The startup chime is built into the boot ROM -- it's the Power On Self Test (POST) sound for your Mac. It's not just a sound, it signifies the successful completion of a low-level hardware test before the boot ROM hands over the start-up process to OSX. I've seen descriptions of methods for turning it off, but I don't believe it can be changed. Not sure why you'd want to change it, or if it would even be a good idea if you could.