Suggest Best Software for Splitting mp3 files

I deal with a whole bunch of big chunks of mp3 files, I would like to split/combine/edit some of them up into smaller files etc, without loosing quality. Can you suggest to me the best software to do this job, preferably one thats easy to use. I tried to google but, i cant trust some of these one-man-software companies.. Thanks

bump

I find Audacity a very good free software.

Here's the link.