got this off net
Depending on your version of Nero, you may already be able to burn .flac files straight to an audio CD. Open Nero and create a New Audio CD. Drag the .flac files directly into Nero the same way you would with .wav or .mp3 files. If Nero doesn’t report any errors, you should be able to click Burn and create the CD.
If Nero does report an error, you need to download and install the Nero Mega Plugin Pack (which is free). After it’s installed, try dragging the flac files directly into Nero again and this time you shouldn’t get any errors.