MP3 Cutter and Joiner
Full user review
"Only good for joining MP3 files"
Although the program is very easy to use it lacks features when wanting to split an MP3 file. Currently you can only split by either variable time segments or by fixed time segments. The kicker is that you can't even play the file to note what time you want to split the file. Also, a graphical representation of the audio would be nice. That way you can set markers between songs on an MP3 at the silenced points. Hope the developer reads this suggestion. It works fine for joining MP3 files though.