diff --git a/flac2mp3.pl b/flac2mp3.pl
index 0d944b8..c753c5c 100755
--- a/flac2mp3.pl
+++ b/flac2mp3.pl
@@ -47,13 +47,22 @@
 #      c:/windows/system32/flac.exe
 #    or
 #      c:\\windows\\system32\\flac.exe
-my $flaccmd = 'flac';
-my $lamecmd = 'lame';
+
+my ($flaccmd, $lamecmd);
+if ($^O eq 'MSWin32' or $^O eq 'MSWin64') {
+	# This is an example of typical Windows filepaths. 
+	# Change them if necessary:
+	$flaccmd = q|C:\Program Files (x86)\FLAC\flac.exe|;
+	$lamecmd = q|C:\Program Files\LAME\lame.exe|;
+}
+else {
+	$flaccmd = 'flac';
+	$lamecmd = 'lame';
+}
 
 # Modify lame options if required
 my @lameargs = qw (
     --noreplaygain
-    --vbr-new
     -V 2
     -h
     --nohist
@@ -153,7 +162,7 @@
 GetOptions(
     \%Options,     "quiet!",         "tagdiff", "debug!",  "tagsonly!", "force!",
     "usage",       "help",           "version", "pretend", "skipfile!", "skipfilename=s",
-    "processes=i", "tagseparator=s", "lameargs=s", "copyfiles"
+    "processes=i", "tagseparator=s", "lameargs=s", "copyfiles", "delete"
 );
 
 # info flag is the inverse of --quiet
@@ -191,9 +200,13 @@
         $cmdpath = which($cmd);
     }
     croak "$cmd not found" unless $cmdpath;
-    $Options{info} && msg("Using $cmd from: $cmdpath");
+    msg_info("Using $cmd from: $cmdpath");
 }
 
+# Turn off unsyncing, due to broken implementation in
+# some software (such as Logitech Media Server)
+MP3::Tag->config(id3v23_unsync => 0);
+
 # Convert directories to absolute paths
 $source_root  = File::Spec->rel2abs($source_root);
 $target_root = File::Spec->rel2abs($target_root);
@@ -207,20 +220,23 @@
 # Will need to only count files that are going to be processed.
 # Hmmm could get complicated.
 
-$Options{info}
-    && msg( $pretendString . "Processing directory: $source_root" );
+msg_info( $pretendString . "Processing directory: $source_root" );
 
 # Now look for files in the source dir
 # (following symlinks)
+my %flac_mp3_files = get_all_paths('name', '.flac', $source_root, $target_root, '.mp3');
+my @flac_files = sort keys { %flac_mp3_files };
+	
+my $file_count = scalar @flac_files;
+msg_info( "Found $file_count flac file" . ( $file_count > 1 ? 's'  : '' . "\n" ) );
 
-my @flac_files = @{ find_files( $source_root, qr/\.flac$/i ) };
+# If allowed, delete surplus files and folders from target directory, keeping 
+# it in perfect sync with (i.e. a mirror of) the source directory.  
+delete_excess_files_from_dest($source_root, $target_root) if ( $Options{delete} ) ;
 
-# Get directories from target_dir and put in an array
-my ( $target_root_volume, $target_root_path, $target_root_file ) = File::Spec->splitpath( $target_root, 1 );
-my @target_root_elements = File::Spec->splitdir($target_root_path);
 
 # use parallel processing to launch multiple transcoding processes
-msg("Using $Options{processes} transcoding processes.\n");
+msg_info("Using $Options{processes} transcoding processes.\n");
 my $pm = new Parallel::ForkManager($Options{processes});
 foreach my $src_file (@flac_files) {
 	$pm->start and next; # Forks and returns the pid for the child
@@ -231,19 +247,17 @@
 
 
 if ( $Options{copyfiles} ) {
-    my @non_flac_files 
-	= sort File::Find::Rule->file()->extras( { follow => 1 } )->not_name(qr/\.flac$/i)
-  	->in($source_root);
+    my %non_flac_files = get_all_paths('not_name', '.flac', $source_root, $target_root, '');
+    my @non_flac_files = keys %non_flac_files; 
     my $non_flac_file_count = scalar @non_flac_files;
-    $Options{info} &&
-	msg( "Found $non_flac_file_count non-flac file" .( $non_flac_file_count != 1 ? 's'  : '' . "\n" ) );
+    msg_info( "Found $non_flac_file_count non-flac file" .( $non_flac_file_count != 1 ? 's'  : '' . "\n" ) );
 
     # Copy non-flac files from source to dest directories
     my $t0 = time;
     my $cntr_all = 0;
     my $cntr_copied = 0;
     foreach my $src_file (@non_flac_files) {
-		my ($dst_dir, $dst_file) = get_dest_file_path_non_flac($src_file);
+		my $dst_file = $non_flac_files{$src_file};
 	   	# Flag which determines if file should be copied:
 		my $do_copy = 1;
 		# Don't copy file if it already exists in dest directory and 
@@ -256,11 +270,13 @@
 			};
 		}
 		else {
-		# Create the destination directory if it
-		# doesn't already exist
-		mkpath($dst_dir) 
-			or die "Can't create directory $dst_dir\n"
-			unless -d $dst_dir;
+			# Create the destination directory if it
+			# doesn't already exist
+			(undef, my $dst_dir) = 
+				File::Basename::fileparse($dst_file); # retrieve directory name
+			unless ( $Options{pretend} || -d $dst_dir ) {
+				mkpath($dst_dir) or die "Can't create directory $dst_dir\n";
+			}
 		};
 		if ( $do_copy ) {
 			unless ( $Options{pretend} ) { 
@@ -270,35 +286,14 @@
 		};
 		$cntr_all ++;
 		# Show the progress every second
-		if ( ((time - $t0) >= 1) || ($cntr_all==$non_flac_file_count) ) {
+		if ( $Options{info} && 
+			( ((time - $t0) >= 1) || ($cntr_all==$non_flac_file_count) ) ) {
 			$t0 = time;
-			print("\r" . $pretendString . $cntr_copied . " non-flac files of " . $cntr_all ." were copied to dest directories.");
+			print("\r" . $pretendString . $cntr_copied . 
+				" non-flac files of " . $cntr_all ." were copied to dest directories.");
 		};
     };
-    msg("\n");	# double line feed
-};
-
-
-sub get_dest_file_path_non_flac {
-    my $source = shift;
-
-    # remove $source_dir from front of $src_file
-    my $target = $source;
-    $target =~ s{\Q$source_root/\E}{}xms;
-
-    # Get directories in target and put in an array
-    # Note: the filename is the source file name
-    my ( $target_volume, $target_path, $source_file ) = File::Spec->splitpath($target);
-    my @target_path_elements = File::Spec->splitdir($target_path);
-
-    # Add the dst_dirs to the dst root and join back together
-    $target_path = File::Spec->catdir( @target_root_elements, @target_path_elements );
-
-    # Now join it all together to get the complete path of the dest_file
-    $target = File::Spec->catpath( $target_root_volume, $target_path, $source_file );
-	my $target_dir = File::Spec->catpath( $target_root_volume, $target_path, '' );
-
-    return $target_dir,$target;
+    msg_info("\n");	# double line feed
 };
 
 sub get_md5_of_non_flac_file {
@@ -310,43 +305,114 @@ sub get_md5_of_non_flac_file {
     return $md5_code;
 };
 
-# use parallel processing to launch multiple transcoding processes
-sub path_and_conversion{
-    my $source = shift;
-
-    # remove $source_dir from front of $src_file
-    my $target = $source;
-    $target =~ s{\Q$source_root/\E}{}xms;
-
-    # Get directories in target and put in an array
-    # Note: the filename is the source file name
-    my ( $target_volume, $target_path, $source_file ) = File::Spec->splitpath($target);
-    my @target_path_elements = File::Spec->splitdir($target_path);
-
-    # Add the dst_dirs to the dst root and join back together
-    $target_path = File::Spec->catdir( @target_root_elements, @target_path_elements );
-    # Add volume for OSes that require it (MSWin etc.) 
-	$target_path = File::Spec->catpath( $target_root_volume, $target_path, '' );
-
-    # Get the basename of the dst file
-    my ( $target_base, $target_dir, $source_ext ) = fileparse( $source_file, qr{\Q.flac\E$}xmsi );
-
-    # Now join it all together to get the complete path of the dest_file
-    $target = File::Spec->catpath( $target_volume, $target_path, $target_base . '.mp3' );
+sub delete_excess_files_from_dest {
+	my ($source_root, $target_root) = @_;
+	
+	# Generate (source => target) hashes for the files found using 
+	# each of the following combinations of root dirs and file suffixes 
+	my %existing_target_mp3_files = get_all_paths('name', '.mp3', $target_root, $target_root, '.mp3');
+	my %existing_source_mp3_files = get_all_paths('name', '.mp3', $source_root, $target_root, '.mp3');
+	my %non_flac_files = get_all_paths('not_name', '.flac', $source_root, $target_root, '');
+	my %existing_target_non_mp3_files = get_all_paths('not_name', '.mp3', $target_root, $target_root, '');
+	
+	# 1. calculate what files to expect in directory after finished transcoding and copying
+	my @expected_transcoded_mp3s = keys { reverse %flac_mp3_files }; # expected mp3 files in target from transcoded flac files
+	my @expected_copied_files = keys { reverse %non_flac_files }; # expected files in target copied from non-flac files in source
+	my @expected_files = uniq(@expected_transcoded_mp3s, @expected_copied_files); # Join the arrays and remove any duplicates 
+	
+	# 2. check what files are actually present
+	my @actual_mp3s = keys { reverse %existing_target_mp3_files }; # actual existing mp3 files in target
+	my @actual_non_mp3s = keys { reverse %existing_target_non_mp3_files }; # existing non-mp3 files in target
+	my @actual_files = (@actual_mp3s, @actual_non_mp3s); # Join the arrays (being mutually exclusive, there is no overlap) 
+	
+	# 3. determine which files to remove from target directory tree
+	my @files_to_remove = single_difference(\@expected_files, \@actual_files);
+	
+	# 4. determine which subdirectories to remove from target directory tree
+	my @expected_subdirs_in_target = get_all_dirs($source_root,$target_root);
+	my @actual_subdirs_in_target = get_all_dirs($target_root,$target_root);
+	my @dirs_to_remove = single_difference(\@expected_subdirs_in_target, \@actual_subdirs_in_target);
+	
+	# 5. carry out the deletions 
+	foreach my $file (@files_to_remove) {
+		$Options{pretend} || unlink $file or die "Unable to delete $file: $!";
+		msg_info($pretendString . "Deleted \"$file\"");
+	}
+	foreach my $dir (reverse sort @dirs_to_remove) {
+		$Options{pretend} || File::Path->remove_tree($dir) or die "Unable to delete directory $dir: $!";
+		msg_info($pretendString . "Deleted directory \"$dir\"");
+	}
+}
 
-    convert_file( $source, $target );
+# Return all unique elements of input array @_
+sub uniq { 
+	return sort keys %{{ map { $_ => 1 } @_ }} 
 };
 
-1;
+# Acccept two arrays @A and @B as argument, return elements in @B that aren't in @A.
+sub single_difference { 
+	my ($A, $B) = @_;
+
+	# build lookup table
+	my %seen = ();
+	my @bonly = ();
+	@seen{@$A} = (1) x @$A;
+	foreach my $item (@$B) {
+		push(@bonly, $item) unless $seen{$item};
+	}
+	return sort @bonly;
+}
 
-sub find_files {
-    my $path  = shift;
-    my $regex = shift;
+sub get_all_dirs {
+	my ($root, $new_root) = @_;
+	#	we supply no suffix, so we search for directories (not files):
+	my @orig_dirs = @{ find_files_or_dirs($root) };
+
+	my @dirs = ();
+	foreach my $dir (@orig_dirs) {
+		# strip source root dir from path...
+		my $rel_path = File::Spec->abs2rel( $dir, $root );
+		# then replace it with target root dir
+		push @dirs, File::Spec->rel2abs( $rel_path, $new_root );
+	}
+	return sort @dirs;
+}
 
-    my @found_files;
+sub get_all_paths {
+	my ($rule, $suffix, $root, $new_root, $new_suffix) = @_;
+	my @orig_files = @{ find_files_or_dirs($root, $rule, $suffix) };
+
+	# Even if $root = $new_root, we need to do the following operations 
+	# to get a consistent path format (otherwise problematic in e.g. MS Win) 
+	# that is suitable for later string comparison: 
+	my %paths = ();
+	foreach my $src (@orig_files) {
+		# Strip source root dir from file path
+		my $rel_path = File::Spec->abs2rel( $src, $root );
+		# ... then replace it with target root dir and change file suffix.
+		($paths{$src} = File::Spec->rel2abs( $rel_path, $new_root ) ) =~ s{$suffix$}{$new_suffix}xmsi;
+	}
+	return %paths
+}
 
-    my $found_list = File::Find::Rule->extras( { follow => 1 } )->name($regex);
-    if ( $Options{skipfile} ) {
+sub find_files_or_dirs {
+	my $path = shift;
+	my $rule = shift;
+    my $suffix = shift;
+    
+	# If a matching rule and file suffix is defined we are looking for files, 
+	# otherwise we are looking for directories.
+    my $found_list;
+	if (defined $rule && defined $suffix) {
+		$found_list = File::Find::Rule->file()->extras( { follow => 1 } )->$rule(qr{$suffix$}xmsi)
+	}
+	else {
+		$found_list = File::Find::Rule->directory->extras( { follow => 1 } )
+	};
+	
+	# skip any directories where a "skipfile" is found  
+    my @found;
+	if ( $Options{skipfile} && ($path eq $source_root) ) {
         my $skip_list = File::Find::Rule->directory->exec(
             sub {
                 my ( $fname, $fpath, $frpath ) = @_;
@@ -358,33 +424,33 @@ sub find_files {
                 }
             }
         )->prune->discard;
-        @found_files = sort File::Find::Rule->or( $skip_list, $found_list )->in($path);
+        @found = sort File::Find::Rule->or( $skip_list, $found_list )->in($path);
     }
     else {
-
-        @found_files = sort $found_list ->in($path);
+        @found = sort $found_list ->in($path);		
     }
+return \@found;
+}
 
-    $Options{debug} && msg( Dumper(@found_files) );
-
-    if ( $Options{info} ) {
-        my $file_count = scalar @found_files;
-        msg( "Found $file_count flac file" .                   ( $file_count > 1         ? 's'  : '' . "\n" ) );
-    }
+sub path_and_conversion{
+    my $source = shift;
+	my $target = $flac_mp3_files{$source};
 
-    return \@found_files;
-}
+    convert_file( $source, $target );
+};
 
 sub showusage {
     print <<"EOT";
-Usage: $0 [--pretend] [--quiet] [--debug] [--tagsonly] [--force] [--tagdiff] [--noskipfile] [--skipfilename=<filename>] [--lameargs='parameter-list'] <flacdir> <mp3dir>    --pretend        Don't actually do anything
+Usage: $0 [--pretend] [--quiet] [--debug] [--tagsonly] [--force] [--tagdiff] [--noskipfile] [--skipfilename=<filename>] [--lameargs='parameter-list'] <flacdir> <mp3dir>
+
+    --pretend        Don't actually do anything
     --quiet          Disable informational output to stdout
     --debug          Enable debugging output. For developers only!
     --tagsonly       Don't do any transcoding - just update tags
     --force          Force transcoding and tag update even if not required
     --tagdiff	     Print source/dest tag values if different
     --lameargs='s'   specify parameter(string) to be passed to the LAME Encoder
-                     Default: "--noreplaygain --vbr-new -V 2 -h --nohist --quiet"
+                     Default: "--noreplaygain -V 2 -h --nohist --quiet"
     --noskipfile     Ignore any skip files
     --skipfilename   Specify the name of the skip file.
                      Default: flac2mp3.ignore
@@ -395,13 +461,18 @@ sub showusage {
                      same tag.
                      Default: "/"
     --copyfiles      Copy non-flac files to dest directories
+    --delete         Delete surplus files and directories in destination, keeping in sync with source dir
 EOT
     exit 0;
 }
 
-sub msg {
-    my $msg = shift;
-    print "$msg\n";
+sub msg { 
+	print "@_\n"
+}
+
+sub msg_info {
+	# display only if "--quiet" option is not in use
+	$Options{info} && msg(@_)
 }
 
 sub convert_file {
@@ -625,7 +696,6 @@ sub examine_destfile_tags {
                         msg("srcframe value: '$srcframe'");
                         msg("destframe value: '$dest_text'");
                     }
-
                 }
             }
         }
@@ -656,9 +726,6 @@ sub transcode_file {
     my $pflags_ref = shift;
     my %pflags     = %$pflags_ref;    # this is only to minimize changes
 
-    my ( $target_volume, $target_dir, $target_filename ) = File::Spec->splitpath($target);
-    my $dst_dir = File::Spec->catpath( $target_volume, $target_dir, '' );
-
     if ( ( !$pflags{exists} || $pflags{md5} || $Options{force} )
         && !$Options{tagsonly} )
     {
@@ -673,6 +740,8 @@ sub transcode_file {
             $tmpfilename = $target;
         }
         else {
+			# retrieve destination directory name
+			(undef, my $dst_dir) = File::Basename::fileparse($target); 
 
             # Create the destination directory if it
             # doesn't already exist
@@ -689,8 +758,7 @@ sub transcode_file {
             );
             $tmpfilename = $tmpfh->filename;
         }
-		$Options{info}
-            && msg( $pretendString . "Transcoding    \"$source\"" );
+		msg_info( $pretendString . "Transcoding    \"$source\"" );
 
         my $convert_command = "\"$flaccmd\" @flacargs \"$source\"" . "| \"$lamecmd\" @lameargs - \"$tmpfilename\"";
 
@@ -752,14 +820,9 @@ sub write_tags {
     my %pflags           = %$pflags_ref;    # this is only to minimize changes
 
     # Write the tags
-    if ($pflags{exists}
-        && (   $pflags{tags}
-            || $Options{force} )
-        )
-    {
+    if ( $pflags{exists} && ( $pflags{tags} || $Options{force} ) ) {
 
-        $Options{info}
-            && msg( $pretendString . "Writing tags to \"$destfilename\"" );
+        msg_info( $pretendString . "Writing tags to \"$destfilename\"" );
 
         if ( !$Options{pretend} ) {
             my $mp3 = MP3::Tag->new($destfilename);
@@ -847,8 +910,7 @@ sub fixUpTrackNumber {
             $trackNum = sprintf( "%02u", $trackNum );
         }
         else {
-            $Options{info}
-                && msg('TRACKNUMBER not numeric');
+			msg_info('TRACKNUMBER not numeric');
         }
     }
     return $trackNum;
@@ -898,4 +960,4 @@ sub picsToAPICframes {
 # vim:set softtabstop=4:
 # vim:set shiftwidth=4:
 
-__END__
+__END__
\ No newline at end of file