Nice mp3 splitting util

[#1]

<a href="http://mp3splt.sourceforge.net/mp3splt_page/home.php">Check out</a>
Cross platform and looks reasonably easy to use.
Might be of use to some people on here who were looking to split up mp3's but found audacity to hard to handle.

[#2]

You could also try mp3DirectCut from http://mpesch3.de1.cc/. I've been using it for about 7 years.