FlexiMusic Wave Editor

FlexiMusic Wave Editor simple audio/mp3 editor to edit your music and record voice. It is also available for  free download. It has many options like adjust volumes, add effects, mix to mp3, convert mp3 to wav or wav to mp3 and many recording features.

More information:
http://www.fleximusic.com/waveditor/overview.htm
Download Link:
http://www.flexmusic.com/download/FlexiMusic_WaveEditor_Setup.exe