Tinynice MP3Cutter is a easy to use tool that easily breaks MP3 files into smaller pieces of your choosing. A MP3 player is build-in. You can listen to the file, using the included playback capability and then split it by time and section as needed. And it has a good interface to view and edit the MP3 file.

It's the best product for split your MP3 files on Microsoft Windows System, you can play and drag from somewhere of the opened MP3 files and set the cut pointer.