It is impossible to convert FLAC to AAC without specialized software that supports both formats. You will need Cute Audio Converter that is capable of doing single- and multi-conversion between FLAC and AAC formats within a few seconds.
The interface of this program was specially developed for both professional and non-professional users, to make compression features available for all comers. That is why Cute Audio Converter gained huge popularity among music users.
A good tool for converting FLAC to smaller AAC files to put on mobile phones is Cute Audio Converter.
Now you can convert any song to another size, convert chanels (stereo to mono), change bitrate or frequancy most easily. It is the fastest and most affordable solution currently available on the market.
Cute Audio Converter
Add FLAC files
All formats of MP3, WAV, OGG, or WMA files that could not be supported by other converters Cute Audio Converter is sure to recognize and support. The program supports ID3 Tags and converts MP3 to AAC on the fly, without creating intermediary files.
High converting speed will not allow the process bore you. With Cute Audio Converter you can easily convert MP3 to AAC in batches. Besides all this Cute Audio Converter has a built-in player to play all audio files for you.
What is FLAC?
Free Lossless Audio Codec (FLAC) is a file format for lossless audio data compression. Being lossless, FLAC does not remove information from the audio stream, as lossy compression formats such as MP3, AAC, and Vorbis do. FLAC's primary author is Josh Coalson. FLAC reduces bandwidth and storage requirements without sacrificing the integrity of the audio source. A digital audio recording (such as a CD track) encoded to FLAC can be decompressed into an identical copy of the audio data. Audio sources encoded to FLAC are typically reduced in size 40 to 50 percent (46% according to their own comparison). FLAC is suitable for everyday audio playback and archival, with support for tagging, cover art and fast seeking. FLAC's free and open source royalty-free nature makes it well-supported by many software applications, but FLAC playback support in portable audio devices and dedicated audio systems is limited at this time.
What is AAC?
Advanced Audio Coding (AAC) is a standardized, lossy compression and encoding scheme for digital audio. Designed to be the successor of the MP3 format, AAC generally achieves better sound quality than MP3 at many bit rates.
AAC has been standardized by ISO and IEC, as part of the MPEG-2 & MPEG-4 specifications. The MPEG-2 standard contains several audio coding methods, including the MP3 coding scheme. AAC is able to include 48 full-bandwidth (up to 96 kHz) audio channels in one stream plus 15 low frequency enhancement (LFE, limited to 120 Hz) channels and up to 15 data streams. AAC is able to achieve indistinguishable audio quality at data rates of 320 kbit/s (64kbit/s/channel) for five channels. The quality is close to CD also at 96 kbit/s (48kbit/s/channel) for stereo.
AAC's best known use is as the default audio format of Apple's iPhone, iPod, iTunes, and the format used for all iTunes Store audio (with extensions for proprietary digital rights management).
AAC is also the standard audio format for Sony's PlayStation 3 and is supported by Sony's Playstation Portable, latest generation of Sony Walkman, Sony Ericsson Walkman Phone, Nintendo's Wii (with the Photo Channel 1.1 update installed for Wii consoles purchased before late 2007) and the MPEG-4 video standard. HE-AAC is part of digital radio standards like DAB+ and Digital Radio Mondiale.
ACC audio format is a successor of MP3 that provides with flexible conversion settings and high-quality compression. It is the official format for iPhone, iPod and iTunes, but also is supported by various players and devices. Converting FLAC into AAC you can gain more efficient file compression while saving good sounding quality.
Cute Audio Converter : convert
many audio formats MP3, WAV, WMA, OGG, AC,APE,FLAC,MP2,MP4, M4A,
Ra(Real audio),and WavePack from one to another.