Converting MP3 to FLAC is technically valid, but “lossless” describes how FLAC stores its input signal. It does not mean FLAC can recreate information removed by an earlier MP3 encoding.
A FLAC made from MP3 is not the original lossless source
MP3 uses lossy compression. Once decoded, you have the signal represented by that MP3. Encoding it as FLAC prevents further codec loss, but missing detail does not reappear.
When can MP3 → FLAC still help?
It can be useful when a later workflow requires FLAC, when you want a lossless intermediate representation of the decoded signal, or when compatibility matters more than file size. It is not a quality-upgrade technique.
Use the audio converter to select MP3 as input and FLAC as output. The main Audio guide shows how conversion fits with trimming, volume and merging. For the more common direction, see FLAC to MP3.
A volume adjustment may make a track easier to hear but also cannot recreate lost detail. Likewise, MP3 to WAV can provide a practical working format without increasing fidelity.
In the Workspace, place lossy delivery encoding near the end whenever possible.
Key point
MP3 → FLAC can change format and workflow properties; it cannot turn a lossy source back into a true lossless original.