mp3DirectCut  is a non-destructive audio editor and recorder for MP3. You can directly cut, copy, paste or change the volume with no need to decompress your files into a pcm format. This saves encoding time and preserves the original audio quality, because absolutely nothing must be re-encoded.The built in recorder lets you create MP3s "on the fly" from every source. Using the Cue sheet support or the pause detection and the split function you can easily divide longer files, e.g. CD images.