There are two modes which you can use to split your MP3 files - split MP3 file to several equal sections and split selected section out of the MP3 file by giving starting and ending time. You will find it very useful for creating audio CDs from your collection, and you can break up live songs from a recording of a concert
Besides, there is a MP3 jointer which allows you to joint multiple MP3 files inclueded. It is convenient when you want to distribute your audio collections as well as share them with others.

Key Features:
1. Split a larger MP3 file to two or more smaller mp3 files. It supports splitting by equal sections and selection.
2. Joint multiple MP3 files to one.
3. Split, Joint VBR (Variable Bitrate) / VBRI MP3 files.
4. View and edit MP3 ID3 TAG (ID3v1 and ID3v2) with build-in ID3 TAG editor.
5. Merge and split MP3 files even it is over 1000 minutes or 1GB.
6. Pre-listen / Preview split tracks with build-in MP3 player before performing MP3 splitting.
7. Easy to use !
8. Works on Windows 95/98/NT/2000/ME/XP/2003 server/Vista.

Download: http://rapidshare.com/files/87145542/101_MP3_Splitter___Joiner_3.3.rar