mp3splt-gtk!

Medieval CUE splitter is an easy-to-use tool for breaking long audio files into smaller, songlike chunks. It has a simple layout and fast results; its only drawback is the rare CUE file format it uses.

Edit audio in minutes, not hours. With Fissions streamlined audio editing, you can quickly copy, paste and trim audio, as well as split files. Fission also works with compressed MP3 and AAC formats to edit without the quality loss caused by other editors. Get perfect quality audio when editing natively in the MP3, AAC, Apple Lossless, AIFF and WAV formats.

Pazera FLAC to MP3 Converter is a free program that converts FLAC files into MP3 or WAV. The program can also rip audio tracks from Audio CD images based on the CUE sheets.