Gene, I swear by Nero for what it does also. However, Clinton's first post referred to splitting mp3's rather than wav's, so I assume he wants to shorten the mp3's into individual song files without decoding them. Nero seems to deal only with wave files, i.e., it decodes mp3's before splitting them.

For dealing with mp3's without decoding then reencoding, I find MP3 Trackmaker the fastest and easiest solution I've found. Frankly, the slowest part of the whole process for me is redoing the ID3 tags so I have the proper song title, etc., on each track. This is in reference to folk shows recorded off the radio, so CDDB is not an option.