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Windows Audio Recorder 5.00

Capture any sound coming from the PC speakers in MP3 or WAV format.
Icesun CD Ripper 2.20

Interesting CD ripper that also lets you convert among MP3, WAV, WMA and OGG formats, and also edit the ID3 tags.
Easy MP3 Joiner 2.8

Join various MP3 or WAV songs into one audio file without losing any quality.
Smart MP3 Converter 1.0

Convert your MP3 audio files to WAV to be able to listen to them in any device.
Magic Audio CD Burner 7.4.0.11

A practical tool to create your own audio CDs from MP3, WAV, OGG or WAV files.
Audacity 3.2.3

Audacity is free audio editor. You can record, play, import and export WAV, AIFF and mp3 files, and more.