diff --git a/bluetooth/audio/aidl/Android.bp b/bluetooth/audio/aidl/Android.bp
index 12eed55..5107240 100644
--- a/bluetooth/audio/aidl/Android.bp
+++ b/bluetooth/audio/aidl/Android.bp
@@ -43,6 +43,10 @@
             vndk: {
                 enabled: true,
             },
+            apex_available: [
+                "//apex_available:platform",
+                "com.android.bluetooth",
+            ],
         },
     },
 }
diff --git a/bluetooth/audio/aidl/default/A2dpOffloadAudioProvider.cpp b/bluetooth/audio/aidl/default/A2dpOffloadAudioProvider.cpp
new file mode 100644
index 0000000..fc8a911
--- /dev/null
+++ b/bluetooth/audio/aidl/default/A2dpOffloadAudioProvider.cpp
@@ -0,0 +1,71 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#define LOG_TAG "BTAudioProviderA2dpHW"
+
+#include "A2dpOffloadAudioProvider.h"
+
+#include <BluetoothAudioCodecs.h>
+#include <BluetoothAudioSessionReport.h>
+#include <android-base/logging.h>
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+A2dpOffloadAudioProvider::A2dpOffloadAudioProvider() {
+  session_type_ = SessionType::A2DP_HARDWARE_OFFLOAD_ENCODING_DATAPATH;
+}
+
+bool A2dpOffloadAudioProvider::isValid(const SessionType& session_type) {
+  return (session_type == session_type_);
+}
+
+ndk::ScopedAStatus A2dpOffloadAudioProvider::startSession(
+    const std::shared_ptr<IBluetoothAudioPort>& host_if,
+    const AudioConfiguration& audio_config, DataMQDesc* _aidl_return) {
+  if (audio_config.getTag() != AudioConfiguration::a2dpConfig) {
+    LOG(WARNING) << __func__ << " - Invalid Audio Configuration="
+                 << audio_config.toString();
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  if (!BluetoothAudioCodecs::IsOffloadCodecConfigurationValid(
+          session_type_, audio_config.get<AudioConfiguration::a2dpConfig>())) {
+    LOG(WARNING) << __func__ << " - Invalid Audio Configuration="
+                 << audio_config.toString();
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  return BluetoothAudioProvider::startSession(host_if, audio_config,
+                                              _aidl_return);
+}
+
+ndk::ScopedAStatus A2dpOffloadAudioProvider::onSessionReady(
+    DataMQDesc* _aidl_return) {
+  *_aidl_return = DataMQDesc();
+  BluetoothAudioSessionReport::OnSessionStarted(session_type_, stack_iface_,
+                                                nullptr, *audio_config_);
+  return ndk::ScopedAStatus::ok();
+}
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
\ No newline at end of file
diff --git a/bluetooth/audio/aidl/default/A2dpOffloadAudioProvider.h b/bluetooth/audio/aidl/default/A2dpOffloadAudioProvider.h
new file mode 100644
index 0000000..5934f5b
--- /dev/null
+++ b/bluetooth/audio/aidl/default/A2dpOffloadAudioProvider.h
@@ -0,0 +1,45 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#pragma once
+
+#include "BluetoothAudioProvider.h"
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+class A2dpOffloadAudioProvider : public BluetoothAudioProvider {
+ public:
+  A2dpOffloadAudioProvider();
+
+  bool isValid(const SessionType& session_type) override;
+
+  ndk::ScopedAStatus startSession(
+      const std::shared_ptr<IBluetoothAudioPort>& host_if,
+      const AudioConfiguration& audio_config, DataMQDesc* _aidl_return);
+
+ private:
+  ndk::ScopedAStatus onSessionReady(DataMQDesc* _aidl_return) override;
+};
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
diff --git a/bluetooth/audio/aidl/default/A2dpSoftwareAudioProvider.cpp b/bluetooth/audio/aidl/default/A2dpSoftwareAudioProvider.cpp
new file mode 100644
index 0000000..7e49074
--- /dev/null
+++ b/bluetooth/audio/aidl/default/A2dpSoftwareAudioProvider.cpp
@@ -0,0 +1,100 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#define LOG_TAG "BTAudioProviderA2dpSW"
+
+#include "A2dpSoftwareAudioProvider.h"
+
+#include <BluetoothAudioCodecs.h>
+#include <BluetoothAudioSessionReport.h>
+#include <android-base/logging.h>
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+// Here the buffer size is based on SBC
+static constexpr uint32_t kPcmFrameSize = 4;  // 16 bits per sample / stereo
+// SBC is 128, and here we choose the LCM of 16, 24, and 32
+static constexpr uint32_t kPcmFrameCount = 96;
+static constexpr uint32_t kRtpFrameSize = kPcmFrameSize * kPcmFrameCount;
+// The max counts by 1 tick (20ms) for SBC is about 7. Since using 96 for the
+// PCM counts, here we just choose a greater number
+static constexpr uint32_t kRtpFrameCount = 10;
+static constexpr uint32_t kBufferSize = kRtpFrameSize * kRtpFrameCount;
+static constexpr uint32_t kBufferCount = 2;  // double buffer
+static constexpr uint32_t kDataMqSize = kBufferSize * kBufferCount;
+
+A2dpSoftwareAudioProvider::A2dpSoftwareAudioProvider()
+    : BluetoothAudioProvider(), data_mq_(nullptr) {
+  LOG(INFO) << __func__ << " - size of audio buffer " << kDataMqSize
+            << " byte(s)";
+  std::unique_ptr<DataMQ> data_mq(
+      new DataMQ(kDataMqSize, /* EventFlag */ true));
+  if (data_mq && data_mq->isValid()) {
+    data_mq_ = std::move(data_mq);
+    session_type_ = SessionType::A2DP_SOFTWARE_ENCODING_DATAPATH;
+  } else {
+    ALOGE_IF(!data_mq, "failed to allocate data MQ");
+    ALOGE_IF(data_mq && !data_mq->isValid(), "data MQ is invalid");
+  }
+}
+
+bool A2dpSoftwareAudioProvider::isValid(const SessionType& sessionType) {
+  return (sessionType == session_type_ && data_mq_ && data_mq_->isValid());
+}
+
+ndk::ScopedAStatus A2dpSoftwareAudioProvider::startSession(
+    const std::shared_ptr<IBluetoothAudioPort>& host_if,
+    const AudioConfiguration& audio_config, DataMQDesc* _aidl_return) {
+  if (audio_config.getTag() != AudioConfiguration::pcmConfig) {
+    LOG(WARNING) << __func__ << " - Invalid Audio Configuration="
+                 << audio_config.toString();
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  const PcmConfiguration& pcm_config =
+      audio_config.get<AudioConfiguration::pcmConfig>();
+  if (!BluetoothAudioCodecs::IsSoftwarePcmConfigurationValid(pcm_config)) {
+    LOG(WARNING) << __func__ << " - Unsupported PCM Configuration="
+                 << pcm_config.toString();
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+
+  return BluetoothAudioProvider::startSession(host_if, audio_config,
+                                              _aidl_return);
+}
+
+ndk::ScopedAStatus A2dpSoftwareAudioProvider::onSessionReady(
+    DataMQDesc* _aidl_return) {
+  if (data_mq_ == nullptr || !data_mq_->isValid()) {
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  *_aidl_return = data_mq_->dupeDesc();
+  BluetoothAudioSessionReport::OnSessionStarted(session_type_, stack_iface_,
+                                                _aidl_return, *audio_config_);
+  return ndk::ScopedAStatus::ok();
+}
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
\ No newline at end of file
diff --git a/bluetooth/audio/aidl/default/A2dpSoftwareAudioProvider.h b/bluetooth/audio/aidl/default/A2dpSoftwareAudioProvider.h
new file mode 100644
index 0000000..3bc0a13
--- /dev/null
+++ b/bluetooth/audio/aidl/default/A2dpSoftwareAudioProvider.h
@@ -0,0 +1,48 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#pragma once
+
+#include "BluetoothAudioProvider.h"
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+class A2dpSoftwareAudioProvider : public BluetoothAudioProvider {
+ public:
+  A2dpSoftwareAudioProvider();
+
+  bool isValid(const SessionType& sessionType) override;
+
+  ndk::ScopedAStatus startSession(
+      const std::shared_ptr<IBluetoothAudioPort>& host_if,
+      const AudioConfiguration& audio_config, DataMQDesc* _aidl_return);
+
+ private:
+  // audio data queue for software encoding
+  std::unique_ptr<DataMQ> data_mq_;
+
+  ndk::ScopedAStatus onSessionReady(DataMQDesc* _aidl_return) override;
+};
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
diff --git a/bluetooth/audio/aidl/default/Android.bp b/bluetooth/audio/aidl/default/Android.bp
new file mode 100644
index 0000000..846702f
--- /dev/null
+++ b/bluetooth/audio/aidl/default/Android.bp
@@ -0,0 +1,34 @@
+package {
+    // See: http://go/android-license-faq
+    // A large-scale-change added 'default_applicable_licenses' to import
+    // all of the 'license_kinds' from "hardware_interfaces_license"
+    // to get the below license kinds:
+    //   SPDX-license-identifier-Apache-2.0
+    default_applicable_licenses: ["hardware_interfaces_license"],
+}
+
+cc_library_shared {
+    name: "android.hardware.bluetooth.audio-V1-impl",
+    vendor: true,
+    vintf_fragments: ["bluetooth_audio.xml"],
+    srcs: [
+        "BluetoothAudioProvider.cpp",
+        "BluetoothAudioProviderFactory.cpp",
+        "A2dpOffloadAudioProvider.cpp",
+        "A2dpSoftwareAudioProvider.cpp",
+        "HearingAidAudioProvider.cpp",
+        "LeAudioOffloadAudioProvider.cpp",
+        "LeAudioSoftwareAudioProvider.cpp",
+    ],
+    export_include_dirs: ["."],
+    header_libs: ["libhardware_headers"],
+    shared_libs: [
+        "libbase",
+        "libbinder_ndk",
+        "libcutils",
+        "libfmq",
+        "liblog",
+        "android.hardware.bluetooth.audio-V1-ndk",
+        "libbluetooth_audio_session_aidl",
+    ],
+}
diff --git a/bluetooth/audio/aidl/default/BluetoothAudioProvider.cpp b/bluetooth/audio/aidl/default/BluetoothAudioProvider.cpp
new file mode 100644
index 0000000..c2ffa2e
--- /dev/null
+++ b/bluetooth/audio/aidl/default/BluetoothAudioProvider.cpp
@@ -0,0 +1,138 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#define LOG_TAG "BTAudioProviderStub"
+
+#include "BluetoothAudioProvider.h"
+
+#include <BluetoothAudioSessionReport.h>
+#include <android-base/logging.h>
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+BluetoothAudioProvider::BluetoothAudioProvider() {
+  death_recipient_ = ::ndk::ScopedAIBinder_DeathRecipient(
+      AIBinder_DeathRecipient_new(binderDiedCallbackAidl));
+}
+
+ndk::ScopedAStatus BluetoothAudioProvider::startSession(
+    const std::shared_ptr<IBluetoothAudioPort>& host_if,
+    const AudioConfiguration& audio_config, DataMQDesc* _aidl_return) {
+  if (host_if == nullptr) {
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  audio_config_ = std::make_unique<AudioConfiguration>(audio_config);
+  stack_iface_ = host_if;
+
+  AIBinder_linkToDeath(stack_iface_->asBinder().get(), death_recipient_.get(),
+                       this);
+
+  onSessionReady(_aidl_return);
+  return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus BluetoothAudioProvider::endSession() {
+  LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_);
+
+  if (stack_iface_ != nullptr) {
+    BluetoothAudioSessionReport::OnSessionEnded(session_type_);
+
+    AIBinder_unlinkToDeath(stack_iface_->asBinder().get(),
+                           death_recipient_.get(), this);
+  } else {
+    LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_)
+              << " has NO session";
+  }
+
+  stack_iface_ = nullptr;
+  audio_config_ = nullptr;
+
+  return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus BluetoothAudioProvider::streamStarted(
+    BluetoothAudioStatus status) {
+  LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_)
+            << ", status=" << toString(status);
+
+  if (stack_iface_ != nullptr) {
+    BluetoothAudioSessionReport::ReportControlStatus(session_type_, true,
+                                                     status);
+  } else {
+    LOG(WARNING) << __func__ << " - SessionType=" << toString(session_type_)
+                 << ", status=" << toString(status) << " has NO session";
+  }
+
+  return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus BluetoothAudioProvider::streamSuspended(
+    BluetoothAudioStatus status) {
+  LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_)
+            << ", status=" << toString(status);
+
+  if (stack_iface_ != nullptr) {
+    BluetoothAudioSessionReport::ReportControlStatus(session_type_, false,
+                                                     status);
+  } else {
+    LOG(WARNING) << __func__ << " - SessionType=" << toString(session_type_)
+                 << ", status=" << toString(status) << " has NO session";
+  }
+  return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus BluetoothAudioProvider::updateAudioConfiguration(
+    const AudioConfiguration& audio_config) {
+  LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_);
+
+  if (stack_iface_ == nullptr || audio_config_ == nullptr) {
+    LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_)
+              << " has NO session";
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+
+  if (audio_config.getTag() != audio_config_->getTag()) {
+    LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_)
+              << " audio config type is not match";
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+
+  audio_config_ = std::make_unique<AudioConfiguration>(audio_config);
+  BluetoothAudioSessionReport::ReportAudioConfigChanged(session_type_,
+                                                        *audio_config_);
+  return ndk::ScopedAStatus::ok();
+}
+
+void BluetoothAudioProvider::binderDiedCallbackAidl(void* ptr) {
+  LOG(ERROR) << __func__ << " - BluetoothAudio Service died";
+  auto provider = static_cast<BluetoothAudioProvider*>(ptr);
+  if (provider == nullptr) {
+    LOG(ERROR) << __func__ << ": Null AudioProvider HAL died";
+    return;
+  }
+  provider->endSession();
+}
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
\ No newline at end of file
diff --git a/bluetooth/audio/aidl/default/BluetoothAudioProvider.h b/bluetooth/audio/aidl/default/BluetoothAudioProvider.h
new file mode 100644
index 0000000..f7acbdf
--- /dev/null
+++ b/bluetooth/audio/aidl/default/BluetoothAudioProvider.h
@@ -0,0 +1,67 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+#pragma once
+
+#include <aidl/android/hardware/bluetooth/audio/BnBluetoothAudioProvider.h>
+#include <aidl/android/hardware/bluetooth/audio/SessionType.h>
+#include <fmq/AidlMessageQueue.h>
+
+using ::aidl::android::hardware::common::fmq::MQDescriptor;
+using ::aidl::android::hardware::common::fmq::SynchronizedReadWrite;
+using ::android::AidlMessageQueue;
+
+using MqDataType = int8_t;
+using MqDataMode = SynchronizedReadWrite;
+using DataMQ = AidlMessageQueue<MqDataType, MqDataMode>;
+using DataMQDesc = MQDescriptor<MqDataType, MqDataMode>;
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+class BluetoothAudioProvider : public BnBluetoothAudioProvider {
+ public:
+  BluetoothAudioProvider();
+
+  ndk::ScopedAStatus startSession(
+      const std::shared_ptr<IBluetoothAudioPort>& host_if,
+      const AudioConfiguration& audio_config, DataMQDesc* _aidl_return);
+  ndk::ScopedAStatus endSession();
+  ndk::ScopedAStatus streamStarted(BluetoothAudioStatus status);
+  ndk::ScopedAStatus streamSuspended(BluetoothAudioStatus status);
+  ndk::ScopedAStatus updateAudioConfiguration(
+      const AudioConfiguration& audio_config);
+
+  virtual bool isValid(const SessionType& sessionType) = 0;
+
+ protected:
+  virtual ndk::ScopedAStatus onSessionReady(DataMQDesc* _aidl_return) = 0;
+  static void binderDiedCallbackAidl(void* cookie_ptr);
+
+  ::ndk::ScopedAIBinder_DeathRecipient death_recipient_;
+
+  std::shared_ptr<IBluetoothAudioPort> stack_iface_;
+  std::unique_ptr<AudioConfiguration> audio_config_ = nullptr;
+  SessionType session_type_;
+};
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
\ No newline at end of file
diff --git a/bluetooth/audio/aidl/default/BluetoothAudioProviderFactory.cpp b/bluetooth/audio/aidl/default/BluetoothAudioProviderFactory.cpp
new file mode 100644
index 0000000..8e6cee7
--- /dev/null
+++ b/bluetooth/audio/aidl/default/BluetoothAudioProviderFactory.cpp
@@ -0,0 +1,124 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#define LOG_TAG "BTAudioProvidersFactory"
+
+#include "BluetoothAudioProviderFactory.h"
+
+#include <BluetoothAudioCodecs.h>
+#include <android-base/logging.h>
+
+#include "A2dpOffloadAudioProvider.h"
+#include "A2dpSoftwareAudioProvider.h"
+#include "BluetoothAudioProvider.h"
+#include "HearingAidAudioProvider.h"
+#include "LeAudioOffloadAudioProvider.h"
+#include "LeAudioSoftwareAudioProvider.h"
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+BluetoothAudioProviderFactory::BluetoothAudioProviderFactory() {}
+
+ndk::ScopedAStatus BluetoothAudioProviderFactory::openProvider(
+    const SessionType session_type,
+    std::shared_ptr<IBluetoothAudioProvider>* _aidl_return) {
+  LOG(INFO) << __func__ << " - SessionType=" << toString(session_type);
+  std::shared_ptr<BluetoothAudioProvider> provider = nullptr;
+
+  switch (session_type) {
+    case SessionType::A2DP_SOFTWARE_ENCODING_DATAPATH:
+      provider = ndk::SharedRefBase::make<A2dpSoftwareAudioProvider>();
+      break;
+    case SessionType::A2DP_HARDWARE_OFFLOAD_ENCODING_DATAPATH:
+      provider = ndk::SharedRefBase::make<A2dpOffloadAudioProvider>();
+      break;
+    case SessionType::HEARING_AID_SOFTWARE_ENCODING_DATAPATH:
+      provider = ndk::SharedRefBase::make<HearingAidAudioProvider>();
+      break;
+    case SessionType::LE_AUDIO_SOFTWARE_ENCODING_DATAPATH:
+      provider = ndk::SharedRefBase::make<LeAudioSoftwareOutputAudioProvider>();
+      break;
+    case SessionType::LE_AUDIO_HARDWARE_OFFLOAD_ENCODING_DATAPATH:
+      provider = ndk::SharedRefBase::make<LeAudioOffloadOutputAudioProvider>();
+      break;
+    case SessionType::LE_AUDIO_SOFTWARE_DECODING_DATAPATH:
+      provider = ndk::SharedRefBase::make<LeAudioSoftwareInputAudioProvider>();
+      break;
+    case SessionType::LE_AUDIO_HARDWARE_OFFLOAD_DECODING_DATAPATH:
+      provider = ndk::SharedRefBase::make<LeAudioOffloadInputAudioProvider>();
+      break;
+    default:
+      provider = nullptr;
+      break;
+  }
+
+  if (provider == nullptr || !provider->isValid(session_type)) {
+    provider = nullptr;
+    LOG(ERROR) << __func__ << " - SessionType=" << toString(session_type);
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  *_aidl_return = provider;
+
+  return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus BluetoothAudioProviderFactory::getProviderCapabilities(
+    const SessionType session_type,
+    std::vector<AudioCapabilities>* _aidl_return) {
+  if (session_type == SessionType::A2DP_HARDWARE_OFFLOAD_ENCODING_DATAPATH) {
+    auto codec_capabilities =
+        BluetoothAudioCodecs::GetA2dpOffloadCodecCapabilities(session_type);
+    _aidl_return->resize(codec_capabilities.size());
+    for (int i = 0; i < codec_capabilities.size(); i++) {
+      _aidl_return->at(i).set<AudioCapabilities::a2dpCapabilities>(
+          codec_capabilities[i]);
+    }
+  } else if (session_type ==
+                 SessionType::LE_AUDIO_HARDWARE_OFFLOAD_ENCODING_DATAPATH ||
+             session_type ==
+                 SessionType::LE_AUDIO_HARDWARE_OFFLOAD_DECODING_DATAPATH) {
+    std::vector<LeAudioCodecCapabilitiesSetting> db_codec_capabilities =
+        BluetoothAudioCodecs::GetLeAudioOffloadCodecCapabilities(session_type);
+    if (db_codec_capabilities.size()) {
+      _aidl_return->resize(db_codec_capabilities.size());
+      for (int i = 0; i < db_codec_capabilities.size(); ++i) {
+        _aidl_return->at(i).set<AudioCapabilities::leAudioCapabilities>(
+            db_codec_capabilities[i]);
+      }
+    }
+  } else if (session_type != SessionType::UNKNOWN) {
+    auto pcm_capabilities = BluetoothAudioCodecs::GetSoftwarePcmCapabilities();
+    _aidl_return->resize(pcm_capabilities.size());
+    for (int i = 0; i < pcm_capabilities.size(); i++) {
+      _aidl_return->at(i).set<AudioCapabilities::pcmCapabilities>(
+          pcm_capabilities[i]);
+    }
+  }
+
+  LOG(INFO) << __func__ << " - SessionType=" << toString(session_type)
+            << " supports " << _aidl_return->size() << " codecs";
+  return ndk::ScopedAStatus::ok();
+}
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
\ No newline at end of file
diff --git a/bluetooth/audio/aidl/default/BluetoothAudioProviderFactory.h b/bluetooth/audio/aidl/default/BluetoothAudioProviderFactory.h
new file mode 100644
index 0000000..96d888c
--- /dev/null
+++ b/bluetooth/audio/aidl/default/BluetoothAudioProviderFactory.h
@@ -0,0 +1,51 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#pragma once
+
+#include <aidl/android/hardware/bluetooth/audio/BnBluetoothAudioProviderFactory.h>
+
+#include "A2dpOffloadAudioProvider.h"
+#include "A2dpSoftwareAudioProvider.h"
+#include "BluetoothAudioProvider.h"
+#include "HearingAidAudioProvider.h"
+#include "LeAudioOffloadAudioProvider.h"
+#include "LeAudioSoftwareAudioProvider.h"
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+class BluetoothAudioProviderFactory : public BnBluetoothAudioProviderFactory {
+ public:
+  BluetoothAudioProviderFactory();
+
+  ndk::ScopedAStatus openProvider(
+      const SessionType session_type,
+      std::shared_ptr<IBluetoothAudioProvider>* _aidl_return) override;
+
+  ndk::ScopedAStatus getProviderCapabilities(
+      const SessionType session_type,
+      std::vector<AudioCapabilities>* _aidl_return) override;
+};
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
diff --git a/bluetooth/audio/aidl/default/HearingAidAudioProvider.cpp b/bluetooth/audio/aidl/default/HearingAidAudioProvider.cpp
new file mode 100644
index 0000000..a993059
--- /dev/null
+++ b/bluetooth/audio/aidl/default/HearingAidAudioProvider.cpp
@@ -0,0 +1,95 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#define LOG_TAG "BTAudioProviderHearingAid"
+
+#include "HearingAidAudioProvider.h"
+
+#include <BluetoothAudioCodecs.h>
+#include <BluetoothAudioSessionReport.h>
+#include <android-base/logging.h>
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+static constexpr uint32_t kPcmFrameSize = 4;  // 16 bits per sample / stereo
+static constexpr uint32_t kPcmFrameCount = 128;
+static constexpr uint32_t kRtpFrameSize = kPcmFrameSize * kPcmFrameCount;
+static constexpr uint32_t kRtpFrameCount = 7;  // max counts by 1 tick (20ms)
+static constexpr uint32_t kBufferSize = kRtpFrameSize * kRtpFrameCount;
+static constexpr uint32_t kBufferCount = 1;  // single buffer
+static constexpr uint32_t kDataMqSize = kBufferSize * kBufferCount;
+
+HearingAidAudioProvider::HearingAidAudioProvider()
+    : BluetoothAudioProvider(), data_mq_(nullptr) {
+  LOG(INFO) << __func__ << " - size of audio buffer " << kDataMqSize
+            << " byte(s)";
+  std::unique_ptr<DataMQ> data_mq(
+      new DataMQ(kDataMqSize, /* EventFlag */ true));
+  if (data_mq && data_mq->isValid()) {
+    data_mq_ = std::move(data_mq);
+    session_type_ = SessionType::HEARING_AID_SOFTWARE_ENCODING_DATAPATH;
+  } else {
+    ALOGE_IF(!data_mq, "failed to allocate data MQ");
+    ALOGE_IF(data_mq && !data_mq->isValid(), "data MQ is invalid");
+  }
+}
+bool HearingAidAudioProvider::isValid(const SessionType& sessionType) {
+  return (sessionType == session_type_ && data_mq_ && data_mq_->isValid());
+}
+
+ndk::ScopedAStatus HearingAidAudioProvider::startSession(
+    const std::shared_ptr<IBluetoothAudioPort>& host_if,
+    const AudioConfiguration& audio_config, DataMQDesc* _aidl_return) {
+  if (audio_config.getTag() != AudioConfiguration::pcmConfig) {
+    LOG(WARNING) << __func__ << " - Invalid Audio Configuration="
+                 << audio_config.toString();
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  const auto& pcm_config = audio_config.get<AudioConfiguration::pcmConfig>();
+  if (!BluetoothAudioCodecs::IsSoftwarePcmConfigurationValid(pcm_config)) {
+    LOG(WARNING) << __func__ << " - Unsupported PCM Configuration="
+                 << pcm_config.toString();
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+
+  return BluetoothAudioProvider::startSession(host_if, audio_config,
+                                              _aidl_return);
+}
+
+ndk::ScopedAStatus HearingAidAudioProvider::onSessionReady(
+    DataMQDesc* _aidl_return) {
+  if (data_mq_ == nullptr || !data_mq_->isValid()) {
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  auto desc = data_mq_->dupeDesc();
+  BluetoothAudioSessionReport::OnSessionStarted(session_type_, stack_iface_,
+                                                &desc, *audio_config_);
+  *_aidl_return = data_mq_->dupeDesc();
+  return ndk::ScopedAStatus::ok();
+}
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
\ No newline at end of file
diff --git a/bluetooth/audio/aidl/default/HearingAidAudioProvider.h b/bluetooth/audio/aidl/default/HearingAidAudioProvider.h
new file mode 100644
index 0000000..a7e19e9
--- /dev/null
+++ b/bluetooth/audio/aidl/default/HearingAidAudioProvider.h
@@ -0,0 +1,48 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#pragma once
+
+#include "BluetoothAudioProvider.h"
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+class HearingAidAudioProvider : public BluetoothAudioProvider {
+ public:
+  HearingAidAudioProvider();
+
+  bool isValid(const SessionType& sessionType) override;
+
+  ndk::ScopedAStatus startSession(
+      const std::shared_ptr<IBluetoothAudioPort>& host_if,
+      const AudioConfiguration& audio_config, DataMQDesc* _aidl_return);
+
+ private:
+  // audio data queue for software encoding
+  std::unique_ptr<DataMQ> data_mq_;
+
+  ndk::ScopedAStatus onSessionReady(DataMQDesc* _aidl_return) override;
+};
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
diff --git a/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.cpp b/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.cpp
new file mode 100644
index 0000000..4078783
--- /dev/null
+++ b/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.cpp
@@ -0,0 +1,83 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#define LOG_TAG "BTAudioProviderLeAudioSW"
+
+#include "LeAudioOffloadAudioProvider.h"
+
+#include <BluetoothAudioCodecs.h>
+#include <BluetoothAudioSessionReport.h>
+#include <android-base/logging.h>
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+LeAudioOffloadOutputAudioProvider::LeAudioOffloadOutputAudioProvider()
+    : LeAudioOffloadAudioProvider() {
+  session_type_ = SessionType::LE_AUDIO_HARDWARE_OFFLOAD_ENCODING_DATAPATH;
+}
+
+LeAudioOffloadInputAudioProvider::LeAudioOffloadInputAudioProvider()
+    : LeAudioOffloadAudioProvider() {
+  session_type_ = SessionType::LE_AUDIO_HARDWARE_OFFLOAD_DECODING_DATAPATH;
+}
+
+LeAudioOffloadAudioProvider::LeAudioOffloadAudioProvider()
+    : BluetoothAudioProvider() {}
+
+bool LeAudioOffloadAudioProvider::isValid(const SessionType& sessionType) {
+  return (sessionType == session_type_);
+}
+
+ndk::ScopedAStatus LeAudioOffloadAudioProvider::startSession(
+    const std::shared_ptr<IBluetoothAudioPort>& host_if,
+    const AudioConfiguration& audio_config, DataMQDesc* _aidl_return) {
+  if (audio_config.getTag() != AudioConfiguration::leAudioConfig) {
+    LOG(WARNING) << __func__ << " - Invalid Audio Configuration="
+                 << audio_config.toString();
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  const auto& le_audio_config =
+      audio_config.get<AudioConfiguration::leAudioConfig>();
+  if (!BluetoothAudioCodecs::IsOffloadLeAudioConfigurationValid(
+          session_type_, le_audio_config)) {
+    LOG(WARNING) << __func__ << " - Unsupported LC3 Offloaded Configuration="
+                 << le_audio_config.toString();
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+
+  return BluetoothAudioProvider::startSession(host_if, audio_config,
+                                              _aidl_return);
+}
+
+ndk::ScopedAStatus LeAudioOffloadAudioProvider::onSessionReady(
+    DataMQDesc* _aidl_return) {
+  BluetoothAudioSessionReport::OnSessionStarted(session_type_, stack_iface_,
+                                                nullptr, *audio_config_);
+  *_aidl_return = DataMQDesc();
+  return ndk::ScopedAStatus::ok();
+}
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
\ No newline at end of file
diff --git a/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.h b/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.h
new file mode 100644
index 0000000..a27a2e7
--- /dev/null
+++ b/bluetooth/audio/aidl/default/LeAudioOffloadAudioProvider.h
@@ -0,0 +1,55 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#pragma once
+
+#include "BluetoothAudioProvider.h"
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+class LeAudioOffloadAudioProvider : public BluetoothAudioProvider {
+ public:
+  LeAudioOffloadAudioProvider();
+
+  bool isValid(const SessionType& sessionType) override;
+
+  ndk::ScopedAStatus startSession(
+      const std::shared_ptr<IBluetoothAudioPort>& host_if,
+      const AudioConfiguration& audio_config, DataMQDesc* _aidl_return);
+
+ private:
+  ndk::ScopedAStatus onSessionReady(DataMQDesc* _aidl_return) override;
+};
+
+class LeAudioOffloadOutputAudioProvider : public LeAudioOffloadAudioProvider {
+ public:
+  LeAudioOffloadOutputAudioProvider();
+};
+
+class LeAudioOffloadInputAudioProvider : public LeAudioOffloadAudioProvider {
+ public:
+  LeAudioOffloadInputAudioProvider();
+};
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
diff --git a/bluetooth/audio/aidl/default/LeAudioSoftwareAudioProvider.cpp b/bluetooth/audio/aidl/default/LeAudioSoftwareAudioProvider.cpp
new file mode 100644
index 0000000..f9962fd
--- /dev/null
+++ b/bluetooth/audio/aidl/default/LeAudioSoftwareAudioProvider.cpp
@@ -0,0 +1,125 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#define LOG_TAG "BTAudioProviderLeAudioHW"
+
+#include "LeAudioSoftwareAudioProvider.h"
+
+#include <BluetoothAudioCodecs.h>
+#include <BluetoothAudioSessionReport.h>
+#include <android-base/logging.h>
+
+#include <cstdint>
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+static constexpr uint32_t kBufferOutCount = 2;  // two frame buffer
+static constexpr uint32_t kBufferInCount = 2;   // two frame buffer
+
+inline uint32_t channel_mode_to_channel_count(ChannelMode channel_mode) {
+  switch (channel_mode) {
+    case ChannelMode::MONO:
+      return 1;
+    case ChannelMode::STEREO:
+      return 2;
+    default:
+      return 0;
+  }
+  return 0;
+}
+
+LeAudioSoftwareOutputAudioProvider::LeAudioSoftwareOutputAudioProvider()
+    : LeAudioSoftwareAudioProvider() {
+  session_type_ = SessionType::LE_AUDIO_SOFTWARE_ENCODING_DATAPATH;
+}
+
+LeAudioSoftwareInputAudioProvider::LeAudioSoftwareInputAudioProvider()
+    : LeAudioSoftwareAudioProvider() {
+  session_type_ = SessionType::LE_AUDIO_SOFTWARE_DECODING_DATAPATH;
+}
+
+LeAudioSoftwareAudioProvider::LeAudioSoftwareAudioProvider()
+    : BluetoothAudioProvider(), data_mq_(nullptr) {}
+
+bool LeAudioSoftwareAudioProvider::isValid(const SessionType& sessionType) {
+  return (sessionType == session_type_);
+}
+
+ndk::ScopedAStatus LeAudioSoftwareAudioProvider::startSession(
+    const std::shared_ptr<IBluetoothAudioPort>& host_if,
+    const AudioConfiguration& audio_config, DataMQDesc* _aidl_return) {
+  if (audio_config.getTag() != AudioConfiguration::pcmConfig) {
+    LOG(WARNING) << __func__ << " - Invalid Audio Configuration="
+                 << audio_config.toString();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  const auto& pcm_config = audio_config.get<AudioConfiguration::pcmConfig>();
+  if (!BluetoothAudioCodecs::IsSoftwarePcmConfigurationValid(pcm_config)) {
+    LOG(WARNING) << __func__ << " - Unsupported PCM Configuration="
+                 << pcm_config.toString();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+
+  uint32_t buffer_modifier = 0;
+  if (session_type_ == SessionType::LE_AUDIO_SOFTWARE_ENCODING_DATAPATH)
+    buffer_modifier = kBufferOutCount;
+  else if (session_type_ == SessionType::LE_AUDIO_SOFTWARE_DECODING_DATAPATH)
+    buffer_modifier = kBufferInCount;
+
+  uint32_t data_mq_size =
+      (ceil(pcm_config.sampleRateHz) / 1000) *
+      channel_mode_to_channel_count(pcm_config.channelMode) *
+      (pcm_config.bitsPerSample / 8) * (pcm_config.dataIntervalUs / 1000) *
+      buffer_modifier;
+
+  LOG(INFO) << __func__ << " - size of audio buffer " << data_mq_size
+            << " byte(s)";
+
+  std::unique_ptr<DataMQ> temp_data_mq(
+      new DataMQ(data_mq_size, /* EventFlag */ true));
+  if (temp_data_mq == nullptr || !temp_data_mq->isValid()) {
+    ALOGE_IF(!temp_data_mq, "failed to allocate data MQ");
+    ALOGE_IF(temp_data_mq && !temp_data_mq->isValid(), "data MQ is invalid");
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  data_mq_ = std::move(temp_data_mq);
+
+  return BluetoothAudioProvider::startSession(host_if, audio_config,
+                                              _aidl_return);
+}
+
+ndk::ScopedAStatus LeAudioSoftwareAudioProvider::onSessionReady(
+    DataMQDesc* _aidl_return) {
+  if (data_mq_ == nullptr || !data_mq_->isValid()) {
+    *_aidl_return = DataMQDesc();
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+  *_aidl_return = data_mq_->dupeDesc();
+  BluetoothAudioSessionReport::OnSessionStarted(session_type_, stack_iface_,
+                                                _aidl_return, *audio_config_);
+  return ndk::ScopedAStatus::ok();
+}
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
\ No newline at end of file
diff --git a/bluetooth/audio/aidl/default/LeAudioSoftwareAudioProvider.h b/bluetooth/audio/aidl/default/LeAudioSoftwareAudioProvider.h
new file mode 100644
index 0000000..fa58182
--- /dev/null
+++ b/bluetooth/audio/aidl/default/LeAudioSoftwareAudioProvider.h
@@ -0,0 +1,58 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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.
+ */
+
+#pragma once
+
+#include "BluetoothAudioProvider.h"
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+class LeAudioSoftwareAudioProvider : public BluetoothAudioProvider {
+ public:
+  LeAudioSoftwareAudioProvider();
+
+  bool isValid(const SessionType& sessionType) override;
+
+  ndk::ScopedAStatus startSession(
+      const std::shared_ptr<IBluetoothAudioPort>& host_if,
+      const AudioConfiguration& audio_config, DataMQDesc* _aidl_return);
+
+ private:
+  // audio data queue for software encoding
+  std::unique_ptr<DataMQ> data_mq_;
+
+  ndk::ScopedAStatus onSessionReady(DataMQDesc* _aidl_return) override;
+};
+
+class LeAudioSoftwareOutputAudioProvider : public LeAudioSoftwareAudioProvider {
+ public:
+  LeAudioSoftwareOutputAudioProvider();
+};
+
+class LeAudioSoftwareInputAudioProvider : public LeAudioSoftwareAudioProvider {
+ public:
+  LeAudioSoftwareInputAudioProvider();
+};
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
\ No newline at end of file
diff --git a/bluetooth/audio/aidl/default/bluetooth_audio.xml b/bluetooth/audio/aidl/default/bluetooth_audio.xml
new file mode 100644
index 0000000..1859a1a
--- /dev/null
+++ b/bluetooth/audio/aidl/default/bluetooth_audio.xml
@@ -0,0 +1,6 @@
+<manifest version="1.0" type="device">
+    <hal format="aidl">
+        <name>android.hardware.bluetooth.audio</name>
+        <fqname>IBluetoothAudioProviderFactory/default</fqname>
+    </hal>
+</manifest>
\ No newline at end of file