Step 1: Launch VLC, go to the menu bar, pick Media, and then Convert / Save from the drop-down menu that appears.
Step 2: When the Open Media window appears, pick and import the FLAC file from your computer by clicking the Add button. From the bottom of the page, select Convert / Save.
Step 3: When you click the Convert / Save button, another dialogue box will appear. Make sure the Convert option is selected in the Settings section, and then pick Audio - MP3 as the output format from the Profile drop-down list.
Step 4: Choose a destination folder by choosing the Browse option on the right side and entering a file name in the available field until the output format is set to Audio - MP3.
Step 5: After you've given the file a name, press the Start button. The success of the conversion will be visible in the VLC media player. Close the application after the conversion is complete and search the destination folder you chose earlier to have the requested audio converted to MP3 format with VLC FLAC.