. "Nice idea, but Easy CD-DA Extractor has done that for ages with nice GUI. It splits the Cue Sheets and/or encodes them to different formats (MP3, MP4, NERO, Ogg, FLAC etc) or even burns them directly to CD-R. And it is not limited to WAV only, the Cue Sheet can specify MP3, FLAC or other format." . . . .