MP3 Splitter & Joiner is a useful MP3 audio editor. It builds MP3 Splitter and MP3 Joiner in one, you can split, cut a large MP3 or merge multiple MP3. Provided with a slider bar to visually position the cuts where you want. You can pre-listen the split segements with build-in MP3 play capability; split files into equal time segments or by specifying the number of segments you want to achieve; import & export track information from/to CUE files.

Ссылка: http://www.ezau../ezsplitter/mp3mate.exe