NGWave 

NGWave is a fast Audio Editor for Windows. Features include unmatched wave display technology, full 32-Bit internal processing, lightening fast editing, unlimited Undo/Redo, many processing functions, and much more.
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Wav Mp3 Editor 

Wave MP3 Editor is a complete audio editor / recorder with the ability to convert between MP3s and WAV files. Wave MP3 Editor makes editing audio files as easy as editing text with its clear user interface and powerful effects.
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