Focus Mp3 Recorder
Focus Mp3 Recorder is a great combination of MP3 recorder, MP3 player and MP3 splitter. Recording, playing and splitting, all that you want can be completed with this program. When you record, hotkey and schedule settings make it possible to start/stop recording at any time. ... Just right click the file and select a supported format (WAV, MP3, WMA and OGG) to convert. ... Meanwhile the splitter allows you to split a MP3 file into smaller segments. ... The splitter provides features such as different playing speed, fast locating, trimming and fast forward/backward settings to facilitate...
http://www.focussoft.net/fmr/fmrsetup.exe - 8Mb - 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

Flex Mp3 Workshop
Flex MP3 Workshop is a real-time sound recorder and produces high quality recording. The program is designed to work directly with your sound card, so you can record almost any audio, including that from a microphone or a line-in jack, at near-perfect quality. ... The cut function allows you play and cut what you are interest section of mp3 or wav format file, and save it as MP3 or WAV format file. ... Support batch converting file formats between MP3 and Wav formats. ... The splitter allows you to split a MP3 file into smaller segments.
http://www.qwerks.com/download/5939/fmw.zip - 817Kb - Download - Screenshot

Audio Splitter Convertor
1. split one Audio File (Mp3 ,Wav ,WMA ,Ogg) into smaller Audio files(MP3,Wav ,WMA,Ogg). 2. convert to all supported formats and you can switch between formats in one click! 3. convert Mp3 ,Wav ,WMA ,Ogg from one format to another 4. Allow for changing the property of the MP3 Wav, Ogg, Wma(such... 10. ... Registered users receive free upgrades and support for life. ... 9. ... Allow for previewing each section before doing the real splitting. ... Audio format conversion executes directly without any temporary files, and thus enables high converting speed and economy of hard disk resource.
http://www.qwerks.com/download/7472/AudioTool.exe - 1Mb - Download - Screenshot

Fx Joiner and Splitter
Join AVI or MPEG movies with various size and frame rate with still images. Save your project as a new AVI or MPEG movie. Join sound files and/or movie sound tracks an save as WAV, MP1 or MP2 audio. Join image sequences and add sound to create AVI or MPEG movies. ... Split or trim AVI or MPEG movies and save the segments as new AVI or MPEG Movies. ... Capture still images from AVI or MPEG movies and save to most popular image formats. ... Join still images and add sound to create slide show AVI or MPEG movies.
http://www.fxjoinersplitter.com/ftp/FxJS6TV.EXE - 6Mb - 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

River Past Audio Converter
River Past Audio Converter is an easy-to-use, fast, and powerful batch audio conversion and extractor software. It outputs AIF, AVI, MKA (Matroska Audio), MP3, OGG Vorbis, WAV or WMA. With River Past MPEG-4 Booster Pack installed, you can output to M4A (MPEG-4 AAC audio), the format used by... It can convert from Dolby Digital AC-3, Apple AIF (AIFF/AIFC), Monkey audio APE, Unix AU, FLAC (Free Lossless Audio Codec), MP3 (MPEG Layer-3), M4A (MPEG-4 Audio), MKA (Matroska Audio), MPA (MPEG-1 Audio), MPC (MusePack/MPEG Plus), OFR (OptimFROG), OGG Vorbis, RealAudio RA/RAM, SD2 (Sound Designer...
http://download.riverpast.com/download/audioconverter_setup.exe - 2Mb - Download - Screenshot

River Past Audio Converter Pro
River Past Audio Converter is an easy-to-use, fast, and powerful batch audio conversion and extractor software. It outputs AIF, AVI, MKA (Matroska Audio), MP3, OGG Vorbis, WAV or WMA. With River Past MPEG-4 Booster Pack installed, you can output to M4A (MPEG-4 AAC audio), the format used by... Now, you have the ability to add a DirectShow decoding method (file reader, splitter, decoder) to expand the input file format support. ... It can convert from Dolby Digital AC-3, Apple AIF (AIFF/AIFC), Monkey audio APE, Unix AU, FLAC (Free Lossless Audio Codec), MP3 (MPEG Layer-3), M4A (MPEG-4...
http://download.riverpast.com/download/audioconverterpro_setup.exe - 2Mb - Download - Screenshot

Video To Audio Cutter Joiner
Video to Audio Cutter Joiner is an easy-using digital video to audio editor. It builds video to audio cutter and video to audio joiner in one software. supporting batch video to audio splitter and joiner into one. It can extract the best parts of various video files. ... - Extract audio from AVI, WMV, ASF, MPEG, MPG, VCD to MP3, WAV, WMA, OGG. ... - Rich options of MP3 encoder, WMA encoder and OGG encoder. ... - Easy-to-use and fast batch conversion. ... - Merge multiple video files or parts of multiple video files into one big audio file.
http://www.hifi-soft.com/download/videotoaudiocutjoin.exe - 8Mb - Download - Screenshot