Mp3Wrap is a free independent alternative to AlbumWrap. It's a command-line utility that wraps quickly two or more mp3 files in one single large playable mp3, without losing filenames and ID3 informations (
and without need of decoding/encoding) It's useful to make large files easy to download on internet and then easy to split again in few seconds. You can split original files using mp3splt: http://mp3splt.sourceforge.net
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source:http://linuxpoison.blogspot.com/2010/12/135781677517260.html