i tried mp3trackmaker as linked above and it works good except the way you have to input the times is confusing. you can't input individual track times so you have to calculate the times which i don't really see the reason to make things more difficult. i think it'll work better than most splitters i've seen regardless.

on the other hand, mp3DirectCut looks like its hokey and confusing.
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It seemed like a good idea at the time.