i actually just today got a program for this.
my computer is going very slow so your better off going to get it yourself rather than me linking you...
but go to download.com
type in splitting mp3 or split audio..
you'll find a bunch of good programs! ?
the one i used... i wanted to just take the middle of a 58 minute file out (like minute 20 to minute 40) and you just type in the second you want it to start and stop.. and it gives you it in litterally 5 seconds! awesome programs