I really want to thank everyone here for their kind suggestions. Pardon the pun but mp3cutter didn't quite cut the mustard. I'll convert my WMA files back to mp3's and do the cutting in mp3 format.

I use an app called PolderBits. Its a editor from Holland that works on helping you create an mp3 file. It has noise filters, an equalizer (I think its a 10 band equalizer) and allows you to record record and tapes. Its free for 14 days(its fully functional) and well worth the small investment.

Considering some the great suggestions does anybody think a child board in this forum should be created for software suggestions ?

Thanks again