FLAC, short for Free Lossless Audio Codec, is a lossless compression coding. This encoding format is widely applied. When you rip music tracks from CDs or capture it from the internet, you have been exposed to FLAC format with high probability.

Sometimes, not every track of the FLAC music file you download is needed. Chances that you just want to use the middle sections of this FLAC file. In this case, a FLAC splitter is required to cut and split your FLAC music file. Here, the following presents 2 sought-after FLAC cutting tools - Joyoshare Media Cutter and Audacity for your consideration.

Part 1. How to Split FLAC Files with Joyoshare Media Cutter
Joyoshare Media Cutter is really a thorough FLAC audio cutter and splitter that you shouldn't miss to split and cut your FLAC audio files. It provides millisecond precision timing to ensure the accuracy of cutting and splitting. Plus, it features a high-speed mode that can promise the whole splitting process to be done with lossless quality and frame.

Other than the ability of 60X-speed and lossless cut or split, it is built with a media editor, allowing you to custom the FLAC files, like use sound effects, control its volume, trim FLAC, adjust parameters, etc. The file formats it supports is of course more than FLAC. Many other formats like MP3, OGG, AAC, AC3, CAF, WAV, WMA, M4A, MP4, FLV, MPG, MTS, MOV, MKV, etc get the same support.

Step 1. Add FLAC file to Joyoshare FLAC splitter
Based on your system, select the proper version of Joyoshare Media Cutter to download and install. Then, open the program and go to "Open" to access your local folder and choose the FLAC file to it. Or, you can drag and drop the FLAC audio file to the specified position to start.

Step 2. Specify splitting mode
Next, click "Format" to opt for the cutting mode from the given two modes. With the high-speed mode, splitting FLAC files can be done with breathtaking speed and there is no deterioration of quality accompanied. The encoding mode entitles you to edit FLAC file and set up file format like adjust codec, sample rate, bit rate, channel, in a customized way. Choose either of them as you demand. Don't forget to highlight an output format in the designated mode.

Step 3. Pinpoint cutting sections
Now, get yourself back to the main interface and preview the FLAC audio file to determine what you need to cut or where you want to split. After that, click to stop playing and start cutting off unwanted tracks by dragging the yellow timeline, setting segment start time and end time, or manually entering temporal interval. To produce more FLAC tracks, touch "Add Segment/+" icon and keep what you need as described above.

Step 4. Trim and edit FLAC files (optional)
Some who split FLAC files with the encoding mode are allowed to edit FLAC audio after cutting and splitting. For this, tap the "Edit" icon to go for the editing window and select to trim files, apply sound effects, adjust volume, etc. Afterward, return to the previous window. If there is a need for you to merge these split FLAC tracks into one, tick "Merge Segments" before "Start".

Part 2. How to Split FLAC File with Audacity 
Audacity is an open-source multiple audio editor, recorder, and mixer freeware applicable to Windows, Mac, and Linux. With such a sophisticated tool, you can implement not only FLAC cutting and splitting but also enjoy recording, merging, adding effects, removing noise, adjusting volume, convert tapes and records into digital CDs, changing speed or pitch, advanced zooming feature in view, etc. In terms of audio formats, it is well compatible with WAV, FLAC, MP3, MP2, OGG, AIFF, AC3, M4A, WMA, and others. But it is not designed with a concise interface. If you have not been exposed to it, you need to put a bit of time and effort to learn.

Step 1: Launch Audacity on your computer if it has been installed. If not, official download first;
Step 2: Next, head to "File" - "Open..." to import your FLAC audio or you can directly drag;
Step 3: Preview the FLAC audio. After deciding the cutting sections, drag the "Selection Tool"/"I" icon to your FLAC track and then highlight the part needed to be removed by clicking and holding down the left mouse button;
Step 4: Now, go to "Edit" - "Remove Special" - "Split Delete". Lastly, click "File" - "Export". After selecting an output option and destination file, touch "Save". All your split FLAC tracks will be mixed down and exported as one stereo file.

For more, please check this source page:
https://www.joyoshare.com/video-cutting/flac-splitter-split-flac.html