Absolute MP3 Splitter is
a helpful audio split merge and
convert program that splits large
audio files into small pieces and
also merges several audio files in
one large file converts between
audio formats without losing
quality in spite of the source
format and target format.

Absolute MP3 Splitter
supports four popular audio
formatsMP3WAVWMA and OGG. The
splitting job will be very easy to
understand due to the step-by-step
wizard.