Mapman,
jRiver or dbPoweramp can do the trick. I believe if you go to the FLAC website there is a free converter as well. There may be others available free. Do a google search.
Steve,
My system does resolve the differences and they are clearly discernible. I have never used USB only Ethernet and I'm learning more tricks all the time about how to improve the sound quality. Using CAT 7 Ethernet cable, providing linear power supplies for routers and gigabyte switches, using Fidelizer, using PS Audio regenerators and filters for all front end components and any piece of computer related hardware, are a few of the almost insane lengths I've gone to. I suspect that many of these tweaks would help systems with USB interfaces as well.
It would be interesting to compare USB to Ethernet streaming to find if there were inherent advantages in sound quality from one system to the other.
In my system, comparing the same WAV to Flac files, I don't hear differences in imaging, but there is just a little more snap and live sound with WAV and maybe a little more blackness. However if one is not comparing them purposely, they are so close that one is really not aware that, "Oh, too bad that was a Flac file not a WAV."
I'm investigating types of computers, their components, and operating systems to find out how I can improve this aspect as well.
Thanks for your input.
Steve