Well, it's time to crown the best of the best FLAC to MP3 converters for Mac as well as Windows. Why? Even though FLAC (Free Lossless Audio Codec) offers CD-or-better-quality music and becomes more popular, it's still not so common to play on the default music player installed on the smartphone (Updated: iPhone or iPad with iOS 11 or above can play FLAC files natively.) On the other hand, if you're not an audiophile and do not care about the sound quality, 320kbps MP3 is a good option for its incredible convenience and smaller file size. Given that you have a couple of live versions of FLAC songs, it appears you might want to convert them to MP3 for importing and playing the music in iTunes (Apple Music in Catalina) or iPods. The Best 9 FLAC to MP3 Converters for Mac & Windows: Convert FLAC to MP3 for Free