Wavbreaker is a GTK wave file splitter for Linux and Unix-like operating
systems licensed under the terms of the GNU General Public License.

This application's purpose in life is 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 air between
the tracks. It will only read wave files, so use an appropriate tool
such as SoX to convert other filetypes (e.g., ogg, mp3, etc.) and then
break them up. Also included is a command line tool, wavmerge, which
merges wave files together. This tool will only work on files that are
alike. For example, 44100 khz  sample rate, 16-bit sample size, etc.