Split / Cut MP3 Audio files using Split MP3
Split MP3 is a free simple tool using you can split MP3 audio files and extract selective parts from a MP3 file. This tool can output the files in MP3, WAV, AAC, WMA, FLAC, M4A or AC3 format, if you wish to adjust the bitrate of the output file you adjust that parameter also. These tools are very useful for selectively extracting the certain parts of a mp3 song for use as ringtones in mobile phones.

Additional MP3 Splitting Tool: Cut / Split MP3 Files using Free MP3 Cutter Plus
To cut a part of a MP3 file load the file and using the ‘Mark Start’ and ‘Mark End’ options make your selection. Now preview the part that you selected using the ‘Play Selected’ option to preview what you have selected and if you are happy with it use the ‘Direct save’ option to out the file as MP3 or use the ‘Convert Save’ to customize your output file format and bitrates.
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