[psun786]

I decided to transform my CD collection to digital files for better management and accessibility years ago. At the time, I am unfamiliar with different file structures so each CD was ripped into one APE file with CUE sheet.
 
This is fine with Foobar2000 but rather inconvenient when it comes to play on DAP. Not only I am required to copy the entire album to the portable device, I also lose the functionality of playlist.
 
What is the best software in term of sound quality for split single APE file into individual songs?
 
Many thanks in advance

 

[A_Man_Eating_Duck]

you can cut these up in Foobar2000.
 
load the files in to Foobar2000, select the album(s), right click convert and select ....
 
you can choose the output format and file naming scheme from here, make sure you save the profile if you want to use it again.
 
Most encoders can be found here. http://www.rarewares.org/index.php
 
I can't really help any further without knowing what you want to send (AAC, MP3, OGG etc) to the device. Also now much space do you have on your portable