Besides its simple design and ease of use, the application sports a large number of output files, including MP3, WMA, AAC, M4A, OGG, AIFF, WAV, AC3, MP2, AU and AMR, which should sum up every major format out there. Getting started with the application is a piece of cake. When installed and launched, you can add a batch of files via selecting a whole directory, or using drag and drop gestures to add any files you want individually or in groups.
The application then displays the metadata information for the tracks such as name, duration, sampling rate, bitrate, channels, size etc. Next, you need to select the output format as well as its quality using the drop down menus. The application carries a set of predefined profile parameters for setting audio quality starting from lowest to highest. That said, you may also specify a custom profile of your choice by clicking the Edit button and then adjusting audio stream and metadata information in the resultant pop up window. Once ready, select the destination directory and click Convert to begin the conversion process.
Another interesting feature of the application is its built-in audio playback capability that lets you play the selected FLAC files without using a third party player. The playback section contains all the basic playback controls for next, preview, play, stop and volume, accompanied by a seek bar. There’s no playlist, equalizer or media library feature though, but then again, the app is basically a converter and isn’t intended to be used primarily as a player.
Although it’s not jam-packed with an umpteen number of features, Free Converter FLAC To MP3 works great for quickly converting FLAC files to other popular audio formats. It works on Windows XP, Windows Vista, Windows 7 and Windows 8.
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Source: http://www.addictivetips.com/windows-tips/free-convert-flac-to-mp3/