Conversion of png files to 3ds file format

It doesn't seem to be possible to directly convert images in PNG format to 3DS format using by 3Ds Max or some other converter. What you can perhaps do, is to use the PNG graphics for textures of some models or something similar, but it is unlikely you can directly convert them as 3D models via png to 3ds conversion.

Open PNG file    Open 3DS file

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