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)   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.