Convert .MAT files to Vray?

Can .MAT material files be converted to work with Vray materials for Sketchup?

https://forums.chaosgroup.com/forum/v-ray-for-modo/v-ray-for-modo-general/73055-can-i-make-use-of-mat-files?p=809514#post809514

https://docs.chaosgroup.com/display/VSKETCHUP/V-Ray+Scene+Importer