AIFF from PCM is a tool to convert files containing stereo or mono, as linear PCM encoded sound data, into AIFF format.
You can often get a file containing linear PCM sound as a result of demuxing (extracting) individual streams from a DVD disk. For many applications sound data as PCM has to be converted e.g. to AIFF to be able to use it.
AIFF from PCM can handle files containing PCM sound data as follow:
This version cannot convert compressed, multichannel, non-linear, 20 bit nor AC3 sound data.