I and many others have found that when converting to and converting from FLAC format from/to WAV format there is a sound quality degradation even though file size remains the same and accurate rip comparisons in EAC show no differences. Performing these conversions on two different PC computers of differing OS (Windows 7 64 bit vs Vista 32 bit), differing RAM (4 vs 8 GB), and differing CPU's (2.66 GHz quad-core vs 3 GHz duo-core) indicated that the effect was present in both systems but smaller in the better computer, thus indicating processing power was one source of the problem. We also found that differing software programs also contributed to the problem. Finally, by repeating WAV to FLAC to WAV conversions 5 to 10 times, it appeared that the files themselves were somehow cumulatively degraded in sound quality. We have been told that these results are impossible since FLAC compression is lossless. We have no reason to doubt that this is true yet we have repeated our listening tests several times with different listeners and with strictly single-blind procedures and find our results to be reproducible. We suspect that jitter is the explanation but question how this can be propagated through several WAV to FLAC to WAV conversions. Can any Guru out there explain our findings, please!?