FLAC file
Free Lossless Audio Codec File
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The .flac file format is an open-source audio format. Unlike many audio formats (E.g MP3) the .flac format uses 'lossless' audio compression, meaning audio does not lose quality when compressed.
The .flac format is similar to a .zip archive in that the original data does not change. Instead, a complex algorithm is used to compress the data and is uncompressed before each use (when you play the audio).
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Related links
http://www.pcadvisor.co.uk/downloads/index.cfm?categoryID=1479&itemID=23938
With it you can convert to and from Flac. During installation you can also select to have it plug into Nero and then when you have a load of Flack files you can select them in Nero Burning ROM and Nero will convert them automatically before it burns an audio CD for you. If you do that check out the properties of each track before burning if you are also including CD Text as Nero often falls down on filling in these fields correctly from Flack files.