Cool MP3 Splitter - $8.46
http://www.deprice.com/coolmp3splitter.htm
COOL MP3 Splitter allows you to split up an MP3 file into smaller MP3 files and easy to use!
There are three methods which you can employ to split your tracks - split by section, split by time and split by size. Whichever you choose to use, you should find it very useful for creating audio CDs from your collection, and you can break up live songs from a recording of a concert you may have into individual tracks. What's more, the Multi-Thread split technology that the splitter employs ensures that you can achieve the highest possible performance.
Cool MP3 Splitter is designed to break MP3s into equal pieces. With step-by-step instructions on how to split files, you'll be done in no time.
About the Author
David D. Deprice Shows You A Dirty Trick To Get 10-30% Off Audio And MP3 Software
at http://www.deprice.com/audio.htm