FLAC stands for Free Lossless Audio Codec and provides the listener the best in audio quality. What you'll need to start enjoying FLAC audio depends on a few things. For instance, how much storage space do you have on your computer? The equivalent of a 74-minute CD in FLAC format is equal to nearly 400MB and a live performance can range from 300MB to 1.2GB. If your hard drive is already pretty cramped, then you probably won't want to store many music files in FLAC format. If you want to convert FLAC files to MP3 , you need the FLAC frontend utility , from :- http://members.home.nl/w.speek/ AND the encoder for it at this site :-http://websound.ru/software/encoders/fastencc.zip then they can be burn just like any other MP3 with Nero ! Good Luck. (Edited for typo) _X_X_X_X_X_[small]Do It Right , and you will be a Happy Camper ![/small]