MEDA MP3 Splitter allows you to split MP3 files into smaller pieces of either equal, or custom size. It comes with an an easy-to-use interface, that provides a wave form display to visually set your cut points. Additional features include drag and drop of cut points, ID3 tag editing for each cut and saving/loading cut points to or from a file. MEDA MP3 Splitter also includes a MP3 merger tool, and can convert MP3 to WAV.
Free download