MP3 Cut

MP3 Cut is an easy and efficient FREE MP3 Cutter.
Cut MP3 files into specified length clips.
Cut MP3 songs into equal-length sections.
Cut MP3 music into specified size parts.
Cut MP3 section whose start and end points are specified by user.
It can copy & save audio tag from the source files to the destination ones, MP3 Cut is capable of writing ID3v1, ID3v2 and APE MP3 tag.
It supports batch mode and can cut hundreds of MP3 files at once.
It is incredibly fast and fully optimized for SSE/Hyper thread technology and you can get extra speed boost if you have multi-core CPU.
MP3 Cut supports on-the-fly converting, in other words, it does not generate temporary files during the conversion process.
It is fairly intuitive to use with its Windows Explorer-Style user interface.
It supports drag & drop.
MP3 Cut can effortlessly search, add and manage the MP3 files to be converted.
It uses the latest Lame MP3 encoder which is generally believed as the the best MP3 encoder.
The last but not the least, MP3 Cut is Windows Vista compatible and works with Windows 7 (64-bit and 32-bit).