The best recorder and audio editor software for for Windows, Mac OS X, GNU/Linux, and other operating systems

here’s features list from Audacity :

* Record live audio.
* Convert tapes and records into digital recordings or CDs.
* Edit Ogg Vorbis, MP3, and WAV sound files.
* Cut, copy, splice, and mix sounds together.
* Change the speed or pitch of a recording.
* Import and export WAV, AIFF, AU, and Ogg Vorbis files.
* Import MPEG audio (including MP2 and MP3 files) with libmad.
* Export MP3s with the optional LAME MP3 encoder library.
* Create WAV or AIFF files suitable for burning to CD.
* Import and export all file formats supported by libsndfile.
* Open raw (headerless) audio files using the “Import Raw� command.