I am currently learning audio formats, such as FLAC, WAV, M4A/ALAC, etc and I would like to know more. The question is simple: I used to download FLAC music from forums. I have XRECODE II installed in my computer but it is unregistered. I use this software to convert the downloaded FLAC music to FLAC with ID tags edited and cover art removed. But I finally find that the outputted FLAC files are having about 2~5 VBR less than the original downloaded FLAC files, meaning that the FLAC seems to be lossy. I know FLAC is lossless but I have no idea why the VBR losses after conversion. I don't think the reason is due to restriction of unregistered XRECODE II. Then I use the outputted FLAC to convert to WAV. Will there be differences in the WAV after conversion, comparing the two inputs, FLAC with 1000 VBR and FLAC with 995 VBR? Original downloaded FLAC (1000 VBR) --> WAV After-converted FLAC (995 VBR) --> WAV Perhaps I need another software, any suggestions?