static void Main(string[] args)
{
StreamReader strIn = null;
StreamWriter strOut = null;

try
{

    string stItemNumber = "009";

    strIn = File.OpenText(@"C:\Documents and Settings\vtollu\Desktop\" + stItemNumber + ".txt");
    strOut = new StreamWriter(@"C:\Documents and Settings\vtollu\Desktop\" + stItemNumber + ".cue", false, Encoding.UTF8);
    
    int index = 0;
    TimeSpan duration = new TimeSpan(0, 0, 0);

    strOut.WriteLine(@"PERFORMER ""JWZ - Various Artists""");
    strOut.WriteLine(@"TITLE ""Mixtape #" + stItemNumber + @"""");
    strOut.WriteLine(@"FILE """ + stItemNumber + @".mp3"" MP3");

    string stCurrentLine = null;
    while ((stCurrentLine = strIn.ReadLine()) != null)
    {
	++index;
	strOut.WriteLine("  TRACK " + index.ToString() + " AUDIO");
	string[] stHyphenSplit = Regex.Split(stCurrentLine, " -- ");
	string stArtist = stHyphenSplit[0].Substring(3);
	string stTitle;
	string stDuration;

	string[] stEndl = stHyphenSplit[1].Split('\t');

	stTitle = stEndl[0];
	stDuration = stEndl[1];

	strOut.WriteLine(@"    PERFORMER """ + "JWZ - Various Artists"+ @"""");
	strOut.WriteLine(@"    TITLE """ + stArtist + " - " + stTitle + @"""");
	strOut.WriteLine(@"    INDEX 01 " + ((duration.Hours * 60) + duration.Minutes).ToString() + ":" + duration.Seconds.ToString() + ":00");
	int Minutes = int.Parse(stDuration.Split(':')[0]);
	int Seconds = int.Parse(stDuration.Split(':')[1]);

	duration += new TimeSpan(0, Minutes, Seconds);
    }
    strIn.Close();

    strOut.Close();
    Console.WriteLine("That's all folks");
    Console.ReadKey(); 
}
catch (Exception e)
{
    strIn.Close();
    strOut.Close();
    Console.WriteLine(e.Message);
    Console.ReadKey();
}

}