LP Ripper 

LP Ripper makes the task of converting vinyl LPs, tapes and cassettes to MP3 files or CDs much easier. Record your LP as a single WAV file on your computer. LP Ripper automatically splits the file into a separate WAV file for each track.
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#1 MP3 Cutter Joiner 

MP3 Cutter Joiner is a powerful and easy-to-use audio editor, which builds audio cutter and joiner into one. Supports MP3, WAV, WMA and OGG format. Supports batch cutting. Cutting/joining in high precision and no quality is lost!
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