This is a very popular piece of software for converting the audio inside Matroska (.mkv) files. It allows you to do things such as transcoding the audio from DTS to AC3, AAC to AC3, AAC to FLAC and more. There are other ways to achieve this, but this is the easiest way to do it.
One common use-case is to playback mkv files on a device that does not support DTS decoding, with this software you can convert to audio, inside a mkv file, to AC3 which should work on most devices.
Notice: when running this it will ask if it should download additional required tools, you should accept that and let it download. (the tools that it will download includes tools to do mkv file track extraction and merging as well as the actual audio conversion tools).
File size: 4,983,296 bytes, version: 1.87.4
PopCorn MKV AudioConverter was added to MovieCodec.com by Bjarne (08-30-2012).