This is what we found on Wikipedia regarding the Roar:

A roar is a type of animal vocalization that is loud, deep and resonating. Many mammals have evolved to produce roars and other roar-like vocals for purposes such as long-distance communication and intimidation. These include various species of big cats, bears, pinnipeds, deer, bovids, elephants and simians.

The anatomical basis for the ability to roar often involves modifications to the larynx and hyoid bone and enlarged internal air spaces for low-frequency vocal resonation. While roaring, animals may stretch out their necks and elevate their heads to increase the space for resonance.