flac conversion

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Hello --

I have a flac file encode  92/24bit -- what tools are available to  convert
these files
to wave  44.1/16 bit so then I can convert to mp3?  Thanks

-- 
Frank Esposito

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<div dir=3D"ltr">Hello --=C2=A0<div><br></div><div>I have a flac file encod=
e =C2=A092/24bit -- what tools are available to =C2=A0convert these files=
=C2=A0</div><div>to wave =C2=A044.1/16 bit so then I can convert to mp3?=C2=
=A0 Thanks =C2=A0<br clear=3D"all"><div><br></div>-- <br><div class=3D"gmai=
l_signature" data-smartmail=3D"gmail_signature"><div dir=3D"ltr">Frank Espo=
sito=C2=A0</div></div>
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