If you mean the characteristic 'snarl' sound in reverse. This is because the forward gears are helically cut. This maximises the contact between the gears to better distribute the force from the engine and also makes for quieter running. The reverse gear, which is rarely used, is normally cut as a spur gear which are far cheaper to macine but also noisier. Have a look at
http://www.howstuffworks.com/gear3.htm
which shows you a helical gear then click on 'spur gear' up the top to see the difference between the two.