From Cool Audio:
Magic Audio Editor por is a digital audio editor for home studio recording and for people who are just getting started with audio editing. It provides an easy-to-use interface and is designed for the everyday user. It has dozens of amazing audio effects, audio filters and tools for converting audio files into different formats, including MP3, WMA, WAV, Ogg Vorbis, VOX, Audio CD Tracks(CDA) and many others. Its powerful recorder can record from your microphone or streaming audio from internet. And that's just the beginning of what you can do with Magic Audio Editor por.