mp3DirectCut is All you need to cut your MP3 audio files.

• Non-destructive cut, copy, paste
• Volume change, fade, normalize, pause detection
• mp3 recording with ACM or Lame encoder
• Fast mp3 visualisation and easy navigation
• Supports Layer 2 (dvd/dvb audio)
• ID3v1.1 tag editor · ID3v2 tag keeping
• Cue Sheet support
• Auto cue (track dividing by time values)
• Track splitting with filename and tag creation
• Trim · Crop · Fast play · Loop play
• VU meter, bitrate visualisation
• High speed recorder · Command line usage
• Unicode support