I'l not sure what you are looking at splitting, but if it's the hydrocortisone, your thinbnails works well. Just place your thumbnails on the center line and aply some pressure. We've been splitting this way (10 mg) for almost 2 years, and can accurately split it into quaters. As far as crushing it, if you want to get it into water, just break it into pieces that can be put into the syringe and then suck up water. Wait a few minutes and shake and it will fall into small pieces. If you want to crush it, put it in one spoon and use the back of another. Both your fingers and spoons are available almost everywhere. One word of encouragement: Our daughter (3 yrs) quickly got used to the pills. Since she was one we've been able to just give them both (hydro and florinef) to her and she chews them up and swallows.. You can get used to about anything I guess!