MP3 Cutter and Joiner

  MP3 Cutter and Joiner is a piece of shareware for splitting an MP3/WAV file to several smaller MP3/WAV files by miliseconds or bytes.
MP3 Cutter and Joiner also supports joining several MP3 files to one mp3 file or several WAV files to one file.
MP3 Cutter and Joiner is a piece of shareware for one-time registration fee of $24.95 . For unregistered version, it allows you splitting 5 MP3 and WAV files respectively.