I've used Acid Music successfully like this. You can import/record audio, split it up to your heart's content, copy and paste each chunk to a new file and then export the files to wav. Kinda fiddly I know but it works. I've used this in the past to record shows off the radio straight into my computer (line in), then split them up, and then burn a CD with Nero with each wav as a seperate track. The CD then plays gapless. Acid Music isn't actually free, but there is a few version called Acid XPress which should let you do it. Link: http://mediasoftware.sonypictures.com/prod...uct.asp?pid=906 Something interesting, my (old) version of Acid lets you burn a CD of your "creation" straight from the program if you so desire, and just looking at the Acid site now, the newer (retail) version also lets you copy it STRAIGHT TO NET MD from within the program!!!! I never knew that.