MP3 Splitter & Joiner is a very useful MP3 audio editor. It builds MP3 Splitter (MP3 Cutter) and MP3 Joiner in one, you can split, cut or trim a large MP3 file into smaller pieces or merge multiple MP3s into a single file. You can listen to the file, using the included playback capability and then split it by time and section as needed. You can also split files into equal time segments or by specifying the number of segments you want to achieve. The program also comes with a built-in ID3 tag editor. It supports to merge and split large MP3 files even over 1000 minutes or 1GB. It is fast and easy to use!
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Не знаю сливает ли она wav зато просто