How do I combine/cut 2 tracks into one?

I have audacity 2.05,obtained through the installer, running in a Win 7 home pro environment, and need 2 splice together 2 audio files as an intro for a podcast…any ideas?

Sure. Import both tracks. They will appear one above the other and play at the same time. Use the Time Shift Tool (two sideways black arrows) to push one later than the other until they play as you wish. Apply filters, effects and cutting as needed. Either play it just like that into the show, or File > Export > WAV (Microsoft) and use that. Audacity will mix them both down into one clip.

If you absolutely have to use MP3, use a very high quality. Podcasts may be compressed then posted and when you double compress an MP3, it may fall apart. If you started out life with downloaded MP3s, there’s no question it’s going to start honking and bubbling on you.

Never do production in MP3.