This is the software publisher’s description.

Visual MP3 Splitter & Joiner is a handy utility that can split and combine WAV and MP3 files. You can cut a large audio file to small parts without recompression and loss in quality. For splitting you don't need enter start and end time manually. It's enough to select the desired part visually using a mouse - the program draws MP3 and WAV files as waveform. It's very easy to find a sound fragment by scrolling and zooming. To identify blocks you can use a built-in player, then you can move borders to cut them by 0.1 and 0.01 sec. Visual MP3 Splitter & Joiner can split MP3 files into equal files by number of parts, by time and filesize.

Visual MP3 Splitter & Joiner can merge several WAV or MP3 files into one big (supported over 2 GB). Just select the desired files, sort them by ID3 tags or song's info (bitrate, frequency, stereo mode) and press F5 button for joining. The program works with files directly and the final song will appear in seconds. Also you can prelisten each song for joining using the built-in player.

Visual MP3 Splitter & Joiner supports drag&drop from Windows Explorer, multilingual interface, ID3v1 and ID3v2 tags. Other important program feature is batch processing mode - you can add a few files for splitting and set different parts for cutting.