Altdo MP3 Record & Edit Audio Master
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This software is a visual multifunctional and graphical audio editor which allows you to perform various operations with audio data such as displaying a waveform image of an audio file, filtering, applying various audio effects, format conversion and more.
Audio formats supported include : WAV, MP3, MP2, WMA, OGG, G721, G723, G726, VOX, RAW and PCM.
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Pricing $39.95 USD.
Download trial version here.
The official page can be found here.