Leapic Audio Cutter is a useful tool that doesn´t only cut independent fragments of MP3, WMA, OGG or WAV files, but also can convert files among these formats, passing them from one to another indistinctly.
Leapic Audio Cutter is quick and doesn´t lose sound quality, and it works simply: just open the audio file, select the start and end points, and then save that section.
Before cutting the fragment, Leapic Audio Cutter lets you play the section on an internal player that is incorporated.