Power Audio Cutter is a digital audio converter and cutter that supports a huge number of audio formats.
Power Audio Cutter converts audio files from one format to another and can cut a part of file into a new audio file. It supports a huge range of formats namely WAV, MP3, M4A, AMR, WMA, AAC, MP4, AC3, AU, MP2 and AIFF audio formats.
It works via a very simple interface. Simply browse to the source file and then provide a location to save the file in the Output field. You can then play and preview the file in Power Audio Cutter, marking the in and out points that you'd like to cut from it.
The most useful thing about Power Audio Cutter is that you can select the output format you'd like to save the new file in along with the audio codec, the audio bitrate and the sample rate. Last of all, you can choose whether the sound should be in mono or stereo.
There isn't much more to it than that. Power Audio Cutter perhaps lacks a few added extras such as iTunes integration and advanced tweaking tools but for simple cutting of audio files, its very effective.