cvt_to_wav is a Samba VFS providing on the fly decoding of Flac files to WAV. Briefly, when this VFS is applied to a shared directory, any file with a .flac extension has it's name converted to a .wav extension on directory listings. If you attempt to open the virtual WAV file, the VFS uses the FLAC library to uncompress the file and present it as a WAV file.
cvt_to_wav requires a recent version of Samba. I'm currently using it with versions 3.0.9 and 3.0.13. It will not work with Samba versions earlier than 3.0.
cvt_to_wav requires FLAC headers and libraries. I'm currently using versions 1.1.0 and 1.1.2.
cvt_to_wav is being made available under the terms of the GNU General Public License.
You can download cvt_to_wav source here.