1)   Visual MP3 Splitter & Joiner 6.0
Visual MP3 Splitter & Joiner is a handy software utility that can split and combine audio files. Cut files fast and easy using a waveform without losses in quality. The program can merge several files into one large. Supports batch processing mode.

 2)   Active Audio Record Component 2.0.2008.901
Active Audio Record component directly record audio to wav, mp3, wma, ogg, vox, au and aiff format on the fly without temporary files created. Support multiple sound cards and mixer lines Support WMA speech codec and loseless codec

 3)   3D MP3 Sound Record 3.88
3D MP3 Sound Recorder is a sound recorder software. It enables you to record sound, played back through your sound card,microphone,line in and any other sound sources.