1.It can split one Audio File (Mp3 ,Wav ,WMA ,Ogg) into smaller Audio files(MP3,Wav ,WMA,Ogg). 2.It can can convert to all supported formats and you can switch between formats in one click! 3.It can convert Mp3 ,Wav ,WMA ,Ogg from one format to another 4.Allow for changing the property of the MP3 Wav, Ogg, Wma(such as Sample Rate,Bit Rate). CBR (constant bitrate) and two types of variable bitrate, VBR and ABR. 5.converts mp3,wma,Ogg into CD quality format wave files ready to burn. 6.Visually define the time you want to split at by using slider bar. 7.Allows for playing from the time before adding it into the splitting list. 8Allows for previewing each section before doing the real splitting. 9.Registered users receive free upgrades and support for life. 10.Audio format conversion executes directly without any temporary files, and thus enables high converting speed and economy of hard disk resource. 11.You can change bitrate (up to 320 kbps !), sample rate, stereo modes and other settings; 12.You can get it all with life-time technical support and all future updates for only $19.95 US Dollars.