diff --git a/Assets/VRM10/Runtime/IO/Material/URP/Import/Materials.meta b/Assets/VRM10/Runtime/IO/Material/URP/Import/Materials.meta
new file mode 100644
index 000000000..2c542f476
--- /dev/null
+++ b/Assets/VRM10/Runtime/IO/Material/URP/Import/Materials.meta
@@ -0,0 +1,8 @@
+fileFormatVersion: 2
+guid: 1987bdfe8c2df174abb9cf04caaaba15
+folderAsset: yes
+DefaultImporter:
+  externalObjects: {}
+  userData: 
+  assetBundleName: 
+  assetBundleVariant: 
diff --git a/Assets/VRM10/Runtime/IO/Material/URP/Import/Materials/UrpVrm10MToonMaterialImporter.cs b/Assets/VRM10/Runtime/IO/Material/URP/Import/Materials/UrpVrm10MToonMaterialImporter.cs
new file mode 100644
index 000000000..fae01b5b5
--- /dev/null
+++ b/Assets/VRM10/Runtime/IO/Material/URP/Import/Materials/UrpVrm10MToonMaterialImporter.cs
@@ -0,0 +1,49 @@
+using System;
+using System.Linq;
+using UniGLTF;
+using UnityEngine;
+using VRMShaders;
+using VRMShaders.VRM10.MToon10.Runtime;
+
+namespace UniVRM10
+{
+    /// <summary>
+    /// Convert MToon parameters from glTF specification to Unity implementation.
+    /// </summary>
+    public static class UrpVrm10MToonMaterialImporter
+    {
+        /// <summary>
+        /// VMRC_materials_mtoon の場合にマテリアル生成情報を作成する
+        /// </summary>
+        public static bool TryCreateParam(GltfData data, int i, out MaterialDescriptor matDesc)
+        {
+            var m = data.GLTF.materials[i];
+            if (!UniGLTF.Extensions.VRMC_materials_mtoon.GltfDeserializer.TryGet(m.extensions, out var mtoon))
+            {
+                // Fallback to glTF, when MToon extension does not exist.
+                matDesc = default;
+                return false;
+            }
+
+            // use material.name, because material name may renamed in GltfParser.
+            matDesc = new MaterialDescriptor(
+                m.name,
+                Shader.Find(MToon10Meta.URPUnityShaderName),
+                null,
+                Vrm10MToonTextureImporter.EnumerateAllTextures(data, m, mtoon).ToDictionary(tuple => tuple.key, tuple => tuple.Item2.Item2),
+                BuiltInVrm10MToonMaterialImporter.TryGetAllFloats(m, mtoon).ToDictionary(tuple => tuple.key, tuple => tuple.value),
+                BuiltInVrm10MToonMaterialImporter.TryGetAllColors(m, mtoon).ToDictionary(tuple => tuple.key, tuple => tuple.value),
+                BuiltInVrm10MToonMaterialImporter.TryGetAllFloatArrays(m, mtoon).ToDictionary(tuple => tuple.key, tuple => tuple.value),
+                new Action<Material>[]
+                {
+                    material =>
+                    {
+                        // Set hidden properties, keywords from float properties.
+                        new MToonValidator(material).Validate();
+                    }
+                });
+
+            return true;
+        }
+    }
+}
diff --git a/Assets/VRM10/Runtime/IO/Material/URP/Import/Materials/UrpVrm10MToonMaterialImporter.cs.meta b/Assets/VRM10/Runtime/IO/Material/URP/Import/Materials/UrpVrm10MToonMaterialImporter.cs.meta
new file mode 100644
index 000000000..0714adc64
--- /dev/null
+++ b/Assets/VRM10/Runtime/IO/Material/URP/Import/Materials/UrpVrm10MToonMaterialImporter.cs.meta
@@ -0,0 +1,3 @@
+fileFormatVersion: 2
+guid: 57d820ccc1ff7e2469f7fb5cc435bd5b
+timeCreated: 1620630516
\ No newline at end of file