FLAC = Free Lossless Audio Codec
Site: http://flac.sourceforge.net/index.html
Max focused on CD conversion to file. XLD was very similar to MAX application focus.
xACT is a useful FLAC utility, but has some GUI issues with font rendering, placement of functions for FLAC, and limited FLAC options. Does not create user defaults (which means user setting are gone after each session).
There appears to be no clear winner in freeware utilities for MAC. It is noteworthy that MAC Audacity natively imports and exports FLAC.
The easiest approach is to download the Windows link (FLAC for Windows with installer) and install. The GUI frontend decodes and encodes on Windows 7. It is noteworthy that Windows Audacity natively imports and exports FLAC (note: even Adobe Audition CS5.5, a commercial audio software, cannot match that feature).
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