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Free M2TS to Iriver U20 Converter is one of the best free conversion programs for converting your M2TS file to Iriver U20 format. It is very easy to use, and you can finish your conversion with just a few clicks. The output quality is super good and conversion speed is really fast. Moreover, it is a totally free application, and contains no virus or spyware, so just download it. It will worth your while.