MP3 Splitter is a totally useful little freeware program which lets you trim and chop your audio files at will. It’s easy to use, and more to the point, the file quality doesn’t seem to suffer too much after the edit. If you’ve got audio files that could do with some love and attention, try this, it works. Oh and strangely enough it supports lots of different audio formats as well as MP3.
Now you can split any part of any mp3 easily with MP3 Splitter. All you need is to select start, end and save. It also supports MP3, WAV, AAC, WMA, FLAC, M4A and AC3. You can also set the bitrate of the output mp3 too.