Convert Flac to mp3

The easiest tools to convert Flac to mp3 is Helium Audio Converter.
http://download.cnet.com/Helium-Audio-Converter/3000-2140_4-75453390.html

The other one is XRecode.
 http://www.majorgeeks.com/XRECODE_d5957.html

Both support Unicode filenames but not mp3 tags.