Free Audio Player to Play MP3/ FLAC Files: GOM Audio Player

GOM Audio is a free audio player designed to make it simple to listen to CDs, MP3s, M4As, and other popular audio formats on your PC. GOM Audio implements many of the features and shortcuts used in GOM Media Player to further enhance the playback experience.

Free Encoder Pack includes encoders for foobar2000 audio converter

Free Encoder Pack is a simple installer distributing encoder binaries for use with the foobar2000 audio converter component. Currently includes encoders for: FLAC (bugfixed encoder with 2GB+ file support), Ogg Vorbis, Opus, Musepack and WavPack.