eSan FLAC Ripper can convert a FLAC file into MP3 file, rip a large FLAC file to several MP3 files based on the CUE file. And it also supports to rip any parts of a FLAC file to MP3 files by manually spliting tracks.
Many music player devices can't play FLAC files, e.g. the car players or most of mobile devices, but almost all of them can play .MP3 files. Now with eSan FLAC Ripper, you can store your favorite music in these players.