Unified multimodal models (UMMs) have shown great promise in integrating understanding and generation across diverse modalities. However, existing research rarely extends this paradigm to the tactile domain, where both object-level semantics and sensor-level configurations jointly determine the meaning of touch. To address this gap, we propose UniTac, the first UMM designed for tactile understanding and generation. UniTac models the tactile process as a transition from non-contact to contact, capturing the physical interaction between sensors and objects through a dual-level representation that encodes both sensor and object attributes. For tactile understanding, UniTac introduces two tasks, object property description and sensor identification, to enhance reasoning over physical and cross-sensor information. For tactile generation, we design a two-stage training paradigm consisting of reconstruction and alignment, together with a sensor-prior-based sampling strategy that simulates realistic tactile contact. Trained on large-scale multi-sensor datasets, UniTac achieves state-of-the-art performance in tactile understanding and generates realistic tactile signals across sensors.

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