What you need to play or make FLAC files - download places
FLAC is a general purpose audio format supported by many programs.
Most of the documentation here is about the FLAC format itself and the tools we provide, but there is also information on using other programs that support FLAC.
To download official FLAC tools go here.
And to see the extras section for other third-party tools go here.
I recommend to Windows users, use free player foobar2000 which supports MP3, MP4, AAC, CD Audio, WMA, Vorbis, FLAC, WavPack, WAV, AIFF, Musepack...
Also in foobar2000 you can convert from/to lossless/lossy formats, join and split files using cue-sheets and even rip Audio CDs.