AC3Filter is a high quality free audio decoder and processor filter. Whenever I feel like converting my audio songs I’ll mostly use AC3 filter as it works better and fast. It also allows media players to playback movies with AC3 and DTS audio tracks. With AC3Filter it is possible to upmix any audio source to 6 channels. It can encode any audio source to AC3 on-the-fly and send it over SPDIF to the receiver. You can also do many things like Playback WAV files with AC3/DTS content, ripped from multi-channel AudioCD without any conversion of these files, Playback raw .AC3 and DTS files (with help of AC3File filter) and many more. It also supports USB sound cards.