MKA is an audio container format. It supports some types of audio compression algorithms. The .mka file extension belongs to the Matroska format (Matröška, Matryoshka). Thus, it serves to specifically designate the file type "Matroska Audio File" (Matroska Audio File). Matroska is an open cross-platform standard. It is a modern extensible multimedia container format. It is error resistant. It is suitable for streaming HTTP / RTP. Supports multiple subtitle tracks, audio, video. The Matroska standard is supported in the native mode by many software players and hardware devices, including, for example, receivers, televisions, smartphones, etc. A .mka file is a regular Matroska container that has one or more audio tracks. They are encoded by any of the supported codecs. In most cases, AAC and AC3 (Dolby Digital) codecs are used. Playing a .mka file needs the support of the standard Matroska container format. But not only. There must also be a specific audio codec with which the tracks are encoded. Often, MKA files are used as external audio tracks for movies in other languages. Or with other content, or with sound quality. Say multi-channel sound, director’s comments. .Mka audio files are used as containers for high-quality multi-channel music.
AC3 is a sound file format. Its name is the abbreviation for Audio Codec 3. The format was developed by Dolby Laboratories, Inc as a modern and efficient sound compression technology. AC3 files feature Dolby Digital multi-channel surround sound. In this regard, they are widely distributed as a format for DVDs, movie theaters and game consoles. However, you can evaluate all the advantages of such files only if you have the appropriate acoustics for surround sound. An audio file of the specified format can include up to six sound channels, which creates a presence effect for the listener.