MP3 is a free MP3 utility which have so many features which can help you to Convert, Rip, Merge, Cut, Record Mp3 files. This Software can replace many of your MP3 utilities 
MP3 Toolkit is a 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.
Features
MP3 Converter
CD to MP3 Ripper
MP3 Tag Editor
MP3 Merger
MP3 Cutter
MP3 Recorder
Formats Supported
Input Audio/Video Formats: AAC, AC3, AMR, ASF, APE, AVI, FLAC, FLV, MP4, M4V, M4P, MOV, M4A, MP3, MPG, MTV, OGG, RM, WAV, SWF, WMV, WMA
Output Audio Formats: MP3, AC3, AAC (Apple Audio), OGG, AMR, WMA, FLAC, APE, WAV, MPG (Audio)
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