I just used MP3 Splitter for the first time and while it definitely splits MP3's my problem is it's not very accurate.
Now admittedly I'm using it to trim multiple hour files but when I say I want a two hour section, it can't comply. I get random size chunks. Oh well. I haven't tried it on a standard size music MP3 yet.
MP3 Splitter 2.0 on 03 May 2011, reviewed by: Jim Miller