CUE is a text file that describes how tracks are arranged in a super-audio CD and DVDs. Typically, CUE sheets come in plain text and have a filename extension of .cue. Today, this format is prevalent in most media players and optical disc authoring apps.
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FLAC (Free Lossless Audio Codec) is a free lossless digital audio format developed by Xiph.Org. A compressed FLAC file can be reduced by between 50-70% of the original size and decompress back to the original sound data. This file format supports metadata like ID3 tags, cover art, and album title.