diff --git a/bluetooth/audio/2.1/default/Android.bp b/bluetooth/audio/2.1/default/Android.bp
index 5c30f79..3000223 100644
--- a/bluetooth/audio/2.1/default/Android.bp
+++ b/bluetooth/audio/2.1/default/Android.bp
@@ -19,6 +19,7 @@
         "A2dpSoftwareAudioProvider.cpp",
         "HearingAidAudioProvider.cpp",
         "LeAudioAudioProvider.cpp",
+        "LeAudioOffloadAudioProvider.cpp",
     ],
     header_libs: ["libhardware_headers"],
     shared_libs: [
diff --git a/bluetooth/audio/2.1/default/BluetoothAudioProvidersFactory.cpp b/bluetooth/audio/2.1/default/BluetoothAudioProvidersFactory.cpp
index e1b1ac6..b0d171a 100644
--- a/bluetooth/audio/2.1/default/BluetoothAudioProvidersFactory.cpp
+++ b/bluetooth/audio/2.1/default/BluetoothAudioProvidersFactory.cpp
@@ -41,8 +41,12 @@
     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) {
@@ -90,9 +94,15 @@
     case SessionType::LE_AUDIO_SOFTWARE_ENCODING_DATAPATH:
       provider = &leaudio_output_provider_instance_;
       break;
+    case SessionType::LE_AUDIO_HARDWARE_OFFLOAD_ENCODING_DATAPATH:
+      provider = &leaudio_offload_output_provider_instance_;
+      break;
     case SessionType::LE_AUDIO_SOFTWARE_DECODED_DATAPATH:
       provider = &leaudio_input_provider_instance_;
       break;
+    case SessionType::LE_AUDIO_HARDWARE_OFFLOAD_DECODING_DATAPATH:
+      provider = &leaudio_offload_input_provider_instance_;
+      break;
     default:
       status = BluetoothAudioStatus::FAILURE;
   }
diff --git a/bluetooth/audio/2.1/default/BluetoothAudioProvidersFactory.h b/bluetooth/audio/2.1/default/BluetoothAudioProvidersFactory.h
index fd83694..f8f557e 100644
--- a/bluetooth/audio/2.1/default/BluetoothAudioProvidersFactory.h
+++ b/bluetooth/audio/2.1/default/BluetoothAudioProvidersFactory.h
@@ -23,6 +23,7 @@
 #include "BluetoothAudioProvider.h"
 #include "HearingAidAudioProvider.h"
 #include "LeAudioAudioProvider.h"
+#include "LeAudioOffloadAudioProvider.h"
 
 namespace android {
 namespace hardware {
@@ -55,6 +56,8 @@
   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*
diff --git a/bluetooth/audio/2.1/default/LeAudioOffloadAudioProvider.cpp b/bluetooth/audio/2.1/default/LeAudioOffloadAudioProvider.cpp
new file mode 100644
index 0000000..c11bdad
--- /dev/null
+++ b/bluetooth/audio/2.1/default/LeAudioOffloadAudioProvider.cpp
@@ -0,0 +1,108 @@
+/*
+ * 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_1.h"
+#include "BluetoothAudioSupportedCodecsDB_2_1.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_1 {
+namespace implementation {
+
+using ::android::bluetooth::audio::BluetoothAudioSessionReport_2_1;
+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_ = 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 V2_0::SessionType& sessionType) {
+  LOG(ERROR) << __func__ << ", invalid session type for Offloaded Le Audio provider: "
+             << toString(sessionType);
+
+  return false;
+}
+
+bool LeAudioOffloadAudioProvider::isValid(const SessionType& sessionType) {
+  return (sessionType == session_type_);
+}
+
+Return<void> LeAudioOffloadAudioProvider::startSession_2_1(
+    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::leAudioCodecConfig) {
+    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.leAudioCodecConfig())) {
+    LOG(WARNING) << __func__ << " - Unsupported LC3 Offloaded Configuration="
+                 << toString(audioConfig.leAudioCodecConfig());
+    _hidl_cb(BluetoothAudioStatus::UNSUPPORTED_CODEC_CONFIGURATION,
+             DataMQ::Descriptor());
+    return Void();
+  }
+
+  return BluetoothAudioProvider::startSession_2_1(hostIf, audioConfig,
+                                                  _hidl_cb);
+}
+
+Return<void> LeAudioOffloadAudioProvider::onSessionReady(startSession_cb _hidl_cb) {
+  BluetoothAudioSessionReport_2_1::OnSessionStarted(session_type_, stack_iface_,
+                                                    nullptr, audio_config_);
+  _hidl_cb(BluetoothAudioStatus::SUCCESS, DataMQ::Descriptor());
+  return Void();
+}
+
+}  // namespace implementation
+}  // namespace V2_1
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/2.1/default/LeAudioOffloadAudioProvider.h b/bluetooth/audio/2.1/default/LeAudioOffloadAudioProvider.h
new file mode 100644
index 0000000..564e9a3
--- /dev/null
+++ b/bluetooth/audio/2.1/default/LeAudioOffloadAudioProvider.h
@@ -0,0 +1,60 @@
+/*
+ * 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/2.1/types.h>
+
+#include "BluetoothAudioProvider.h"
+
+namespace android {
+namespace hardware {
+namespace bluetooth {
+namespace audio {
+namespace V2_1 {
+namespace implementation {
+
+class LeAudioOffloadAudioProvider : public BluetoothAudioProvider {
+ public:
+  LeAudioOffloadAudioProvider();
+
+  bool isValid(const SessionType& sessionType) override;
+  bool isValid(const V2_0::SessionType& sessionType) override;
+
+  Return<void> startSession_2_1(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_1
+}  // namespace audio
+}  // namespace bluetooth
+}  // namespace hardware
+}  // namespace android
diff --git a/bluetooth/audio/utils/session/BluetoothAudioSession_2_1.cpp b/bluetooth/audio/utils/session/BluetoothAudioSession_2_1.cpp
index 9d91196..3228a09 100644
--- a/bluetooth/audio/utils/session/BluetoothAudioSession_2_1.cpp
+++ b/bluetooth/audio/utils/session/BluetoothAudioSession_2_1.cpp
@@ -110,20 +110,29 @@
            SessionType_2_1::LE_AUDIO_SOFTWARE_ENCODING_DATAPATH ||
        session_type_2_1_ ==
            SessionType_2_1::LE_AUDIO_SOFTWARE_DECODED_DATAPATH);
-  bool is_offload_session =
+  bool is_offload_a2dp_session =
       (session_type_2_1_ == SessionType_2_1::A2DP_HARDWARE_OFFLOAD_DATAPATH);
+  bool is_offload_le_audio_session =
+      (session_type_2_1_ == SessionType_2_1::LE_AUDIO_HARDWARE_OFFLOAD_ENCODING_DATAPATH ||
+       session_type_2_1_ == SessionType_2_1::LE_AUDIO_HARDWARE_OFFLOAD_DECODING_DATAPATH);
   auto audio_config_discriminator = audio_config.getDiscriminator();
   bool is_software_audio_config =
       (is_software_session &&
        audio_config_discriminator ==
            ::android::hardware::bluetooth::audio::V2_1::AudioConfiguration::
                hidl_discriminator::pcmConfig);
-  bool is_offload_audio_config =
-      (is_offload_session &&
+  bool is_a2dp_offload_audio_config =
+      (is_offload_a2dp_session &&
        audio_config_discriminator ==
            ::android::hardware::bluetooth::audio::V2_1::AudioConfiguration::
                hidl_discriminator::codecConfig);
-  if (!is_software_audio_config && !is_offload_audio_config) {
+  bool is_le_audio_offload_audio_config =
+      (is_offload_le_audio_session &&
+       audio_config_discriminator ==
+           ::android::hardware::bluetooth::audio::V2_1::AudioConfiguration::
+               hidl_discriminator::leAudioCodecConfig);
+  if (!is_software_audio_config && !is_a2dp_offload_audio_config &&
+      !is_le_audio_offload_audio_config) {
     return false;
   }
   audio_config_2_1_ = audio_config;
diff --git a/bluetooth/audio/utils/session/BluetoothAudioSupportedCodecsDB_2_1.cpp b/bluetooth/audio/utils/session/BluetoothAudioSupportedCodecsDB_2_1.cpp
index 8b0b0f7..c90ce6d 100644
--- a/bluetooth/audio/utils/session/BluetoothAudioSupportedCodecsDB_2_1.cpp
+++ b/bluetooth/audio/utils/session/BluetoothAudioSupportedCodecsDB_2_1.cpp
@@ -122,6 +122,21 @@
   return false;
 }
 
+bool IsOffloadLeAudioConfigurationValid(
+    const ::android::hardware::bluetooth::audio::V2_1::SessionType&
+        session_type,
+    const ::android::hardware::bluetooth::audio::V2_1::Lc3CodecConfiguration&) {
+
+  if (session_type != SessionType_2_1::LE_AUDIO_HARDWARE_OFFLOAD_ENCODING_DATAPATH &&
+      session_type != SessionType_2_1::LE_AUDIO_HARDWARE_OFFLOAD_DECODING_DATAPATH) {
+    return false;
+  }
+
+  //TODO: perform checks on le_audio_codec_config once we know supported parameters
+
+  return true;
+}
+
 }  // namespace audio
 }  // namespace bluetooth
 }  // namespace android
diff --git a/bluetooth/audio/utils/session/BluetoothAudioSupportedCodecsDB_2_1.h b/bluetooth/audio/utils/session/BluetoothAudioSupportedCodecsDB_2_1.h
index 746d9c0..a52636c 100644
--- a/bluetooth/audio/utils/session/BluetoothAudioSupportedCodecsDB_2_1.h
+++ b/bluetooth/audio/utils/session/BluetoothAudioSupportedCodecsDB_2_1.h
@@ -41,6 +41,11 @@
     const ::android::hardware::bluetooth::audio::V2_0::CodecConfiguration&
         codec_config);
 
+bool IsOffloadLeAudioConfigurationValid(
+    const ::android::hardware::bluetooth::audio::V2_1::SessionType&
+        session_type,
+    const ::android::hardware::bluetooth::audio::V2_1::Lc3CodecConfiguration&
+        le_audio_codec_config);
 }  // namespace audio
 }  // namespace bluetooth
 }  // namespace android