Files in the .flac format, or Free Lossless Audio Codec, can be easily converted to the MP3 format using any one of the free utilities downloadable from the web, or using an all-inclusive audio converter utility like Audio Converter.

Audio Converter is a CD Ripper and a file format converter that can convert mp3 to wma, wma to mp3, mp3 to wav, wav to mp3, wav to wma, ogg to mp3, flac to mp3, mpc to mp3, ape to mp3 and wma to mp3.

It runs for about $25, and may make sense if you do a lot of format conversions or want all your files in one format for simplicity.

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