Power Audio Cutter

Power Audio Cutter is a tool that enables you to easily cut and convert an audio track.

Comes with a simple user interface

The user interface of the program is simple and intuitive. You can add a file by using the file browser or through the "drag and drop" functionality.
In the next step, you can set the output directory, play the file in a small built-in window that is supported by Windows Media Player, mark the start and end time, configure settings and initiate the cutting process.

Supports several output formats

Thus, you can set the output profile to several formats, including MP3, WAV, AAC, AMR, WMA and MP4. You can also configure format settings (audio codec, bitrate, sample frequency rate, channels) and optionally clear marks.
If you want to use the software only for audio conversions, simply clear any marks. Since it is not exclusively designed as an audio converter, Power Audio Cutter doesn't support batch conversions.

Low resource consumer

The program uses a low to moderate amount of system memory, contains a comprehensive help file (with screenshots) and manages to complete a task in a short amount of time. We haven't come across any errors during our tests.
On the other hand, we would have liked Power Audio Cutter to support more audio formats (e.g. FLAC, CDA, OGG). Also, it doesn't alert you in any way when a task is completed.

Lightweight audio cutting tool

The bottom line is that Power Audio Cutter is a great tool for cutting and converting audio files and we strongly recommend it.