(TV) How to insert a 'break' into a long tv song

["Leo Casey" <LeoCasey@comcast.net>]

Everyone is probably working hard or preparing for the Holidays, so expect
there might not be much of a response to my technical Q. 

Despite several hours using Audacity, I can not figure out exactly how to
insert a "break" into a long song (wav file).  Is this easy to doin a few
steps?

To be more specific:  Say there was a hypothetical recording of a Verlaine
show, and one of the tracks was 11:30 long, but I wanted to break the wav
file of this song into say 3 pieces by creating a "break" at the 4:53 mark,
and the 8:20 mark.  (i.e., I want to break up the long contiguous track into
3 smaller wav files, so that I would be able to just "burn" the 4:53 piece
on to a cd-r.)
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