With Okoker MP3 Splitter you can cut a new part file from an MP3 audio file without recompression and loss in quality. For splitting you don't need enter start and end time manually. It's enough to select the desired part visually using a mouse--the program draws MP3 files as waveform. You can set a certain time to split a MP3 file.
Version 4.5 fixes a bug about splitting mp3 files.