In this study, we introduce Unified Microphone Conversion, a unified generative framework to enhance the resilience of sound event classification systems against device variability. Building on the limitations of previous works, we condition the generator network with frequency response information to achieve many-to-many device mapping. This approach overcomes the inherent limitation of CycleGAN, requiring separate models for each device pair. Our framework leverages the strengths of CycleGAN for unpaired training to simulate device characteristics in audio recordings and significantly extends its scalability by integrating frequency response related information via Feature-wise Linear Modulation. The experiment results show that our method outperforms the state-of-the-art method by 2.6% and reducing variability by 0.8% in macro-average F1 score.