LAoE means Layer-based Audio Editor, and it is a rich featured graphical audio sample-editor, based on multi-layers, floating-point samples, volume-masks, variable selection-intensity, and many plugins suitable to manipulate sound, such as filtering, retouching, resampling, graphical spectrogram editing by brushes and rectangles, sample-curve editing by freehand-pen and spline and other interpolation curves, effects like reverb, echo, compress, expand, pitch-shift, time-stretch, and much more… And it is free of charge, under GPL license!

www.oli4.ch/laoe/home
sourceforge.net/projects/laoe