From DigitByte Studio
MP3 Splitter is an easy-to-use tool for splitting large MP3 file into smaller MP3 formats. With the build-in MP3 player, you can pre-listen the MP3 file, set start time and end time, split or cut any section of the MP3 file you want. MP3 Splitter also splits equal parts either by size or by time. You can download the trial version of MP3 Splitter freely.