AC-3 ACM Decompressor Dolby Digital AC-3 decoding for Windows ACM.
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AC-3 ACM Decompressor Description

Dolby Digital AC-3 decoding for Windows ACM. Install this and you can convert/decompress AC3 audio directly to WAV / MP3 using VirtualDub. This also works with AviSynth, TMPGEnc, allowing you to use AC3 encoded AVI files, not normally recognised.

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