Actually, the idea of converting MP3 to FLAC is meaningless since you will just be increasing the size of your file MP3, consuming more space on your storage with the same sound quality. Another great misconception that needs to be clarified is the issue of MP3 formats degrading. MP3 is a lossy compressed format which suffers original data loss when converted to FLAC, but nothing to do with degrading. However, there are situations forcing you to use a lossless format like FLAC. In that case, you can read on to learn how to convert MP3 to FLAC.