try getting a copy of steinberg?s wavelab. cubase is fine, but lots of sequencer stuff. anyway, it depends on what you really need. if you just want to make a wav file to an mp3, i think even ahead nero burning rom can do that. if you?re looking for a full recording and editing program, a sequencer might be the best option. if you?re looking mainly for audio file editing, cutting etc, wavelab?s ok.