Audacity is a multilingual audio recorder and editor that is developed by a group of volunteers who are all a part of the audacity team. It is an open source software, in which the soure code is available to anyone who wishes to use or study it. Audacity is used mainly in live audio recording. Audio can be recorded with the use of microphones, line input or USB devices. It has a device toolbar that will help users manage numerous input and output deivces. To make multi-track recordings, users can dub over existing tracks. It has the capacity to record multiple channels at once and can record at high sample rates which are in excess of 192,000 Hz. Audacity can also be used in converting tapes and records into modern digital recordings and CDs. It has the ability to edit sound files such as Ogg vorbis, WAV, AIFF and MP3. Through the FFmpeg Library, AC3, M4A/M4R (AAC) and WMA can be imported and exported. The software also supports 16-bit, 24-bit and 32-bit samples. Sample rate and format conversion are performed using high-quality resampling and dithering. Users can also cut, copy, splice or make combination of sounds by mixing sounds together.