http://www.milosoftware.com/cdwave/download.html
http://www.etree.org/cdwave.html
"CD Wave was designed to aid in tracking CD audio discs. CD Wave is simply the easiest way for Windows users to track CD audio discs because it automatically splits each track on sector boundaries. It also does a very nice job as a recording application, when performing DAT > hard drive transfers."
CD-Wave is very simple and easy to use. Then you can convert to FLAC with Trader's Little Helper, also easy.
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