It doesn't seem possible to convert images in PNG format to 3DS format using by 3D Studio Max. At best, you could se the images as textures for some models, but not convert them to a 3D model.
This conversion entry was verified by us and conversion was flagged as wrong or not possible.
Usually this happens when the conversion would try to convert different types of data between each other, such as audio to image, or it is not possible because incompatibility between programs, caused by closed file formats, very limited support etc.
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