The Free Lossless Audio Codec, or FLAC, is a free high-quality compression standard with a quality equivalent to that of CD audio. Most audio programs do not support FLAC audio; to play it, convert it to a format like AAC using VLC Media Player, a free audio and video player and converter available from VideoLAN. AAC files are more compressed than FLACs, meaning they take up less space on your hard drive, but do not contain as much information. Converting FLAC to AAC may result in lower audio quality.
Download the latest version of VLC Media Player from VideoLAN.org and follow the on-screen download and installation prompts. Choose a directory on your computer for VLC Media Player, accept the licensing terms and open VLC.
Click the "Media" tab at the top-left of VLC's main screen and select "Convert/Save" to enter the "Open Media" window.
Click the "File" tab and click "Add" on the right-hand side of the screen. Browse your computer using the pop-up search window, locate the FLAC file and click "Open."
Click the "Convert/Save" button at the bottom of the screen to enter the "Convert" window. Click the "Profile" drop-down menu and select "Audio - AAC (MP4)."
Click the "Browse" button and choose a save location on your computer. Name the AAC file, including the ".mp4" file extension. Click "OK" to return to the "Convert" screen. Click "Start" to convert the FLAC to AAC.
AAC is a proprietary Apple codec based on MP4 audio compression standards. AAC files can have either ".mp4" or ".m4a" file extensions.
Failing to include the ".mp4" file extension will cause VLC to interpret the output format incorrectly.