FLAC to WAV is the rare audio conversion that comes with no catch: it's completely lossless in both directions. FLAC (Free Lossless Audio Codec) is, despite the name, a compressed format — but the compression works like a ZIP file, not like MP3. It shrinks the file by finding mathematical redundancy in the audio data, and then reconstructs the exact original PCM samples when decoded, bit for bit. WAV is simply that same PCM audio stored with no compression at all. So unpacking a FLAC file into a WAV is mathematically guaranteed to produce audio identical to what was compressed in the first place — there is no quality loss, no discarded detail, and no psychoacoustic approximation involved anywhere in this process.
Given that, the obvious question is why anyone would want a larger, uncompressed file when the smaller FLAC sounds exactly the same. The answer is compatibility, not quality: WAV's PCM format is the lowest common denominator that essentially every piece of audio software, hardware sampler, and DAW on earth can read without question, while FLAC decoding support is a more recent and less universal addition. Plenty of older audio editing software, certain hardware samplers used in music production, some professional broadcast and mastering workflows, and a handful of DAWs either can't open FLAC directly or handle it unreliably, even though the audio itself would be unchanged either way. WAV sidesteps that problem entirely by removing any decoding step the receiving software would need to perform.
This is also the mirror-image tool to WAV-to-FLAC: where that conversion is a free size reduction with zero quality cost, this conversion reverses it, trading FLAC's smaller footprint back for WAV's universal raw compatibility. Neither direction loses anything audible or measurable — you're choosing between a compressed lossless container and an uncompressed one based entirely on what the next piece of software in your workflow actually needs to open.
The conversion itself re-encodes the decoded PCM data as 16-bit WAV using the pcm_s16le codec, the standard, most broadly compatible WAV sample format. If your source FLAC was originally encoded at a higher bit depth (24-bit, for example), note that pcm_s16le specifically targets 16-bit output — standard CD-quality depth — which covers the overwhelming majority of practical use cases.
Need to go the other direction and shrink a WAV file without losing anything? WAV to FLAC is the lossless compression step this tool reverses.