diff --git a/audio/aidl/default/EffectImpl.cpp b/audio/aidl/default/EffectImpl.cpp
new file mode 100644
index 0000000..2754bb6
--- /dev/null
+++ b/audio/aidl/default/EffectImpl.cpp
@@ -0,0 +1,256 @@
+/*
+ * 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 "AHAL_EffectImpl"
+#include "effect-impl/EffectImpl.h"
+#include "effect-impl/EffectTypes.h"
+#include "include/effect-impl/EffectTypes.h"
+
+namespace aidl::android::hardware::audio::effect {
+
+ndk::ScopedAStatus EffectImpl::open(const Parameter::Common& common,
+                                    const std::optional<Parameter::Specific>& specific,
+                                    OpenEffectReturn* ret) {
+    LOG(DEBUG) << __func__;
+    {
+        std::lock_guard lg(mMutex);
+        RETURN_OK_IF(mState != State::INIT);
+        mContext = createContext(common);
+        RETURN_IF(!mContext, EX_ILLEGAL_ARGUMENT, "createContextFailed");
+        setContext(mContext);
+    }
+
+    RETURN_IF_ASTATUS_NOT_OK(setParameterCommon(common), "setCommParamErr");
+    if (specific.has_value()) {
+        RETURN_IF_ASTATUS_NOT_OK(setParameterSpecific(specific.value()), "setSpecParamErr");
+    }
+
+    RETURN_IF(createThread(LOG_TAG) != RetCode::SUCCESS, EX_UNSUPPORTED_OPERATION,
+              "FailedToCreateWorker");
+
+    {
+        std::lock_guard lg(mMutex);
+        mContext->dupeFmq(ret);
+        mState = State::IDLE;
+    }
+    return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus EffectImpl::close() {
+    std::lock_guard lg(mMutex);
+    RETURN_OK_IF(mState == State::INIT);
+    RETURN_IF(mState == State::PROCESSING, EX_ILLEGAL_STATE, "closeAtProcessing");
+
+    // stop the worker thread, ignore the return code
+    RETURN_IF(destroyThread() != RetCode::SUCCESS, EX_UNSUPPORTED_OPERATION,
+              "FailedToDestroyWorker");
+    RETURN_IF(releaseContext() != RetCode::SUCCESS, EX_UNSUPPORTED_OPERATION,
+              "FailedToCreateWorker");
+    mState = State::INIT;
+    LOG(DEBUG) << __func__;
+    return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus EffectImpl::setParameter(const Parameter& param) {
+    LOG(DEBUG) << __func__ << " with: " << param.toString();
+
+    auto tag = param.getTag();
+    switch (tag) {
+        case Parameter::common:
+        case Parameter::deviceDescription:
+        case Parameter::mode:
+        case Parameter::source:
+            FALLTHROUGH_INTENDED;
+        case Parameter::volumeStereo:
+            return setParameterCommon(param);
+        case Parameter::specific: {
+            return setParameterSpecific(param.get<Parameter::specific>());
+        }
+        default: {
+            LOG(ERROR) << __func__ << " unsupportedParameterTag " << toString(tag);
+            return ndk::ScopedAStatus::fromExceptionCodeWithMessage(EX_ILLEGAL_ARGUMENT,
+                                                                    "ParameterNotSupported");
+        }
+    }
+}
+
+ndk::ScopedAStatus EffectImpl::getParameter(const Parameter::Id& id, Parameter* param) {
+    LOG(DEBUG) << __func__ << id.toString();
+    auto tag = id.getTag();
+    switch (tag) {
+        case Parameter::Id::commonTag: {
+            RETURN_IF_ASTATUS_NOT_OK(getParameterCommon(id.get<Parameter::Id::commonTag>(), param),
+                                     "CommonParamNotSupported");
+            break;
+        }
+        case Parameter::Id::vendorEffectTag: {
+            LOG(DEBUG) << __func__ << " noop for vendor tag";
+            return ndk::ScopedAStatus::fromExceptionCodeWithMessage(EX_ILLEGAL_ARGUMENT,
+                                                                    "vendortagNotSupported");
+        }
+        default: {
+            Parameter::Specific specific;
+            RETURN_IF_ASTATUS_NOT_OK(getParameterSpecific(id, &specific), "SpecParamNotSupported");
+            param->set<Parameter::specific>(specific);
+            break;
+        }
+    }
+    LOG(DEBUG) << __func__ << param->toString();
+    return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus EffectImpl::setParameterCommon(const Parameter& param) {
+    std::lock_guard lg(mMutex);
+    RETURN_IF(!mContext, EX_NULL_POINTER, "nullContext");
+    auto tag = param.getTag();
+    switch (tag) {
+        case Parameter::common:
+            RETURN_IF(mContext->setCommon(param.get<Parameter::common>()) != RetCode::SUCCESS,
+                      EX_ILLEGAL_ARGUMENT, "setCommFailed");
+            break;
+        case Parameter::deviceDescription:
+            RETURN_IF(mContext->setOutputDevice(param.get<Parameter::deviceDescription>()) !=
+                              RetCode::SUCCESS,
+                      EX_ILLEGAL_ARGUMENT, "setDeviceFailed");
+            break;
+        case Parameter::mode:
+            RETURN_IF(mContext->setAudioMode(param.get<Parameter::mode>()) != RetCode::SUCCESS,
+                      EX_ILLEGAL_ARGUMENT, "setModeFailed");
+            break;
+        case Parameter::source:
+            RETURN_IF(mContext->setAudioSource(param.get<Parameter::source>()) != RetCode::SUCCESS,
+                      EX_ILLEGAL_ARGUMENT, "setSourceFailed");
+            break;
+        case Parameter::volumeStereo:
+            RETURN_IF(mContext->setVolumeStereo(param.get<Parameter::volumeStereo>()) !=
+                              RetCode::SUCCESS,
+                      EX_ILLEGAL_ARGUMENT, "setVolumeStereoFailed");
+            break;
+        default: {
+            LOG(ERROR) << __func__ << " unsupportedParameterTag " << toString(tag);
+            return ndk::ScopedAStatus::fromExceptionCodeWithMessage(EX_ILLEGAL_ARGUMENT,
+                                                                    "commonParamNotSupported");
+        }
+    }
+    return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus EffectImpl::getParameterCommon(const Parameter::Tag& tag, Parameter* param) {
+    std::lock_guard lg(mMutex);
+    RETURN_IF(!mContext, EX_NULL_POINTER, "nullContext");
+    switch (tag) {
+        case Parameter::common: {
+            param->set<Parameter::common>(mContext->getCommon());
+            break;
+        }
+        case Parameter::deviceDescription: {
+            param->set<Parameter::deviceDescription>(mContext->getOutputDevice());
+            break;
+        }
+        case Parameter::mode: {
+            param->set<Parameter::mode>(mContext->getAudioMode());
+            break;
+        }
+        case Parameter::source: {
+            param->set<Parameter::source>(mContext->getAudioSource());
+            break;
+        }
+        case Parameter::volumeStereo: {
+            param->set<Parameter::volumeStereo>(mContext->getVolumeStereo());
+            break;
+        }
+        default: {
+            LOG(DEBUG) << __func__ << " unsupported tag " << toString(tag);
+            return ndk::ScopedAStatus::fromExceptionCodeWithMessage(EX_ILLEGAL_ARGUMENT,
+                                                                    "tagNotSupported");
+        }
+    }
+    return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus EffectImpl::getState(State* state) {
+    std::lock_guard lg(mMutex);
+    *state = mState;
+    return ndk::ScopedAStatus::ok();
+}
+
+ndk::ScopedAStatus EffectImpl::command(CommandId command) {
+    std::lock_guard lg(mMutex);
+    LOG(DEBUG) << __func__ << ": receive command: " << toString(command) << " at state "
+               << toString(mState);
+    RETURN_IF(mState == State::INIT, EX_ILLEGAL_STATE, "CommandStateError");
+    RETURN_IF(!mContext, EX_NULL_POINTER, "nullContext");
+
+    switch (command) {
+        case CommandId::START:
+            RETURN_IF(mState == State::INIT, EX_ILLEGAL_STATE, "instanceNotOpen");
+            RETURN_OK_IF(mState == State::PROCESSING);
+            RETURN_IF_ASTATUS_NOT_OK(commandStart(), "commandStartFailed");
+            mState = State::PROCESSING;
+            startThread();
+            return ndk::ScopedAStatus::ok();
+        case CommandId::STOP:
+            RETURN_OK_IF(mState == State::IDLE);
+            mState = State::IDLE;
+            RETURN_IF_ASTATUS_NOT_OK(commandStop(), "commandStopFailed");
+            stopThread();
+            return ndk::ScopedAStatus::ok();
+        case CommandId::RESET:
+            RETURN_OK_IF(mState == State::IDLE);
+            mState = State::IDLE;
+            RETURN_IF_ASTATUS_NOT_OK(commandStop(), "commandStopFailed");
+            stopThread();
+            mContext->resetBuffer();
+            return ndk::ScopedAStatus::ok();
+        default:
+            LOG(ERROR) << __func__ << " instance still processing";
+            return ndk::ScopedAStatus::fromExceptionCodeWithMessage(EX_ILLEGAL_ARGUMENT,
+                                                                    "CommandIdNotSupported");
+    }
+    LOG(DEBUG) << __func__ << " transfer to state: " << toString(mState);
+    return ndk::ScopedAStatus::ok();
+}
+
+void EffectImpl::cleanUp() {
+    command(CommandId::STOP);
+    close();
+}
+
+IEffect::Status EffectImpl::status(binder_status_t status, size_t consumed, size_t produced) {
+    IEffect::Status ret;
+    ret.status = status;
+    ret.fmqConsumed = consumed;
+    ret.fmqProduced = produced;
+    return ret;
+}
+
+// A placeholder processing implementation to copy samples from input to output
+IEffect::Status EffectImpl::effectProcessImpl(float* in, float* out, int processSamples) {
+    // lock before access context/parameters
+    std::lock_guard lg(mMutex);
+    IEffect::Status status = {EX_NULL_POINTER, 0, 0};
+    RETURN_VALUE_IF(!mContext, status, "nullContext");
+    auto frameSize = mContext->getInputFrameSize();
+    RETURN_VALUE_IF(0 == frameSize, status, "frameSizeIs0");
+    LOG(DEBUG) << __func__ << " in " << in << " out " << out << " samples " << processSamples
+               << " frames " << processSamples * sizeof(float) / frameSize;
+    for (int i = 0; i < processSamples; i++) {
+        *out++ = *in++;
+    }
+    LOG(DEBUG) << __func__ << " done processing " << processSamples << " samples";
+    return {STATUS_OK, processSamples, processSamples};
+}
+}  // namespace aidl::android::hardware::audio::effect