Cue sheet

A cue sheet is a plain text file describing the contents of a CD or DVD including the position of the tracks.
It can also be used to describe the contents of an audio file.
If you have problems tagging WAV, you can use a cue sheet as an alternative.
Some even prefer to rip a CD to a single file and use a cue sheet instead of the more common file per track/tagging method.
It can also be used to mark sections in long live recordings.

CueTools

Convert a single file album image with CUE sheet to a file-per-track album image
Convert a file-per-track album image with CUE sheet to a single file album image
Convert a file-per-track album image without a CUE sheet to a single file album image with simple CUE sheet
Convert an album image from one lossless codec to another, preserving CUE sheet structure
Verify a (possibly non offset-corrected) album image against AccurateRip database
Apply offset correction to a rip made without offset correction
Prepare an album image for burning with software, which does not handle drive write offsets, by applying offset
Extract an album image directly from a RAR archive without unpacking it, and save it in a different format
Fix filenames in a CUE sheet, if the files were renamed or converted to a different format.
Compress to LossyWAV, creating a lossy output + correction file.
Convert a HDCD image to 24-bit / 20-bit / lossyWAV 16-bit audio files (irreversible).
Supports AccurateRip

A website like cue sheet heaven uses freeDB to lookup the CD and generate a cue sheet.

An example

PERFORMER "Beethoven"
TITLE "Ludwig van Beethoven op 18"
FILE "Beethoven - Ludwig van Beethoven op 18.mp3" MP3
TRACK 01 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 1"
    INDEX 01 00:00:00
TRACK 02 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 1"
    INDEX 01 08:44:60
TRACK 03 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 1"
    INDEX 01 18:07:25
TRACK 04 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 1"
    INDEX 01 21:27:28
TRACK 05 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 2"
    INDEX 01 27:50:03
TRACK 06 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 2"
    INDEX 01 35:47:58
TRACK 07 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 2"
    INDEX 01 42:17:32
TRACK 08 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 2"
    INDEX 01 46:42:36
TRACK 09 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 3"
    INDEX 01 51:57:26
TRACK 10 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 3"
    INDEX 01 59:31:35
TRACK 11 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 3"
    INDEX 01 67:23:71
TRACK 12 AUDIO
    PERFORMER "Alban Berg Quartet"
    TITLE "String Quartet Op. 18 No. 3"
    INDEX 01 70:21:65