Hi Antonedp -
I'm not sure I've understood your question correctly. Do you mean *convert* to mp3 - and split into multiple tracks - a single ape file (previously ripped from a CD)?
If so, you can do this with
CD Wave Editor, which is reviewed
here.
Basically, you can load the ape file into CD Wave Editor, which will then automatically decompress it and read/play it as wav. You can then split the file (either manually or using automatic settings) into separate tracks. Finally, CD Wave Editor will convert and save the new files as mp3. The interface is quite intuitive and the brief Help file is clearly written.
CD Wave is donationware, in that the developer requests (and expects) a donation, but lets you use the program anyway.