Ever MP2 MPC to AC3 Convert - Version 1.3.65 Ever MP2 MPC to AC3 Convert - Powerful audio encoder & codec which can convert between MP3 WAV WMA MP4 M4A OGG etc. popular audio formats and extract audio from popular video file formats, such as AVI MPG ASF WMV. ImTOO Audio Encoder provides users an easy way to convert audio files within a few clicks.