This tool is used to convert MPEG-1 Audio Layer 3 (mp3) to Free Lossless Audio Codec (flac).

MP3 is a coding format for digital audio. Originally defined as the third audio format of the MPEG-1 standard, it was retained and further extended—defining additional bit-rates and support for more audio channels.

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.