This sound effect can be found on the Lucasfilm Sound Effects Library, which was made by Sound Ideas. It is a Skywalker Sound sound effect that was created by Ben Burtt and debuted in Star Wars: Episode IV - A New Hope (1977) for Ponda Baba. Links: https://soundeffects.fandom.com/wiki/Sound_Ideas,_WALRUS_-_MOTHER_%26_DAUGHTER_WALLOWING,_ANIMAL#Audio_Samples