You can also split the files by Pause Detection. This will create a new track each time there is a silence of a specified number of seconds:
1. Open the file to be split
2. Press Alt P for Special
3. Press P for Pause Detection
4. There are a lot of settings you can play with by tabbing through the dialog box
5. Tab to Start and press it
6. It will then mark all the places where there are silences
7. Tab to Close and press it
8. Press Control T to split the file into the detected tracks
9. There are various options you can set in this dialog box. I tend to set it to create tracks beginning with 01
10. Press <Enter> to create the tracks. It should create them in the same folder as the original file
You can also split the file manually:
1. Open the File
2. Press B N Del (the Delete Key) to create the first Q point
3. Move through the file using Up and Down Arrow and PageUp and PageDown until you find where you want to split the file
4. Press B N Del to make another Q point. Do this until you have set all your points
5. Press <Control T> to split the file as in 8 above.
You can split by time, but I have not found that very easy.
I hope this helps, but come back if you have any problems.