Helium Audio Splitter is a free, fully functioning, application that enables you to split one audio file into multiple tracks. It provides comprehensive support for a large range of source and destination formats such as mp3, wave, flac, wma, ogg vorbis, mp4, aac, wavpack and more.

It allows you to create tracks in the following ways

• By loading a CUE file
  
• Creating a specific number of tracks of equal length
  
• Create tracks of the same lengths
  
• Create manually defined tracks by specifying start and end offsets

To split files, you simply

• Open the source file by clicking the Open file... button.
  
• Define the resulting tracks either by loading them from a pre-defined CUE file or by clicking Add tracks...
  
• Enter tag contents for artist, title, album and other relevant fields in the in-place tag editor.
  
• Select the desired output format and optionally set encoder options Click Split files...

In addition, it also enables you to quickly enter tag information in the built-in tag editor which comes with many useful helper commands.
You can also select specific tracks to extract by checking/unchecking them with the checkboxes.

Options can be set to specify how capitalization used in the Tag Editor should be handled as well as allow you to change language.

The Waveform panel can be used to fine-tune the defined tracks, as well as playing them.