AVS Special Member
Join Date: Mar 2003
Location: Calgary, Alberta, Canada
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It is a splitter - it can parse MKV files, separating out the video, audio, and subtitles from them and pass them along to the appropriate video and audio decoders.
You need it if you want to play .MKV files. It can load filters automatically if needed - such as FFDShow for decoding DIVX or h.264 files.
Think of a splitter as a file parser.