Audio File Cutter

Audio File Cutter is an application with a pretty self-explanatory title - it lets you split files of several audio formats (e.g. WMA, MP3, WAV, OGG). But you can also convert them.
The interface of the program is simplistic and intuitive. Audio tracks can be imported into the list by using the file browser only, since the "drag and drop" method is not supported (and neither is batch processing).
So, you can play a file in a built-in media player and split it by marking the start and end point. Once you specify the output format, you can press the "Convert" button, set the output directory and filename, and let Audio File Cutter take care of the rest.
In addition, you can modify audio settings when it comes to the sample frequency rate, channels, bits per sample, encoder quality, VBR and others, as well as enable Audio File Cutter to copy the tag information from the source files to the output.
The audio processing application takes up a low-to-moderate amount of system resources, includes a brief step-by-step guide with snapshots for beginners, quickly finishes a task and keeps a very good sound quality after conversion. No errors have occurred during our tests.
On the other hand, Audio File Cutter doesn't offer enough features. For instance, you cannot split music by time length or size, into an equal number of parts or by manually writing the time values. We recommend Audio File Cutter with reservations.