there is a tools or util that convert mips asm to c code?

Not that I'm aware of.
Shouldn't be too hard to figure it out. It's easier to convert ASM to C then from C to Assembly!

How big is the code?

There is no such tool which can do 100% asm to c conversion.

the code is very very long, but its on parts.

i know there is no tool that make it 100% but i can rewrite it.

i found asm2c file, but i need mips asm to c.

thanks again.

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This website for one
Business Exchange (on tool bar)
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I don't know if its allowed to post other websites as they would be competitors with this one!