It is an easy-to-use tool for splitting an AC3 file into smaller ones.

AC3 Splitter is an easy-to-use tool to split large AC3 file into smaller ones. With the build-in media player, you can listen to the AC3 file, set the start time and the end time, split or cut any section of the AC3 file as needed. It also splits equal parts either by size or by time.<p>