diff --git a/aconfig/aconfig_values.go b/aconfig/aconfig_values.go
new file mode 100644
index 0000000..91f1c90
--- /dev/null
+++ b/aconfig/aconfig_values.go
@@ -0,0 +1,70 @@
+// Copyright 2023 Google Inc. All rights reserved.
+//
+// Licensed under the Apache License, Version 2.0 (the "License");
+// you may not use this file except in compliance with the License.
+// You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+package aconfig
+
+import (
+	"android/soong/android"
+	"github.com/google/blueprint"
+)
+
+// Properties for "aconfig_value"
+type ValuesModule struct {
+	android.ModuleBase
+	android.DefaultableModuleBase
+
+	properties struct {
+		// aconfig files, relative to this Android.bp file
+		Srcs []string `android:"path"`
+
+		// Release config flag package
+		Package string
+	}
+}
+
+func ValuesFactory() android.Module {
+	module := &ValuesModule{}
+
+	android.InitAndroidModule(module)
+	android.InitDefaultableModule(module)
+	module.AddProperties(&module.properties)
+	// TODO: bp2build
+	//android.InitBazelModule(module)
+
+	return module
+}
+
+// Provider published by aconfig_value_set
+type valuesProviderData struct {
+	// The package that this values module values
+	Package string
+
+	// The values aconfig files, relative to the root of the tree
+	Values android.Paths
+}
+
+var valuesProviderKey = blueprint.NewProvider(valuesProviderData{})
+
+func (module *ValuesModule) GenerateAndroidBuildActions(ctx android.ModuleContext) {
+	if len(module.properties.Package) == 0 {
+		ctx.PropertyErrorf("package", "missing package property")
+	}
+
+	// Provide the our source files list to the aconfig_value_set as a list of files
+	providerData := valuesProviderData{
+		Package: module.properties.Package,
+		Values:  android.PathsForModuleSrc(ctx, module.properties.Srcs),
+	}
+	ctx.SetProvider(valuesProviderKey, providerData)
+}