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 3.40
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.

 4)   Mp3 Cutter Plus 1.0
MP3 Cutter Plus is a free MP3 cutter that allows you to cut MP3 music free. It is a very easy to use MP3 software. It can really be very helpful for making MP3 ringtone from your MP3 download.

 5)   EArt Audio Cutter 2.0
EArt 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.