There is a nice handy tool called ds2flac available with which users can simply convert various DSF digital audio files to a FLAC format. Other than that, you would have to use some commercial audio editing tool, such as KORG AudioGate.
Convert Delusion/XTracker digital sample to Audio files encoded by Flac - free lossless audio codec.
We found 2 software records in the database related to .dsf to .flac file format conversion.
Microsoft Windows software - convert dsf to flac on Windows
A simple DSF to FLAC conversion utility
Convert from dsf file format
The tables with software actions are a good pointer for what a certain program does with various file types and often may give users a good hint how to perform certain file conversion, for example the above-mentioned dsf to flac. However, it is not perfect and sometimes can show results which are not really usable because of how certain programs work with files and the possible conversion is thus actually not possible at all.
An audio player and converter