I don't know, there's many out there...I haven'ttried them all by any means.
The one I have now is called Absolute mp3 splitter and joiner. It works for .wmas even, which is good. It's not extremely fast like another I had but failed to "register" hehee in time. That one is called "Cool mp3 Splitter." Although it's lightning-quick, it wouldn't split .wma .mp3s, so you had to convert them (renaming the file extension wouldn't do it either.)
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