YAMP v2.1 - description from Softdepia.com:
YAMP v2.1 is a complete, professional, easy and affordable solution for computer users working with audio data.
YAMP allows users to: easily extract tracks from audio CDs (CD ripper); create samplers of audio CDs (CD sampler); quickly encode WAV files to MP3 format (MP3 encoder); tag MP3 files (MP3 tagger); play MP3 and WAV files (MP3 player); convert MP3 files back to WAV format (MP3->WAV); filter WAV files (WAV filter); professionally mix WAV files (WAV mixer); normalize amplitude of WAV files (WAV normalizer); record sound from any available source (WAV recorder); resample WAV files (WAV resampler).
YAMP v2.1 is a "Free to try" program. You can download and try it for an evaluation period.