I have a bunch of FLAC files, but my iPod Touch can't read them. I am looking for the best application to convert FLAC files to file formats such as AAC, MP3, and Apple Lossless. From what I know, two encoded 320kbps of the same file may have different sound quality if they are encoded (I'm not sure if this is the right term) by two different applications. I want to preserve the quality of my music as much as possible, so I'm looking for the best application that can do this (for example, for MP3, LAME would be used). For Mac, there is XLD and Max, but I use Windows. I can get Max for Windows, but are there any better alternatives?