The free and open-source (FOSS) VLC program can be used to convert audio and video files from one format to another. VLC is a cross-platform, audio/video (A/V) program that is available for Microsoft Windows, Mac OS X, Android, and iOS systems.
VLC originated as an academic project in 1996. It was rewritten from scractch in 1998 and released under the GNU General Public License (GPL) in 2001 - see the Wikipedia article VLC media player for further details on the development history for the application.
Steps for converting a file from one format to another, e.g., a FLAC audio file to an MP3 audio format are provided here.
