With its precision control and easy-to-use interface, Direct WAV
MP3 Splitter allows you to split MP3 and WAV files in a variety of
ways. This utility will automatically split an MP3 or WAV into
equally sized parts by time or size, then save them in new files.
You can also cut where you desire and a playback tool allows you to
do so with exactitude. This program also features a pause detection
feature that finds the pauses between tracks, should you be
digitizing an album.
The program is pretty simple to use. The interface is clear and
clean, but it won't win any design awards. However, it's an
auditory medium and along those lines Direct WAV MP3 Splitter does
exactly as it claims.