You can use Sound Recorder to play, edit and, if you have a microphone, record sound files. The Audio Properties dialog now has Advanced Properties buttons for both Playback and Recording. In Playback you can select speaker setup to match your system and control the hardware acceleration and sample rate conversion quality. The hardware acceleration and sample rate can also be defined for recording. Considering the time has been taken to make alterations, if only minor ones, it is a shame that no additions have been made to the Effects menu, which is still restricted to increasing and decreasing volume, or speed, add echo and reverse. Still the most useful feature is the ability to overlay sound files, which you can do from the Edit/Mix with File command. See also Multimedia Control Panel