I would go to Rogue Ameba's website and look for Fision. It can split and merge 
MP3s. Not sure about transcoding. Might have to use Amadeus pro to do that. I 
need to spend more time with these apps to give better answers in the future.

On Jun 1, 2014, at 8:04 PM, Hank Smith, and Seeing-eye dog Iona 
<[email protected]> wrote:

> any one know of a mp3 splitter, and mp3 to m4b converter on the mac?
> Hank
> 
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