AC-3 over S/PDIF

I'm going to develop Wav/AC3 Encoder/Decoder I need a class that allows me to access AC-3 files data. Also the class must to have function that saves Wave data to AC-3 format ## Deliverables 1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done. 2) Installation package that will install the software (in ready-to-run condition) on the platform(s) specified in this bid request. 3) Exclusive and complete copyrights to all work purchased. (No GPL, GNU, 3rd party components, etc. unless all copyright ramifications are explained AND AGREED TO by the buyer on the site per the coder's Seller Legal Agreement). ## Platform Visual Basic Windows XP