1. Audacity
A free multi-track audio editor and recorder.Audacity is a free, easy-to-use, multi-track audio editor and recorder for Windows, Mac OS X, GNU/Linux and other operating systems. The interface is translated into many languages.
Audacity is free software, developed by a group of volunteers and distributed under the GNU General Public License (GPL).
2. Mp3splt
Mp3Splt-project is a utility to split mp3, ogg vorbis and native FLAC files selecting a begin and an end time position, without decoding. It's very useful to split large mp3/ogg vorbis/FLAC 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. Supports also automatic silence split, that can be used also to adjust cddb/cue splitpoints.
