How to convert FLAC to WAV ?

have you done direct listening comparisons between the two formats and found WAV to be fundamentally better?

With USB and Firewire interfaces, Yes.
Steve N.
Empirical Audio

"there was no reason to go with WAV and in fact there were reasons not to. Curious why you would do this?"

Sound Quality. If your system cannot resolve the difference between FLAC or ALAC and .wav, this is not so unusual. There are very few highly resolving systems out there. If you are using a typical inexpensive active preamp, this alone will make it almost impossible to hear the difference.

If your goal is a truly transparent and highly resolving system, I can help you get there. Its not cheap, but not a fortune either. Here is one example:

http://www.audiocircle.com/index.php?topic=112012.msg1175451#msg1175451

Steve N.
Empirical Audio

"Any logic to why a particular interface would make a WAV sound better?"

Yes. Networked interfaces dont typically use much if any of the audio stack in the computer OS. USB and Firewire interfaces do.

This difference probably accounts for the difference in SQ using networked versus USB with FLAC and other compressed formats.

Steve N.
Empirical Audio

"Now maybe there are differences with USB? I have found USB to be vastly inferior to SPDIF or XLR or even Toslinnk for that matter."

You have not tried the right USB interface yet. It crushes all other interfaces if designed right.

This is like listening to one phono cartridge/turntable and concluding that CDs are better...

Steve N.
Empirical Audio

"connected to the SBT via a wireless network. Is this a USB interface ?"

No, this is a network interface.

"The SBT is connected to the DAC with a digital cable, nothing special, just one leg of a composite video cable with RCA connectors. Would this set-up benefit from WAV vs FLAC ? "

Yes, depending on the quality of your system. If you are using a typical inexpensive preamp, the noise, distortion and compression may mask any benefits.

"Are FLAC files converted to WAV files "as good as" WAV files ripped directly from CD ?"

Yes.

Steve N.
Empirical Audio

"I am intrigued by the USB topic. Steve, are you saying that USB will beat my current setup I described above? I would love to put it to the test, thoughts?"

Very likely. Having the master clock in the DAC is of course the best scenerio, with one caveat: The clock in the DAC MUST have very low jitter, be powered from an ultra-low noise regulator with good input rejection as well as good design of the clocking circuitry. This is a tall order for most DAC designers.

Therefore, I believe an external Off-Ramp 5 with S/PDIF Hynes upgrade would be better. Its something you can try for the price of shipping. Money-back guarantee.

Using USB effectively however depends on having the right playback sofware and ripper as well as the optimum platform:

http://www.empiricalaudio.com/computer-audio/

http://www.empiricalaudio.com/computer-audio/recommended-systems

Steve N.
Empirical Audio