audio loops and SOFTWARE
A dollar a loop at this site. And the loops are good. I've used several in my work. Easy to find, updated often all in all, a great resource for tight, small, clean audio loops.
Free effects and loops.
Makes a very cool MP3-to-WAV application. That way you can go to http://mp3.com, grab a cool sound, and turn it into a .wav file for use in Flash.
MP3 player that also allows you to decode from MP3 to WAV/AIF.
Makers of SoundForge wave edit software and Acid loop-based music production tools.