1)   Tinynice MP3Cutter 2.51
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.

 2)   MP3 Splitter & Joiner 3.02
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!

 3)   Direct WAV MP3 Splitter 2.2.0.0
Direct WAV MP3 Splitter is a fast automatic WAV and MP3 cutter. The program can quickly split or cut large MP3 or WAV files without re-compression. You can also automatically split MP3 or WAV files into equal-sized parts.

 4)   DigitByte MP3 Splitter 3.0
It is an easy-to-use tool for splitting an MP3 file into smaller ones. You can pre-listen the MP3 file, set start time and end time, split or cut any section of the MP3 file. It also splits equal parts either by size or by time.