Super Mp3 Editor
Super Mp3 Editor is a professional digital sound editor. It enables you to record and modify any audio files as you wish, which means you can record and play sounds, import and export audio files, trim, copy, paste, split and merge audio files.
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AudioAlchemy MP3 Edition
by Mystik Media
Fast, easy-to-use, and highly configurable conversion tool that provides settings for speed, quality, bitrate, frequency, and much more. Convert from WAV, MP3, WMA, OGG, AIFF, AU, VOX, RAW, PCM, GSM, ADPCM, g72x, MPC, MP+, and DSS to MP3 in a snap.
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