If you look at the Audio Tools (CD Ripping/Recording/Editing etc) section, Cool Edit 96 should do this for you, and it is free, pay particular attention to the last paragraph at the bottom of the Cool Edit 96 webpage, also in the Audio Tools (CD Ripping/Recording/Editing etc) section have a look at mp3DirectCut.
If you want to pay for them, then Adobe Audition 2, Sony Sound Forge etc.
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