Convertor for AC3 files into WAV, MP3, WMA, Ogg Vorbis. AC3 file can contains up to 6 audio channels. AC3 Decoder combines all this information into two encoded channels that deliver to each of your ears, via conventional stereo headphones, its own unique sum of direct and reflected sound from each virtual speaker. As a result, the listening sensation is much more natural, with sounds appearing "out-of-head".