diff --git a/audio/internal/convert/stereof32.go b/audio/internal/convert/stereof32.go
new file mode 100644
index 000000000..6c0a5a155
--- /dev/null
+++ b/audio/internal/convert/stereof32.go
@@ -0,0 +1,72 @@
+// Copyright 2024 The Ebitengine 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"
+)
+
+type StereoF32 struct {
+	source io.ReadSeeker
+	mono   bool
+	buf    []byte
+}
+
+func NewStereoF32(source io.ReadSeeker, mono bool) *StereoF32 {
+	return &StereoF32{
+		source: source,
+		mono:   mono,
+	}
+}
+
+func (s *StereoF32) Read(b []byte) (int, error) {
+	l := len(b) / 8 * 8
+	if s.mono {
+		l /= 2
+	}
+
+	if cap(s.buf) < l {
+		s.buf = make([]byte, l)
+	}
+
+	n, err := s.source.Read(s.buf[:l])
+	if err != nil && err != io.EOF {
+		return 0, err
+	}
+	if s.mono {
+		for i := 0; i < n/4; i++ {
+			b[8*i] = s.buf[4*i]
+			b[8*i+1] = s.buf[4*i+1]
+			b[8*i+2] = s.buf[4*i+2]
+			b[8*i+3] = s.buf[4*i+3]
+			b[8*i+4] = s.buf[4*i]
+			b[8*i+5] = s.buf[4*i+1]
+			b[8*i+6] = s.buf[4*i+2]
+			b[8*i+7] = s.buf[4*i+3]
+		}
+		n *= 2
+	} else {
+		copy(b[:n], s.buf[:n])
+	}
+	return n, err
+}
+
+func (s *StereoF32) Seek(offset int64, whence int) (int64, error) {
+	offset = offset / 8 * 8
+	if s.mono {
+		offset /= 2
+	}
+	return s.source.Seek(offset, whence)
+}
diff --git a/audio/internal/convert/stereof32_test.go b/audio/internal/convert/stereof32_test.go
new file mode 100644
index 000000000..53db5b6c2
--- /dev/null
+++ b/audio/internal/convert/stereof32_test.go
@@ -0,0 +1,104 @@
+// Copyright 2024 The Ebitengine 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_test
+
+import (
+	"bytes"
+	"fmt"
+	"io"
+	"math"
+	"math/rand" // TODO: Use math/rand/v2 when the minimum supported version becomes Go 1.22.
+	"testing"
+
+	"github.com/hajimehoshi/ebiten/v2/audio/internal/convert"
+)
+
+func randFloat32s(n int) []float32 {
+	r := make([]float32, n)
+	for i := range r {
+		r[i] = rand.Float32()*2 - 1
+	}
+	return r
+}
+
+func TestStereoF32(t *testing.T) {
+	testCases := []struct {
+		Name string
+		In   []float32
+	}{
+		{
+			Name: "nil",
+			In:   nil,
+		},
+		{
+			Name: "-1, 0, 1",
+			In:   []float32{-1, 0, 1},
+		},
+		{
+			Name: "8 0s",
+			In:   []float32{0, 0, 0, 0, 0, 0, 0, 0},
+		},
+		{
+			Name: "random 256 values",
+			In:   randFloat32s(256),
+		},
+		{
+			Name: "random 65536 values",
+			In:   randFloat32s(65536),
+		},
+	}
+	for _, tc := range testCases {
+		tc := tc
+		for _, mono := range []bool{false, true} {
+			mono := mono
+			t.Run(fmt.Sprintf("%s (mono=%t)", tc.Name, mono), func(t *testing.T) {
+				var inBytes, outBytes []byte
+				for _, v := range tc.In {
+					b := math.Float32bits(v)
+					inBytes = append(inBytes, byte(b), byte(b>>8), byte(b>>16), byte(b>>24))
+					if mono {
+						// As the source is mono, the output should be stereo.
+						outBytes = append(outBytes, byte(b), byte(b>>8), byte(b>>16), byte(b>>24), byte(b), byte(b>>8), byte(b>>16), byte(b>>24))
+					} else {
+						outBytes = append(outBytes, byte(b), byte(b>>8), byte(b>>16), byte(b>>24))
+					}
+				}
+				s := convert.NewStereoF32(bytes.NewReader(inBytes), mono)
+				var got []byte
+				for {
+					var buf [97]byte
+					n, err := s.Read(buf[:])
+					got = append(got, buf[:n]...)
+					if err != nil {
+						if err != io.EOF {
+							t.Fatal(err)
+						}
+						break
+					}
+					if _, err := s.Seek(0, io.SeekCurrent); err != nil {
+						if err != io.EOF {
+							t.Fatal(err)
+						}
+						break
+					}
+				}
+				want := outBytes
+				if !bytes.Equal(got, want) {
+					t.Errorf("got: %v, want: %v", got, want)
+				}
+			})
+		}
+	}
+}