Absolute MP3 Splitter & Converter is a tool which can split, merge and re-encode audio tracks using files in formats such as MP3, WAV, OGG and WMA.

The user interface of the program is very intuitive, since every feature consists of an easy-to-follow wizard. However, you should know that the "drag and drop" method is not supported.

In the "Split audio file" area, you can edit the audio information (title, artist, album, year), as well as view the genre, format, size and duration. Once you have selected the output format of the audio track, along with the destination, you can enable the option to automatically save ID3 tags and proceed to the next step.

The splitting mode can be done in three ways - by amount, time or by settings (you can play the song to mark the start and end time). The latter option also allows you to process several split chunks at once. Finally, you can set the precision level before initiating the cutting process.

In the case of file merging, you can add several files to the queue, arrange and preview them, set the output name, directory and extension, and enable ID3 tags. The "Convert audio files" process is similar to the merging one.

Furthermore, you can configure the output settings for each format, such as sample frequency rate, channel, bitrate, VBR, bits per sample, WMA profile and quality. You can find these settings in the main menu, but they are also accessible in each of the aforementioned areas.

The program uses a very high amount of system resources, includes tips and a comprehensive help file with snapshots, and manages to complete a task in a short amount of time, while preserving an excellent audio quality.

Overall, Absolute MP3 Splitter & Converter is a very good tool for cutting, merging and encoding audio files, and we strongly recommend it to all users.