Noisy label learning aims to train deep neural networks using a large amount of samples with noisy labels, whose main challenge comes from how to deal with the inaccurate supervision caused by wrong labels. Existing works either take the label correction or sample selection paradigm to involve more samples with accurate labels into the training process. In this paper, we propose a simple yet effective sample selection algorithm, termed as Pairwise Similarity Distribution Clustering~(PSDC), to divide the training samples into one clean set and another noisy set, which can power any of the off-the-shelf semi-supervised learning regimes to further train networks for different downstream tasks. Specifically, we take the pairwise similarity between sample pairs to represent the sample structure, and the Gaussian Mixture Model~(GMM) to model the similarity distribution between sample pairs belonging to the same noisy cluster, therefore each sample can be confidently divided into the clean set or noisy set. Even under severe label noise rate, the resulting data partition mechanism has been proved to be more robust in judging the label confidence in both theory and practice. Experimental results on various benchmark datasets, such as CIFAR-10, CIFAR-100 and Clothing1M, demonstrate significant improvements over state-of-the-art methods.