1)   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.

 2)   CUE Splitter 0.4
It splits a single big CUE + MP3/WAV file, created with programs like CDRWin or similar, in a series of MP3/WAV files everyone with the length specified in the CUE file.

 3)   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.

 4)   Medieval CUE Splitter 1.1
CUE Splitter is a freeware tool that split a single big audio track, mostly an album or a compilation, into the relative individual audio tracks, using informations contained in the associated "CUE" file.