Model Electronic Railway Group - Cardiff Area Group
The Leading Society for Model Railway Electronics
Finding Sound Files
The following websites have large libaries of sound effects that can be downloaded and used free for non-commercial use

BBC Sound Effects
Freesound.org
zapsplat.com
Big soundbank
Videovo

Editing Sound Files
Without doubt the best free sound editor is Audacity: Download it here
Sound - DFPlayer Mini MP3
Phil & Russ introduce the use of this mini MP3 player
both as a stand alone unit and how it can be
controlled by an ardunio using CBUS events

Arduino Library Files for Sound Project
MERG CBUS LIBRARY (short form for sound player)
MERG CBUS LIBRARY (Full Library)
DFPLAYER MP3 Player

One of the best ways to liven up a layout is to create scale-appropriate sound effects.  These can not only include the obvious sounds of locomotives and rolling stock whistles, horns and braking, but also ambient sounds – birds, water,, city traffic, and workshop sounds

Scale sound is a phrase referring to the differences in the sounds you should hear when associated with different scales.  For example, the sounds associated with an N scale layout should be significantly softer than those used for an O scale layout.  If your sound is too loud for N scale then the sound is “out of scale”, the same as an O scale building would be out of scale on an N scale layout.

The difference in scale sound is mostly a matter of volume; however, it is important to remember that when the volume is low, the human ear picks up only midrange sounds.  The low frequency bass and the higher frequency sounds may be lost.  There are certain ways to enhance these frequencies even when the volume is low.  For example the “bass boost” controls on many small stereo systems are just for that purpose

Many, if not most, locomotive manufacturers produce locomotives with sound units already included.  They can produce exhaust sounds, chuff, whistles, horns, etc.  This is the easiest way to get sound effects on your layout – just purchase a locomotive that already has a sound unit on board.