I are there any websites where i ann find free textures besides cgtextures? And what about simple sound like water splashing.
Google “freesound”. I don’t know about the textures, though- but Freesound is all CC stuff…
http://www.freesound.org/ is pretty cool. Now you don’t have to google it.
You can get the best audio samples by recording them yourself though.
Check out Ben Simonds great round up of various texture sites:
in my sig the smileys are links, besides cgtextures.com there’s mayang’s(fourth smiley) texture site linked and also texturelib(second smiley), check em out. 
edit: ben’s site already features the links as well, good list there.
FreeSound for sound, it has a very large collection of sounds, but sometimes specific sounds are hard to find with the search.
CGtextures, quite possibly they best resource for textures, anything from small tile-able sets to large resolution photos fore textures and/ or references.
You need to register for both sites, and with cgtextures they limit you to 15MB download limit per 24 hours, but it’s still possible to download a bunch of textures within that limit, and you can of course over time build up your own texture library on your HDD.