http://www.rz.uni-frankfurt.de/~pesch/
mp3DirectCut is a small tool for editing MPEG audio directly. You can remove parts, change the volume, split files or copy regions to several new files. All without the need to decompress your MP3 into a PCM format. This saves work, encoding time and disk space. And there is no quality loss through any re-compressions!
mp3DirectCut is very fast and gives you extensive control over your MP3s: Several prelisten functions, MP3 visualisation and VU meter, Easy navigation, Fading, volume setting and normalizing, Records MP3 direct to disk (ACM and Lame encoder supported), Layer 2 support, ID3 Tag support (only v1 editable), Supports Cue Sheets (as used by EAC or Feurio!)
What's new in 1.22:
*Cue sheet support improved: reads titles and artists
*Split dialog with filename scheme
*Some changes in ID3 dialog
*Last cursor position saved in Project files
*Manual in HTML format
*Some more corrections and adaptions