diff --git a/android/paths.go b/android/paths.go
index ec05831..371aed8 100644
--- a/android/paths.go
+++ b/android/paths.go
@@ -550,6 +550,58 @@
 	return ret
 }
 
+// DirectoryPathsForModuleSrcExcludes returns a Paths{} containing the resolved references in
+// directory paths. Elements of paths are resolved as:
+//   - filepath, relative to local module directory, resolves as a filepath relative to the local
+//     source directory
+//   - other modules using the ":name" syntax. These modules must implement DirProvider.
+//
+// TODO(b/358302178): Implement DirectoryPath and change the return type.
+func DirectoryPathsForModuleSrc(ctx ModuleMissingDepsPathContext, paths []string) Paths {
+	var ret Paths
+
+	for _, path := range paths {
+		if m, t := SrcIsModuleWithTag(path); m != "" {
+			module := GetModuleFromPathDep(ctx, m, t)
+			if module == nil {
+				ctx.ModuleErrorf(`missing dependency on %q, is the property annotated with android:"path"?`, m)
+				continue
+			}
+			if t != "" {
+				ctx.ModuleErrorf("DirProvider dependency %q does not support the tag %q", module, t)
+				continue
+			}
+			mctx, ok := ctx.(OtherModuleProviderContext)
+			if !ok {
+				panic(fmt.Errorf("%s is not an OtherModuleProviderContext", ctx))
+			}
+			if dirProvider, ok := OtherModuleProvider(mctx, module, DirProvider); ok {
+				ret = append(ret, dirProvider.Dirs...)
+			} else {
+				ReportPathErrorf(ctx, "module %q does not implement DirProvider", module)
+			}
+		} else {
+			p := pathForModuleSrc(ctx, path)
+			if isDir, err := ctx.Config().fs.IsDir(p.String()); err != nil {
+				ReportPathErrorf(ctx, "%s: %s", p, err.Error())
+			} else if !isDir {
+				ReportPathErrorf(ctx, "module directory path %q is not a directory", p)
+			} else {
+				ret = append(ret, p)
+			}
+		}
+	}
+
+	seen := make(map[Path]bool, len(ret))
+	for _, path := range ret {
+		if seen[path] {
+			ReportPathErrorf(ctx, "duplicated path %q", path)
+		}
+		seen[path] = true
+	}
+	return ret
+}
+
 // OutputPaths is a slice of OutputPath objects, with helpers to operate on the collection.
 type OutputPaths []OutputPath