What about "MP3Trim"?
http://www.logiccell.com/~mp3trim/
I encode to MP3 using LAME - through EAC. I don't burn the MP3's, but do transfer them to my 40Gb iRiver. I have also used WavTrim in the past, which removes the gaps from shows mistakenly burned TAO - but I haven't used MP3Trim yet.
I also have an issue with gaps, and wonder if anyone has used a programme like MP3Trim successfully? I'm prepared to pay the £22-odd for this, as most of the discs I decode are DAO-burned live shows.
Any endorsements for MP3Trim out there??