Power Audio Cutter is a fairly complete sound editor, which allows you to cut and convert between multiple audio formats so different from each other, such as WAV, MP3, M4A, AMR, WMA, RM. MPA, APE, MPC, WV, AC3 or AU.
From each audio fragment you can cut and divide the parts that interest you most, overlapping them with another fragment even if it is of a different format, thus being able to make mixtures of all kinds of fragments and obtaining as a result a single file with the selected parts (and cut) of each of them.
All this makes Power Audio Cutter a practical tool, especially if you like to make musical mixes that are in all kinds of different formats.
You can free download Power Audio Cutter 32, 64 bit and safe install the latest trial or new full version for Windows 10 from the official site.