This article is from the Star Trek Tech FAQ, by Joshua Bell inexorabletash@hotmail.com with numerous contributions by others.
It is likely that during the beam-out process, air simply diffuses
into the space previously occupied by the subject under transport.
This happens slowly enough that there would be no pop, or any other
sound, except perhaps a small hum or tinkling noise, depending on the
dynamics of air interacting with the ACB.
As for beaming in, the ACB lock on the target site probably gives the
air a gentle "shove" out of the way, again with minimal noise. In the
movies, we do see the beam sweep outwards before the subject
materializes.
 
Continue to: