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FLAC is an audio coding format for lossless compression of digital audio, and is also the name of the free software project producing the FLAC tools, the reference software package that includes a codec implementation.

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Sound quality is exactly the same, both formats are non-destructive. ... FLAC format has compression built-in, so FLAC files are usually half the size theWAV files with the same content, but this compression does not affect the quality of the sound.

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20 July 2001; 17 years ago

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Development was started in 2000 by Josh Coalson.[4] The bit-stream format was frozen when FLAC entered beta stage with the release of version 0.5 of the reference implementation on 15 January 2001. Version 1.0 was released on 20 July 2001.[4]

On 29 January 2003, the Xiph.Org Foundation and the FLAC project announced the incorporation of FLAC under the Xiph.org banner. Xiph.org is behind other free compression formats such as Vorbis, Theora, Speex and Opus.[4][5][6]

Version 1.3.0 was released on 26 May 2013, at which point development was moved to the Xiph.org git repository

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HASAN ABDULLAH SHEIKH 9/7

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: Xiph.Org Foundation, Josh Coalson, Erik de Castro Lopo

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It happens because it is a lossy format, it is not “complete” from the very beginning. Consequently, more data will be lost with every following conversion. However, this is not the case with FLAC files. When converted to WMA lossless or even to lossyMP3, no quality is lost and it can be done numerous times if needed.