Absolute MP3 is a useful program for splitting up and converting audio files. It allows you to split a large audio file into small pieces in spite of the source format and target format. For example, you can split an MP3 file into several small MP3 files and even into WMA, WAV and OGG files according to your settings.

The application also lets you merge multiple audio files in one large file in spite of the source format and target format. For instance, you can merge some mp3 files and even wma,wav and ogg files into a large mp3 file according to your settings.

You can convert audio formats between MP3, WAV, WMA, OGG in batch mode. You can split an audio file by three modes: by amounts:split in certain parts with the same length; by time:split by every certain time length; 3,by user settings: you can set the start-time and end-time of cutting/joining when pre-listening to the song.