diff --git a/bluetooth/audio/2.2/default/A2dpOffloadAudioProvider.cpp b/bluetooth/audio/2.2/default/A2dpOffloadAudioProvider.cpp
new file mode 100644
index 0000000..126bc9e
--- /dev/null
+++ b/bluetooth/audio/2.2/default/A2dpOffloadAudioProvider.cpp
@@ -0,0 +1,95 @@
+/*
+ * Copyright 2021 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 "BTAudioProviderA2dpOffload"
+
+#include "A2dpOffloadAudioProvider.h"
+
+#include <android-base/logging.h>
+#include <fmq/MessageQueue.h>
+#include <hidl/MQDescriptor.h>
+
+#include "BluetoothAudioSessionReport_2_2.h"
+#include "BluetoothAudioSupportedCodecsDB_2_1.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::bluetooth::audio::BluetoothAudioSessionReport_2_2;
+using ::android::hardware::kSynchronizedReadWrite;
+using ::android::hardware::MessageQueue;
+using ::android::hardware::Void;
+using ::android::hardware::bluetooth::audio::V2_0::AudioConfiguration;
+
+using DataMQ = MessageQueue<uint8_t, kSynchronizedReadWrite>;
+
+A2dpOffloadAudioProvider::A2dpOffloadAudioProvider()
+    : BluetoothAudioProvider() {
+  session_type_ = V2_1::SessionType::A2DP_HARDWARE_OFFLOAD_DATAPATH;
+}
+
+bool A2dpOffloadAudioProvider::isValid(const V2_0::SessionType& sessionType) {
+  return isValid(static_cast<V2_1::SessionType>(sessionType));
+}
+
+bool A2dpOffloadAudioProvider::isValid(const V2_1::SessionType& sessionType) {
+  return (sessionType == session_type_);
+}
+
+Return<void> A2dpOffloadAudioProvider::startSession(
+    const sp<IBluetoothAudioPort>& hostIf,
+    const AudioConfiguration& audioConfig, startSession_cb _hidl_cb) {
+  /**
+   * Initialize the audio platform if audioConfiguration is supported.
+   * Save the IBluetoothAudioPort interface, so that it can be used
+   * later to send stream control commands to the HAL client, based on
+   * interaction with Audio framework.
+   */
+  if (audioConfig.getDiscriminator() !=
+      AudioConfiguration::hidl_discriminator::codecConfig) {
+    LOG(WARNING) << __func__
+                 << " - Invalid Audio Configuration=" << toString(audioConfig);
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  } else if (!android::bluetooth::audio::IsOffloadCodecConfigurationValid(
+                 session_type_, audioConfig.codecConfig())) {
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  }
+
+  return BluetoothAudioProvider::startSession(hostIf, audioConfig, _hidl_cb);
+}
+
+Return<void> A2dpOffloadAudioProvider::onSessionReady(
+    startSession_cb _hidl_cb) {
+  BluetoothAudioSessionReport_2_2::OnSessionStarted(session_type_, stack_iface_,
+                                                    nullptr, audio_config_);
+  _hidl_cb(BluetoothAudioStatus::SUCCESS, DataMQ::Descriptor());
+  return Void();
+}
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/A2dpOffloadAudioProvider.h b/bluetooth/audio/2.2/default/A2dpOffloadAudioProvider.h
new file mode 100644
index 0000000..7ccdedc
--- /dev/null
+++ b/bluetooth/audio/2.2/default/A2dpOffloadAudioProvider.h
@@ -0,0 +1,48 @@
+/*
+ * Copyright 2021 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 android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+class A2dpOffloadAudioProvider : public BluetoothAudioProvider {
+ public:
+  A2dpOffloadAudioProvider();
+
+  bool isValid(const V2_1::SessionType& sessionType) override;
+  bool isValid(const V2_0::SessionType& sessionType) override;
+
+  Return<void> startSession(const sp<V2_0::IBluetoothAudioPort>& hostIf,
+                            const V2_0::AudioConfiguration& audioConfig,
+                            startSession_cb _hidl_cb) override;
+
+ private:
+  Return<void> onSessionReady(startSession_cb _hidl_cb) override;
+};
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/A2dpSoftwareAudioProvider.cpp b/bluetooth/audio/2.2/default/A2dpSoftwareAudioProvider.cpp
new file mode 100644
index 0000000..0d918e1
--- /dev/null
+++ b/bluetooth/audio/2.2/default/A2dpSoftwareAudioProvider.cpp
@@ -0,0 +1,117 @@
+/*
+ * Copyright 2021 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 "BTAudioProviderA2dpSoftware"
+
+#include "A2dpSoftwareAudioProvider.h"
+
+#include <android-base/logging.h>
+
+#include "BluetoothAudioSessionReport_2_2.h"
+#include "BluetoothAudioSupportedCodecsDB_2_1.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::bluetooth::audio::BluetoothAudioSessionReport_2_2;
+using ::android::hardware::Void;
+using ::android::hardware::bluetooth::audio::V2_0::AudioConfiguration;
+
+// 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(), mDataMQ(nullptr) {
+  LOG(INFO) << __func__ << " - size of audio buffer " << kDataMqSize
+            << " byte(s)";
+  std::unique_ptr<DataMQ> tempDataMQ(
+      new DataMQ(kDataMqSize, /* EventFlag */ true));
+  if (tempDataMQ && tempDataMQ->isValid()) {
+    mDataMQ = std::move(tempDataMQ);
+    session_type_ = V2_1::SessionType::A2DP_SOFTWARE_ENCODING_DATAPATH;
+  } else {
+    ALOGE_IF(!tempDataMQ, "failed to allocate data MQ");
+    ALOGE_IF(tempDataMQ && !tempDataMQ->isValid(), "data MQ is invalid");
+  }
+}
+
+bool A2dpSoftwareAudioProvider::isValid(const V2_0::SessionType& sessionType) {
+  return isValid(static_cast<V2_1::SessionType>(sessionType));
+}
+
+bool A2dpSoftwareAudioProvider::isValid(const V2_1::SessionType& sessionType) {
+  return (sessionType == session_type_ && mDataMQ && mDataMQ->isValid());
+}
+
+Return<void> A2dpSoftwareAudioProvider::startSession(
+    const sp<IBluetoothAudioPort>& hostIf,
+    const AudioConfiguration& audioConfig, startSession_cb _hidl_cb) {
+  /**
+   * Initialize the audio platform if audioConfiguration is supported.
+   * Save the IBluetoothAudioPort interface, so that it can be used
+   * later to send stream control commands to the HAL client, based on
+   * interaction with Audio framework.
+   */
+  if (audioConfig.getDiscriminator() !=
+      AudioConfiguration::hidl_discriminator::pcmConfig) {
+    LOG(WARNING) << __func__
+                 << " - Invalid Audio Configuration=" << toString(audioConfig);
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  } else if (!android::bluetooth::audio::IsSoftwarePcmConfigurationValid(
+                 audioConfig.pcmConfig())) {
+    LOG(WARNING) << __func__ << " - Unsupported PCM Configuration="
+                 << toString(audioConfig.pcmConfig());
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  }
+
+  return BluetoothAudioProvider::startSession(hostIf, audioConfig, _hidl_cb);
+}
+
+Return<void> A2dpSoftwareAudioProvider::onSessionReady(
+    startSession_cb _hidl_cb) {
+  if (mDataMQ && mDataMQ->isValid()) {
+    BluetoothAudioSessionReport_2_2::OnSessionStarted(
+        session_type_, stack_iface_, mDataMQ->getDesc(), audio_config_);
+    _hidl_cb(BluetoothAudioStatus::SUCCESS, *mDataMQ->getDesc());
+  } else {
+    _hidl_cb(BluetoothAudioStatus::FAILURE, DataMQ::Descriptor());
+  }
+  return Void();
+}
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/A2dpSoftwareAudioProvider.h b/bluetooth/audio/2.2/default/A2dpSoftwareAudioProvider.h
new file mode 100644
index 0000000..3d4f0cc
--- /dev/null
+++ b/bluetooth/audio/2.2/default/A2dpSoftwareAudioProvider.h
@@ -0,0 +1,59 @@
+/*
+ * Copyright 2021 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 <fmq/MessageQueue.h>
+#include <hidl/MQDescriptor.h>
+
+#include "BluetoothAudioProvider.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::hardware::kSynchronizedReadWrite;
+using ::android::hardware::MessageQueue;
+
+using DataMQ = MessageQueue<uint8_t, kSynchronizedReadWrite>;
+
+class A2dpSoftwareAudioProvider : public BluetoothAudioProvider {
+ public:
+  A2dpSoftwareAudioProvider();
+
+  bool isValid(const V2_1::SessionType& sessionType) override;
+  bool isValid(const V2_0::SessionType& sessionType) override;
+
+  Return<void> startSession(const sp<IBluetoothAudioPort>& hostIf,
+                            const V2_0::AudioConfiguration& audioConfig,
+                            startSession_cb _hidl_cb) override;
+
+ private:
+  // audio data queue for software encoding
+  std::unique_ptr<DataMQ> mDataMQ;
+
+  Return<void> onSessionReady(startSession_cb _hidl_cb) override;
+};
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/Android.bp b/bluetooth/audio/2.2/default/Android.bp
new file mode 100644
index 0000000..7a5ae75
--- /dev/null
+++ b/bluetooth/audio/2.2/default/Android.bp
@@ -0,0 +1,37 @@
+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@2.2-impl",
+    defaults: ["hidl_defaults"],
+    vendor: true,
+    relative_install_path: "hw",
+    srcs: [
+        "BluetoothAudioProvidersFactory.cpp",
+        "BluetoothAudioProvider.cpp",
+        "A2dpOffloadAudioProvider.cpp",
+        "A2dpSoftwareAudioProvider.cpp",
+        "HearingAidAudioProvider.cpp",
+        "LeAudioAudioProvider.cpp",
+        "LeAudioOffloadAudioProvider.cpp",
+    ],
+    header_libs: ["libhardware_headers"],
+    shared_libs: [
+        "android.hardware.bluetooth.audio@2.0",
+        "android.hardware.bluetooth.audio@2.1",
+        "android.hardware.bluetooth.audio@2.2",
+        "libbase",
+        "libbluetooth_audio_session",
+        "libcutils",
+        "libfmq",
+        "libhidlbase",
+        "liblog",
+        "libutils",
+    ],
+}
diff --git a/bluetooth/audio/2.2/default/BluetoothAudioProvider.cpp b/bluetooth/audio/2.2/default/BluetoothAudioProvider.cpp
new file mode 100644
index 0000000..3655bc0
--- /dev/null
+++ b/bluetooth/audio/2.2/default/BluetoothAudioProvider.cpp
@@ -0,0 +1,189 @@
+/*
+ * Copyright 2021 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 <android-base/logging.h>
+
+#include "BluetoothAudioSessionReport_2_2.h"
+#include "BluetoothAudioSupportedCodecsDB_2_1.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::bluetooth::audio::BluetoothAudioSessionReport_2_2;
+using ::android::hardware::kSynchronizedReadWrite;
+using ::android::hardware::MessageQueue;
+using ::android::hardware::Void;
+
+using DataMQ = MessageQueue<uint8_t, kSynchronizedReadWrite>;
+
+void BluetoothAudioDeathRecipient::serviceDied(
+    uint64_t cookie __unused,
+    const wp<::android::hidl::base::V1_0::IBase>& who __unused) {
+  LOG(ERROR) << "BluetoothAudioDeathRecipient::" << __func__
+             << " - BluetoothAudio Service died";
+  provider_->endSession();
+}
+
+BluetoothAudioProvider::BluetoothAudioProvider()
+    : death_recipient_(new BluetoothAudioDeathRecipient(this)),
+      session_type_(V2_1::SessionType::UNKNOWN),
+      audio_config_({}) {}
+
+Return<void> BluetoothAudioProvider::startSession(
+    const sp<IBluetoothAudioPort>& hostIf,
+    const V2_0::AudioConfiguration& audioConfig, startSession_cb _hidl_cb) {
+  AudioConfiguration audioConfig_2_2;
+
+  if (audioConfig.getDiscriminator() ==
+      V2_0::AudioConfiguration::hidl_discriminator::pcmConfig) {
+    audioConfig_2_2.pcmConfig(
+        {.sampleRate =
+             static_cast<V2_1::SampleRate>(audioConfig.pcmConfig().sampleRate),
+         .channelMode = audioConfig.pcmConfig().channelMode,
+         .bitsPerSample = audioConfig.pcmConfig().bitsPerSample,
+         .dataIntervalUs = 0});
+  } else {
+    audioConfig_2_2.codecConfig(audioConfig.codecConfig());
+  }
+
+  return startSession_2_2(hostIf, audioConfig_2_2, _hidl_cb);
+}
+
+Return<void> BluetoothAudioProvider::startSession_2_1(
+    const sp<IBluetoothAudioPort>& hostIf,
+    const V2_1::AudioConfiguration& audioConfig, startSession_cb _hidl_cb) {
+  AudioConfiguration audioConfig_2_2;
+  if (audioConfig.getDiscriminator() ==
+      V2_1::AudioConfiguration::hidl_discriminator::leAudioCodecConfig) {
+    audioConfig_2_2.leAudioConfig().mode = LeAudioMode::UNKNOWN;
+    audioConfig_2_2.leAudioConfig().config.unicastConfig() = {
+        .streamMap = {{
+            .streamHandle = 0xFFFF,
+            .audioChannelAllocation =
+                audioConfig.leAudioCodecConfig().audioChannelAllocation,
+        }},
+        .peerDelay = 0,
+        .lc3Config = audioConfig.leAudioCodecConfig().lc3Config};
+  } else if (audioConfig.getDiscriminator() ==
+             V2_1::AudioConfiguration::hidl_discriminator::pcmConfig) {
+    audioConfig_2_2.pcmConfig(audioConfig.pcmConfig());
+  } else {
+    audioConfig_2_2.codecConfig(audioConfig.codecConfig());
+  }
+
+  return startSession_2_2(hostIf, audioConfig_2_2, _hidl_cb);
+}
+
+Return<void> BluetoothAudioProvider::startSession_2_2(
+    const sp<IBluetoothAudioPort>& hostIf,
+    const AudioConfiguration& audioConfig, startSession_cb _hidl_cb) {
+  if (hostIf == nullptr) {
+    _hidl_cb(BluetoothAudioStatus::FAILURE, DataMQ::Descriptor());
+    return Void();
+  }
+
+  /**
+   * Initialize the audio platform if audioConfiguration is supported.
+   * Save the IBluetoothAudioPort interface, so that it can be used
+   * later to send stream control commands to the HAL client, based on
+   * interaction with Audio framework.
+   */
+  audio_config_ = audioConfig;
+  stack_iface_ = hostIf;
+  stack_iface_->linkToDeath(death_recipient_, 0);
+
+  LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_)
+            << ", AudioConfiguration=[" << toString(audio_config_) << "]";
+
+  onSessionReady(_hidl_cb);
+  return Void();
+}
+
+Return<void> BluetoothAudioProvider::streamStarted(
+    BluetoothAudioStatus status) {
+  LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_)
+            << ", status=" << toString(status);
+
+  /**
+   * Streaming on control path has started,
+   * HAL server should start the streaming on data path.
+   */
+  if (stack_iface_) {
+    BluetoothAudioSessionReport_2_2::ReportControlStatus(session_type_, true,
+                                                         status);
+  } else {
+    LOG(WARNING) << __func__ << " - SessionType=" << toString(session_type_)
+                 << ", status=" << toString(status) << " has NO session";
+  }
+
+  return Void();
+}
+
+Return<void> BluetoothAudioProvider::streamSuspended(
+    BluetoothAudioStatus status) {
+  LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_)
+            << ", status=" << toString(status);
+
+  /**
+   * Streaming on control path has suspend,
+   * HAL server should suspend the streaming on data path.
+   */
+  if (stack_iface_) {
+    BluetoothAudioSessionReport_2_2::ReportControlStatus(session_type_, false,
+                                                         status);
+  } else {
+    LOG(WARNING) << __func__ << " - SessionType=" << toString(session_type_)
+                 << ", status=" << toString(status) << " has NO session";
+  }
+
+  return Void();
+}
+
+Return<void> BluetoothAudioProvider::endSession() {
+  LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_);
+
+  if (stack_iface_) {
+    BluetoothAudioSessionReport_2_2::OnSessionEnded(session_type_);
+    stack_iface_->unlinkToDeath(death_recipient_);
+  } else {
+    LOG(INFO) << __func__ << " - SessionType=" << toString(session_type_)
+              << " has NO session";
+  }
+
+  /**
+   * Clean up the audio platform as remote audio device is no
+   * longer active
+   */
+  stack_iface_ = nullptr;
+  audio_config_ = {};
+
+  return Void();
+}
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/BluetoothAudioProvider.h b/bluetooth/audio/2.2/default/BluetoothAudioProvider.h
new file mode 100644
index 0000000..b7581ba
--- /dev/null
+++ b/bluetooth/audio/2.2/default/BluetoothAudioProvider.h
@@ -0,0 +1,85 @@
+/*
+ * Copyright 2021 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 <android/hardware/bluetooth/audio/2.2/IBluetoothAudioProvider.h>
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::sp;
+using ::android::hardware::bluetooth::audio::V2_0::IBluetoothAudioPort;
+
+using BluetoothAudioStatus =
+    ::android::hardware::bluetooth::audio::V2_0::Status;
+
+class BluetoothAudioDeathRecipient;
+
+class BluetoothAudioProvider : public IBluetoothAudioProvider {
+ public:
+  BluetoothAudioProvider();
+  ~BluetoothAudioProvider() = default;
+
+  virtual bool isValid(const V2_1::SessionType& sessionType) = 0;
+  virtual bool isValid(const V2_0::SessionType& sessionType) = 0;
+
+  Return<void> startSession(const sp<IBluetoothAudioPort>& hostIf,
+                            const V2_0::AudioConfiguration& audioConfig,
+                            startSession_cb _hidl_cb) override;
+  Return<void> startSession_2_1(const sp<IBluetoothAudioPort>& hostIf,
+                                const V2_1::AudioConfiguration& audioConfig,
+                                startSession_cb _hidl_cb) override;
+  Return<void> startSession_2_2(const sp<IBluetoothAudioPort>& hostIf,
+                                const AudioConfiguration& audioConfig,
+                                startSession_cb _hidl_cb) override;
+  Return<void> streamStarted(BluetoothAudioStatus status) override;
+  Return<void> streamSuspended(BluetoothAudioStatus status) override;
+  Return<void> endSession() override;
+
+ protected:
+  sp<BluetoothAudioDeathRecipient> death_recipient_;
+
+  V2_1::SessionType session_type_;
+  AudioConfiguration audio_config_;
+  sp<V2_0::IBluetoothAudioPort> stack_iface_;
+
+  virtual Return<void> onSessionReady(startSession_cb _hidl_cb) = 0;
+};
+
+class BluetoothAudioDeathRecipient : public hidl_death_recipient {
+ public:
+  BluetoothAudioDeathRecipient(const sp<BluetoothAudioProvider> provider)
+      : provider_(provider) {}
+
+  virtual void serviceDied(
+      uint64_t cookie,
+      const wp<::android::hidl::base::V1_0::IBase>& who) override;
+
+ private:
+  sp<BluetoothAudioProvider> provider_;
+};
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/BluetoothAudioProvidersFactory.cpp b/bluetooth/audio/2.2/default/BluetoothAudioProvidersFactory.cpp
new file mode 100644
index 0000000..7438c80
--- /dev/null
+++ b/bluetooth/audio/2.2/default/BluetoothAudioProvidersFactory.cpp
@@ -0,0 +1,191 @@
+/*
+ * Copyright 2021 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 "BluetoothAudioProvidersFactory.h"
+
+#include <android-base/logging.h>
+
+#include "BluetoothAudioSupportedCodecsDB_2_1.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::hardware::hidl_vec;
+using ::android::hardware::Void;
+using ::android::hardware::bluetooth::audio::V2_0::CodecCapabilities;
+
+A2dpSoftwareAudioProvider
+    BluetoothAudioProvidersFactory::a2dp_software_provider_instance_;
+A2dpOffloadAudioProvider
+    BluetoothAudioProvidersFactory::a2dp_offload_provider_instance_;
+HearingAidAudioProvider
+    BluetoothAudioProvidersFactory::hearing_aid_provider_instance_;
+LeAudioOutputAudioProvider
+    BluetoothAudioProvidersFactory::leaudio_output_provider_instance_;
+LeAudioOffloadOutputAudioProvider
+    BluetoothAudioProvidersFactory::leaudio_offload_output_provider_instance_;
+LeAudioInputAudioProvider
+    BluetoothAudioProvidersFactory::leaudio_input_provider_instance_;
+LeAudioOffloadInputAudioProvider
+    BluetoothAudioProvidersFactory::leaudio_offload_input_provider_instance_;
+
+Return<void> BluetoothAudioProvidersFactory::openProvider(
+    const V2_0::SessionType sessionType, openProvider_cb _hidl_cb) {
+  LOG(INFO) << __func__ << " - SessionType=" << toString(sessionType);
+  BluetoothAudioStatus status = BluetoothAudioStatus::SUCCESS;
+  BluetoothAudioProvider* provider = nullptr;
+
+  switch (sessionType) {
+    case V2_0::SessionType::A2DP_SOFTWARE_ENCODING_DATAPATH:
+      provider = &a2dp_software_provider_instance_;
+      break;
+    case V2_0::SessionType::A2DP_HARDWARE_OFFLOAD_DATAPATH:
+      provider = &a2dp_offload_provider_instance_;
+      break;
+    case V2_0::SessionType::HEARING_AID_SOFTWARE_ENCODING_DATAPATH:
+      provider = &hearing_aid_provider_instance_;
+      break;
+    default:
+      status = BluetoothAudioStatus::FAILURE;
+  }
+
+  if (provider == nullptr || !provider->isValid(sessionType)) {
+    provider = nullptr;
+    status = BluetoothAudioStatus::FAILURE;
+    LOG(ERROR) << __func__ << " - SessionType=" << toString(sessionType)
+               << ", status=" << toString(status);
+  }
+
+  _hidl_cb(status, provider);
+  return Void();
+}
+
+Return<void> BluetoothAudioProvidersFactory::openProvider_2_1(
+    const V2_1::SessionType sessionType, openProvider_2_1_cb _hidl_cb) {
+  LOG(INFO) << __func__ << " - SessionType=" << toString(sessionType);
+  BluetoothAudioStatus status = BluetoothAudioStatus::SUCCESS;
+  BluetoothAudioProvider* provider = nullptr;
+
+  switch (sessionType) {
+    case V2_1::SessionType::A2DP_SOFTWARE_ENCODING_DATAPATH:
+      provider = &a2dp_software_provider_instance_;
+      break;
+    case V2_1::SessionType::A2DP_HARDWARE_OFFLOAD_DATAPATH:
+      provider = &a2dp_offload_provider_instance_;
+      break;
+    case V2_1::SessionType::HEARING_AID_SOFTWARE_ENCODING_DATAPATH:
+      provider = &hearing_aid_provider_instance_;
+      break;
+    case V2_1::SessionType::LE_AUDIO_SOFTWARE_ENCODING_DATAPATH:
+      provider = &leaudio_output_provider_instance_;
+      break;
+    case V2_1::SessionType::LE_AUDIO_HARDWARE_OFFLOAD_ENCODING_DATAPATH:
+      provider = &leaudio_offload_output_provider_instance_;
+      break;
+    case V2_1::SessionType::LE_AUDIO_SOFTWARE_DECODED_DATAPATH:
+      provider = &leaudio_input_provider_instance_;
+      break;
+    case V2_1::SessionType::LE_AUDIO_HARDWARE_OFFLOAD_DECODING_DATAPATH:
+      provider = &leaudio_offload_input_provider_instance_;
+      break;
+    default:
+      status = BluetoothAudioStatus::FAILURE;
+  }
+
+  if (provider == nullptr || !provider->isValid(sessionType)) {
+    provider = nullptr;
+    status = BluetoothAudioStatus::FAILURE;
+    LOG(ERROR) << __func__ << " - SessionType=" << toString(sessionType)
+               << ", status=" << toString(status);
+  }
+
+  _hidl_cb(status, provider);
+  return Void();
+}
+
+Return<void> BluetoothAudioProvidersFactory::getProviderCapabilities(
+    const V2_0::SessionType sessionType, getProviderCapabilities_cb _hidl_cb) {
+  hidl_vec<V2_0::AudioCapabilities> audio_capabilities =
+      hidl_vec<V2_0::AudioCapabilities>(0);
+  if (sessionType == V2_0::SessionType::A2DP_HARDWARE_OFFLOAD_DATAPATH) {
+    std::vector<CodecCapabilities> db_codec_capabilities =
+        android::bluetooth::audio::GetOffloadCodecCapabilities(sessionType);
+    if (db_codec_capabilities.size()) {
+      audio_capabilities.resize(db_codec_capabilities.size());
+      for (int i = 0; i < db_codec_capabilities.size(); ++i) {
+        audio_capabilities[i].codecCapabilities(db_codec_capabilities[i]);
+      }
+    }
+  } else if (sessionType != V2_0::SessionType::UNKNOWN) {
+    std::vector<::android::hardware::bluetooth::audio::V2_0::PcmParameters>
+        db_pcm_capabilities =
+            android::bluetooth::audio::GetSoftwarePcmCapabilities();
+    if (db_pcm_capabilities.size() == 1) {
+      audio_capabilities.resize(1);
+      audio_capabilities[0].pcmCapabilities(db_pcm_capabilities[0]);
+    }
+  }
+  LOG(INFO) << __func__ << " - SessionType=" << toString(sessionType)
+            << " supports " << audio_capabilities.size() << " codecs";
+  _hidl_cb(audio_capabilities);
+  return Void();
+}
+
+Return<void> BluetoothAudioProvidersFactory::getProviderCapabilities_2_1(
+    const V2_1::SessionType sessionType,
+    getProviderCapabilities_2_1_cb _hidl_cb) {
+  hidl_vec<V2_1::AudioCapabilities> audio_capabilities =
+      hidl_vec<V2_1::AudioCapabilities>(0);
+  if (sessionType == V2_1::SessionType::A2DP_HARDWARE_OFFLOAD_DATAPATH) {
+    std::vector<CodecCapabilities> db_codec_capabilities =
+        android::bluetooth::audio::GetOffloadCodecCapabilities(sessionType);
+    if (db_codec_capabilities.size()) {
+      audio_capabilities.resize(db_codec_capabilities.size());
+      for (int i = 0; i < db_codec_capabilities.size(); ++i) {
+        audio_capabilities[i].codecCapabilities(db_codec_capabilities[i]);
+      }
+    }
+  } else if (sessionType != V2_1::SessionType::UNKNOWN) {
+    std::vector<V2_1::PcmParameters> db_pcm_capabilities =
+        android::bluetooth::audio::GetSoftwarePcmCapabilities_2_1();
+    if (db_pcm_capabilities.size() == 1) {
+      audio_capabilities.resize(1);
+      audio_capabilities[0].pcmCapabilities(db_pcm_capabilities[0]);
+    }
+  }
+  LOG(INFO) << __func__ << " - SessionType=" << toString(sessionType)
+            << " supports " << audio_capabilities.size() << " codecs";
+  _hidl_cb(audio_capabilities);
+  return Void();
+}
+
+IBluetoothAudioProvidersFactory* HIDL_FETCH_IBluetoothAudioProvidersFactory(
+    const char* /* name */) {
+  return new BluetoothAudioProvidersFactory();
+}
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/BluetoothAudioProvidersFactory.h b/bluetooth/audio/2.2/default/BluetoothAudioProvidersFactory.h
new file mode 100644
index 0000000..8db330b
--- /dev/null
+++ b/bluetooth/audio/2.2/default/BluetoothAudioProvidersFactory.h
@@ -0,0 +1,73 @@
+/*
+ * Copyright 2021 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 <android/hardware/bluetooth/audio/2.2/IBluetoothAudioProvidersFactory.h>
+
+#include "A2dpOffloadAudioProvider.h"
+#include "A2dpSoftwareAudioProvider.h"
+#include "BluetoothAudioProvider.h"
+#include "HearingAidAudioProvider.h"
+#include "LeAudioAudioProvider.h"
+#include "LeAudioOffloadAudioProvider.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+class BluetoothAudioProvidersFactory : public IBluetoothAudioProvidersFactory {
+ public:
+  BluetoothAudioProvidersFactory() {}
+
+  Return<void> openProvider(const V2_0::SessionType sessionType,
+                            openProvider_cb _hidl_cb) override;
+
+  Return<void> getProviderCapabilities(
+      const V2_0::SessionType sessionType,
+      getProviderCapabilities_cb _hidl_cb) override;
+
+  Return<void> openProvider_2_1(const V2_1::SessionType sessionType,
+                                openProvider_2_1_cb _hidl_cb) override;
+
+  Return<void> getProviderCapabilities_2_1(
+      const V2_1::SessionType sessionType,
+      getProviderCapabilities_2_1_cb _hidl_cb) override;
+
+ private:
+  static A2dpSoftwareAudioProvider a2dp_software_provider_instance_;
+  static A2dpOffloadAudioProvider a2dp_offload_provider_instance_;
+  static HearingAidAudioProvider hearing_aid_provider_instance_;
+  static LeAudioOutputAudioProvider leaudio_output_provider_instance_;
+  static LeAudioInputAudioProvider leaudio_input_provider_instance_;
+  static LeAudioOffloadOutputAudioProvider
+      leaudio_offload_output_provider_instance_;
+  static LeAudioOffloadInputAudioProvider
+      leaudio_offload_input_provider_instance_;
+};
+
+extern "C" IBluetoothAudioProvidersFactory*
+HIDL_FETCH_IBluetoothAudioProvidersFactory(const char* name);
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/HearingAidAudioProvider.cpp b/bluetooth/audio/2.2/default/HearingAidAudioProvider.cpp
new file mode 100644
index 0000000..c79b910
--- /dev/null
+++ b/bluetooth/audio/2.2/default/HearingAidAudioProvider.cpp
@@ -0,0 +1,112 @@
+/*
+ * Copyright 2021 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 <android-base/logging.h>
+
+#include "BluetoothAudioSessionReport_2_2.h"
+#include "BluetoothAudioSupportedCodecsDB_2_1.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::bluetooth::audio::BluetoothAudioSessionReport_2_2;
+using ::android::hardware::Void;
+using ::android::hardware::bluetooth::audio::V2_0::AudioConfiguration;
+
+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(), mDataMQ(nullptr) {
+  LOG(INFO) << __func__ << " - size of audio buffer " << kDataMqSize
+            << " byte(s)";
+  std::unique_ptr<DataMQ> tempDataMQ(
+      new DataMQ(kDataMqSize, /* EventFlag */ true));
+  if (tempDataMQ && tempDataMQ->isValid()) {
+    mDataMQ = std::move(tempDataMQ);
+    session_type_ = V2_1::SessionType::HEARING_AID_SOFTWARE_ENCODING_DATAPATH;
+  } else {
+    ALOGE_IF(!tempDataMQ, "failed to allocate data MQ");
+    ALOGE_IF(tempDataMQ && !tempDataMQ->isValid(), "data MQ is invalid");
+  }
+}
+
+bool HearingAidAudioProvider::isValid(const V2_0::SessionType& sessionType) {
+  return isValid(static_cast<V2_1::SessionType>(sessionType));
+}
+
+bool HearingAidAudioProvider::isValid(const V2_1::SessionType& sessionType) {
+  return (sessionType == session_type_ && mDataMQ && mDataMQ->isValid());
+}
+
+Return<void> HearingAidAudioProvider::startSession(
+    const sp<IBluetoothAudioPort>& hostIf,
+    const AudioConfiguration& audioConfig, startSession_cb _hidl_cb) {
+  /**
+   * Initialize the audio platform if audioConfiguration is supported.
+   * Save the IBluetoothAudioPort interface, so that it can be used
+   * later to send stream control commands to the HAL client, based on
+   * interaction with Audio framework.
+   */
+  if (audioConfig.getDiscriminator() !=
+      AudioConfiguration::hidl_discriminator::pcmConfig) {
+    LOG(WARNING) << __func__
+                 << " - Invalid Audio Configuration=" << toString(audioConfig);
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  } else if (!android::bluetooth::audio::IsSoftwarePcmConfigurationValid(
+                 audioConfig.pcmConfig())) {
+    LOG(WARNING) << __func__ << " - Unsupported PCM Configuration="
+                 << toString(audioConfig.pcmConfig());
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  }
+
+  return BluetoothAudioProvider::startSession(hostIf, audioConfig, _hidl_cb);
+}
+
+Return<void> HearingAidAudioProvider::onSessionReady(startSession_cb _hidl_cb) {
+  if (mDataMQ && mDataMQ->isValid()) {
+    BluetoothAudioSessionReport_2_2::OnSessionStarted(
+        session_type_, stack_iface_, mDataMQ->getDesc(), audio_config_);
+    _hidl_cb(BluetoothAudioStatus::SUCCESS, *mDataMQ->getDesc());
+  } else {
+    _hidl_cb(BluetoothAudioStatus::FAILURE, DataMQ::Descriptor());
+  }
+  return Void();
+}
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/HearingAidAudioProvider.h b/bluetooth/audio/2.2/default/HearingAidAudioProvider.h
new file mode 100644
index 0000000..426c443
--- /dev/null
+++ b/bluetooth/audio/2.2/default/HearingAidAudioProvider.h
@@ -0,0 +1,59 @@
+/*
+ * Copyright 2021 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 <fmq/MessageQueue.h>
+#include <hidl/MQDescriptor.h>
+
+#include "BluetoothAudioProvider.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::hardware::kSynchronizedReadWrite;
+using ::android::hardware::MessageQueue;
+
+using DataMQ = MessageQueue<uint8_t, kSynchronizedReadWrite>;
+
+class HearingAidAudioProvider : public BluetoothAudioProvider {
+ public:
+  HearingAidAudioProvider();
+
+  bool isValid(const V2_1::SessionType& sessionType) override;
+  bool isValid(const V2_0::SessionType& sessionType) override;
+
+  Return<void> startSession(const sp<IBluetoothAudioPort>& hostIf,
+                            const V2_0::AudioConfiguration& audioConfig,
+                            startSession_cb _hidl_cb) override;
+
+ private:
+  // audio data queue for software encoding
+  std::unique_ptr<DataMQ> mDataMQ;
+
+  Return<void> onSessionReady(startSession_cb _hidl_cb) override;
+};
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/LeAudioAudioProvider.cpp b/bluetooth/audio/2.2/default/LeAudioAudioProvider.cpp
new file mode 100644
index 0000000..af6ec99
--- /dev/null
+++ b/bluetooth/audio/2.2/default/LeAudioAudioProvider.cpp
@@ -0,0 +1,219 @@
+/*
+ * Copyright 2021 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 "BTAudioProviderLeAudio"
+
+#include "LeAudioAudioProvider.h"
+
+#include <android-base/logging.h>
+
+#include "BluetoothAudioSessionReport_2_2.h"
+#include "BluetoothAudioSupportedCodecsDB_2_1.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::bluetooth::audio::BluetoothAudioSessionReport_2_2;
+using ::android::hardware::Void;
+using ::android::hardware::bluetooth::audio::V2_0::BitsPerSample;
+using ::android::hardware::bluetooth::audio::V2_0::ChannelMode;
+using ::android::hardware::bluetooth::audio::V2_1::SampleRate;
+
+static constexpr uint32_t kBufferOutCount = 2;  // two frame buffer
+static constexpr uint32_t kBufferInCount = 2;   // two frame buffer
+
+LeAudioOutputAudioProvider::LeAudioOutputAudioProvider()
+    : LeAudioAudioProvider() {
+  session_type_ = V2_1::SessionType::LE_AUDIO_SOFTWARE_ENCODING_DATAPATH;
+}
+
+LeAudioInputAudioProvider::LeAudioInputAudioProvider()
+    : LeAudioAudioProvider() {
+  session_type_ = V2_1::SessionType::LE_AUDIO_SOFTWARE_DECODED_DATAPATH;
+}
+
+LeAudioAudioProvider::LeAudioAudioProvider()
+    : BluetoothAudioProvider(), mDataMQ(nullptr) {}
+
+bool LeAudioAudioProvider::isValid(const V2_0::SessionType& sessionType) {
+  LOG(ERROR) << __func__ << ", invalid session type for Le Audio provider: "
+             << toString(sessionType);
+
+  return false;
+}
+
+bool LeAudioAudioProvider::isValid(const V2_1::SessionType& sessionType) {
+  return (sessionType == session_type_);
+}
+
+Return<void> LeAudioAudioProvider::startSession_2_1(
+    const sp<V2_0::IBluetoothAudioPort>& hostIf,
+    const V2_1::AudioConfiguration& audioConfig, startSession_cb _hidl_cb) {
+  if (audioConfig.getDiscriminator() !=
+      V2_1::AudioConfiguration::hidl_discriminator::pcmConfig) {
+    LOG(WARNING) << __func__
+                 << " - Invalid Audio Configuration=" << toString(audioConfig);
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  }
+
+  AudioConfiguration audioConfig_2_2;
+  audioConfig_2_2.pcmConfig(
+      {.sampleRate =
+           static_cast<V2_1::SampleRate>(audioConfig.pcmConfig().sampleRate),
+       .channelMode = audioConfig.pcmConfig().channelMode,
+       .bitsPerSample = audioConfig.pcmConfig().bitsPerSample,
+       .dataIntervalUs = 0});
+
+  return startSession_2_2(hostIf, audioConfig_2_2, _hidl_cb);
+}
+
+Return<void> LeAudioAudioProvider::startSession_2_2(
+    const sp<V2_0::IBluetoothAudioPort>& hostIf,
+    const AudioConfiguration& audioConfig, startSession_cb _hidl_cb) {
+  /**
+   * Initialize the audio platform if audioConfiguration is supported.
+   * Save the IBluetoothAudioPort interface, so that it can be used
+   * later to send stream control commands to the HAL client, based on
+   * interaction with Audio framework.
+   */
+  if (audioConfig.getDiscriminator() !=
+      AudioConfiguration::hidl_discriminator::pcmConfig) {
+    LOG(WARNING) << __func__
+                 << " - Invalid Audio Configuration=" << toString(audioConfig);
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  } else if (!android::bluetooth::audio::IsSoftwarePcmConfigurationValid_2_1(
+                 audioConfig.pcmConfig())) {
+    LOG(WARNING) << __func__ << " - Unsupported PCM Configuration="
+                 << toString(audioConfig.pcmConfig());
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  }
+
+  uint32_t kDataMqSize = 0;
+  switch (audioConfig.pcmConfig().sampleRate) {
+    case SampleRate::RATE_8000:
+      kDataMqSize = 8000;
+      break;
+    case SampleRate::RATE_16000:
+      kDataMqSize = 16000;
+      break;
+    case SampleRate::RATE_24000:
+      kDataMqSize = 24000;
+      break;
+    case SampleRate::RATE_32000:
+      kDataMqSize = 32000;
+      break;
+    case SampleRate::RATE_44100:
+      kDataMqSize = 44100;
+      break;
+    case SampleRate::RATE_48000:
+      kDataMqSize = 48000;
+      break;
+    default:
+      LOG(WARNING) << __func__ << " - Unsupported sampling frequency="
+                   << toString(audioConfig.pcmConfig());
+      _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+               DataMQ::Descriptor());
+      return Void();
+  }
+
+  /* Number of samples per millisecond */
+  kDataMqSize = ceil(kDataMqSize / 1000);
+
+  switch (audioConfig.pcmConfig().channelMode) {
+    case ChannelMode::MONO:
+      break;
+    case ChannelMode::STEREO:
+      kDataMqSize *= 2;
+      break;
+    default:
+      /* This should never happen it would be caught while validating
+       * parameters.
+       */
+      break;
+  }
+
+  switch (audioConfig.pcmConfig().bitsPerSample) {
+    case BitsPerSample::BITS_16:
+      kDataMqSize *= 2;
+      break;
+    case BitsPerSample::BITS_24:
+      kDataMqSize *= 3;
+      break;
+    case BitsPerSample::BITS_32:
+      kDataMqSize *= 4;
+      break;
+    default:
+      /* This should never happen it would be caught while validating
+       * parameters.
+       */
+      break;
+  }
+
+  if (session_type_ == V2_1::SessionType::LE_AUDIO_SOFTWARE_ENCODING_DATAPATH)
+    kDataMqSize *= kBufferOutCount;
+  else if (session_type_ ==
+           V2_1::SessionType::LE_AUDIO_SOFTWARE_DECODED_DATAPATH)
+    kDataMqSize *= kBufferInCount;
+  else
+    LOG(WARNING) << __func__ << ", default single buffer used";
+
+  kDataMqSize *= audioConfig.pcmConfig().dataIntervalUs / 1000;
+
+  LOG(INFO) << __func__ << " - size of audio buffer " << kDataMqSize
+            << " byte(s)";
+
+  std::unique_ptr<DataMQ> tempDataMQ(
+      new DataMQ(kDataMqSize, /* EventFlag */ true));
+  if (tempDataMQ && tempDataMQ->isValid()) {
+    mDataMQ = std::move(tempDataMQ);
+  } else {
+    ALOGE_IF(!tempDataMQ, "failed to allocate data MQ");
+    ALOGE_IF(tempDataMQ && !tempDataMQ->isValid(), "data MQ is invalid");
+    _hidl_cb(BluetoothAudioStatus::FAILURE, DataMQ::Descriptor());
+    return Void();
+  }
+
+  return BluetoothAudioProvider::startSession_2_2(hostIf, audioConfig,
+                                                  _hidl_cb);
+}
+
+Return<void> LeAudioAudioProvider::onSessionReady(startSession_cb _hidl_cb) {
+  if (mDataMQ && mDataMQ->isValid()) {
+    BluetoothAudioSessionReport_2_2::OnSessionStarted(
+        session_type_, stack_iface_, mDataMQ->getDesc(), audio_config_);
+    _hidl_cb(BluetoothAudioStatus::SUCCESS, *mDataMQ->getDesc());
+  } else {
+    _hidl_cb(BluetoothAudioStatus::FAILURE, DataMQ::Descriptor());
+  }
+  return Void();
+}
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/LeAudioAudioProvider.h b/bluetooth/audio/2.2/default/LeAudioAudioProvider.h
new file mode 100644
index 0000000..40c26e0
--- /dev/null
+++ b/bluetooth/audio/2.2/default/LeAudioAudioProvider.h
@@ -0,0 +1,74 @@
+/*
+ * Copyright 2021 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 <android/hardware/bluetooth/audio/2.2/types.h>
+#include <fmq/MessageQueue.h>
+#include <hidl/MQDescriptor.h>
+
+#include "BluetoothAudioProvider.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::hardware::kSynchronizedReadWrite;
+using ::android::hardware::MessageQueue;
+
+using DataMQ = MessageQueue<uint8_t, kSynchronizedReadWrite>;
+
+class LeAudioAudioProvider : public BluetoothAudioProvider {
+ public:
+  LeAudioAudioProvider();
+
+  bool isValid(const V2_1::SessionType& sessionType) override;
+  bool isValid(const V2_0::SessionType& sessionType) override;
+
+  Return<void> startSession_2_1(const sp<V2_0::IBluetoothAudioPort>& hostIf,
+                                const V2_1::AudioConfiguration& audioConfig,
+                                startSession_cb _hidl_cb) override;
+
+  Return<void> startSession_2_2(const sp<V2_0::IBluetoothAudioPort>& hostIf,
+                                const AudioConfiguration& audioConfig,
+                                startSession_cb _hidl_cb) override;
+
+ private:
+  /** queue for software encodec/decoded audio data */
+  std::unique_ptr<DataMQ> mDataMQ;
+
+  Return<void> onSessionReady(startSession_cb _hidl_cb) override;
+};
+
+class LeAudioOutputAudioProvider : public LeAudioAudioProvider {
+ public:
+  LeAudioOutputAudioProvider();
+};
+
+class LeAudioInputAudioProvider : public LeAudioAudioProvider {
+ public:
+  LeAudioInputAudioProvider();
+};
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/LeAudioOffloadAudioProvider.cpp b/bluetooth/audio/2.2/default/LeAudioOffloadAudioProvider.cpp
new file mode 100644
index 0000000..7b70654
--- /dev/null
+++ b/bluetooth/audio/2.2/default/LeAudioOffloadAudioProvider.cpp
@@ -0,0 +1,141 @@
+/*
+ * Copyright 2021 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 "BTAudioProviderLeAudioOffload"
+
+#include "LeAudioOffloadAudioProvider.h"
+
+#include <android-base/logging.h>
+
+#include "BluetoothAudioSessionReport_2_2.h"
+#include "BluetoothAudioSupportedCodecsDB_2_1.h"
+#include "BluetoothAudioSupportedCodecsDB_2_2.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+using ::android::bluetooth::audio::BluetoothAudioSessionReport_2_2;
+using ::android::hardware::Void;
+using ::android::hardware::bluetooth::audio::V2_0::BitsPerSample;
+using ::android::hardware::bluetooth::audio::V2_0::ChannelMode;
+using ::android::hardware::bluetooth::audio::V2_1::SampleRate;
+
+using DataMQ = MessageQueue<uint8_t, kSynchronizedReadWrite>;
+
+LeAudioOffloadOutputAudioProvider::LeAudioOffloadOutputAudioProvider()
+    : LeAudioOffloadAudioProvider() {
+  session_type_ =
+      V2_1::SessionType::LE_AUDIO_HARDWARE_OFFLOAD_ENCODING_DATAPATH;
+}
+
+LeAudioOffloadInputAudioProvider::LeAudioOffloadInputAudioProvider()
+    : LeAudioOffloadAudioProvider() {
+  session_type_ =
+      V2_1::SessionType::LE_AUDIO_HARDWARE_OFFLOAD_DECODING_DATAPATH;
+}
+
+LeAudioOffloadAudioProvider::LeAudioOffloadAudioProvider()
+    : BluetoothAudioProvider() {}
+
+bool LeAudioOffloadAudioProvider::isValid(
+    const V2_0::SessionType& sessionType) {
+  LOG(ERROR) << __func__
+             << ", invalid session type for Offloaded Le Audio provider: "
+             << toString(sessionType);
+
+  return false;
+}
+
+bool LeAudioOffloadAudioProvider::isValid(
+    const V2_1::SessionType& sessionType) {
+  return (sessionType == session_type_);
+}
+
+Return<void> LeAudioOffloadAudioProvider::startSession_2_1(
+    const sp<V2_0::IBluetoothAudioPort>& hostIf,
+    const V2_1::AudioConfiguration& audioConfig, startSession_cb _hidl_cb) {
+  if (audioConfig.getDiscriminator() !=
+      V2_1::AudioConfiguration::hidl_discriminator::leAudioCodecConfig) {
+    LOG(WARNING) << __func__
+                 << " - Invalid Audio Configuration=" << toString(audioConfig);
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  }
+
+  AudioConfiguration audioConfig_2_2;
+  audioConfig_2_2.leAudioConfig().mode = LeAudioMode::UNKNOWN;
+  audioConfig_2_2.leAudioConfig().config.unicastConfig() = {
+      .streamMap = {{
+          .streamHandle = 0xFFFF,
+          .audioChannelAllocation =
+              audioConfig.leAudioCodecConfig().audioChannelAllocation,
+      }},
+      .peerDelay = 0,
+      .lc3Config = audioConfig.leAudioCodecConfig().lc3Config};
+
+  return startSession_2_2(hostIf, audioConfig_2_2, _hidl_cb);
+}
+
+Return<void> LeAudioOffloadAudioProvider::startSession_2_2(
+    const sp<V2_0::IBluetoothAudioPort>& hostIf,
+    const AudioConfiguration& audioConfig, startSession_cb _hidl_cb) {
+  /**
+   * Initialize the audio platform if audioConfiguration is supported.
+   * Save the IBluetoothAudioPort interface, so that it can be used
+   * later to send stream control commands to the HAL client, based on
+   * interaction with Audio framework.
+   */
+  if (audioConfig.getDiscriminator() !=
+      AudioConfiguration::hidl_discriminator::leAudioConfig) {
+    LOG(WARNING) << __func__
+                 << " - Invalid Audio Configuration=" << toString(audioConfig);
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  }
+
+  if (!android::bluetooth::audio::IsOffloadLeAudioConfigurationValid(
+          session_type_, audioConfig.leAudioConfig())) {
+    LOG(WARNING) << __func__ << " - Unsupported LC3 Offloaded Configuration="
+                 << toString(audioConfig.leAudioConfig());
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  }
+
+  return BluetoothAudioProvider::startSession_2_2(hostIf, audioConfig,
+                                                  _hidl_cb);
+}
+
+Return<void> LeAudioOffloadAudioProvider::onSessionReady(
+    startSession_cb _hidl_cb) {
+  BluetoothAudioSessionReport_2_2::OnSessionStarted(session_type_, stack_iface_,
+                                                    nullptr, audio_config_);
+  _hidl_cb(BluetoothAudioStatus::SUCCESS, DataMQ::Descriptor());
+  return Void();
+}
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.2/default/LeAudioOffloadAudioProvider.h b/bluetooth/audio/2.2/default/LeAudioOffloadAudioProvider.h
new file mode 100644
index 0000000..5620295
--- /dev/null
+++ b/bluetooth/audio/2.2/default/LeAudioOffloadAudioProvider.h
@@ -0,0 +1,64 @@
+/*
+ * Copyright 2021 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 <android/hardware/bluetooth/audio/2.2/types.h>
+
+#include "BluetoothAudioProvider.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_2 {
+namespace implementation {
+
+class LeAudioOffloadAudioProvider : public BluetoothAudioProvider {
+ public:
+  LeAudioOffloadAudioProvider();
+
+  bool isValid(const V2_1::SessionType& sessionType) override;
+  bool isValid(const V2_0::SessionType& sessionType) override;
+
+  Return<void> startSession_2_1(const sp<V2_0::IBluetoothAudioPort>& hostIf,
+                                const V2_1::AudioConfiguration& audioConfig,
+                                startSession_cb _hidl_cb) override;
+
+  Return<void> startSession_2_2(const sp<V2_0::IBluetoothAudioPort>& hostIf,
+                                const AudioConfiguration& audioConfig,
+                                startSession_cb _hidl_cb) override;
+
+ private:
+  Return<void> onSessionReady(startSession_cb _hidl_cb) override;
+};
+
+class LeAudioOffloadOutputAudioProvider : public LeAudioOffloadAudioProvider {
+ public:
+  LeAudioOffloadOutputAudioProvider();
+};
+
+class LeAudioOffloadInputAudioProvider : public LeAudioOffloadAudioProvider {
+ public:
+  LeAudioOffloadInputAudioProvider();
+};
+
+}  // namespace implementation
+}  // namespace V2_2
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android