If you want to cut MP3 files under Ubuntu,follow this instructions. First you need to install poc-streamer package.poc is a suite of MP3 tools and MP3 streaming programs.
It can stream MP3s over HTTP, RTP multicast (RFC 2250 and RFC 3119) and a special multicast protocol to enable the use of Forward Error Correction to protect the MP3 stream against packet loss. It can also stream OGGs over HTTP. In addition to the streaming programs, poc contains two MP3 tools: mp3cue and mp3cut. mp3cue can cut a big MP3 file according to a tracklisting contained in a .cue file. mp3cut can split and concatenate MP3 files according to time slices given on the command line. mp3cut cuts MP3 files on ADU (autonomous data units) frames to ensure best quality.
Install poc streamer package using the following command: