AC3 Splitter
It is an easy-to-use tool for splitting an AC3 file into smaller ones. You can pre-listen the AC3 file, set start time and end time, split or cut any section of the AC3 file. It also splits equal par
Platforms: Windows 95/98/ME/NT/2000/XP/2003 Size: 424 K Cost: $19
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Trial version
Publisher: DigitByte Studio 
Descriptions
AC3 Splitter:
AC3 Splitter is an easy-to-use tool to split large AC3 file into smaller ones. With the build-in AC3 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.
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