diff --git a/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.cpp b/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.cpp
index 6783c0f..e198293 100644
--- a/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.cpp
+++ b/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.cpp
@@ -121,6 +121,40 @@
   return (sessionType == session_type_);
 }
 
+std::string getSettingOutputString(
+    IBluetoothAudioProvider::LeAudioAseConfigurationSetting& setting) {
+  std::stringstream ss;
+  std::string name = "";
+  if (!setting.sinkAseConfiguration.has_value() &&
+      !setting.sourceAseConfiguration.has_value())
+    return "";
+  std::vector<
+      std::optional<LeAudioAseConfigurationSetting::AseDirectionConfiguration>>*
+      directionAseConfiguration;
+  if (setting.sinkAseConfiguration.has_value() &&
+      !setting.sinkAseConfiguration.value().empty())
+    directionAseConfiguration = &setting.sinkAseConfiguration.value();
+  else
+    directionAseConfiguration = &setting.sourceAseConfiguration.value();
+  for (auto& aseConfiguration : *directionAseConfiguration) {
+    if (aseConfiguration.has_value() &&
+        aseConfiguration.value().aseConfiguration.metadata.has_value()) {
+      for (auto& meta :
+           aseConfiguration.value().aseConfiguration.metadata.value()) {
+        if (meta.has_value() &&
+            meta.value().getTag() == MetadataLtv::vendorSpecific) {
+          auto k = meta.value().get<MetadataLtv::vendorSpecific>().opaqueValue;
+          name = std::string(k.begin(), k.end());
+          break;
+        }
+      }
+    }
+  }
+
+  ss << "setting name: " << name << ", setting: " << setting.toString();
+  return ss.str();
+}
+
 ndk::ScopedAStatus LeAudioOffloadAudioProvider::startSession(
     const std::shared_ptr<IBluetoothAudioPort>& host_if,
     const AudioConfiguration& audio_config,
@@ -218,15 +252,24 @@
   return false;
 }
 
+int getCountFromBitmask(int bitmask) {
+  return std::bitset<32>(bitmask).count();
+}
+
 bool LeAudioOffloadAudioProvider::isMatchedAudioChannel(
-    CodecSpecificConfigurationLtv::AudioChannelAllocation&
-    /*cfg_channel*/,
+    CodecSpecificConfigurationLtv::AudioChannelAllocation& cfg_channel,
     CodecSpecificCapabilitiesLtv::SupportedAudioChannelCounts&
-    /*capability_channel*/) {
-  // Simply ignore.
-  // Later can use additional capabilities to match requirement.
-  bool isMatched = true;
-  return isMatched;
+        capability_channel) {
+  int count = getCountFromBitmask(cfg_channel.bitmask);
+  if (count == 1 &&
+      !(capability_channel.bitmask &
+        CodecSpecificCapabilitiesLtv::SupportedAudioChannelCounts::ONE))
+    return false;
+  if (count == 2 &&
+      !(capability_channel.bitmask &
+        CodecSpecificCapabilitiesLtv::SupportedAudioChannelCounts::TWO))
+    return false;
+  return true;
 }
 
 bool LeAudioOffloadAudioProvider::isMatchedCodecFramesPerSDU(
@@ -322,12 +365,6 @@
   return true;
 }
 
-bool isMonoConfig(
-    CodecSpecificConfigurationLtv::AudioChannelAllocation allocation) {
-  auto channel_count = std::bitset<32>(allocation.bitmask);
-  return (channel_count.count() <= 1);
-}
-
 bool LeAudioOffloadAudioProvider::filterMatchedAseConfiguration(
     LeAudioAseConfiguration& setting_cfg,
     const LeAudioAseConfiguration& requirement_cfg) {
@@ -337,9 +374,6 @@
     if (!setting_cfg.codecId.has_value()) return false;
     if (!isMatchedValidCodec(setting_cfg.codecId.value(),
                              requirement_cfg.codecId.value())) {
-      LOG(WARNING) << __func__ << ": Doesn't match valid codec, cfg = "
-                   << setting_cfg.codecId.value().toString()
-                   << ", req = " << requirement_cfg.codecId.value().toString();
       return false;
     }
   }
@@ -347,9 +381,6 @@
   if (requirement_cfg.targetLatency !=
           LeAudioAseConfiguration::TargetLatency::UNDEFINED &&
       setting_cfg.targetLatency != requirement_cfg.targetLatency) {
-    LOG(WARNING) << __func__ << ": Doesn't match target latency, cfg = "
-                 << int(setting_cfg.targetLatency)
-                 << ", req = " << int(requirement_cfg.targetLatency);
     return false;
   }
   // Ignore PHY requirement
@@ -365,8 +396,6 @@
     auto cfg = cfg_tag_map.find(requirement_cfg.getTag());
     // Config not found for this requirement, cannot match
     if (cfg == cfg_tag_map.end()) {
-      LOG(WARNING) << __func__ << ": Config not found for the requirement "
-                   << requirement_cfg.toString();
       return false;
     }
 
@@ -377,10 +406,6 @@
       continue;
 
     if (cfg->second != requirement_cfg) {
-      LOG(WARNING) << __func__
-                   << ": Config doesn't match the requirement, cfg = "
-                   << cfg->second.toString()
-                   << ", req = " << requirement_cfg.toString();
       return false;
     }
   }
@@ -437,10 +462,6 @@
   return 0;
 }
 
-int getCountFromBitmask(int bitmask) {
-  return std::bitset<32>(bitmask).count();
-}
-
 std::optional<AseDirectionConfiguration> findValidMonoConfig(
     std::vector<AseDirectionConfiguration>& valid_direction_configurations,
     int bitmask) {
@@ -505,14 +526,13 @@
   return {};
 }
 
+// Check and filter each index to see if it's a match.
 void LeAudioOffloadAudioProvider::filterRequirementAseDirectionConfiguration(
     std::optional<std::vector<std::optional<AseDirectionConfiguration>>>&
         direction_configurations,
     const std::vector<std::optional<AseDirectionRequirement>>& requirements,
     std::optional<std::vector<std::optional<AseDirectionConfiguration>>>&
-        valid_direction_configurations,
-    bool is_exact) {
-  // For every requirement, find the matched ase configuration
+        valid_direction_configurations) {
   if (!direction_configurations.has_value()) return;
 
   if (!valid_direction_configurations.has_value()) {
@@ -520,38 +540,55 @@
         std::vector<std::optional<AseDirectionConfiguration>>();
   }
 
-  for (auto& requirement : requirements) {
-    if (!requirement.has_value()) continue;
-    auto req_allocation_bitmask = getLeAudioAseConfigurationAllocationBitmask(
-        requirement.value().aseConfiguration);
-    auto req_channel_count = getCountFromBitmask(req_allocation_bitmask);
-
-    auto temp = std::vector<AseDirectionConfiguration>();
-
-    for (auto direction_configuration : direction_configurations.value()) {
-      if (!direction_configuration.has_value()) continue;
-      if (!filterMatchedAseConfiguration(
-              direction_configuration.value().aseConfiguration,
-              requirement.value().aseConfiguration))
-        continue;
-      // Valid if match any requirement.
-      temp.push_back(direction_configuration.value());
-    }
-
-    // Get the best matching config based on channel allocation
-    auto total_cfg_channel_count = 0;
-    auto req_valid_configs = getValidConfigurationsFromAllocation(
-        req_allocation_bitmask, temp, is_exact);
-    // Count and check required channel counts
-    for (auto& cfg : req_valid_configs) {
-      total_cfg_channel_count += getCountFromBitmask(
-          getLeAudioAseConfigurationAllocationBitmask(cfg.aseConfiguration));
-      valid_direction_configurations.value().push_back(cfg);
-    }
-    if (total_cfg_channel_count != req_channel_count) {
+  // Exact matching process
+  // Need to respect the number of device
+  for (int i = 0; i < requirements.size(); ++i) {
+    auto requirement = requirements[i];
+    auto direction_configuration = direction_configurations.value()[i];
+    if (!direction_configuration.has_value()) {
       valid_direction_configurations = std::nullopt;
       return;
     }
+    auto cfg = direction_configuration.value();
+    if (!filterMatchedAseConfiguration(cfg.aseConfiguration,
+                                       requirement.value().aseConfiguration)) {
+      valid_direction_configurations = std::nullopt;
+      return;  // No way to match
+    }
+    // For exact match, we require this direction to have the same allocation.
+    // If stereo, need stereo.
+    // If mono, need mono (modified to the correct required allocation)
+    auto req_allocation_bitmask = getLeAudioAseConfigurationAllocationBitmask(
+        requirement.value().aseConfiguration);
+    int req_channel_count = getCountFromBitmask(req_allocation_bitmask);
+    int cfg_bitmask =
+        getLeAudioAseConfigurationAllocationBitmask(cfg.aseConfiguration);
+    int cfg_channel_count = getCountFromBitmask(cfg_bitmask);
+    if (req_channel_count <= 1) {
+      // MONO case, is a match if also mono, modify to the same allocation
+      if (cfg_channel_count > 1) {
+        valid_direction_configurations = std::nullopt;
+        return;  // Not a match
+      }
+      // Modify the bitmask to be the same as the requirement
+      for (auto& codec_cfg : cfg.aseConfiguration.codecConfiguration) {
+        if (codec_cfg.getTag() ==
+            CodecSpecificConfigurationLtv::Tag::audioChannelAllocation) {
+          codec_cfg
+              .get<CodecSpecificConfigurationLtv::Tag::audioChannelAllocation>()
+              .bitmask = req_allocation_bitmask;
+          break;
+        }
+      }
+    } else {
+      // STEREO case, is a match if same allocation
+      if (req_allocation_bitmask != cfg_bitmask) {
+        valid_direction_configurations = std::nullopt;
+        return;  // Not a match
+      }
+    }
+    // Push to list if valid
+    valid_direction_configurations.value().push_back(cfg);
   }
 }
 
@@ -612,8 +649,8 @@
 std::optional<LeAudioAseConfigurationSetting>
 LeAudioOffloadAudioProvider::getRequirementMatchedAseConfigurationSettings(
     IBluetoothAudioProvider::LeAudioAseConfigurationSetting& setting,
-    const IBluetoothAudioProvider::LeAudioConfigurationRequirement& requirement,
-    bool is_exact) {
+    const IBluetoothAudioProvider::LeAudioConfigurationRequirement&
+        requirement) {
   // Try to match context in metadata.
   if ((setting.audioContext.bitmask & requirement.audioContext.bitmask) !=
       requirement.audioContext.bitmask)
@@ -629,10 +666,29 @@
       .flags = setting.flags,
   };
 
+  // The number of AseDirectionRequirement in the requirement
+  // is the number of device.
+
+  // The exact matching process is as follow:
+  // 1. Setting direction has the same number of cfg (ignore when null require)
+  // 2. For each index, it's a 1-1 filter / mapping.
+
+  if (requirement.sinkAseRequirement.has_value() &&
+      requirement.sinkAseRequirement.value().size() !=
+          setting.sinkAseConfiguration.value().size()) {
+    return std::nullopt;
+  }
+
+  if (requirement.sourceAseRequirement.has_value() &&
+      requirement.sourceAseRequirement.value().size() !=
+          setting.sourceAseConfiguration.value().size()) {
+    return std::nullopt;
+  }
+
   if (requirement.sinkAseRequirement.has_value()) {
     filterRequirementAseDirectionConfiguration(
         setting.sinkAseConfiguration, requirement.sinkAseRequirement.value(),
-        filtered_setting.sinkAseConfiguration, is_exact);
+        filtered_setting.sinkAseConfiguration);
     if (!filtered_setting.sinkAseConfiguration.has_value()) {
       return std::nullopt;
     }
@@ -642,7 +698,7 @@
     filterRequirementAseDirectionConfiguration(
         setting.sourceAseConfiguration,
         requirement.sourceAseRequirement.value(),
-        filtered_setting.sourceAseConfiguration, is_exact);
+        filtered_setting.sourceAseConfiguration);
     if (!filtered_setting.sourceAseConfiguration.has_value()) {
       return std::nullopt;
     }
@@ -656,8 +712,7 @@
     std::vector<IBluetoothAudioProvider::LeAudioAseConfigurationSetting>&
         matched_ase_configuration_settings,
     const std::vector<IBluetoothAudioProvider::LeAudioConfigurationRequirement>&
-        in_requirements,
-    bool is_exact) {
+        in_requirements) {
   // Each requirement will match with a valid setting
   std::vector<IBluetoothAudioProvider::LeAudioAseConfigurationSetting> result;
   for (auto& requirement : in_requirements) {
@@ -667,12 +722,12 @@
 
     for (auto& setting : matched_ase_configuration_settings) {
       auto filtered_ase_configuration_setting =
-          getRequirementMatchedAseConfigurationSettings(setting, requirement,
-                                                        is_exact);
+          getRequirementMatchedAseConfigurationSettings(setting, requirement);
       if (filtered_ase_configuration_setting.has_value()) {
         result.push_back(filtered_ase_configuration_setting.value());
-        LOG(INFO) << __func__ << ": Result = "
-                  << filtered_ase_configuration_setting.value().toString();
+        LOG(INFO) << __func__ << ": Result found: "
+                  << getSettingOutputString(
+                         filtered_ase_configuration_setting.value());
         // Found a matched setting, ignore other settings
         is_matched = true;
         break;
@@ -690,8 +745,8 @@
 }
 
 // For each requirement, a valid ASE configuration will satify:
-// - matched with any sink capability (if presented)
-// - OR matched with any source capability (if presented)
+// - matched with the sink capability (if presented)
+// - AND matched with the source capability (if presented)
 // - and the setting need to pass the requirement
 ndk::ScopedAStatus LeAudioOffloadAudioProvider::getLeAudioAseConfiguration(
     const std::optional<std::vector<
@@ -720,48 +775,54 @@
   // -> non-preferred list will have settings with any context
   // We want to match requirement with preferred context settings first
   std::vector<IBluetoothAudioProvider::LeAudioAseConfigurationSetting>
+      sink_matched_ase_configuration_settings;
+  std::vector<IBluetoothAudioProvider::LeAudioAseConfigurationSetting>
       matched_ase_configuration_settings;
   // Matched ASE configuration with non-preferred audio context
   std::vector<IBluetoothAudioProvider::LeAudioAseConfigurationSetting>
+      sink_non_prefer_matched_ase_configuration_settings;
+  std::vector<IBluetoothAudioProvider::LeAudioAseConfigurationSetting>
       non_prefer_matched_ase_configuration_settings;
 
-  if (in_remoteSinkAudioCapabilities.has_value())
-    // Matching each setting with any remote capabilities
+  // A setting must match both source and sink.
+  // First filter all setting matched with sink capability
+  if (in_remoteSinkAudioCapabilities.has_value()) {
     for (auto& setting : ase_configuration_settings)
       for (auto& capability : in_remoteSinkAudioCapabilities.value()) {
         if (!capability.has_value()) continue;
+        // LOG(DEBUG) << __func__ << ": " << capability.value().toString();
         auto filtered_ase_configuration_setting =
             getCapabilitiesMatchedAseConfigurationSettings(
                 setting, capability.value(), kLeAudioDirectionSink);
         if (filtered_ase_configuration_setting.has_value()) {
           // Push to non-prefer first for the broadest matching possible
-          non_prefer_matched_ase_configuration_settings.push_back(
+          sink_non_prefer_matched_ase_configuration_settings.push_back(
               filtered_ase_configuration_setting.value());
           // Try to filter out prefer context to another vector.
           if (filterCapabilitiesMatchedContext(
                   filtered_ase_configuration_setting.value().audioContext,
                   capability.value())) {
-            matched_ase_configuration_settings.push_back(
+            sink_matched_ase_configuration_settings.push_back(
                 filtered_ase_configuration_setting.value());
           }
         }
       }
+  } else {
+    sink_matched_ase_configuration_settings = ase_configuration_settings;
+    sink_non_prefer_matched_ase_configuration_settings =
+        ase_configuration_settings;
+  }
 
   // Combine filter every source capability
-  if (in_remoteSourceAudioCapabilities.has_value())
-    // Matching each setting with any remote capabilities
-    for (auto& setting : ase_configuration_settings)
+  if (in_remoteSourceAudioCapabilities.has_value()) {
+    // Prefer context
+    for (auto& setting : sink_matched_ase_configuration_settings)
       for (auto& capability : in_remoteSourceAudioCapabilities.value()) {
         if (!capability.has_value()) continue;
         auto filtered_ase_configuration_setting =
             getCapabilitiesMatchedAseConfigurationSettings(
                 setting, capability.value(), kLeAudioDirectionSource);
         if (filtered_ase_configuration_setting.has_value()) {
-          // Put into the same list
-          // possibly duplicated, filtered by requirement later
-          // Push to non-prefer first for the broadest matching possible
-          non_prefer_matched_ase_configuration_settings.push_back(
-              filtered_ase_configuration_setting.value());
           // Try to filter out prefer context to another vector.
           if (filterCapabilitiesMatchedContext(
                   filtered_ase_configuration_setting.value().audioContext,
@@ -772,43 +833,52 @@
         }
       }
 
+    // Non prefer context
+    for (auto& setting : sink_non_prefer_matched_ase_configuration_settings)
+      for (auto& capability : in_remoteSourceAudioCapabilities.value()) {
+        if (!capability.has_value()) continue;
+        auto filtered_ase_configuration_setting =
+            getCapabilitiesMatchedAseConfigurationSettings(
+                setting, capability.value(), kLeAudioDirectionSource);
+        if (filtered_ase_configuration_setting.has_value()) {
+          // Push to non-prefer first for the broadest matching possible
+          non_prefer_matched_ase_configuration_settings.push_back(
+              filtered_ase_configuration_setting.value());
+        }
+      }
+  } else {
+    matched_ase_configuration_settings =
+        sink_matched_ase_configuration_settings;
+    non_prefer_matched_ase_configuration_settings =
+        sink_non_prefer_matched_ase_configuration_settings;
+  }
+
   // Matching priority list:
   // Preferred context - exact match with allocation
   // Any context - exact match with allocation
-  // Preferred context - loose match with allocation
-  // Any context - loose match with allocation
 
-  // A loose match will attempt to return 2 settings with the
-  // combined allocation bitmask equal the required allocation.
-  // For example, we can return 2 link (left link and right link) when
-  // the requirement required 1 (left + right) link.
-  auto result = matchWithRequirement(matched_ase_configuration_settings,
-                                     in_requirements, true);
-  if (result.empty()) {
-    LOG(WARNING)
-        << __func__
-        << ": Cannot match with preferred context settings - exact match";
-    result = matchWithRequirement(non_prefer_matched_ase_configuration_settings,
-                                  in_requirements, true);
+  LOG(DEBUG) << __func__ << ": Called with requirement: ";
+  for (auto& requirement : in_requirements) {
+    LOG(DEBUG) << __func__ << " requirement: " << requirement.toString();
   }
-  if (result.empty()) {
-    LOG(WARNING)
-        << __func__
-        << ": Cannot match with non-preferred context settings - exact match";
-    result = matchWithRequirement(matched_ase_configuration_settings,
-                                  in_requirements, false);
+
+  LOG(DEBUG) << __func__ << ": List of settings with the same context:";
+  for (auto& setting : matched_ase_configuration_settings) {
+    LOG(DEBUG) << __func__ << ": " << getSettingOutputString(setting);
   }
+
+  auto result =
+      matchWithRequirement(matched_ase_configuration_settings, in_requirements);
   if (result.empty()) {
     LOG(WARNING) << __func__
-                 << ": Cannot match with preferred context settings - "
-                    "non-exact match";
+                 << ": Cannot match with preferred context settings";
     result = matchWithRequirement(non_prefer_matched_ase_configuration_settings,
-                                  in_requirements, false);
+                                  in_requirements);
   }
-  if (result.empty())
+  if (result.empty()) {
     LOG(ERROR) << __func__
-               << ": Cannot match with non preferred context settings - "
-                  "non-exact match";
+               << ": Cannot match with non-preferred context settings";
+  }
   *_aidl_return = result;
   return ndk::ScopedAStatus::ok();
 };
diff --git a/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.h b/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.h
index 043d923..38af1ff 100644
--- a/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.h
+++ b/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.h
@@ -139,8 +139,7 @@
           direction_configurations,
       const std::vector<std::optional<AseDirectionRequirement>>& requirements,
       std::optional<std::vector<std::optional<AseDirectionConfiguration>>>&
-          valid_direction_configurations,
-      bool is_exact);
+          valid_direction_configurations);
   std::optional<LeAudioAseConfigurationSetting>
   getCapabilitiesMatchedAseConfigurationSettings(
       IBluetoothAudioProvider::LeAudioAseConfigurationSetting& setting,
@@ -150,8 +149,7 @@
   getRequirementMatchedAseConfigurationSettings(
       IBluetoothAudioProvider::LeAudioAseConfigurationSetting& setting,
       const IBluetoothAudioProvider::LeAudioConfigurationRequirement&
-          requirement,
-      bool is_exact);
+          requirement);
   bool isMatchedQosRequirement(LeAudioAseQosConfiguration setting_qos,
                                AseQosDirectionRequirement requirement_qos);
   std::optional<LeAudioBroadcastConfigurationSetting>
@@ -175,8 +173,7 @@
           matched_ase_configuration_settings,
       const std::vector<
           IBluetoothAudioProvider::LeAudioConfigurationRequirement>&
-          in_requirements,
-      bool is_exact);
+          in_requirements);
 };
 
 class LeAudioOffloadOutputAudioProvider : public LeAudioOffloadAudioProvider {