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.

 3)   Leapic Audio Cutter 2.70
Leapic Audio 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.