To create a track, you will need some ressources.
Textures, sounds and even models if you don't want to model everything yourself.
http://opengameart.org/ – Speaks for itself.
http://yethiel.wordpress.com/cc0-textures/ – Free Creative Commons Zero: You can do whatever you want with them. No attribution needed. Many game optimized textures
http://cgtextures.com/ – Huge resource.
http://jamendo.com/ – Very nice resource. Lots of high-quality music. Used to be good. We need to find another ressource.