NCH WavePad Sound Editor Software
It lets you record and edit music, voice and other audio recordings. When editing audio files you can cut, copy and paste parts of recordings then add effects like echo, amplification and noise reduction. WavePad works as a wav or mp3 editor but it also supports a number of other file formats including vox, gsm, wma, real audio, au, aif, flac, ogg and more.