The program is so easy that it only allows you to apply fade in, fade out and delete parts of the audio track. It can be seen as a perfect choice or as a lack of options. It depends on your needs.
By this way, Free MP3 Cutter and Editor is probably the easiest application to edit audio files but at the same time, it lacks some functions. It can be very useful if you only need those 3 simple functions, although we could expect something else.