If you are going to be resampling the files in software, use any application with the iZotope 64-bit algorithm. I use Wave Editor, which is a Mac program.
If all you are going to be doing is changing the envelope (FLAC to Apple Lossless for example), Audacity is free and I believe it does that. I use Amadeus Pro, which costs $40.
If all you are going to be doing is changing the envelope (FLAC to Apple Lossless for example), Audacity is free and I believe it does that. I use Amadeus Pro, which costs $40.