It can convert audio files into WAVE, AIFF, Raw PCM, Ogg Vorbis (aoTuV), MPEG-4 AAC (QuickTime/CoreAudio), MP3 ( LAME), Apple Lossless, FLAC, HE-AAC (aacPlus v1/v2), Wave64, WavPack, and IETF Opus. XLD also supports so-called 'embedded' or 'internal' cue sheet. All of the supported formats can be directly split with the cue sheet. XLD uses not decoder frontend but library to decode, so no intermediate files are generated. Other formats supported by Libsndfile are also decodable.
XLD is Universal Binary, so it runs natively on both Intel Macs and PPC Macs. The supported audio files can be split into some tracks with cue sheet when decoding. X Lossless Decoder(XLD) is a tool for Mac OS X that is able to decode/convert/play various 'lossless' audio files.