FLAC stands for Free Lossless Audio Codec, an audio format
similar to MP3, but lossless, meaning that audio is compressed in FLAC
without any loss in quality.
This is similar to how Zip works, except with FLAC you will get
much better compression because it is designed specifically for audio,
and you can play back compressed FLAC files in your favorite player (or
your car or home stereo, see supported devices) just like you would an
MP3 file.
Official home page:
http://flake-enc.sourceforge.net/
Original flac homepage:
http://flac.sourceforge.net/
Requirement LIBC063.DLL:
* ftp://ftp.netlabs.org/pub/gcc/libc-0.6.3-csd3.zip
-> URL: http://ebisa.hp.infoseek.co.jp/os2/misc/flake-0.11-os2-20081204.zip
Source: OS2.org