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Assuming you mean Dolby Digital, I'd first convert to .wav (to make sure no dynamic range control is applied), my preferred method for that is via ffmpeg with the -drc_scale 0.00000 command before the -i command. I'd also make sure to convert to 24 bit, since even tho DD is lossy, it might still have parts that justify more than 16 bits in terms of noise floor etc.
Then get foobar2000 with the Dolby Headphone plugin. You'll also need to find a fitting Dolby Headphone dll, but with a bit of googling that is doable.
Then Convert using foobar2000 and voilla.
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testnig teh spleling
Edit: works as expected here.