Power MP3 Cutter Joiner 

Power MP3 Cutter Joiner is a powerful and ease-to-use audio editor. It builds audio cutter and audio joiner in one software. Supports MP3, WAV, WMA and OGG cutting/joining. Cut/join with high precision and no quality is lost!
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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.
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