AppleMacSoft ( http://www.applemacsoft.com/ ) has introduced MP3 Splitter for Mac OS X. The utility that enables you to crop and trim MP3, M4A and AAC audio files, or just rapidly split a large MP3 file into many smaller files. or to extract manually selected segments of an audio file to new audio files without reducing quality.  

You can automatically split MP3 files based on silence, which is useful for LP, audiobooks and sound recordings. What's more, MP3 Splitter features a built-in audio player, making pre listening simple and easy.

The app requires requires Mac OS X 10.6 or later. It costs US$9.99.