[Jesusfreaktech]

Hi. .flac is a lossless audio codec.

Here are some options you can try....
Megaupload links:
Free Audio Converter CS v.1.0.0

or

Free Mp3 Wma Converter V1.81

• Mp3 to Ogg, Mp3 to Wma, Mp3 to AAC, Mp3 to Wav ...
• WAV to Mp3, Wav to Ogg, Wav to AAC, Wav to Wma ...
• Wma to Mp3, Wma to Ogg, Wma to AAC, Wma to Wav ...
• Ogg to Mp3, Ogg to Wma, Ogg to AAC, Ogg to Wav ...
• AAC to Mp3, AAC to Wma, AAC to Ogg, AAC to Wav ...
• Ape to Mp3, Ape to Wma, Ape to Ogg, Ape to Wav ...
• Flac to Mp3, Flac to Wma, Flac to Ogg, Flac to Wav ...
• M4a to Mp3, M4a to Wma, M4a to Ogg, M4a to Wav ...
• Ac3 to Mp3, Ac3 to Wma, Ac3 to Ogg, Ac3 to Wav ...

Hope this helps!