by DigitByte Studio WAV Splitter is an easy-to-use tool for splitting a WAV file into smaller ones. You can pre-listen the WAV file, set start time and end time, split or cut any section of the WAV file. WAV Splitter also splits equal parts either by size or by time.
by My Music Tools Direct MP3 Splitter Joiner is a simple software utility that allows any person with no technical expertise or special training to join or split sound files (MP3 or WAV) as well as perform basic editing. Variable bitrate MP3 files are supported.