If you are in need of a program which can split MP3 or WAV files into two or several files, this application might come handy for you. You can also use it in order to merge MP3 or WAV files in to a single file. To be more specific, you can load up files and cut the chosen audio files with the option of saving the extracts into separate files. You can insert as many split points as you like and the program will split the file using these settings; you can also set and start and end splitting point or set the length of the output track.