Tinynice MP3Cutter 

MP3Cutter is a tool that can easily break MP3 file into smaller segments or split the MP3 album into its individual tracks visually. MP3Cutter also includes a MP3 Merger tool, and can convert MP3 to WAV format.
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Audio Converter Mixer 

Audio Converter & Mixer can convert and mix all kinds of sound files into one large wav file. Audio Converter & Mixer can configure the volume, start time and playback speed of each sound track. Extract sound track from many audio and video formats.
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