musiCutter is mp3 and ogg vorbis Joiner/cutter (without need to decode and reencode)
features:
supported formats:
all MPEG audio versions and all layers (except freeformat mp3 files)
OGG Vorbis
works correctly with VBR mp3 files
can produce Frame statistics for mp3 file
can handle practically unlimited file size
cut points can be imported from:
CUE sheet
XMCD file
plain text file.