Audacity

Audacity is a free software for recording and editing audio.

Free trial for all versions of Windows.

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Audacity is also available for free at the manufacturer's site, audacity.sourceforge.net.
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Audacity Description

Audacity is a free way to record sounds and edit audio files with support for recording audio through a microphone and from tapes, records, and minidiscs.

Features:

Import and export WAV, AIFF, MP3, and Ogg Vorbis files
Easy edit functions include Cut, Copy, Paste, and Delete
Built-in effects include echo, phaser, reverse, and truncate silence
Add additional features with plug-ins