diff --git a/audio/internal/convert/seeker.go b/audio/internal/convert/seeker.go
new file mode 100644
index 000000000..5583c52cc
--- /dev/null
+++ b/audio/internal/convert/seeker.go
@@ -0,0 +1,76 @@
+// Copyright 2017 The Ebiten Authors
+//
+// Licensed under the Apache License, Version 2.0 (the "License");
+// you may not use this file except in compliance with the License.
+// You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+package convert
+
+import (
+	"io"
+
+	"github.com/hajimehoshi/ebiten/audio"
+)
+
+// A Seeker is io.Seeker and io.ReadSeekCloser.
+type Seeker struct {
+	rc   io.ReadCloser
+	data []uint8
+	pos  int64
+	eof  bool
+}
+
+// Read is implementation of io.Reader's Read.
+func (s *Seeker) Read(buf []byte) (int, error) {
+	for int64(len(s.data)) <= s.pos && !s.eof {
+		buf := make([]uint8, 4096)
+		n, err := s.rc.Read(buf)
+		s.data = append(s.data, buf[:n]...)
+		if err != nil {
+			if err == io.EOF {
+				s.eof = true
+				break
+			}
+			return 0, err
+		}
+	}
+	if int64(len(s.data)) <= s.pos && s.eof {
+		return 0, io.EOF
+	}
+	n := copy(buf, s.data[s.pos:])
+	s.pos += int64(n)
+	return n, nil
+}
+
+// Seek is implementation of io.Seeker's Seek.
+func (s *Seeker) Seek(offset int64, whence int) (int64, error) {
+	switch whence {
+	case io.SeekStart:
+		s.pos = offset
+	case io.SeekCurrent:
+		s.pos += offset
+	case io.SeekEnd:
+		panic("not implemented")
+	}
+	return s.pos, nil
+}
+
+// Read is implementation of io.Closer's Close.
+func (s *Seeker) Close() error {
+	return s.rc.Close()
+}
+
+// NewSeeker creates audio.ReadSeekCloser from io.ReadSeeker.
+func NewSeeker(rc io.ReadCloser) audio.ReadSeekCloser {
+	return &Seeker{
+		rc: rc,
+	}
+}
diff --git a/audio/mp3/decode.go b/audio/mp3/decode.go
index b3f457b80..3dcb65051 100644
--- a/audio/mp3/decode.go
+++ b/audio/mp3/decode.go
@@ -18,61 +18,33 @@
 package mp3
 
 import (
-	"io"
-
 	"github.com/hajimehoshi/ebiten/audio"
+	"github.com/hajimehoshi/ebiten/audio/internal/convert"
 )
 
 type Stream struct {
-	inner *Decoder
-	data  []uint8
-	pos   int64
-	eof   bool
+	inner audio.ReadSeekCloser
+	size  int64
 }
 
 // Read is implementation of io.Reader's Read.
 func (s *Stream) Read(buf []byte) (int, error) {
-	for int64(len(s.data)) <= s.pos && !s.eof {
-		buf := make([]uint8, 4096)
-		n, err := s.inner.Read(buf)
-		s.data = append(s.data, buf[:n]...)
-		if err != nil {
-			if err == io.EOF {
-				s.eof = true
-				break
-			}
-			return 0, err
-		}
-	}
-	if int64(len(s.data)) <= s.pos && s.eof {
-		return 0, io.EOF
-	}
-	n := copy(buf, s.data[s.pos:])
-	s.pos += int64(n)
-	return n, nil
+	return s.inner.Read(buf)
 }
 
 // Seek is implementation of io.Seeker's Seek.
 func (s *Stream) Seek(offset int64, whence int) (int64, error) {
-	switch whence {
-	case io.SeekStart:
-		s.pos = offset
-	case io.SeekCurrent:
-		s.pos += offset
-	case io.SeekEnd:
-		panic("not implemented")
-	}
-	return s.pos, nil
+	return s.inner.Seek(offset, whence)
 }
 
 // Read is implementation of io.Closer's Close.
 func (s *Stream) Close() error {
-	return nil
+	return s.inner.Close()
 }
 
 // Size returns the size of decoded stream in bytes.
 func (s *Stream) Size() int64 {
-	return int64(s.inner.Length())
+	return s.size
 }
 
 func Decode(context *audio.Context, src audio.ReadSeekCloser) (*Stream, error) {
@@ -80,9 +52,15 @@ func Decode(context *audio.Context, src audio.ReadSeekCloser) (*Stream, error) {
 	if err != nil {
 		return nil, err
 	}
-	s := &Stream{
-		inner: d,
-	}
 	// TODO: Resampling
-	return s, nil
+	var s audio.ReadSeekCloser = convert.NewSeeker(d)
+	size := d.Length()
+	if d.SampleRate() != context.SampleRate() {
+		s = convert.NewResampling(s, d.Length(), d.SampleRate(), context.SampleRate())
+		size = size * int64(context.SampleRate()) / int64(d.SampleRate())
+	}
+	return &Stream{
+		inner: s,
+		size:  size,
+	}, nil
 }
diff --git a/audio/mp3/decode_notjs.go b/audio/mp3/decode_notjs.go
index b0633663c..f24e87bbe 100644
--- a/audio/mp3/decode_notjs.go
+++ b/audio/mp3/decode_notjs.go
@@ -43,12 +43,16 @@ func (f *frame) decodeL3() []uint8 {
 }
 
 type source struct {
-	reader      io.Reader
+	reader      io.ReadCloser
 	readerCache []uint8
 	readerPos   int
 	readerEOF   bool
 }
 
+func (s *source) Close() error {
+	return s.reader.Close()
+}
+
 func (s *source) rewind() error {
 	seeker := s.reader.(io.Seeker)
 	if _, err := seeker.Seek(0, io.SeekStart); err != nil {
@@ -134,6 +138,11 @@ func (d *Decoder) Read(buf []uint8) (int, error) {
 	return n, nil
 }
 
+// Close is io.Closer's Close.
+func (d *Decoder) Close() error {
+	return d.source.Close()
+}
+
 // SampleRate returns the sample rate like 44100.
 //
 // Note that the sample rate is retrieved from the first frame.
@@ -149,7 +158,7 @@ func (d *Decoder) Length() int64 {
 	return d.length
 }
 
-func decode(r io.Reader) (*Decoder, error) {
+func decode(r io.ReadCloser) (*Decoder, error) {
 	s := &source{
 		reader: r,
 	}
diff --git a/examples/audio/main.go b/examples/audio/main.go
index 7c0ec7fa5..ba2daef03 100644
--- a/examples/audio/main.go
+++ b/examples/audio/main.go
@@ -36,7 +36,7 @@ const (
 
 	// This sample rate doesn't match with wav/ogg's sample rate,
 	// but decoders adjust them.
-	sampleRate = 44100
+	sampleRate = 48000
 )
 
 var (