From MP3 Toolkit:
MP3 Toolkit is a 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, also supports high quality audio like FLAC and APE. With MP3 Toolkit, you are able to convert, cut, merge, rip and record MP3. You can use MP3 Toolkit to convert audio for mobile devices, make ringtones, fix tag information, rip Audio CD, record sound or merge audio pieces to a complete MP3 file.
What's new in this version:
Version 1.1 updated the conversion engine. Fixed the merging bug.