FLAC is only "better" than MP3 in that coincidentallly most downloadable music that is stored in FLAC was originally ripped in its original sample rate (i.e 16/44 or 24/96k, etc) and therefore it is considerably better than MP3. FLAC, however, is simply a lossless compressed storage mechanism (and as such can hold ANY music quality), whereas MP3 is a lossy quality designation as well (there are various levels of MP3 quality, but all are quite a bit less than original cd or hirez file quality). And as has been already stated, if you ripped in MP3 then moving it to FLAC will not create a better quality.