WooXer::

Absolute MP3 Splitter Converter is a powerful audio split, merge and convert software, which can split your large audio file into small pieces and merge audio files in one large file, convert between audio formats, without losing sound quality.
Split your large audio file into small pieces and also can merge multiple audio files in one large file, convert among audio formats without losing quality, in spite of the source format and target format. It supports four popular audio formats:MP3, WAV, WMA and OGG. The step by step wizard makes the splitting job very easy to understand. Further more, you can edit the ID3 tag information of the target file. Support bitrate and frequency settings of audio formats. It also supports VBR of MP3 and OGG.

Windows 98/NT/Me/2000/XP/2003/Vista

http://rapidshare.com/files/255053933/IAudioSoft.Absolute.MP3.Splitter.Converter.v2.8.7.Incl.Keymaker-ARN.rar

sherwood