MP3 Toolkit is simple and it works, letting you convert audio files to a number of different types, merge multiple files into one, clip files for ringtones or the like, edit tags, rip files from CD, and record using a microphone. There's nothing spectacular about it, unless you're impressed that it's free.

MP3 Toolkit converted every file I threw at it with one exception--Windows Lossless, a relatively rare bird. It did, however, convert Apple Lossless, Flac, APE, TwinVQ (an even rarer bird), and wave files up to 24-bits/96Hz, as well as all the more common types such as MP3 and WMA. The merger tool worked well, as did the cutting tool, though it wasn't initially obvious that the material between the markers I set was being saved, not cut.

Small oddities aside, MP3 Toolkit works as advertised. It's free, it's effective, what more need I say? Perhaps that if you'd like all your tools under one roof, fre:ac and Freemake Audio Converter are worth a look as well.

Note: The Download button takes you to the vendor's site, where you can download the latest version of the software.

--Jon L. Jacobi