If you've downloaded a concert and now you need a software to convert the FLAC files to MP3 WMA to play on your iTunes iPod iPhone PSP Windows Media Player Zune Creative Zen or other MP3 player, this simple Flac to MP3 tutorial may give you some help.
Here is the detailed information:
Free Lossless Audio Codec (FLAC) is a file format for lossless audio data compression. That is, FLAC compresses audio, but not in the same way as MP3s because none of the original audio is removed, whereas mp3 is downgraded a lot.
However, FLAC files are larger than mp3.For example, 3 minutes of audio could take up around 18 Mb. So, MP3 is preferred for its space saving benefits. Another advantage of MP3 is that it is supported by most digital devices – mp3 player, mobile phone, and DVD players.
With VLC player, you can enjoy your FLAC files easily. VLC player is a free, open-source media player for Windows, Linux and Mac OS X, that can play files of almost every format. The advantage of VLC player is that you do not have to install any additional codec (that many other players require) - this is because most codecs are bundled with VLC player.
VLC Media Player
Download Link: http://uberdownloads.com/software/video-player/VLC.html
1. Convert FLAC to MP3 with WinAMP for free
Before conversion, make sure you have WinAMP installed on your computer with the FLAC library support plugin. Please check that you have iTunes installed; otherwise any other media player would work.
There are two steps in converting your .flac files to .mp3. The first is to decode the .flac's into .wav files. After that's done, you'll encode the .wav files into .mp3's.Here is the detailed information below:
First, open Winamp, select Options ->Preferences, find the output section and select it. Then select Nullsoft Disk Writer, click Configure. After that, go to the directory and decide where to save the file (Make sure that it has a .wav extension). Save the files you have created to the folder that you have selected.
From here, go to the folder you have saved the music in. Select all the files in the folder. Once done, select the open option. Press play and WinAMP will go through and decode all the FLAC files and turn them into wav files. Switch WinAMP back to output so that it will play the files instead of decoding them again.
Now you can go to iTunes and import these wav files from WinAMP. Once imported, iTunes will convert them to iTunes files. Note: Remember to create a folder in iTunes to save the files to when importing them.
2. Convert FLAC to MP3 with 3rd party software
If you are looking for a efficient & easy software to convert FLAC files to MP3 WMA, some 3rd party software is quite a good choice, such as Video Converter Ultimate. The conversion process is much simple, here is the interface of this program.

Simple steps to convert FLAC files to MP3:
Note: With Video Converter, you can set audio bit rate (from 32 Kbps to 256 Kbps) and sample rate to control output audio quality to be able to loose minimum of quality and get the best audio quality.