I'm really confused by what you're talking about lol... especially "up"convert...??? WAV is the ultimate lossless audio on PC. It really doesn't get any better than WAV. There is no "up" from WAV. FLAC is a compression format for WAV, that does not lose any data. The output of FLAC will be identical to the WAV file, even though its compressed. MP3 is a compression format for WAV that loses data, and will not be identical to the original WAV file.