FLAC is a lossless audio format that produces CD quality audio. However it is not supported by many popular hardware devices such as iPod. In order to listen them on these devices, you have to convert FLAC files to MP3.

To convert FLAC files to MP3, follow these steps:

1. Download the free FLAC command line tool.
   
2. Download the free Lame command line tool.
3. Copy flac.exe, lame.exe and all the .flac files you want to convert to one folder, e.g. c:\mymusic .
   
4. Open a DOS command window. (From Start > Run, type cmd and press Enter.)
   
5. Type in the following command lines in the DOS windows:
   
   cd c:\mymusic
   flac -d *.flac
   lame *.wav
   
   
6. Open the c:\mymusic folder, you will see the converted mp3 files there.