Follow the steps below to split/cut AAC audio files into tracks using Toolsoft Audio Cutter.

1. After launch Toolsoft Audio Cutter, Click on the "Load" button to select a AAC file as input.
2. Drag the playback slider, and Click on the "Start Time" button and the "End Time" button to set the clip's start & end time. ( skip Step 2-3 if you have the cue sheet file in the same folder )
3. Click "Add Clip".
4. Click on the "Format" combobox to select format for output.

If you want to change the output quality, select the "Quality" combobox. (optional)

If you want to change the output folder, click on the "Browse for Folder" icon button to change. (optional)
5. Click "Cut".

[ View screenshots of steps for cutting AAC files ]