Originally Posted by: sierscseF flat does exist, it's E. It's like Superman and Clark Kent :)

Well if you look at it that way. But officialy, no. Between E and F it's a half step apart. Officially there is no F flat at all... you can't even call it that way. Nor can you call F an E sharp.

Same goes for B and C. B sharp doesn't exist nor does C flat.

This is because a flat or a sharp officialy is between two notes. But since there are no notes between either B and C or E and F you can't call it by that name.