MP3 is a digital audio encoding format that is easy to download, easy to burn to CD, and easy to transfer to portable players. 128 Kbps MP3s are near-CD quality and down load quickly, 256 Kbps MP3s are encoded at a higher quality and have a slightly larger file size.
FLAC is a "lossless" compression, meaning that audio is compressed in FLAC without any loss in quality. An extracted FLAC file sounds identical to the original source (CD quality or better, depending on the source). The high fidelity FLAC files are much larger files than MP3, will take longer to download, and require more disc space to store. Please be sure to check compatibility with your portable player, audio applications and CD burning software.
Note: Although the FLAC file format offers a higher audio quality, it is not supported by some audio players, including the current versions of iTunes and Windows Media Player. The files must be first converted to .WAV or .AIF files. For more information please visit http://flac.sourceforge.net/index.html.