This guide will tell you how to convert FLAC to high quality AAC so that they can be played on iOS device

1. www.imelfin.com

2. FLAC is a popular lossless audio format. It
has no quality losing and very high bitrate.
But it’s a pity that the iPod and iPhone can’t
play FLAC files. This guide will tell you how
to convert FLAC to high quality AAC so that
they can be played on iOS device.

3. Forbar2000 is an excellent audio converter. It’s famous
for its low quality losing converting. You can convert
almost every audio format into any format you want.
Click the link below to download Foobar2000 in install
it on your computer.
Download link:
http://www.foobar2000.org/

4. Open Foobar2000. Choose “File” – “Add files” to add
FLAC files. Right click the FLAC file and choose
“Convert” – “Quick Convert”.

5. Double click “AAC(nero)”
then drag the cursor to
adjust the audio quality
as 255kbps. The higher
kbps you set, the higher
quality the audio file
has.

6. Click “OK” to save
settings. Click “Convert”
and set a output
directory. Then the
converting will start.

7. Generally we use the iTunes to sync files. But iTunes is
not very convenient if you just want to transfer files.
So here I recommend you sue the imElfin iTransfer. It’s
a light program and easy to use. Click here to
download it.
Source: http://www.imelfin.com/how-to-convert-flac-to-aac-foriphone-5s.html