convert mp3 to ultrasonic

hi all,
guys , how to convert mp3 file to ultrasonic? can it be converted by audacity or is there any other way out?

What’s the goal?

The Audacity basic sample rate of 44100 will only support sound up to 17000 or 20000 depending on how you count, so a different sample rate is needed.

Are we generating subliminal content?