wavbreaker is an open source WAV, MP2 and MP3 file splitter.

It is a GTK3 gui application which takes WAV, MP2 and MP3 files and
breaks them up into multiple sections. For MP2 and MP3 manipulation
wavbreaker uses libmpg123.

There is also a command line tool: 'wavcli' which has absorbed the
functions of tools seen in previous releases of wavbreaker: 'wavinfo',
'wavmerge' and 'wavgen'. Usage can be seen by running: 'wavecli --help'.
