FLAC to MP3 Converter is an easy, efficient, fast yet free FLAC to MP3 converter. It is capable of converting FLAC to MP3 easily and quickly.
FLAC files are great because they're usually of very high quality, but sometimes they're annoying because iTunes can't open a FLAC file by default. The solution is to convert the FLAC files to MP3, and then you can play and manage them in iTunes as usual.