The "better" (more complete) versions of Nero will do this.
But:....

I used to use a program called CDWave years ago,
but got away from using it. (It is cheap...)
http://www.milosoftware.com/cdwave/

It will record from any audio input, (your computer hardware
needs to support that), and then/OR you can split WAV files
to any time (or length) you want...  Seems like the "killer answer"......

It used to be "try it" and "pay if you like it"...
The early versions caused me minor problems so I moved on to
Roxio and then Nero...

                                       Rick Glazier

From: "Ron Kaplan" 
There is a daily radio show that I'd like to occcasionally like to record=
 on CD to play in the car. However, the file of the show is too large for=
 1 CD, and I'm wondering if there is any method by which to split the fil=
e so that I can record it on to a couple of CD's. If no, does there exist=
 a way to record files on to a cassette from my PC? Thank you very much f=
or any assistance.

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