To convert MKV to AC3 you will almost always need to use a converter program designed specifically to convert audio and video files from one type to another. You should find a program that supports both the MKV and AC3 file types, as not every converter can work with every type of input and output. Once you find a program that will work, you can then open or import the MKV file you wish to convert, and either convert it to an AC3 file or save it as an AC3 file. You should be careful, however, when you convert MKV to AC3, as you may lose any video data in the original file and only retain audio in the output file.
In general, you will need a special program to convert MKV to AC3 due to the nature of these file types and this sort of file conversion. While many different programs are able to play these types of media files, most players cannot save a file as a different file type or convert from one type to another. An MKV file is a type of media container file that can contain a number of files of different types, including both audio and video. AC3 files are typically audio files, though some multimedia video files may also use AC3 encoding as an audio format.
To convert MKV to AC3 you should look for a converter program that allows you to open or import files of the MKV type and export or convert to AC3. There are a number of different programs that will let you do this, and many of these programs will let you choose from a number of different output options. You should be careful, however, to only download a program to convert MKV to AC3 from a website that is trustworthy, as malicious software can be hidden in downloadable programs.
A converter program will typically be simple to use and you can convert MKV to AC3 simply by opening the MKV file or importing it, depending on the program you use. You can then select an output type — AC3 — then just press a button that says export, convert, or save. Since AC3 can be a strictly audio format, you should be careful when you convert MKV to AC3 to be sure that any video data in the original file is not lost during conversion. The specific settings of the converter program you use will typically indicate when you are converting to an audio file, rather than a multimedia file type that uses AC3 for audio encoding.