If you are looking for standalone files (for home theater testing or production), you won't find them as MP3s. Instead, look for these extensions:
Instead of MP3s, you can download Atmos-enabled tracks through authorized streaming services. These files are typically delivered in a compressed codec for streaming or Dolby TrueHD for high-end physical media. Apple Music : Atmos MP3 Download
: Supports spatial audio downloads for offline playback on compatible iOS and Android devices. 2. Supported Dolby Atmos File Types If you are looking for standalone files (for