Most splitting tools are based on setting certain start/end time for the record. Visual MP3 Splitter&Joiner allows working with waveforms and using your mouse to set split points for every part. There is a possibility to zoom in to the waveform for more precise cutting. You can pre-listen parts to split or to join using the built-in player
One of the main reasons I bought Visual MP3 Splitter was the Silent detection tool. It worked very well and was a great time saver when splitting several mp3 files containing whole CD's.
I must also mention that the team at ManiacTools was very helpful when I got in to some trouble with a file that had a garbled header. I don't how they did it but now I split that file too...Bertil Palmqvist, Sweden