SKYWALKER, SQUISH - TAUNTAUN GUTS

This's a Skywalker Sound/Star Wars sound effect. It debuted respectively in Star Wars: Episode V - The Empire Strikes Back (1980).

Movies

 * Osmosis Jones (2001)
 * Indiana Jones and the Raiders of the Lost Ark (1981)
 * Star Wars: Episode V - The Empire Strikes Back (1980) (debut)

TV Series

 * Star Wars: Clone Wars

Video Games

 * Star Wars: The Clone Wars (2002) (Video Game)

Audio Samples
Osmosis Jones is good for reference (after Ozzie recoils from a nasty drink), but it debuted in "The Empire Strikes Back" when Han cuts a dead Tauntaun open.