MP3 Toolkit is a free and powerful Windows app includes MP3 converter, CD ripper, tag editor, MP3 cutter, MP3 merger and MP3 recorder for users who want to handle MP3 files easier. Besides standard MP3 format, MP3 Toolkit supports most of popular audio & video formats like WMA, WMV, MP4, WAV, OGG, FLV, MOV, M4P, M4A and more, also supports high quality audio like FLAC and APE. With MP3 Toolkit, you are able to convert, cut, merge, rip and record MP3 free. It can also extract the audio stream from popular video formats like MP4, FLV, AVI etc.
You can use MP3 Toolkit to convert audio for mobile devices, make ringtones, fix tag information, rip Audio CD, record sound or merge audio pieces to a complete MP3 file.
Download: MP3 Toolkit 1.0 | 10.5 MB (Freeware)
View: MP3 Toolkit Website | Tutorial