Cut, Merge, Convert, Record, Rip, all in one easy to use utility DEGMA Audio Handler is an easy to use software utility that allows you to cut, merge, convert, rip and record.
Here are some key features of "DEGMA Audio Handler":
This program can play the following audio types: AIFF, AU, AVI,
gsm,
midi, MP2, MP3, QT, RMF, WAV
Cut supports:
- audio: mp3, wav, avi, the following are supposed to work(did not test) AIFF, AU,
gsm, MP2, QT, RMF
- video(will not be shown or heared because it is not the program goal) AVI, MPEG-1, QT, H.261, H.263
merge supports: mp3(bit rate
MP4 Converter
11.9 MB 
$ 24.95