Our Review:

mp3splt-gtk has the advantage that it handles ogg vorbis files as well as mp3. It also has a few more features than mp3DirectCut, including the ability to identify split points between tracks via online database services (CDDB or FreeDB).

On the downside, the user interface is less tidy than mp3DirectCut's (at least in its older versions), and the program's response times tend to be somewhat longer. For instance, you have to load the player's VU meter (by checking "Show amplitude wave").

Documentation too seems to be confined to the command line version of mp3splt. However, you can find a good overview of the program and its interface here.