Sound InDepth is the most powerful , easy-to-use audio editing program you can use.  

With Sound InDepth you can :

• Open and edit many audio files such as: MP3, MP2, WAV, WMA,OGG, VOX, G726, RAW, DSS, CDA, MPC, PCM, GSM
                         .... And much more.
• Save to many audio formats such as:
  MP3, WAV, VOX, OGG, G726, WMA, and RAW
• Edit ID3 Tags of the following file types: WAV, MP3, WMA, and OGG.
• Record from all available audio sources in your system like microphone, stereo mix, line in,... etc.
• Mix audio files or insert recorded audio into the current file and save the output.
• Offers various editing features.
• A wide range of filters and effects.
• View Frequency Analysis for your audio files.

Screenshots :

• Main window
• Settings
• Export settings
• Recording
• Frequency analysis
• ID3 Tag editor