Who here Knows of a good .flac conversion program?

Mmkay, so I have a slight problem that I wish to rectify. I am currently trying to find a reliable and fairly easy to use .flac conversion program because there have been too many good things I have had the chance to download as of late, but couldn't due to the fact that they were of the .flac file type, and I can't do jack with it. I've finally had it, and so I am looking for conversion software that I could acquire to change them to .mp3 after downloading. If anyone has any that they could recommend (of the free variety, I'm about as broke as broke gets), then please post them here, Onegai?

Domo arigato for the info, I'll check it out. So, correct me if I'm mistaken, but doesn't that converter do full back and forth compatability with all formats supported (i.e. it will convert more than just .flac files into .mp3, but also .wmv into .mp3, or vice versa)? And would the necessary codecs for it be in the CCCP codec set, or will I need to get some different ones? [I have actually been with Fakku since we first started up, but due to my former crappy interweb service provider, I couldn't seem to sign up. It wasn't until I finally said 'screw you guys' and dropped them for a better service provider that I could actually create a user account. And that was actually the first thing I did when I accessed the net for the first time with my new connection. I had rep at one point, but I lost it. It's probably hanging out somewhere along with my marbles, the other missing half of my sanity, my respect for any authority figure I deem to be less intelligent as I, and all of those other socks that I lose every time I do laundry and end up down half a pair. Thanks for the replacement rep to take the place of the MIA rep. I am still scouring teh interwebs, hoping that it haz just gone AWOL, but odds are I shall never see the old rep again. Oh well...out with the old, in with the new: thanks again for teh rep!]