diff --git a/res/values/strings.xml b/res/values/strings.xml
index 2dc4e65..91587a9 100644
--- a/res/values/strings.xml
+++ b/res/values/strings.xml
@@ -10510,12 +10510,15 @@
     <string name="wifi_calling_summary">Use Wi\u2011Fi for calls to improve quality</string>
 
     <!-- Mobile network settings screen, title of Backup calling setting.  [CHAR LIMIT=NONE] -->
+    <!-- Deprecated ToDo: b/260059444 remove it next version-->
     <string name="backup_calling_settings_title">Backup calling</string>
 
     <!-- Backup calling summary.  [CHAR LIMIT=100] -->
+    <!-- Deprecated ToDo: b/260059444 remove it next version-->
     <string name="backup_calling_setting_summary">If <xliff:g id="backup_calling_operator_text" example="Google Fi">%1$s</xliff:g> is unavailable or roaming, use your mobile data SIM for <xliff:g id="backup_calling_carrier_text" example="Google Fi">%1$s</xliff:g> calls.</string>
 
     <!-- List of synonyms for the cross SIM calling titles, used to match in settings search [CHAR LIMIT=NONE] -->
+    <!-- Deprecated ToDo: b/260059444 remove it next version-->
     <string name="keywords_backup_calling">backup calling</string>
 
     <!-- Title for enable MMS notification when trying to receive MMS.  [CHAR LIMIT=40] -->
diff --git a/res/xml/mobile_network_settings.xml b/res/xml/mobile_network_settings.xml
index 96eacbc..22434b1 100644
--- a/res/xml/mobile_network_settings.xml
+++ b/res/xml/mobile_network_settings.xml
@@ -183,14 +183,6 @@
                 android:persistent="true"
                 settings:controller="com.android.settings.network.telephony.VideoCallingPreferenceController"/>
 
-            <SwitchPreference
-                android:key="backup_calling_key"
-                android:title="@string/backup_calling_settings_title"
-                android:persistent="false"
-                android:summary="@string/backup_calling_setting_summary"
-                settings:keywords="@string/keywords_backup_calling"
-                settings:controller="com.android.settings.network.telephony.BackupCallingPreferenceController"/>
-
         </PreferenceCategory>
 
         <com.android.settings.network.telephony.cdma.CdmaListPreference
diff --git a/res/xml/network_provider_calls_sms.xml b/res/xml/network_provider_calls_sms.xml
index 2281f48..8d15578 100644
--- a/res/xml/network_provider_calls_sms.xml
+++ b/res/xml/network_provider_calls_sms.xml
@@ -43,12 +43,4 @@
         settings:controller="com.android.settings.network.telephony.NetworkProviderWifiCallingPreferenceController"
         settings:allowDividerAbove="true"
         />
-
-    <PreferenceCategory
-        android:key="provider_model_backup_calling_category"
-        android:title="@string/backup_calling_settings_title"
-        android:order="25"
-        settings:controller="com.android.settings.network.telephony.NetworkProviderBackupCallingPreferenceController"
-        settings:allowDividerAbove="true"
-        />
 </PreferenceScreen>
diff --git a/src/com/android/settings/network/NetworkProviderCallsSmsFragment.java b/src/com/android/settings/network/NetworkProviderCallsSmsFragment.java
index ab247f1..772db45 100644
--- a/src/com/android/settings/network/NetworkProviderCallsSmsFragment.java
+++ b/src/com/android/settings/network/NetworkProviderCallsSmsFragment.java
@@ -26,7 +26,6 @@
 import com.android.settings.Utils;
 import com.android.settings.dashboard.DashboardFragment;
 import com.android.settings.network.telephony.CallsDefaultSubscriptionController;
-import com.android.settings.network.telephony.NetworkProviderBackupCallingPreferenceController;
 import com.android.settings.network.telephony.NetworkProviderWifiCallingPreferenceController;
 import com.android.settings.network.telephony.SmsDefaultSubscriptionController;
 import com.android.settings.search.BaseSearchIndexProvider;
@@ -42,9 +41,6 @@
     static final String LOG_TAG = "NetworkProviderCallsSmsFragment";
     @VisibleForTesting
     static final String KEY_PREFERENCE_CATEGORY_CALLING = "provider_model_calling_category";
-    @VisibleForTesting
-    static final String KEY_PREFERENCE_CATEGORY_BACKUP_CALLING =
-            "provider_model_backup_calling_category";
 
     @VisibleForTesting
     static final String KEY_PREFERENCE_CALLS= "provider_model_calls_preference";
@@ -67,12 +63,6 @@
         mNetworkProviderWifiCallingPreferenceController.init(getSettingsLifecycle());
         controllers.add(mNetworkProviderWifiCallingPreferenceController);
 
-        NetworkProviderBackupCallingPreferenceController backupCallingPrefCtrl =
-                new NetworkProviderBackupCallingPreferenceController(context,
-                        KEY_PREFERENCE_CATEGORY_BACKUP_CALLING);
-        backupCallingPrefCtrl.init(getSettingsLifecycle());
-        controllers.add(backupCallingPrefCtrl);
-
         return controllers;
     }
 
diff --git a/src/com/android/settings/network/telephony/BackupCallingPreferenceController.java b/src/com/android/settings/network/telephony/BackupCallingPreferenceController.java
index 4f64399..3db6dfe 100644
--- a/src/com/android/settings/network/telephony/BackupCallingPreferenceController.java
+++ b/src/com/android/settings/network/telephony/BackupCallingPreferenceController.java
@@ -38,6 +38,7 @@
 
 /**
  * Preference controller for "Backup Calling"
+ * Deprecated ToDo: b/260059444 remove it next version
  **/
 public class BackupCallingPreferenceController extends TelephonyTogglePreferenceController {
 
diff --git a/src/com/android/settings/network/telephony/MobileNetworkSettings.java b/src/com/android/settings/network/telephony/MobileNetworkSettings.java
index ae83c43..df7fd83 100644
--- a/src/com/android/settings/network/telephony/MobileNetworkSettings.java
+++ b/src/com/android/settings/network/telephony/MobileNetworkSettings.java
@@ -269,11 +269,6 @@
 
         final VideoCallingPreferenceController videoCallingPreferenceController =
                 use(VideoCallingPreferenceController.class).init(mSubId);
-        final BackupCallingPreferenceController crossSimCallingPreferenceController =
-                use(BackupCallingPreferenceController.class).init(mSubId);
-        use(CallingPreferenceCategoryController.class).setChildren(
-                Arrays.asList(wifiCallingPreferenceController, videoCallingPreferenceController,
-                        crossSimCallingPreferenceController));
         use(Enhanced4gLtePreferenceController.class).init(mSubId)
                 .addListener(videoCallingPreferenceController);
         use(Enhanced4gCallingPreferenceController.class).init(mSubId)
diff --git a/src/com/android/settings/network/telephony/NetworkProviderBackupCallingGroup.java b/src/com/android/settings/network/telephony/NetworkProviderBackupCallingGroup.java
index 58dd18f..3659f65 100644
--- a/src/com/android/settings/network/telephony/NetworkProviderBackupCallingGroup.java
+++ b/src/com/android/settings/network/telephony/NetworkProviderBackupCallingGroup.java
@@ -49,6 +49,7 @@
 
 /**
  * Preference controller for "Backup Calling"
+ * Deprecated ToDo: b/260059444 remove it next version
  **/
 public class NetworkProviderBackupCallingGroup extends
         TelephonyTogglePreferenceController implements LifecycleObserver,
diff --git a/src/com/android/settings/network/telephony/NetworkProviderBackupCallingPreferenceController.java b/src/com/android/settings/network/telephony/NetworkProviderBackupCallingPreferenceController.java
index 5c336ef..c10bfb8 100644
--- a/src/com/android/settings/network/telephony/NetworkProviderBackupCallingPreferenceController.java
+++ b/src/com/android/settings/network/telephony/NetworkProviderBackupCallingPreferenceController.java
@@ -32,6 +32,7 @@
 
 /**
  * Preference controller for "Backup Calling" summary list
+ * Deprecated ToDo: b/260059444 remove it next version
  */
 public class NetworkProviderBackupCallingPreferenceController extends
         BasePreferenceController implements LifecycleObserver {
diff --git a/tests/unit/src/com/android/settings/network/telephony/BackupCallingPreferenceControllerTest.java b/tests/unit/src/com/android/settings/network/telephony/BackupCallingPreferenceControllerTest.java
index 4e110f0..34d7c92 100644
--- a/tests/unit/src/com/android/settings/network/telephony/BackupCallingPreferenceControllerTest.java
+++ b/tests/unit/src/com/android/settings/network/telephony/BackupCallingPreferenceControllerTest.java
@@ -28,9 +28,13 @@
 import com.android.settings.core.BasePreferenceController;
 
 import org.junit.Before;
+import org.junit.Ignore;
 import org.junit.Test;
 import org.junit.runner.RunWith;
 
+/**
+ * Deprecated ToDo: b/260059444 remove it next version
+ */
 @RunWith(AndroidJUnit4.class)
 public class BackupCallingPreferenceControllerTest {
     private static final int SUB_ID = 2;
@@ -47,6 +51,7 @@
     }
 
     @Test
+    @Ignore
     public void controller_isUnavailable() {
         assertThat(mController.getAvailabilityStatus())
                 .isEqualTo(BasePreferenceController.CONDITIONALLY_UNAVAILABLE);
diff --git a/tests/unit/src/com/android/settings/network/telephony/NetworkProviderBackupCallingGroupTest.java b/tests/unit/src/com/android/settings/network/telephony/NetworkProviderBackupCallingGroupTest.java
index a5717ef..09f0200 100644
--- a/tests/unit/src/com/android/settings/network/telephony/NetworkProviderBackupCallingGroupTest.java
+++ b/tests/unit/src/com/android/settings/network/telephony/NetworkProviderBackupCallingGroupTest.java
@@ -40,6 +40,7 @@
 import com.android.settingslib.core.lifecycle.Lifecycle;
 
 import org.junit.Before;
+import org.junit.Ignore;
 import org.junit.Test;
 import org.junit.runner.RunWith;
 import org.mockito.Mock;
@@ -47,6 +48,9 @@
 
 import java.util.List;
 
+/**
+ * Deprecated ToDo: b/260059444 remove it next version
+ */
 @RunWith(AndroidJUnit4.class)
 public class NetworkProviderBackupCallingGroupTest {
 
@@ -133,12 +137,14 @@
     }
 
     @Test
+    @Ignore
     public void shouldShowBackupCallingForSub_invalidSubId_returnFalse() {
         assertThat(mNetworkProviderBackupCallingGroup.hasBackupCallingFeature(
                 SubscriptionManager.INVALID_SUBSCRIPTION_ID)).isEqualTo(false);
     }
 
     @Test
+    @Ignore
     public void shouldShowBackupCallingForSub_carrierConfigIsUnavailable_returnFalse() {
         mCarrierConfig.putBoolean(CarrierConfigManager.KEY_CARRIER_CROSS_SIM_IMS_AVAILABLE_BOOL,
                 false);
@@ -148,6 +154,7 @@
     }
 
     @Test
+    @Ignore
     public void
     shouldShowBackupCallingForSub_crossSimDisabled_returnFalse() {
         doReturn(false).when(mNetworkProviderBackupCallingGroup).isCrossSimEnabledByPlatform(
@@ -158,6 +165,7 @@
     }
 
     @Test
+    @Ignore
     public void shouldBackupCallingForSub_crossSimEnabled_returnTrue() {
         doReturn(true).when(mNetworkProviderBackupCallingGroup).isCrossSimEnabledByPlatform(
                 mContext, SUB_ID_1);