Assume myfile is a 160KB file:
split -b 40k myfile segment
This will output four 40KB files: segmentaa, segmentab, segmentac, and segmentad
Assume myfile is 3000 lines long:
split -l 500 myfile segment
This will output six 500-line files: segmentaa, segmentab, segmentac, segmentad, segmentae, and segmentaf
You can combine them with cat command
You may also wish to investigate the csplit command