songmic
1000+ Head-Fier
There's a neat app for the iPhone called "FLAC Player" you can get for 10 bucks at the App Store. You can play FLAC files up to 24/96 with it, though I believe the iPhone downsamples it to 16/44.1 or 48 to its native capable resolution.
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If its designed specifically for iPhone/Pod, that can't happen. iPhones/Pods can't play FLAC.