I don't know if this is really relevant, but I made a program called MP3 TrackMaker that splits up MP3s (and joins them). Anyways, I just recently released a new version that supports cue sheets. I find most of my sheets from http://www.regeert.nl/cuesheet/ which is powered by http://www.freedb.org. This way, if you have a huge single file rip, you can split up by simply importing the cue sheet into MP3 TrackMaker. Since it splits on frame boundaries, it should make the resulting MP3 files gapless (it doesn't insert silent frames or anything). Anyways, if you're interested, I'll post a link for my program. Unfortunately I do sell it (yes, I know ), but it's pretty cheap.