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.

See the software section for more details