Absolute MP3 Splitter & Converter 2.2.24   
by iaudiosoft.com   

mp3 file according to your settings.
Convert audio formats:Convert audio formats between MP3, WAV, WMA, OGG in batch mode.
Various Splitting Mode:You can split an audio file by three mode:1,by amounts:split in certain parts with the same length;2,by time:split by every certain time length;3,by user settings:You can set the start-time and end-time of cutting/joining when pre-listening to the song.

Step by step Wizard:The step by step wizard makes splitting job very easy to understand.
Frequency and Bitrate settings:Absolute MP3 Splitter supports frequency and bitrte settings. To get higher quality of target files, you can set the frequency, channels, and bitrate, before splitting or merging.
File Information:You can view splitting file information such as title,artist,album,and so on;You can also edit the Id3 tag information.
Support MP3,WMA,WAV,OGG formats.