This one has can record voice, supports two tracks (stereo or voice and music), amplify, cut and paste. Simple to use, not sophisticated.
Audacity (1,297 K + 373 K MP3 encoder) click here Sound-recorder, save as MP3 (with free Lame encoder) or WAV
MP3 Direct Cut click here Also very simple and compact freeware MP3 editor. Supports ID tags for use in Media Player