At h_ttp://iplay.40th.com/faq_flac.html you can find info on what I use to play .flac on an Axim X50v Pocket PC (and an iPAQ 4155, 2215, X30, 3970, and...). In there, I go into how I've got GBs of portable storage, connected either by direct Wi-Fi or direct ethernet cable (necessary, obviously, considering the size of a flac). Remove the _ from h_ttp link. I do that because my mail program colors links blue (which I can barely see on my dark background), but it also makes it obvious it's not html'ed into a link to who-knows-where. There's no demo of the flac option; if you're looking for that you'll be disappointed, but if you're looking for a portable flac player (in a PPC) you can gauge the quality readily enough by the other features that are in the demo.