Mp3Splt is a command line utility to split mp3 and ogg files selecting a begin
and an end time position, without decoding. It's very useful to split large
mp3/ogg to make smaller files or to split entire albums to obtain original
tracks. If you want to split an album, you can select split points and
filenames manually or you can get them automatically from CDDB (Internet or a
local file) or from .cue files.  Otherwise if you have a file created either
with Mp3Wrap or AlbumWrap you can extract tracks just in few seconds. Supports
VBR mp3.

WWW: http://mp3splt.sourceforge.net/