How to convert *.m2v &*.ac3 file to mpeg2

[sk]

I wanted to convert *.m2v and *.ac3 which I demuxed from a vob file to a Mpeg2 dvd format. So that I can import it into Spruceup software. Is there any tool that will do that?
For some reason I am having problem importing *.m2v and *.ac3 file directly to spruceup software as I had post before http://forum.doom9.org/showthread.php?threadid=14346&referrerid=3420

thanks