foobar
Why on earth would you faff around doing it that way when foobar2000 will do it in one simple operation, also carrying the tags over?Then you can convert FLAC to WAV with the FLAC frontend and WAV to MP3 with the LAME frontend, easy and free.
Buy an mp3 player that is actually half decent that supports FLAC and does not destroy your music collection (itunes).
SanDisk Sansa Clip+ 8GB (supports flac, costs £40)
Buy an mp3 player that is actually half decent that supports FLAC and does not destroy your music collection (itunes).
SanDisk Sansa Clip+ 8GB (supports flac, costs £40)
FLAC on a portable player is nigh on pointless unless the person is willing to spend an absolute fortune on headphones... (I have £100 Atrio M5s and I can't tell the difference between FLAC and 320kbps MP3 on portable players).