iBeat OpenMusic is offering samples under the Creative Commons License.
On iBeat you’ll find free beats, breaks, loops, samples and sessions. The samples can be streamed before you download them, and downloads are available in mp3 and wav formats.
All the samples are searchable by tags for ease of navigation.
iBeat is community driven, which means that you can be part of what’s next for iBeat.
So far, planned features are: monthly mails, with static 100MB+ download links, and weekend production packs and competitions on top of a user based upload system, so you can prove yourself and become a part of the exclusive production team.
You don’t need an account to download, so head on over to iBeat and check it out.