Absolute MP3 Splitter Converter is an audio editor which features three functions: file splitter, file joiner and file converter.
The splitting process can be completed in four steps: first, you need to input the file which is about to be split. Once the file is loaded, the program can show you the audio information (e.g. ID3 tag for MP3s) which can be subject to editing. During the next step, you can choose the target format altogether with the output format settings, and, of course, the target path. The third step prompts you to select the splitting mode: by amount, by time or by custom settings, while the fourth step is the splitting process itself.
The file merging operation is as easy as a walk in the park. Simply load up the designated audio files, specify the output file name, path and format and hit 'Merge'. You can also change the output file settings, if you like, or enable the ID3 tag for MP3s.
The conversion process is very similar to the merging process, only instead of 'Merge', you need to hit 'Convert'. Both merging and the conversion processes can be applied to a batch of files; the audio formats supported by the program are as follows: MP3, WMA, WAV, OGG. Depending on the file format, you can set the bitrate, frequency, channel, profile or quality of the output files.
Pluses: The best thing is that you can perform two operations in one; to be more specific, when merging the files, you can select different input file formats or when splitting files, you can set the output files to have a different extension. Due to the Direct-To-Disk splitting and merging support, the program does not create temp files, thus saving space on your disk.