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http://evanz.org/quixotic/846/converting-flac-to-mp3aac-or-how-to-use-all-that-free-live-music-floating-about-on-the-web

...but generally what you’re looking for is free software that converts FLAC to .aiff, which is the most common conversion type. If you find one that converts to .mp3, you’re ahead of the game. Just be sure the mp3 quality is ok, because that’s a big loss to go directly from FLAC to MP3.

And a search of download.com turns up some stuff.

Try this one: http://www.download.com/Top-CD-Ripper-and-Converter/3000-2140_4-10405994.html?tag=lst-0-10

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