The Acoustic Labs Mixer turns your typical PC into a digital audio multitrack recorder, editor and mixer that allows the user to utilize up to eight separate tracks of audio. Sound playback and record is done at CD quality (i.e. 44100 KHz, 16 bit, Stereo). Users are able to record audio on one track while the remaining tracks playback. Each track can be edited independently. Once the user is content with the overall sound it can be mixed down to a single Wave or MP3 file. This product can also be used as a very versatile Wave and MP3 editor and converter.