DTS - Ac3

mkv je container format, se pravi omogoca, da je v enem fajlu zbranih vec stvari, tako da mors tudi zvok spravit not, mkv lahko vsebuje video, audio, podnapise (in vec teh razlicnih tudi)

Moritz Bunku's mkvmerger is a command line based matroska muxer that can be run on Windows, Linux and OS X. It also does accept AVI and OGM on its input, as well as AC3, AAC, Vorbis, DTS, MP3, MP2 and PCM audio.
In VirtuldubMod ( starting from 1.5.1.1a ) all you have to do is to open your AVI or OGM file, set 'video' to 'direct stream copy', goto 'file' 'save as ...' and select '.mkv' from the file type dropdown list and rename it. Of course, this doesnt make much sense if you dont have any plans to add something to the file that AVI or OGM cannot support, like adding another audio track in an unsupported audio compression format.

From VirtualdubMod you can also directly encode into .mkv files from any source that it can open, and using every available VfW and ACM codecs, even in 2 pass mode.