mac codec thats EQUAL to Windows AC 3 Filter

HELP !!!!!!! From a NEW i Mac User
Im a NEW i Mac user
I have a i Mac 3.06 GHZ intel-Panther OSX Desktop
I want to know if there is a CODEC which can
help boost and Improve the STEREO sound-(audio)
on my i Mac computer. like (AC 3 Filter)for MS Windows computers.
Another example of enhancement-audio-software
Toshiba has Virual sound on the Qosmio
E Mule has A Mule for i Mac BUT it wont work ?
Also — I tried to use A Mule for Torrents -for-mac-for torrent-downloads but it wont work -WHY ??? It wont connect (STRANGE) Any advice ?
Any help is appreciated Please Reply !!!
Thanks
Regards
Jaya Madhava Das — at jayamadhava@hotmail.com