Another dotTech article  told you about how to merge MP3 files. You can also do the opposite and split MP3s up into smaller files. MP3Splitter is a freeware package that you can add to Windows to split MP3 audio files.
Open this page and click the Mp3Splitter 1.0.0 BIN.zip to save the Zip to Windows. It’s a portable tool that works on most versions of Windows including XP, Vista, 7 and 8. Then right-click the Zip and select Extract All from the context menu. Choose a suitable path for an extracted folder, and then press the Extract button. Open the extracted folder, and click Mp3SplitterGui.exe to open the window below.
Now press the Start splitting option at the top left of the window. That will split the MP3 into smaller segments as below. It will save it in the c:\tmp\mp3_split folder, but you enter an alternative path in the output directory text box.
So this software will come in handy for splitting larger MP3 files. For example, with MP3Splitter you can cut audio books, podcasts and multiple song MP3s down to size. In addition, the program also has options that re-encode MP3 files.