How to create a file with ANY given size in Linux?

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,

I tried the following commands in Ubuntu 10.08:

dd if=/dev/zero of=output.dat  bs=390143672  count=1
dd: memory exhausted

390143672=372.07*1024*1024

Is there any other methods?

Thanks a lot!

Edit: How to view a file's size on Linux command line with decimal. I mean, the command line ls -hl just says: '373M' but the file is actually "372.07M".