Aiseesoft FLAC Converter for Mac is an audio conversion utility. It can be used to convert different files to the FLAC format, and FLAC files to other formats. You will notice that you can load any file with this converter, even video files. Once your files are loaded, you can select each of them and assign a conversion format from the drop-down menu located at the bottom of the screen. Different formats can be assigned to different files in your conversion queue. Next to the conversion format menu, there is a "Settings" button that launches a new, small window from where you can change four conversion settings. These are encoder, channels, sample rate and audio bitrate. You can even save the changes that you make so that you can use them every time you select the same format.
The application comes with an editor that you can use to trim and crop your files. It is a stripped-down version of the video editor you see in other Aiseesoft products.
In my testing, I converted an AVI file to FLAC, which discarded the video track and converted the audio track to FLAC. The process was quick, as it is the case with most audio conversions, and the resulting file sounded identical to my video. 5 minutes of audio were converted in 4 seconds and the resulting file was 18 megabytes in size.