This is the classic BMW M3 GTR sound from NFS Most Wanted. Because of how car sounds work in GTA: San Andreas, it is very inaccurate (I didn't do much to make it perfect either), but hey, at least it is something.

By default it replaces Bank_031 and Bank_032 (these being the sounds used for Alpha, Buffalo, Hotring Racer (A), Hotring Racer (B) and Infernus).

If you want the actual car, check out Hanan-SRB's BMW M3 GTR mod:
https://www.gtainside.com/en/sanandreas/cars/66365-bmw-m3-gtr-e46-2004/

Sound recorded from Need For Speed: Most Wanted (2005)