M2TS: This innovative file format is available with the video/audio files created by Sony Camcorder models. This is most likely a Sony high definition video file type and recorded using Sony, Panasonic, Canon and other brands of camcorders. In case you have Picture Motion Browser, an application video player from Sony, you may play these video files.
MKV: MKV files are generally Matroska files that contain audio movies or video only MKV acts like an envelope where users may store as many as audio, video and subtitles screams with subtitles.
As m2ts taken from a Blu-ray or AVCHD disk is going to be a bit bigger than an mkv with the same contents, because the m2ts contains extra file structure information that you don't need. In order to save your space and remove your unnecessary subtitle and audio track, converting M2TS to MKV will be your best choice.
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Step 1: Add Source M2TS Files
After installation, first we are going to load M2TS files into the program. You may get M2TS files from HD video camera or camcorder. This converter supports batch conversion, and you can import several files at one time.
Step
2: Set Output Format
Click “Profile”, there are various output video formats, select “MKV (Matroska) Video (*.mkv)” for your device.
In order to set advanced audio and video parameter, please click “Settings”. Here you can set video size, frame rate, aspect ratio, audio channel etc.
Step 3: Edit your M2TS Files (Optional)
This application can help you crop and trim video, set brightness, contrast, saturation as well as add watermark before the conversion.
Step 4: Start to Convert M2TS to MKV
Press 
button to begin the conversion to M2TS to MKV automatically.
