1，先用“犀利音频视屏转换专家”转成divx格式。右键点出菜单，在“编辑效果”中去掉音频（因为这个软件不支持ac3音频。
2，用multiavchd软件自带的eac3to命令，解码出视频文件的音频（音轨从2开始，1是视频）。
一般存放目录： C:\multiAVCHD\tools\eac3to\eac3to.exe
C:\Users\Ben\Desktop>eac3to la.m2ts 2: a6.ac3
M2TS, 1 video track, 2 audio tracks, 0:03:28, 24p /1.001
1: h264/AVC, 1080p24 /1.001 (16:9)
2: AC3, 5.1 channels, 640kbps, 48kHz, dialnorm: -21dB
3: AC3, 2.0 channels, 256kbps, 48kHz, dialnorm: -21dB
a02 Extracting audio track number 2…
a02 Removing AC3 dialog normalization…
a02 Creating file "a6.ac3"…
Video track 1 contains 4978 frames.
eac3to processing took 14 seconds.
Done.
C:\Users\Ben\Desktop>eac3to la.m2ts 3: a2.ac3
M2TS, 1 video track, 2 audio tracks, 0:03:28, 24p /1.001
1: h264/AVC, 1080p24 /1.001 (16:9)
2: AC3, 5.1 channels, 640kbps, 48kHz, dialnorm: -21dB
3: AC3, 2.0 channels, 256kbps, 48kHz, dialnorm: -21dB
a03 Extracting audio track number 3…
a03 Removing AC3 dialog normalization…
a03 Creating file "a2.ac3"…
Video track 1 contains 4978 frames.
eac3to processing took 7 seconds.
Done.
V:\VIDEO_TS>eac3to VTS_04_1.VOB 2: e:\video\4.ac3 -2 -16 -48000 -640
VOB, 1 video track, 1 audio track, 0:05:13
1: MPEG2, 576i50 (4:3)
2: RAW/PCM, 2.0 channels, 16 bits, 48kHz
a02 Extracting audio track number 2...
a02 Reading RAW/PCM...
a02 Swapping endian...
a02 Encoding AC3 <640kbps> with libAften...
a02 Creating file "e:\video\4.ac3"...
a02 The original audio track has a constant bit depth of 16 bits.
Video track 1 contains 7837 frames.
eac3to processing took 1 second.
Done.
2，最后用 AVI-Mux_GUI-1.17.8.3 软件合成视频与音频文件。(win7下运行，需改为xp兼容模式)
得到divx与ac3结合的avi文件。可以在松下等离子电视上直接播放。