1)   Visual MP3 Splitter & Joiner 6.0
Visual MP3 Splitter & Joiner is a handy software utility that can split and combine audio files. Cut files fast and easy using a waveform without losses in quality. The program can merge several files into one large. Supports batch processing mode.

 2)   Direct MP3 Splitter and Joiner 2.5
Direct MP3 Splitter Joiner is a simple software utility that allows any person with no technical expertise or special training join or split sound files (mp3 or wav) as well as perform basic editing. MP3 files with variable bitrate are supported.

 3)   Easy MP3 Cutter 2.9
Small, but nonetheless perfectly functional, Easy MP3 Cutter allows you to split WAV, MP3, APE, WMA files in a few mouse clicks without quality loss. You can split files into equal parts by time, number of resulting parts or size of each output file.