Softe MP3 Converter is a software for converting, merging and splitting MP2 MP3 WMA WAV APE FLAC AAC M4A OGG files.

Features:

Convert MP2, MP3 to WMA WAV AAC M4A OGG and convert audio to MP3, MP2.

Merge and Split MP3.
Resample differnt sampling rates, bits per sample, stereo/ mono channels and bitrate MP3 files.
Full support for VBR (XING, VBRI).

ID3 tag edit for MP3, WMA.
Keeping ID3 Tag during converting/joining/merging.
Built-in MP2, MP3 player.

http://www.softe.net/audio-converter/mp3-converter.html