The Bootleg Games Wikia says that most of Super Donkey Kong '99's sound effects are taken from Streets of Rage.
"In terms of audio, the title screen has a remake of the opening theme from the first DKC while the first two worlds use music from Super Mario All-Stars, and most of the sound effects were taken from Streets of Rage."
However, that's NOT the case. Most of the sound effects are actually, fittingly, taken from the Donkey Kong Country games, and most of the sounds are played back at the wrong sample rate, so they probably used a sample ripping tool such as SNESSOR95 to do it, and didn't change the sample rate. (Yes, that utility existed in 1999.)
For example, the "Hi-ya!" sound for collecting an extra life is a sample from "Funky's Fugue" in the first Donkey Kong Country game. The "Aw!" sound Donkey Kong makes when he dies is the same as the sound for Rambi, one of the crocodile enemies, and King K. Rool taking damage. One of the sounds for killing an enemy is a slightly sped-up version of the annoying sound that barrel guy from Donkey Kong Country 2 makes. The sound effect on the title screen is a slightly sped-up version of the sound the falling enemies from Donkey Kong Country make (the ones on the pirate deck). And more.
The only sound effects that AREN'T taken from DKC games are the ones that aren't sampled, such as collecting bananas or throwing barrels.
It's also worth noting that the factory music seems to be a poorly-done version of the "Life in the Mines" music from Donkey Kong Country, and the last level's music is the boss theme from Super Mario All-Stars.
