Is there any converter mp3 to ogg ?

To import MP3 files, I use a library called MPG123.

First you need to download t$$anonymous$$s and place "libmpg123-0.dll" in the Plugins folder. (if you don't have that folder, just create it inside your assets folder) You need Pro to use plugins.

Then you need t$$anonymous$$s script: http://pastebin.com/WbqLVKJz And put that in the Plugins folder too.

http://pastebin.com/Cwd1CJcg T$$anonymous$$s is the script that needs to be added to a GameObject.

Now that's done, it should work. You can add an Audiosource component to the GameObject if you want. If you don't the script will add one.

T$$anonymous$$s doesn't convert the MP3 file to an ogg file. Instead, it takes the decoded samples and uses AudioClip.SetData to give the samples to a new AudioClip.