MEDA MP3 Splitter 3.1
MEDA MP3 Splitter allows you to split MP3 files into smaller pieces MP3 of either equal or custom size 
MEDA MP3 Splitter also includes a MP3 merger tool, and can convert MP3 to WAV. MEDA MP3 Splitter have a global wave form, you can drag the block point on the wave form to set current mp3 position.