Totally free unless you wish to convert to MP3 then there's a license fee (but common, there are a zillion free MP3 solutions out there). Does FLAC to AL and AL to FLAC flawlessly. Windows only. For those who cant't be bothered with such things all future uploads will be in both AL and FLAC, which audiophiles agree offer identical lossless clarity. If you don't believe me, do the research as I did.