Modality conversion is an important part in the content adaptation process of a Universal Multimedia Access system. The decision on modality conversion is dependent on terminal/network conditions and on the user preference. We propose a systematic and comprehensive approach to make decision on modality conversion in a UMA system. Our approach includes three integral components, (1) an overlapped content value model, (2) a flexible specification of user preference on modality conversion, and (3) a resource allocation method to distribute resource to multiple contents.