I have read this question: How to create a file with a given size in Linux?
But I havent got answer to my question.
I want to create a file of 372.07 MB,
truncate - shrink or extend the size of a file to the specified size
The following example truncates putty.log from 298 bytes to 235 bytes.
root@ubuntu:~# ls -l putty.log
-rw-r--r-- 1 root root 298 2013-10-11 03:01 putty.log
root@ubuntu:~# truncate putty.log -s 235
root@ubuntu:~# ls -l putty.log
-rw-r--r-- 1 root root 235 2013-10-14 19:07 putty.log