Audio file questions

Hey guys, I have some audio files that're FLAC. If I Convert them to MP3 will the quality of the song go down? 

What programs do you suggest to converting them if I choose to do so? 

Ehh, you won't notice a difference as long as it's 320kbps mp3. Use foobar2k for converting.

Okay cool, I didn't even know that foobar2k could do that (and I'm using that :D)

Thank you