Mac: .flac to MP3

From http://www.simplehelp.net/2006/07/15/how-to-convert-flac-files-to-mp3-using-os-x/
There are two steps in converting your .flac files to .mp3. The first is to decode the .flac’s into .wav files. After that’s done, you’ll encode the .wav files into .mp3’s.

Decoding .flac files with xACT

1. Launch xACT and select the decode tab

2. Click the add button

3. Navigate to the .flac files you want to decode, select them all, and then click Add files

4. Now you’ll need to select the output – I use and suggest .wav. Click Decode when you’re ready

5. You’ll be prompted to choose a location to save the output files. Select the same folder where the .flac files are located and then click Choose

6. Go put on a pot of coffee. The decoding process only takes a few minutes.

7. When it’s completed you’ll be back at the decode screen but there won’t be any files in the decode list. Feel free to close xACT now.

Encoding .wav files with iTunes

1. Open up iTunes and select iTunes from the top menu, and then Preferences… from the drop-down list

2. Select the Advanced tab from the top menu, and then Importing from the lower menu

3. From the Import Using: list, select MP3 Encoder

4. From the Setting: list, select your quality preference. I happen to have a lot of space on my portable MP3 player, so I opt for Higher Quality (192 kbps)

5. It also annoys me to have songs playing while they’re importing, so I disable that feature by removing the check from the box labeled Play songs while importing. This is entirely optional. Click OK to return to iTunes.

6. Now select File from the top menu, and then Add to Library… from the drop-down list

7. Navigate to the folder where you saved all of the .wav files from xACT, select that folder, and then click Choose

8. iTunes will now import all of the .wav’s into iTunes. Find all of the newly added files (usually at the bottom of your iTunes list, but it depends on how you sort your music) and select them all. Once they’re all highlighted, right-click (ctrl-click for you one-button folks) on any of the selected songs and choose Convert Selection to MP3 from the pop-up menu.

9. Remember that pot of coffee you put on while the .flac files were decoding? Now’s the time to get a cup. While iTunes is encoding your MP3s, a status indicator will appear in the left window (see image below). Depending on how “fast” your mac is (processor speed, memory etc) and how many files you’re encoding, this step can take anywhere from a few minutes to an hour.

10. Once all of the files have been encoded, iTunes will probably beep to get your attention. Before you start listening to your music, now’s a good time to get rid of the .wav files, since they’re no longer needed. You should notice that ever other track in iTunes is highlighted. These are the .wav files – get them out of iTunes by clicking the delete key on your keyboard. If iTunes asks if you want to delete the files as well as remove them from iTunes, feel free to do so (you should still have the source .flac files if you ever need an uncompressed version again)

11. That’s it! You’re done. You can now tag the files in iTunes, transfer them to your iPod etc. If you need to get at the MP3s, they will likely be located in Mac Hard Drive:Users:you:Music:iTunes:iTunes Music: