diff --git a/bluetooth/audio/aidl/default/Android.bp b/bluetooth/audio/aidl/default/Android.bp
index 40aea32..ad4d8ce 100644
--- a/bluetooth/audio/aidl/default/Android.bp
+++ b/bluetooth/audio/aidl/default/Android.bp
@@ -20,6 +20,8 @@
         "A2dpOffloadAudioProvider.cpp",
         "A2dpSoftwareAudioProvider.cpp",
         "HearingAidAudioProvider.cpp",
+        "HfpOffloadAudioProvider.cpp",
+        "HfpSoftwareAudioProvider.cpp",
         "LeAudioOffloadAudioProvider.cpp",
         "LeAudioSoftwareAudioProvider.cpp",
         "service.cpp",
diff --git a/bluetooth/audio/aidl/default/BluetoothAudioProviderFactory.cpp b/bluetooth/audio/aidl/default/BluetoothAudioProviderFactory.cpp
index 7e928e9..8c6421d 100644
--- a/bluetooth/audio/aidl/default/BluetoothAudioProviderFactory.cpp
+++ b/bluetooth/audio/aidl/default/BluetoothAudioProviderFactory.cpp
@@ -25,6 +25,8 @@
 #include "A2dpSoftwareAudioProvider.h"
 #include "BluetoothAudioProvider.h"
 #include "HearingAidAudioProvider.h"
+#include "HfpOffloadAudioProvider.h"
+#include "HfpSoftwareAudioProvider.h"
 #include "LeAudioOffloadAudioProvider.h"
 #include "LeAudioSoftwareAudioProvider.h"
 
@@ -78,6 +80,15 @@
     case SessionType::A2DP_HARDWARE_OFFLOAD_DECODING_DATAPATH:
       provider = ndk::SharedRefBase::make<A2dpOffloadDecodingAudioProvider>();
       break;
+    case SessionType::HFP_SOFTWARE_ENCODING_DATAPATH:
+      provider = ndk::SharedRefBase::make<HfpSoftwareOutputAudioProvider>();
+      break;
+    case SessionType::HFP_SOFTWARE_DECODING_DATAPATH:
+      provider = ndk::SharedRefBase::make<HfpSoftwareInputAudioProvider>();
+      break;
+    case SessionType::HFP_HARDWARE_OFFLOAD_DATAPATH:
+      provider = ndk::SharedRefBase::make<HfpOffloadAudioProvider>();
+      break;
     default:
       provider = nullptr;
       break;
diff --git a/bluetooth/audio/aidl/default/HfpOffloadAudioProvider.cpp b/bluetooth/audio/aidl/default/HfpOffloadAudioProvider.cpp
new file mode 100644
index 0000000..7196bb6
--- /dev/null
+++ b/bluetooth/audio/aidl/default/HfpOffloadAudioProvider.cpp
@@ -0,0 +1,65 @@
+/*
+ * Copyright (C) 2023 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 "BTAudioProviderHfpHW"
+
+#include "HfpOffloadAudioProvider.h"
+
+#include <BluetoothAudioCodecs.h>
+#include <BluetoothAudioSessionReport.h>
+#include <android-base/logging.h>
+
+namespace aidl {
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+
+HfpOffloadAudioProvider::HfpOffloadAudioProvider() {
+  session_type_ = SessionType::HFP_HARDWARE_OFFLOAD_DATAPATH;
+}
+
+bool HfpOffloadAudioProvider::isValid(const SessionType& session_type) {
+  return (session_type == session_type_);
+}
+
+ndk::ScopedAStatus HfpOffloadAudioProvider::startSession(
+    const std::shared_ptr<IBluetoothAudioPort>& host_if,
+    const AudioConfiguration& audio_config,
+    const std::vector<LatencyMode>& latency_modes, DataMQDesc* _aidl_return) {
+  if (audio_config.getTag() != AudioConfiguration::hfpConfig) {
+    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,
+                                              latency_modes, _aidl_return);
+}
+
+ndk::ScopedAStatus HfpOffloadAudioProvider::onSessionReady(
+    DataMQDesc* _aidl_return) {
+  *_aidl_return = DataMQDesc();
+  BluetoothAudioSessionReport::OnSessionStarted(
+      session_type_, stack_iface_, nullptr, *audio_config_, latency_modes_);
+  return ndk::ScopedAStatus::ok();
+}
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
diff --git a/bluetooth/audio/aidl/default/HfpOffloadAudioProvider.h b/bluetooth/audio/aidl/default/HfpOffloadAudioProvider.h
new file mode 100644
index 0000000..5526b46
--- /dev/null
+++ b/bluetooth/audio/aidl/default/HfpOffloadAudioProvider.h
@@ -0,0 +1,46 @@
+/*
+ * Copyright (C) 2023 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 HfpOffloadAudioProvider : public BluetoothAudioProvider {
+ public:
+  HfpOffloadAudioProvider();
+
+  bool isValid(const SessionType& sessionType) override;
+
+  ndk::ScopedAStatus startSession(
+      const std::shared_ptr<IBluetoothAudioPort>& host_if,
+      const AudioConfiguration& audio_config,
+      const std::vector<LatencyMode>& latency_modes, 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/HfpSoftwareAudioProvider.cpp b/bluetooth/audio/aidl/default/HfpSoftwareAudioProvider.cpp
new file mode 100644
index 0000000..0f96046
--- /dev/null
+++ b/bluetooth/audio/aidl/default/HfpSoftwareAudioProvider.cpp
@@ -0,0 +1,140 @@
+/*
+ * Copyright (C) 2023 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 "BTAudioProviderHfpSW"
+
+#include "HfpSoftwareAudioProvider.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 kBufferCount = 2;  // two frame buffer
+
+HfpSoftwareOutputAudioProvider::HfpSoftwareOutputAudioProvider()
+    : HfpSoftwareAudioProvider() {
+  session_type_ = SessionType::HFP_SOFTWARE_ENCODING_DATAPATH;
+}
+
+HfpSoftwareInputAudioProvider::HfpSoftwareInputAudioProvider()
+    : HfpSoftwareAudioProvider() {
+  session_type_ = SessionType::HFP_SOFTWARE_DECODING_DATAPATH;
+}
+
+HfpSoftwareAudioProvider::HfpSoftwareAudioProvider()
+    : BluetoothAudioProvider(), data_mq_(nullptr) {
+}
+
+bool HfpSoftwareAudioProvider::isValid(const SessionType& sessionType) {
+  return (sessionType == session_type_);
+}
+
+ndk::ScopedAStatus HfpSoftwareAudioProvider::startSession(
+    const std::shared_ptr<IBluetoothAudioPort>& host_if,
+    const AudioConfiguration& audio_config,
+    const std::vector<LatencyMode>& latency_modes, 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);
+  }
+
+  bool isValidConfig = true;
+
+  if (pcm_config.bitsPerSample != 16) {
+    isValidConfig = false;
+  }
+
+  if (pcm_config.sampleRateHz != 8000 && pcm_config.sampleRateHz != 16000 &&
+      pcm_config.sampleRateHz != 32000) {
+    isValidConfig = false;
+  }
+
+  if (pcm_config.channelMode != ChannelMode::MONO) {
+    isValidConfig = false;
+  }
+
+  if (pcm_config.dataIntervalUs != 7500) {
+    isValidConfig = false;
+  }
+
+  int bytes_per_sample = pcm_config.bitsPerSample / 8;
+
+  uint32_t data_mq_size = kBufferCount * bytes_per_sample *
+                          (pcm_config.sampleRateHz / 1000) *
+                          pcm_config.dataIntervalUs / 1000;
+  if (!isValidConfig) {
+    LOG(ERROR) << __func__ << "Unexpected audio buffer size: " << data_mq_size
+               << ", SampleRateHz: " << pcm_config.sampleRateHz
+               << ", ChannelMode: " << toString(pcm_config.channelMode)
+               << ", BitsPerSample: "
+               << static_cast<int>(pcm_config.bitsPerSample)
+               << ", BytesPerSample: " << bytes_per_sample
+               << ", DataIntervalUs: " << pcm_config.dataIntervalUs
+               << ", SessionType: " << toString(session_type_);
+    return ndk::ScopedAStatus::fromExceptionCode(EX_ILLEGAL_ARGUMENT);
+  }
+
+  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,
+                                              latency_modes, _aidl_return);
+}
+
+ndk::ScopedAStatus HfpSoftwareAudioProvider::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();
+  auto desc = data_mq_->dupeDesc();
+  BluetoothAudioSessionReport::OnSessionStarted(
+      session_type_, stack_iface_, &desc, *audio_config_, latency_modes_);
+  return ndk::ScopedAStatus::ok();
+}
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl
diff --git a/bluetooth/audio/aidl/default/HfpSoftwareAudioProvider.h b/bluetooth/audio/aidl/default/HfpSoftwareAudioProvider.h
new file mode 100644
index 0000000..ef51065
--- /dev/null
+++ b/bluetooth/audio/aidl/default/HfpSoftwareAudioProvider.h
@@ -0,0 +1,59 @@
+/*
+ * Copyright (C) 2023 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 HfpSoftwareAudioProvider : public BluetoothAudioProvider {
+ public:
+  HfpSoftwareAudioProvider();
+
+  bool isValid(const SessionType& sessionType) override;
+
+  ndk::ScopedAStatus startSession(
+      const std::shared_ptr<IBluetoothAudioPort>& host_if,
+      const AudioConfiguration& audio_config,
+      const std::vector<LatencyMode>& latency_modes, DataMQDesc* _aidl_return);
+
+ private:
+  // audio data queue for software encoding
+  std::unique_ptr<DataMQ> data_mq_;
+
+  ndk::ScopedAStatus onSessionReady(DataMQDesc* _aidl_return) override;
+};
+
+class HfpSoftwareOutputAudioProvider : public HfpSoftwareAudioProvider {
+ public:
+  HfpSoftwareOutputAudioProvider();
+};
+
+class HfpSoftwareInputAudioProvider : public HfpSoftwareAudioProvider {
+ public:
+  HfpSoftwareInputAudioProvider();
+};
+
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
+}  // namespace aidl