Abstract: An audio file editing system enabling creation and editing of audio content within a single multi-layer audio file. The audio editor and method of the invention enables “layering” of audio content relative to other audio content within a single file to create a multi-layered audio file. This enables audio information to be combined in a way that keeps all content active and editable until the final product. An unlimited number of layers can be assembled within a file, constrained only by practical file size limits and system capabilities.