Please download Audio Splitter Convertor.
It may help you.
You can download from:
http://www.softpedia.com/public/cat/...-1-2-166.shtml
or
from their Site:
http://www.coolextractor.com/
It can
1.It can split one Audio File (Mp3 ,Wav ,WMA ,Ogg) into smaller Audio
files(MP3,Wav ,WMA,Ogg).
2.It can can convert to all supported formats and you can switch
between formats in one click!
3.It can convert Mp3 ,Wav ,WMA ,Ogg from one format to another
4.Allow for changing the property of the MP3 Wav, Ogg, Wma(such as
Sample Rate,Bit Rate). CBR (constant bitrate) and two types of
variable bitrate, VBR and ABR.
5.converts mp3,wma,Ogg into CD quality format wave files ready to
burn.
6.Visually define the time you want to split at by using slider bar.
7.Allows for playing from the time before adding it into the splitting
list.
8Allows for previewing each section before doing the real splitting.
9.Registered users receive free upgrades and support for life.
10.Audio format conversion executes directly without any temporary
files, and thus enables high converting speed and economy of hard disk
resource.
11.You can change bitrate , sample rate, stereo modes and other
settings;
