How about Audio converter ?

[ogs]

Sorry I corrected mp3 > mp3 player(flac file) ^^;;


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Most of these converters are only 16bit-44.1/48kHz and sound quality is questionable, the cheap ones anyway. If 16bit-44.1/48kHz is enough it should work. But I do not quite see why you would do this? Is it not better to play the flac files with Spark from your computer? That would in addition support all sample rates up to 24/192...