Mp3splt is a free digital audio splitter (often called a cue splitter) that runs on Linux, Mac OS X, and Microsoft Windows operating systems. The source code for mp3splt is released under the GNU General Public License. The mp3splt project has also a library created from mp3splt v2.1, called libmp3splt and a graphical user interface called mp3splt-gtk that uses that library.
Mp3Splt is a command line utility to split mp3 (VBR supported) and ogg files selecting a begin and an end time position, without decoding, thus avoiding digital generation loss (see also Lossy compression#Lossless editing). It's very useful to split large mp3/ogg to make smaller files or to split entire albums to obtain original tracks.