The absolute BEST software SRC I've ever used...

[rowjimmy]

r8brain is good....saracon is better...only because it can handle more inputs (DSD formats, etc)

Wavelab or go home.

If you know how to use Wavelab there is no need for any other software like cdwav, etc....it can split on boundaries just fine.

Saracon runs about $900.....

I know how to use wavelab to split on boundaries... It's just that I've had this workflow forfreakinever and I don't feel like changing.
Besides, cdWav will save to FLAC level 8. So that's nice.

[DoW]

I think the new build of audacity saves to flac now too.
if you're not doing much in post, audacity and r8brain are all you need.

[Marmar]

wavelab also uses FLAC....