Hi Roger, You can use Sound Taxi to convert Audible books, so long as you own them. Go to www.soundtaxi.info and check it out. It's very easy to set up and very easy to use. It takes a little while to convert so I usually do it overnight and the MP3 file is waiting for me when I get up. From there you could use a program such as audio book cutter to split the book into the track length you want and that should sort it. Cheers, Sandra.