You can merge 2 mp3 files as:-
NSMutableData *part1 = [NSMutableData dataWithContentsOfFile: [[NSBundle mainBundle] pathForResource:@"file1" ofType: @"mp3"]];
NSMutableData *part2 = [NSMutableData dataWithContentsOfFile: [[NSBundle mainBundle] pathForResource:@"file2" ofType: @"mp3"]];
[part1 appendData: part2];
NSArray *paths = NSSearchPathForDirectoriesInDomains(NSDocumentDirectory, NSUserDomainMask, YES);
NSString *documentsDir = [paths objectAtIndex:0];
NSString *myMp3 = [documentsDir stringByAppendingPathComponent: @"final.mp3"];
[part1 writeToFile:myMp3 atomically:YES];
This way you can straight away append mp3 file into one. I have used it in one of my apps. It gets a bit complicated for other formats where you have to update the header of the files respectively, but relatively simpler with mp3.
UPDATE:
Well you must also take care that the bit rates of the mp3 files you are trying to concatenate are same. If they differ they will merge but would play only partially or perhaps not at all. So make sure the bit rates sync with each other.