This was sent back because the spam filter thought it was spam.
I hope it likes this better.

get goldwave at http://www.goldwave.com
It's fantastic with window-eyes and jfw as well.
Select wave-mp3 in your control panel, sounds properties recording volume
area, adjust the volume and select the wave-mp3 option.
I think I just said that twice.  Sorry.
Now the left and right brackets are used to mark the start and finish
markers so the ends can be tried.
control-q sets a q-point that can be used to split the file automatically.
You can then save the separate files to what ever format you want.
I know it sounds confusing, but it's not to bad.  The help file is an html
file, and their were training classes on http://www.for-the-people.com