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Okoker Mp3 Splitter is a powerful and handy software utility and easy-to -use that can split MP3 files. You can cut a new part file from a MP3 audio file 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 files as waveform. You can set a certain time to split a MP3 file