HD Files Splitter - Version 2.0 DVD Audio Files Splitter is a software designed for dividing an Audio file into smaller files according to the user-specified time intervals. DVD Audio Files Splitter deals with DVD-compliant Audio file formats. Those formats are: AC3, DTS, WAV (PCM), MPA. There are two main modes in the software: “Cut every file from list” and “Merge all files before processing”.