A post on Ronen Bekerman’s blog with a tutorial on creating a Procedural V-Ray Sand Material by Javier Pintor. A 3ds max scene file is also available for download for use in your own projects. Also in a related post, take a look at creating sand dunes in 3ds Max from a tutorial from Sascha Henrichs on 3Dtotal.
Modeling dunes in 3ds Max with Patch grids from 3DTotal.com on Vimeo.
Procedural V-Ray Sand Material How-To from Ronen Bekerman on Vimeo.