Cool Audio Editor v3.3

Cool Audio Editor can create, edit, filter, apply effects, and convert audio files.

Cool Audio Editor supports many audio formats, including WAV, MP2, MP3, VOX, WMA, raw audio, MPC, AVI, Audio CD, Ogg Vorbis, G.721, G.723, G.726, AIFF, and AU.

You also can apply filters to a selected part of an audio file; reduce vocals; mix stereo channels; play an audio file or any part of it; and convert an audio file from one format to another; merge audio files.

This download provides a commercial demo.