Yes Foobar can play FLAC files.

Can Foobar convert WAV to FLAC?

Foobar2000 is a freeware audio player developed by Piotr Pawlowski for Windows. It's famous for its highly modular design, abundant features and extensive user flexibility in configuration. Not only is it an excellent audio player, but also it's a great WAV to FLAC Converter free of charges.

Can I play a FLAC file?

Windows and Mac: If you're a Windows 10 user, you can play FLAC files natively in the operating system. For older Windows versions, there is a Windows Media Player plug-in, but the players most recommended by audiophiles are Roon, Media Monkey and JRiver.