Audio recording and editing software

Audacity® is free, open source software for recording and editing sounds.

 It is available for Mac OS X, Microsoft Windows, GNU/Linux, and other operating systems.

Tutorial available here.

Free Music Clips

http://www.bsu.edu/library/collections/copyright/freemusicclips/

Use these free music clips to add flavor to your creation.

http://www.soundboard.com/index.aspx

Soundboard.com is the web's largest catalog of free sounds and soundboards - in over 20 categories, for mobile or PC.

Incompetech Creative Industries

Royalty-Free Music