Audio Trimmer lets you trim MP3, WAV, AAC, and AMR audio files (songs and voice recordings).
Besides, you can create ringtones, alarms, and notifications from them.

Other things you can do:

• Copy audio files to your SD card using a USB cable, or get MP3s using the Amazon MP3 application.
• Long-press on an audio file from the main screen to delete it.
• Tap anywhere on the waveform to start playing at that position.
• While playing, tap the word Start or End to quickly set the start and end markers to the current playback time.