The program supports many audio formats like mp3, ogg, wma or wav and allows you to convert from and to any of them. Not only will you be able to divide a long audio file into smaller parts but you'll also be able to join different audio files to have all of them in only one.
You'll take advantage of the timeline and you'll be able to add audio files or divide the tracks in it just by using drag and drop and moving some lines. It's easy and effective. That's perfect.
If you want an accurate audio file splitter or mix up different audio files, this Easy Mp3 Wma Cutter can be a really good choice.