mp3splt mp3splt is a free utility to split mp3 and ogg files (without decoding). It is useful to split large files, selecting begin/end time; if file is an album, you can get splitpoints automatically from CDDB or a cue file.
Shuffler Music Converter Take the strain out of converting audio files from one format to another, Shuffler Music Converter makes it easy.
AltaVista Sonic Burner With the trial version of Sonic Burner, you can enjoy unlimited playing of CDs and MP3s and can make up to 20 high-quality MP3s from your favorite CDs.
Alba Extractor Alba Extractor splits mp3 files created with albumwrap, also corrupted ones.
It's available for Linux and Windows.
DFX for Winamp DFX will bring life back to dead MP3s with Bass, 3D, and Fidelity
AC3 Decoder Converter for AC3 files into WAV, MP3, WMA, Ogg Vorbis.