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To convert a FLAC file to Opus (160 kbps) using dBpoweramp, follow these steps:

1. Install the Opus Codec for dBpoweramp
- Open dBpoweramp Configuration (found in the Start menu).
- Go to the "Codec Central" tab.
- Look for the Opus codec and install it if you haven’t already.
  (You can also download it from dBpoweramp’s official website.)

2. Convert FLAC to Opus
1. Open dBpoweramp Music Converter.
2. Select your FLAC file(s).
3. In the "Encoding" dropdown, choose Opus.
4. Click "Settings" and choose 160 kbps.
5. Optional: Adjust other settings (e.g., sample rate, quality).
6. Click "Convert" and wait for the process to finish.

Now your FLAC file will be converted to Opus at 160 kbps, optimized for transparency.