This tool is used to convert Free Lossless Audio Codec (flac) to Windows Media Audio (wma).

Free Lossless Audio Codec is an audio coding format for lossless compression of digital audio. Digital audio compressed by FLAC's algorithm can typically be reduced to 50–60% of its original size and decompressed to an identical copy of the original audio data.

Windows Media Audio is a series of audio codecs and their corresponding audio coding formats developed by Microsoft.