Tinynice MP3Cutter 

MP3Cutter is a tool that can easily break MP3 file into smaller segments or split the MP3 album into its individual tracks visually. MP3Cutter also includes a MP3 Merger tool, and can convert MP3 to WAV format.
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MP3 Splitter & Joiner 

MP3 Splitter & Joiner is a very useful MP3 audio editor. It builds MP3 Splitter and MP3 Joiner in one. You can split, cut or trim a large MP3 into smaller pieces or to merge multiple MP3 files to a larger one. It is fast and easy to use!
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