Generally speaking any audio format can be converted to other audio format, you just need to find a proper software for the conversion. So it should be pretty simple to convert common .mp3 audio to .au files common on Unix. For example the popular Freemake converter should help you with this and you can download it for free.
Home > Search converters: mp3 to au
Conversion of mp3 file format to au file format beta
Search for mp3 to au converter or software able to handle these file types.
Found 2 different conversion types using the same filename extensions.
Conversion mp3 to au type 1:
Convert from Compressed audio and music file, mp3 songs or ringtones to Unix audio sound file format.
Microsoft Windows software 
- convert mp3 to au on Windows
VIP Video Converter
Video converting software
File extension | File type (from-> to) | Convert | Open | Save | Edit | Create | Import | Export | Extract |
|---|---|---|---|---|---|---|---|---|---|
Convert from mp3 file | Compressed audio and music file, mp3 songs or ringtones | Yes, VIP Video Converter supports mp3 file conversion as a source file type. | No | No | No | No | No | No | No |
to au file | Unix audio sound file format | Yes, VIP Video Converter supports au file conversion as a target file type. | No | No | No | No | No | No | No |
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 mp3 to au. 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.
Freemake Video Converter
One of the most popular and succesfful free video conversion sofrware
WavePad
An audio editing software for Windows and Mac
Apple macOS / Mac OS X software 
- convert mp3 to au on OS X
Tiny Audio Converter
Audio converter for Mac
Additional links: mp3 file extension details, au file extension details
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Conversion mp3 to au type 2:
Convert from Compressed audio and music file, mp3 songs or ringtones to Audacity audio block.
Microsoft Windows software - convert mp3 to au on Windows
Audacity
A free, open source software for recording and editing sounds
Apple macOS / Mac OS X software - convert mp3 to au on OS X
Audacity for Mac
A multi-track audio editing tool
Linux/Unix software 
- convert mp3 to au on Linux
Audacity for Linux
Multi-track audio editor for Linux
Additional links: mp3 file extension details, au file extension details
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