MP3Cutter is a handy tool that can easily break MP3 file into smaller segments of your choosing; split the MP3 album into its individual tracks. You can remove parts, change the volume, split files or copy regions to new files. A build-in wave form and MP3 player let you listen, playback and then split the MP3 visually by time or section as needed. MP3Cutter also includes a MP3 Merger tool, and can convert MP3 to WAV format.