Just about anything, if I have the songs. Each one is exactly 20 seconds long. If I don't have the song, I try to get a great quality of it then convert it. On average, it takes me about 10 to 20 seconds to split a complete song, depending on the length of the song. I try to keep the quality around 12000 Hz. Any lower and you start to lose quality on play back. Some are lomg enough to make it 2 parts, some are 3 parts. Most are one part.