Bluesea CD-R AC3 VQF to ID3 Converter - The Split-and-join function is used to montage the MP3 files which you like. The conversion function can easily convert MP3 into Wave format by which you can burn your own CD. Vice versa, Wave format can be converted into MP3, with all the setup such as Channel mode, sample rate, bit rate totally adjustable. Convert wav to MP3, CD, CDA, CD-R, DVD-Audio, AAC, AC3, ID3, M3U, M4A, M4P, MP3 ID3 Tag, OGG, RA, WAV, WMA, MP2, APE, VQF, MPC, AMR, Midi, WAVE, and RM. Take up the very few system resources. Convert wav to WMA. Supports the multi-threaded operation of copying a CD and generating mp3 files at the same time.