diff --git a/res/layout/audio_sharing_device_item.xml b/res/layout/audio_sharing_device_item.xml
new file mode 100644
index 0000000..f8e7454
--- /dev/null
+++ b/res/layout/audio_sharing_device_item.xml
@@ -0,0 +1,32 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!--
+  ~ 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.
+  -->
+
+<FrameLayout
+    xmlns:android="http://schemas.android.com/apk/res/android"
+    android:orientation="vertical"
+    android:layout_width="match_parent"
+    android:layout_height="wrap_content">
+
+    <Button
+        android:id="@+id/device_button"
+        android:overScrollMode="never"
+        android:layout_width="match_parent"
+        android:layout_height="wrap_content"
+        android:textAlignment="center"
+        android:text=""/>
+
+</FrameLayout>
\ No newline at end of file
diff --git a/res/layout/dialog_audio_sharing.xml b/res/layout/dialog_audio_sharing.xml
new file mode 100644
index 0000000..9624c90
--- /dev/null
+++ b/res/layout/dialog_audio_sharing.xml
@@ -0,0 +1,49 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!--
+  ~ 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.
+  -->
+
+<LinearLayout
+    xmlns:android="http://schemas.android.com/apk/res/android"
+    android:layout_width="match_parent"
+    android:layout_height="wrap_content"
+    android:padding="24dp"
+    android:orientation="vertical">
+
+    <TextView
+        style="@style/device_info_dialog_value"
+        android:id="@+id/share_audio_subtitle1"
+        android:layout_width="match_parent"
+        android:layout_height="wrap_content"
+        android:textAlignment="center"
+        android:layout_gravity="center"/>
+
+    <TextView
+        style="@style/device_info_dialog_value"
+        android:id="@+id/share_audio_subtitle2"
+        android:layout_width="match_parent"
+        android:layout_height="wrap_content"
+        android:textAlignment="center"
+        android:layout_gravity="center"/>
+
+    <com.android.internal.widget.RecyclerView
+        android:visibility="visible"
+        android:id="@+id/btn_list"
+        android:nestedScrollingEnabled="false"
+        android:overScrollMode="never"
+        android:layout_width="match_parent"
+        android:layout_height="wrap_content"
+        android:layout_gravity="center"/>
+</LinearLayout>
\ No newline at end of file
diff --git a/src/com/android/settings/connecteddevice/audiosharing/AudioSharingDashboardFragment.java b/src/com/android/settings/connecteddevice/audiosharing/AudioSharingDashboardFragment.java
index b9ef8f4..b3b7a2c 100644
--- a/src/com/android/settings/connecteddevice/audiosharing/AudioSharingDashboardFragment.java
+++ b/src/com/android/settings/connecteddevice/audiosharing/AudioSharingDashboardFragment.java
@@ -75,6 +75,8 @@
         mMainSwitchBar = activity.getSwitchBar();
         mMainSwitchBar.setTitle(getText(R.string.audio_sharing_switch_title));
         mSwitchBarController = new AudioSharingSwitchBarController(activity, mMainSwitchBar);
+        mSwitchBarController.init(this);
+        getSettingsLifecycle().addObserver(mSwitchBarController);
         mMainSwitchBar.show();
     }
 }
diff --git a/src/com/android/settings/connecteddevice/audiosharing/AudioSharingDeviceAdapter.java b/src/com/android/settings/connecteddevice/audiosharing/AudioSharingDeviceAdapter.java
new file mode 100644
index 0000000..6d5b693
--- /dev/null
+++ b/src/com/android/settings/connecteddevice/audiosharing/AudioSharingDeviceAdapter.java
@@ -0,0 +1,81 @@
+/*
+ * 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.
+ */
+
+package com.android.settings.connecteddevice.audiosharing;
+
+import android.util.Log;
+import android.view.LayoutInflater;
+import android.view.View;
+import android.view.ViewGroup;
+import android.widget.Button;
+
+import com.android.internal.widget.RecyclerView;
+import com.android.settings.R;
+
+import java.util.ArrayList;
+
+public class AudioSharingDeviceAdapter extends RecyclerView.Adapter<RecyclerView.ViewHolder> {
+
+    private static final String TAG = "AudioSharingDeviceAdapter";
+    private final ArrayList<String> mDevices;
+    private final OnClickListener mOnClickListener;
+
+    public AudioSharingDeviceAdapter(ArrayList<String> devices, OnClickListener listener) {
+        mDevices = devices;
+        mOnClickListener = listener;
+    }
+
+    private class AudioSharingDeviceViewHolder extends RecyclerView.ViewHolder {
+        private final Button mButtonView;
+
+        AudioSharingDeviceViewHolder(View view) {
+            super(view);
+            mButtonView = view.findViewById(R.id.device_button);
+        }
+
+        public void bindView(int position) {
+            if (mButtonView != null) {
+                mButtonView.setText(mDevices.get(position));
+                mButtonView.setOnClickListener(v -> mOnClickListener.onClick(position));
+            } else {
+                Log.w(TAG, "bind view skipped due to button view is null");
+            }
+        }
+    }
+
+    @Override
+    public RecyclerView.ViewHolder onCreateViewHolder(ViewGroup parent, int viewType) {
+        View view =
+                LayoutInflater.from(parent.getContext())
+                        .inflate(R.layout.audio_sharing_device_item, parent, false);
+        return new AudioSharingDeviceViewHolder(view);
+    }
+
+    @Override
+    public void onBindViewHolder(RecyclerView.ViewHolder holder, int position) {
+        ((AudioSharingDeviceViewHolder) holder).bindView(position);
+    }
+
+    @Override
+    public int getItemCount() {
+        return mDevices.size();
+    }
+
+    public interface OnClickListener {
+        /** Called when an item has been clicked. */
+        void onClick(int position);
+    }
+}
diff --git a/src/com/android/settings/connecteddevice/audiosharing/AudioSharingDialogFragment.java b/src/com/android/settings/connecteddevice/audiosharing/AudioSharingDialogFragment.java
new file mode 100644
index 0000000..5b99907
--- /dev/null
+++ b/src/com/android/settings/connecteddevice/audiosharing/AudioSharingDialogFragment.java
@@ -0,0 +1,89 @@
+/*
+ * 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.
+ */
+
+package com.android.settings.connecteddevice.audiosharing;
+
+import android.app.Dialog;
+import android.app.settings.SettingsEnums;
+import android.os.Bundle;
+import android.view.LayoutInflater;
+import android.view.View;
+import android.widget.TextView;
+
+import androidx.appcompat.app.AlertDialog;
+import androidx.fragment.app.Fragment;
+import androidx.fragment.app.FragmentManager;
+
+import com.android.internal.widget.LinearLayoutManager;
+import com.android.internal.widget.RecyclerView;
+import com.android.settings.R;
+import com.android.settings.core.instrumentation.InstrumentedDialogFragment;
+import com.android.settings.flags.Flags;
+
+import java.util.ArrayList;
+
+public class AudioSharingDialogFragment extends InstrumentedDialogFragment {
+    private static final String TAG = "AudioSharingDialog";
+
+    private View mRootView;
+
+    @Override
+    public int getMetricsCategory() {
+        return SettingsEnums.DIALOG_START_AUDIO_SHARING;
+    }
+
+    /**
+     * Display the {@link AudioSharingDialogFragment} dialog.
+     *
+     * @param host The Fragment this dialog will be hosted.
+     */
+    public static void show(Fragment host) {
+        if (!Flags.enableLeAudioSharing()) return;
+        final FragmentManager manager = host.getChildFragmentManager();
+        if (manager.findFragmentByTag(TAG) == null) {
+            final AudioSharingDialogFragment dialog = new AudioSharingDialogFragment();
+            dialog.show(manager, TAG);
+        }
+    }
+
+    @Override
+    public Dialog onCreateDialog(Bundle savedInstanceState) {
+        final AlertDialog.Builder builder =
+                new AlertDialog.Builder(getActivity()).setTitle("Share audio");
+        mRootView =
+                LayoutInflater.from(builder.getContext())
+                        .inflate(R.layout.dialog_audio_sharing, /* parent= */ null);
+        // TODO: use real subtitle according to device count.
+        TextView subTitle1 = mRootView.findViewById(R.id.share_audio_subtitle1);
+        TextView subTitle2 = mRootView.findViewById(R.id.share_audio_subtitle2);
+        subTitle1.setText("2 devices connected");
+        subTitle2.setText("placeholder");
+        RecyclerView recyclerView = mRootView.findViewById(R.id.btn_list);
+        // TODO: use real audio sharing device list.
+        ArrayList<String> devices = new ArrayList<>();
+        devices.add("Buds 1");
+        devices.add("Buds 2");
+        recyclerView.setAdapter(
+                new AudioSharingDeviceAdapter(
+                        devices,
+                        (int position) -> {
+                            // TODO: add on click callback.
+                        }));
+        recyclerView.setLayoutManager(
+                new LinearLayoutManager(getActivity(), LinearLayoutManager.VERTICAL, false));
+        return builder.setView(mRootView).create();
+    }
+}
diff --git a/src/com/android/settings/connecteddevice/audiosharing/AudioSharingSwitchBarController.java b/src/com/android/settings/connecteddevice/audiosharing/AudioSharingSwitchBarController.java
index 1400720..a375a3c 100644
--- a/src/com/android/settings/connecteddevice/audiosharing/AudioSharingSwitchBarController.java
+++ b/src/com/android/settings/connecteddevice/audiosharing/AudioSharingSwitchBarController.java
@@ -17,24 +17,30 @@
 package com.android.settings.connecteddevice.audiosharing;
 
 import android.content.Context;
+import android.util.Log;
 import android.widget.Switch;
 
 import androidx.annotation.NonNull;
 import androidx.lifecycle.DefaultLifecycleObserver;
 import androidx.lifecycle.LifecycleOwner;
 
+import com.android.settings.core.BasePreferenceController;
+import com.android.settings.dashboard.DashboardFragment;
+import com.android.settings.flags.Flags;
 import com.android.settings.widget.SettingsMainSwitchBar;
 import com.android.settingslib.widget.OnMainSwitchChangeListener;
 
-public class AudioSharingSwitchBarController
+public class AudioSharingSwitchBarController extends BasePreferenceController
         implements DefaultLifecycleObserver, OnMainSwitchChangeListener {
-
     private static final String TAG = "AudioSharingSwitchBarCtl";
+    private static final String PREF_KEY = "audio_sharing_main_switch";
 
     private final Context mContext;
     private final SettingsMainSwitchBar mSwitchBar;
+    private DashboardFragment mFragment;
 
     AudioSharingSwitchBarController(Context context, SettingsMainSwitchBar switchBar) {
+        super(context, PREF_KEY);
         mContext = context;
         mSwitchBar = switchBar;
         mSwitchBar.setChecked(false);
@@ -54,11 +60,32 @@
     public void onSwitchChanged(Switch switchView, boolean isChecked) {
         // Filter out unnecessary callbacks when switch is disabled.
         if (!switchView.isEnabled()) return;
-
         if (isChecked) {
-            // TODO: start sharing
+            startAudioSharing();
         } else {
             // TODO: stop sharing
         }
     }
+
+    @Override
+    public int getAvailabilityStatus() {
+        return Flags.enableLeAudioSharing() ? AVAILABLE : UNSUPPORTED_ON_DEVICE;
+    }
+
+    /**
+     * Initialize the controller.
+     *
+     * @param fragment The fragment to host the {@link AudioSharingSwitchBarController} dialog.
+     */
+    public void init(DashboardFragment fragment) {
+        this.mFragment = fragment;
+    }
+
+    private void startAudioSharing() {
+        if (mFragment != null) {
+            AudioSharingDialogFragment.show(mFragment);
+        } else {
+            Log.w(TAG, "Dialog fail to show due to null fragment.");
+        }
+    }
 }