wavbreaker is a tool to take a wave file and break it up into
multiple wave files. It makes a clean break at the correct
position to burn the files to an audio CD without any dead
space between the tracks. It will only read wave files, so use
an appropriate tool to convert Ogg, MP3, etc. files and then
break them up. The GUI displays a summary of the entire wave
file being worked on at the top. There is also a command line
tool to merge wave files together (wavmerge). This tool will
only work on files that are alike. For example, 44100 khz
sample rate, 16-bit sample size, etc. (use sox to convert files
first if necessary).

WWW: http://wavbreaker.sourceforge.net/