MarkAble 2.4

MarkAble is designed for audiobook listeners who own an Apple iPod, iPhone or iPad, or who use iTunes to listen to such books.
MarkAble is an application to simplify the process of merging and converting audio files (MP3, WAV or Audio CD files) into a format which can be “bookmarked” in Apple iTunes and on the iPod.

Or podcast listeners wanting to be able to combine and bookmark their saved files.

Audiobook files bought from the iTunes Music Store or from Audible.com are 'bookmarking' - that is, the iPod / iPhone (or iTunes) remembers the point of the book where you were up to and resumes from there when you start listening again.