1)   Naturpic Audio Toolbox 1.20
Naturpic Audio Toolbox is a powerful 4-in-1 software package that is able to cut audio file, convert audio file, rip audio CDs and burn audio CDs.

 2)   Audio File Cutter 3.0
Audio File Cutter is a powerful utility that is able to Not Only cut out pieces of MP3, WMA, OGG or WAV file, But Also convert audio file between WMA, MP3, OGG and WAV formats.