To convert flac to m4a by using ffmpeg on Mac OS X

first, download ffmpeg ( for mac os x binary. you could use the following command to convert :

# ffmpeg -i xxxxx.flac xxxxx.m4a

or just my simple script to convert all files in the directory :

# cat

for filename in *.flac;
    if [[ "$filename" != "*.flac" ]]
        /Applications/ffmpeg/ffmpeg -i "$filename" -vn -b:a 325k "${filename%\.*}.m4a";

have fun~

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