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You can select one of the following method. Converting AC3 to 6 Mono WAV files (or stereo) method is the preferred method as other methods might cause Audio Sync errors.
Start Windows Media Encoder
New Session > Convert a file Browse for the AC3 file as the source file (select *.* files)
Browse for the output file (Lossless_Audio.wma)
How do you want to distribute your content? File archive
Deselect : Begin converting when I click Finish Go to Properties
Go to Compression tab
Press Edit Go to the Quality Based tab and choose VBR Quality 100, 48 kHz, 5.1 Channel 24-bit VBR.
In the Details field, it should so something similar Audio encoding mode: Quality VBR
Audio codec: Windows Media Audio 9.1 Lossless
Audio format: VBR Quality 100, 48 kHz, 5.1 channel 24 bit VBRThis process will create a lossless file with a file size around 3 to 4 GiB.
You can alsotry Audio encoding mode: Quality VBR
Audio codec: Windows Media Audio 9.1 Professional
Audio format: VBR Quality 98, 48 kHz, 5.1 channel 24 bit VBR