That's actually non conclusive!
Here's one theory:
"One hypothesis, backed up by electromyographic studies, is that cats produce the purring noise by fast twitching of the muscles in their larynx, which rapidly dilate and constrict the glottis, thus causing vibrations in the air both during inhalation and exhalation. Combined with the steady inhalation and exhalation of air as the cat breathes, a purring noise is produced with strong harmonics."