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The best way to do it for free is to do it yourself.

There is some here and you can also upload anything here you want and edit it in a waveform and save it to your desktop and put it in the ITunes ringtones folder :)

http://audiko.net/

Edit: skip the part where is wants to send the ringtones to your phone via sms it will charge you for that just download the m4r!
 
There is some here and you can also upload anything here you want and edit it in a waveform and save it to your desktop and put it in the ITunes ringtones folder :)

http://audiko.net/

Edit: skip the part where is wants to send the ringtones to your phone via sms it will charge you for that just download the m4r!

Yea, I use Audiko.net for ringtones.
Just save them and then drag/drop to your iTunes, then sync.
 
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