Go here:
http://u-boot.realsimulation.com/
Click on 'Content', then select 'Download Central'
'SH3 Downloads'
'SH3 Audio Files'
'Sailor Steve (1.4 ready).rar'
It's a conversion of all the DBSM (Projeckt Schwertfisch) that I could make fit.
Read the readme carefully. I didn't do all nine speech folders, so you have to copy and paste to each one.
Also, there are alternate files for torpedo explosions-one doesn't have the cheering, because I got tired of it after a while.
Enjoy