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. It can also convert between audio formats, all this without losing sound quality. Key Features:

• Split a large audio file into small pieces regardless of the source or target format. Eg. you can split an mp3 file into several small mp3 files and even into wma, wav and ogg files. Merging works in reverse with all the same features.
• Convert audio formats between MP3, WAV, WMA, OGG in batch mode.
• Direct-To-Disk splitting and merging,no temp files generate. *Various Splitting Modes – 3 different ways to split, by length, by time or by settings. Trial is limited to 3 conversions only, supports Windows 95 to Vista.