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Depth estimation is solved as a regression or classification problem in existing learning-based multi-view stereo methods. Although these two representations have recently demonstrated their excellent performance, they still have apparent shortcomings, e.g., regression methods tend to overfit due to the indirect learning cost volume, and classification methods cannot directly infer the exact depth due to its discrete prediction. In this paper, we propose a novel representation, termed Unification, to unify the advantages of regression and classification. It can directly constrain the cost volume like classification methods, but also realize the sub-pixel depth prediction like regression methods. To excavate the potential of unification, we design a new loss function named Unified Focal Loss, which is more uniform and reasonable to combat the challenge of sample imbalance. Combining these two unburdened modules, we present a coarse-to-fine framework, that we call UniMVSNet. The results of ranking first on both DTU and Tanks and Temples benchmarks verify that our model not only performs the best but also has the best generalization ability.