MP3 Splitter

MP3 Splitter is an easy-to-use tool for splitting large MP3 file into smaller MP3 formats. MP3 Splitter also contain a mp3 player, you can pre-listen the MP3 file, and you can set start time and end time with the MP3 Splitter, And MP3 Splitter can split or cut any section of the MP3 file you want. MP3 Splitter also splits equal parts either by size or by time. You can freely download MP3 Splitter.

http://www.008soft.com/products/mp3-splitter.htm

I use free lossless mp3DirectCut to split mp3 files:

mp3DirectCut is a frame editor for MPEG audio. It makes cutting of even large tracks quick and easy with its fast graphic view. You can make selections to cut, save several regions or modify the volume.

There is no quality loss at all because nothing of your file will be re-encoded. You can prelisten the whole file and even record new MP3s directly to disk.

www.mpesch3.de