From YLS Software:
Audio Splitter Freeware is the best software for Split Audio file. It support mp3, wma, aac, wav, cda, ogg, flac, ape, cue, m4a, ra, ram, ac3, mp2, aiff, au, and mpa; It is very easy to use without any special setting, only a few clicks complete the task of audio file Split; It is made for the beginner as well as having advanced functions for the professional user; It can detect your hardware configuration and decide an optimized Split scheme automatically; Fully support AMD Athlon 64 X 2 Dual-Core Processor and Intel(R) Pentium D Dual-Core Processor; Split your audio files and keep all audio frames after setting start time and end time by click mouse button and drag mouse; Provide >300% Splitting speed by multithreading, so fast beyond your imagination; Easy to use - Just two clicks, everyone can become the master of Free Audio Splitter.
What's new in this version:
Version 3.0.1 support accurate seeking.