mp3 direct-cut is good....

hjsplit is good if u just wanna separate it into for ex. 3 files @ exactly 10mb

both programs has instructions on how to cut

use mp3DirectCut - The MPEG cut tool

FREEWARE!
No nags, no ads, no spyware!
Very smart size!
Handy ZIP archives, no installer!
No VB/VC runtime libs required!
No usage of the Registry - settings stored in local dirs!

You can also cut files with the cue file (splitting mixed albums back to tracks)

really easy to use and small proggie.

Thanks guys you've been very helpful