Toolsoft Audio Cutter is an audio cutter / splitter tool software to split & cut popular 40+ video & audio formats into audio tracks. The program is easy-to-use, fast and powerful.

Toolsoft Audio Cutter features:
Cut Dolby AC3. (ac3 cutter)
Cut Nokia eAAC+, AAC+.
Cut MP2, MP3. (mp3 cutter)
Cut AAC, M4R ringtone, M4A (MPEG-4 Audio) for iTunes / iPod / iPhone. (aac cutter & m4a cutter).
Cut AU used in unix/linux.
Cut AIFF used in apple mac.
Cut RA (Real audio cutter tool).
Cut Free Ogg Vorbis. (ogg cutter)
Cut Raw PCM / LPCM files.
Split and cut CD / CDA to FLAC MP3 WAV APE WMA AAC audio tracks. (cd audio cutter)
Cut audio from DVD (VOB), VCD (DAT, video CD). (vcd / dvd audio cutter)
Cut audio from AVI, 3GP, MPEG-1/2, WMV, ASF, MP4 (MPEG-4 Video), MOV, iPod M4V, RM (Real media), RMVB, Youtube FLV (Flash video). (video to audio cutter)
Cut mobile phone ringtones in AMR, AWB (AMR-WB) format. (amr cutter)
Cut wave format: WAV (PCM, Creative/ MS/ IMA ADPCM, ALAW, ULAW). (wav cutter)
Cut MPC, G721, G726, VOC.
Cut and split APE cue, free lossless FLAC + cue sheet, TTA. (ape splitter & flac splitter)
Cut WMA. (Windows Media Audio, wma cutter)
Split and Cut 40+ video & audio formats to MP3, WAV (PCM, IMA ADPCM, ALAW, ULAW), Raw PCM, AU, AIFF, WMA, OGG, APE, FLAC, MP2, AMR, AWB(AMR-WB), AAC, M4A, M4R, AC3.
Cut audio files to pieces for iPod, iPhone, Mobile phone, Zune.
Fast splitting and cutting with full decode and high-quality encode.
High-speed encoding and decoding.
Full support for VBR (XING, VBRI).
Cut 24bit/32bit (HD) High Definition Audio.
4/6-channel AC3/ WAV/ Raw PCM encoding.
Change sampling rates, bits per sample, stereo/ mono channels, bitrate.
Batch cutting.

http://www.toolsoft.net/audio-cutter.html