Usually you encode single MP3 files for each track on a CD. But there are cases when it’s sensible to encode the whole CD as one MP3 file. This is usually done, when you have a continuos live album where you want to avoid gaps between the tracks und preserve the original timecodes of the CD. In these cases you create a single MP3 file and a CUE file which contains the timecodes and track names for the single tracks in the MP3.

When you later like to split thes MP3/CUE files into individial MP3 files you need a specialized tool. Lately I used Medieval CUE Splitter to achieve this. It is a small freeware application which splits the MP3 and even fill the ID3-Tags from the information in the CUE files.