AudioMagic
Simple and easy to use digital audio recording software for Windows 98/Me/NT/2000/XP. 1. Real-Time MP3 and WAV Recording and Playback 2. MP3 to WAV Conversion 3. WAV to MP3 Conversion 4. Automatic Track Split 5. Timer Recording 6. Can be controlled by external programs using Command Line...
http://www.yogen.com/dl/YoGenAudioMagic.zip - 678Kb - Download - Screenshot

Tinynice MP3Cutter
Tinynice MP3Cutter is a handy tool that can easily break MP3 file into small segments of your choosing, it splits the MP3 album into individual tracks, you can remove parts from original MP3, or split files and copy regions to new MP3 file. A build-in wave form and MP3 player let you listen,... Tinynice MP3Cutter also includes a MP3 Merger tool that can join the MP3 piece into one big MP3 file , as a supplement, Tinynice MP3Cutter also can convert MP3 format to WAV format, all those features makes our MP3Cutter software the best MP3 Splitter & Joiner software in the market.
http://www.tinynice.com/mp3cutter/mp3-cutter.exe - 1Mb - Download - Screenshot

AC3Tools Pro
AC3Tools Pro is the complete professional suite for AC3 files processing. With AC3Tools Pro, you can remaster AC3s, translate and recompose sound-tracks to DivX/XViD movies, compose several WAV PCM-files into 5. 1 AC3-file. AC3Tools Pro includes AC3 Decoder, AC3 Demuxer, and AC3 Encoder. ... AC3 Demuxer enables to split each channel from original AC3 file into a separate file. ... AC3 Decoder processes multi-channel AC3-file into two-channel MP3, WMA, WAV or Ogg Vorbis files. ... AC3 Encoder provides the encoding process of AC3 file from separate WAV PCM-files without mixing consoles.
http://www.mediatwins.com/data/ac3tools_install.exe - 6Mb - Download - Screenshot

Auvisoft Audio Splitter Joiner
Auvisoft Audio Splitter Joiner is an easy-to-use tool to split audio file into small pieces and merge audio files in one large file. You can select the split points manually using the embedded audio player or automatically split the file into equal-size fragments. ... Auvisoft Audio Splitter Joiner supports audio formats MP3, OGG, WAV and WMA.
http://www.auvisoft.com/audiosplitter.exe - 7Mb - Download - Screenshot

LP Ripper
LP Ripper makes the task of converting vinyl LPs, tapes and cassettes to MP3 files or CDs much easier. Just record each side of your LP as a single WAV file on your computer. LP Ripper automatically splits the file into a separate WAV file for each track. ... You can listen to previews of tracks and visually trim the start and finish using the coarse/fine split-screen graphical display. ... Preset parameters are included for the freeware MP3 and WMA Encoders, FastEnc and WM8eutil. ... Fades and silence can also be applied to the start and end of each track.
http://cfbsoftware.swmirror.com/lpripper.zip - 2Mb - Download - Screenshot

MP3 Audio Splitter Joiner
MP3 Audio Splitter Joiner is an easy-using digital audio editor. It builds audio splitter and audio joiner in one software. supporting batch MP3, WAV, WMA and OGG audio files splitter and joiner into one. It can extract the best parts of various audio files. ... MP3 Audio Splitter Joiner adopts advanced LAME Encoder and OGG codec, allows you to generate various qualities of MP3, WAV, WMA and Ogg files. ... Supports visually define the time you want to split at by using slider bar. ... Looking for a software to split or join your audio files?
http://www.hifi-soft.com/download/mp3audiosplitjoin.exe - 3Mb - Download - Screenshot

CD Wave Editor
CD Wave is a program designed to aid in CD-Recordable mastering. It was built for recording and splitting WAV files from any source, like LP, tape or even from CD using digital audio extraction. After recording, you can let CD Wave automatically calculate split points, or you can manually add... It can read from WAV, FLAC and APE files, CD audio and digital or analog inputs through a soundcard. ... Since CD Wave can read and write CUE sheets, you can also use it as a CUE sheet editor for CDRWin CD Wave supports all uncompressed audio formats up to 24-bit, at any sample rate and any number...
http://www.cdwave.com/cdwav1944.exe - 1Mb - Download - Screenshot

Total Recall
Record online broadcasts, microphone, line. No limit on recording length. Autostop and autosave functions. Schedule timed recordings and much more. Streams directly to hard drive as the recording is created so the recording is ready as soon as it stopped. ... Wav to MP3 and MP3 to Wav conversion is built-in and recording profiles may be saved for complete control. ... You can have tracks automatically split when a period of silence occurs if required, so you may leave the recorder running and have the program automatically create several individual files without user interaction.
http://dl.filekicker.com/send/file/135992-TEOQ/recall.exe - 20Kb - Download - Screenshot

DVDCutter Stream and Mp3CDWav Converter
It is an Audio/Video Convertor and Editor. Convert CD to Mp3 files, CD to Wav files, Mp3 to Wav files, Wav to Mp3 files, VCD(dat file) to MPG file, DVD(vob) to avi with Sound, DVD(vob) to AC3, DVD(vob) to MP3, Avi (raw or uncompressed) to Avi (raw or compressed. ... It can help you cut or split your favourite part(s) or whole mpg/vob/mp3/avi file from VCD/SVCD/DVD/MPG/dat/vob/mp3 file, avi (including DivX ) file... ... ), MPEG1/2 to Avi, real video or audio to avi, avi to wav... ... It even can let you create your own VCD/SVCD/DVD movies as well.
http://www.jummfa.com/download/dcmsetup.zip - 7Mb - Download - Screenshot

CUE Splitter
It splits a single big CUE + MP3/WAV file, created with programs like CDRWin or similar, in a series of MP3/WAV files everyone with the length specified in the CUE file. Moreover file names, ID3v1 and ID3v2 tags of the generated MP3/WAV, will contain the appropriated information, extracted from... The interface of the program is written in both Italian and English language and you can easily create a new language, writing your own INI language file. ... INI language files can be found on "LANG" directory.
http://www.enfis.it/transfer.php?id=24&type=binary&ext=.zip - 400Kb - Download - Screenshot