diff --git a/.gitignore b/.gitignore
index bb0d2d2665..955224d224 100644
--- a/.gitignore
+++ b/.gitignore
@@ -1,4 +1,5 @@
 *.pyc
+*~
 .cproject
 .project
 .pydevproject
diff --git a/media/base/audio_timestamp_helper.cc b/media/base/audio_timestamp_helper.cc
index 38fde1f0bd..9b23688f06 100644
--- a/media/base/audio_timestamp_helper.cc
+++ b/media/base/audio_timestamp_helper.cc
@@ -5,71 +5,72 @@
 #include "media/base/audio_timestamp_helper.h"
 
 #include "base/logging.h"
-#include "media/base/buffers.h"
+#include "media/base/timestamp.h"
 
 namespace media {
 
-AudioTimestampHelper::AudioTimestampHelper(int samples_per_second)
-    : base_timestamp_(kNoTimestamp()),
+AudioTimestampHelper::AudioTimestampHelper(uint32 timescale,
+                                           uint32 samples_per_second)
+    : base_timestamp_(kNoTimestamp),
       frame_count_(0) {
-  DCHECK_GT(samples_per_second, 0);
+  DCHECK_GT(samples_per_second, 0u);
   double fps = samples_per_second;
-  microseconds_per_frame_ = base::Time::kMicrosecondsPerSecond / fps;
+  ticks_per_frame_ = timescale / fps;
 }
 
-void AudioTimestampHelper::SetBaseTimestamp(base::TimeDelta base_timestamp) {
+void AudioTimestampHelper::SetBaseTimestamp(int64 base_timestamp) {
   base_timestamp_ = base_timestamp;
   frame_count_ = 0;
 }
 
-base::TimeDelta AudioTimestampHelper::base_timestamp() const {
+int64 AudioTimestampHelper::base_timestamp() const {
   return base_timestamp_;
 }
 
-void AudioTimestampHelper::AddFrames(int frame_count) {
+void AudioTimestampHelper::AddFrames(int64 frame_count) {
   DCHECK_GE(frame_count, 0);
-  DCHECK(base_timestamp_ != kNoTimestamp());
+  DCHECK(base_timestamp_ != kNoTimestamp);
   frame_count_ += frame_count;
 }
 
-base::TimeDelta AudioTimestampHelper::GetTimestamp() const {
+int64 AudioTimestampHelper::GetTimestamp() const {
   return ComputeTimestamp(frame_count_);
 }
 
-base::TimeDelta AudioTimestampHelper::GetFrameDuration(int frame_count) const {
+int64 AudioTimestampHelper::GetFrameDuration(int64 frame_count) const {
   DCHECK_GE(frame_count, 0);
-  base::TimeDelta end_timestamp = ComputeTimestamp(frame_count_ + frame_count);
+  int64 end_timestamp = ComputeTimestamp(frame_count_ + frame_count);
   return end_timestamp - GetTimestamp();
 }
 
-int64 AudioTimestampHelper::GetFramesToTarget(base::TimeDelta target) const {
-  DCHECK(base_timestamp_ != kNoTimestamp());
+int64 AudioTimestampHelper::GetFramesToTarget(int64 target) const {
+  DCHECK(base_timestamp_ != kNoTimestamp);
   DCHECK(target >= base_timestamp_);
 
-  int64 delta_in_us = (target - GetTimestamp()).InMicroseconds();
-  if (delta_in_us == 0)
+  int64 delta_in_ticks = (target - GetTimestamp());
+  if (delta_in_ticks == 0)
     return 0;
 
   // Compute a timestamp relative to |base_timestamp_| since timestamps
   // created from |frame_count_| are computed relative to this base.
   // This ensures that the time to frame computation here is the proper inverse
   // of the frame to time computation in ComputeTimestamp().
-  base::TimeDelta delta_from_base = target - base_timestamp_;
+  int64 delta_from_base = target - base_timestamp_;
 
   // Compute frame count for the time delta. This computation rounds to
   // the nearest whole number of frames.
-  double threshold = microseconds_per_frame_ / 2;
+  double threshold = ticks_per_frame_ / 2;
   int64 target_frame_count =
-      (delta_from_base.InMicroseconds() + threshold) / microseconds_per_frame_;
+      (delta_from_base + threshold) / ticks_per_frame_;
   return target_frame_count - frame_count_;
 }
 
-base::TimeDelta AudioTimestampHelper::ComputeTimestamp(
+int64 AudioTimestampHelper::ComputeTimestamp(
     int64 frame_count) const {
   DCHECK_GE(frame_count, 0);
-  DCHECK(base_timestamp_ != kNoTimestamp());
-  double frames_us = microseconds_per_frame_ * frame_count;
-  return base_timestamp_ + base::TimeDelta::FromMicroseconds(frames_us);
+  DCHECK(base_timestamp_ != kNoTimestamp);
+  double frames_ticks = ticks_per_frame_ * frame_count;
+  return base_timestamp_ + frames_ticks;
 }
 
 }  // namespace media
diff --git a/media/base/audio_timestamp_helper.h b/media/base/audio_timestamp_helper.h
index 1da8b4a7cd..79bdee0cc4 100644
--- a/media/base/audio_timestamp_helper.h
+++ b/media/base/audio_timestamp_helper.h
@@ -5,8 +5,7 @@
 #ifndef MEDIA_BASE_AUDIO_TIMESTAMP_HELPER_H_
 #define MEDIA_BASE_AUDIO_TIMESTAMP_HELPER_H_
 
-#include "base/time/time.h"
-#include "media/base/media_export.h"
+#include "base/basictypes.h"
 
 namespace media {
 
@@ -25,41 +24,41 @@ namespace media {
 // values for samples added to the current timestamp. GetFramesToTarget()
 // determines the number of frames that need to be added/removed from the
 // accumulated frames to reach a target timestamp.
-class MEDIA_EXPORT AudioTimestampHelper {
+class AudioTimestampHelper {
  public:
-  explicit AudioTimestampHelper(int samples_per_second);
+  explicit AudioTimestampHelper(uint32 timescale, uint32 samples_per_second);
 
   // Sets the base timestamp to |base_timestamp| and the sets count to 0.
-  void SetBaseTimestamp(base::TimeDelta base_timestamp);
+  void SetBaseTimestamp(int64 base_timestamp);
 
-  base::TimeDelta base_timestamp() const;
+  int64 base_timestamp() const;
   int64 frame_count() const { return frame_count_; }
 
   // Adds |frame_count| to the frame counter.
   // Note: SetBaseTimestamp() must be called with a value other than
   // kNoTimestamp() before this method can be called.
-  void AddFrames(int frame_count);
+  void AddFrames(int64 frame_count);
 
   // Get the current timestamp. This value is computed from the base_timestamp()
   // and the number of sample frames that have been added so far.
-  base::TimeDelta GetTimestamp() const;
+  int64 GetTimestamp() const;
 
   // Gets the duration if |frame_count| frames were added to the current
   // timestamp reported by GetTimestamp(). This method ensures that
   // (GetTimestamp() + GetFrameDuration(n)) will equal the timestamp that
   // GetTimestamp() will return if AddFrames(n) is called.
-  base::TimeDelta GetFrameDuration(int frame_count) const;
+  int64 GetFrameDuration(int64 frame_count) const;
 
   // Returns the number of frames needed to reach the target timestamp.
   // Note: |target| must be >= |base_timestamp_|.
-  int64 GetFramesToTarget(base::TimeDelta target) const;
+  int64 GetFramesToTarget(int64 target) const;
 
  private:
-  base::TimeDelta ComputeTimestamp(int64 frame_count) const;
+  int64 ComputeTimestamp(int64 frame_count) const;
 
-  double microseconds_per_frame_;
+  double ticks_per_frame_;
 
-  base::TimeDelta base_timestamp_;
+  int64 base_timestamp_;
 
   // Number of frames accumulated by AddFrames() calls.
   int64 frame_count_;
diff --git a/media/base/audio_timestamp_helper_unittest.cc b/media/base/audio_timestamp_helper_unittest.cc
index a0cfa3bbfa..ed40c84777 100644
--- a/media/base/audio_timestamp_helper_unittest.cc
+++ b/media/base/audio_timestamp_helper_unittest.cc
@@ -3,29 +3,29 @@
 // found in the LICENSE file.
 
 #include "media/base/audio_timestamp_helper.h"
-#include "media/base/buffers.h"
+#include "media/base/timestamp.h"
 #include "testing/gtest/include/gtest/gtest.h"
 
 namespace media {
 
-static const int kDefaultSampleRate = 44100;
+static const uint32 kDefaultSampleRate = 44100;
+static const uint32 kTimescale = 1000000;
 
 class AudioTimestampHelperTest : public ::testing::Test {
  public:
-  AudioTimestampHelperTest() : helper_(kDefaultSampleRate) {
-    helper_.SetBaseTimestamp(base::TimeDelta());
+  AudioTimestampHelperTest() : helper_(kTimescale, kDefaultSampleRate) {
+    helper_.SetBaseTimestamp(0);
   }
 
   // Adds frames to the helper and returns the current timestamp in
   // microseconds.
   int64 AddFrames(int frames) {
     helper_.AddFrames(frames);
-    return helper_.GetTimestamp().InMicroseconds();
+    return helper_.GetTimestamp();
   }
 
   int64 FramesToTarget(int target_in_microseconds) {
-    return helper_.GetFramesToTarget(
-        base::TimeDelta::FromMicroseconds(target_in_microseconds));
+    return helper_.GetFramesToTarget(target_in_microseconds);
   }
 
   void TestGetFramesToTargetRange(int frame_count, int start, int end) {
@@ -42,7 +42,7 @@ class AudioTimestampHelperTest : public ::testing::Test {
 };
 
 TEST_F(AudioTimestampHelperTest, Basic) {
-  EXPECT_EQ(0, helper_.GetTimestamp().InMicroseconds());
+  EXPECT_EQ(0, helper_.GetTimestamp());
 
   // Verify that the output timestamp is always rounded down to the
   // nearest microsecond. 1 frame @ 44100 is ~22.67573 microseconds,
@@ -57,30 +57,30 @@ TEST_F(AudioTimestampHelperTest, Basic) {
 
   // Verify that adding frames one frame at a time matches the timestamp
   // returned if the same number of frames are added all at once.
-  base::TimeDelta timestamp_1  = helper_.GetTimestamp();
-  helper_.SetBaseTimestamp(kNoTimestamp());
-  EXPECT_TRUE(kNoTimestamp() == helper_.base_timestamp());
-  helper_.SetBaseTimestamp(base::TimeDelta());
-  EXPECT_EQ(0, helper_.GetTimestamp().InMicroseconds());
+  int64 timestamp_1  = helper_.GetTimestamp();
+  helper_.SetBaseTimestamp(kNoTimestamp);
+  EXPECT_TRUE(kNoTimestamp == helper_.base_timestamp());
+  helper_.SetBaseTimestamp(0);
+  EXPECT_EQ(0, helper_.GetTimestamp());
 
   helper_.AddFrames(5);
-  EXPECT_EQ(113, helper_.GetTimestamp().InMicroseconds());
+  EXPECT_EQ(113, helper_.GetTimestamp());
   EXPECT_TRUE(timestamp_1 == helper_.GetTimestamp());
 }
 
 
 TEST_F(AudioTimestampHelperTest, GetDuration) {
-  helper_.SetBaseTimestamp(base::TimeDelta::FromMicroseconds(100));
+  helper_.SetBaseTimestamp(100);
 
   int frame_count = 5;
   int64 expected_durations[] = { 113, 113, 114, 113, 113, 114 };
   for (size_t i = 0; i < arraysize(expected_durations); ++i) {
-    base::TimeDelta duration = helper_.GetFrameDuration(frame_count);
-    EXPECT_EQ(expected_durations[i], duration.InMicroseconds());
+    int64 duration = helper_.GetFrameDuration(frame_count);
+    EXPECT_EQ(expected_durations[i], duration);
 
-    base::TimeDelta timestamp_1 = helper_.GetTimestamp() + duration;
+    int64 timestamp_1 = helper_.GetTimestamp() + duration;
     helper_.AddFrames(frame_count);
-    base::TimeDelta timestamp_2 = helper_.GetTimestamp();
+    int64 timestamp_2 = helper_.GetTimestamp();
     EXPECT_TRUE(timestamp_1 == timestamp_2);
   }
 }
diff --git a/media/base/media_base.gyp b/media/base/media_base.gyp
index f650af82e0..52f3e7ef6d 100644
--- a/media/base/media_base.gyp
+++ b/media/base/media_base.gyp
@@ -55,6 +55,8 @@
         'aes_encryptor.h',
         'audio_stream_info.cc',
         'audio_stream_info.h',
+        'audio_timestamp_helper.cc',
+        'audio_timestamp_helper.h',
         'bit_reader.cc',
         'bit_reader.h',
         'buffer_reader.cc',
@@ -94,6 +96,7 @@
         'stream_info.cc',
         'stream_info.h',
         'text_track.h',
+        'timestamp.h',
         'video_stream_info.cc',
         'video_stream_info.h',
         'widevine_encryptor_source.cc',
@@ -111,6 +114,7 @@
       'type': '<(gtest_target_type)',
       'sources': [
         'aes_encryptor_unittest.cc',
+        'audio_timestamp_helper_unittest.cc',
         'bit_reader_unittest.cc',
         'buffer_writer_unittest.cc',
         'closure_thread_unittest.cc',
diff --git a/media/base/timestamp.h b/media/base/timestamp.h
new file mode 100644
index 0000000000..df00ff8a58
--- /dev/null
+++ b/media/base/timestamp.h
@@ -0,0 +1,20 @@
+// Copyright 2014 Google Inc. All rights reserved.
+//
+// Use of this source code is governed by a BSD-style
+// license that can be found in the LICENSE file or at
+// https://developers.google.com/open-source/licenses/bsd
+
+
+#ifndef MEDIA_BASE_TIMESTAMP_H_
+#define MEDIA_BASE_TIMESTAMP_H_
+
+#include "base/basictypes.h"
+
+namespace media {
+
+const int64 kNoTimestamp = kint64min;
+const int64 kInfiniteDuration = kint64max;
+
+}  // namespace media
+
+#endif  // MEDIA_BASE_TIMESTAMP_H_
diff --git a/media/formats/mp2t/es_parser.h b/media/formats/mp2t/es_parser.h
index 5297d32133..5758a4c085 100644
--- a/media/formats/mp2t/es_parser.h
+++ b/media/formats/mp2t/es_parser.h
@@ -8,32 +8,34 @@
 #include "base/basictypes.h"
 #include "base/callback.h"
 #include "base/memory/ref_counted.h"
-#include "base/time/time.h"
 
 namespace media {
 
-class StreamParserBuffer;
+class MediaSample;
 
 namespace mp2t {
 
 class EsParser {
  public:
-  typedef base::Callback<void(scoped_refptr<StreamParserBuffer>)> EmitBufferCB;
+  typedef base::Callback<void(scoped_refptr<MediaSample>)> EmitSampleCB;
 
-  EsParser() {}
+  EsParser(uint32 track_id) : track_id_(track_id) {}
   virtual ~EsParser() {}
 
   // ES parsing.
   // Should use kNoTimestamp when a timestamp is not valid.
-  virtual bool Parse(const uint8* buf, int size,
-                     base::TimeDelta pts,
-                     base::TimeDelta dts) = 0;
+  virtual bool Parse(const uint8* buf, int size, int64 pts, int64 dts) = 0;
 
   // Flush any pending buffer.
   virtual void Flush() = 0;
 
   // Reset the state of the ES parser.
   virtual void Reset() = 0;
+
+  uint32 track_id() { return track_id_; }
+
+ private:
+  uint32 track_id_;
 };
 
 }  // namespace mp2t
diff --git a/media/formats/mp2t/es_parser_adts.cc b/media/formats/mp2t/es_parser_adts.cc
index 2154c9e24a..8fa980d186 100644
--- a/media/formats/mp2t/es_parser_adts.cc
+++ b/media/formats/mp2t/es_parser_adts.cc
@@ -11,9 +11,8 @@
 #include "base/strings/string_number_conversions.h"
 #include "media/base/audio_timestamp_helper.h"
 #include "media/base/bit_reader.h"
-#include "media/base/buffers.h"
-#include "media/base/channel_layout.h"
-#include "media/base/stream_parser_buffer.h"
+#include "media/base/media_sample.h"
+#include "media/base/timestamp.h"
 #include "media/formats/mp2t/mp2t_common.h"
 #include "media/formats/mpeg/adts_constants.h"
 
@@ -99,26 +98,26 @@ static bool LookForSyncWord(const uint8* raw_es, int raw_es_size,
 namespace mp2t {
 
 EsParserAdts::EsParserAdts(
+    uint32 track_id,
     const NewAudioConfigCB& new_audio_config_cb,
-    const EmitBufferCB& emit_buffer_cb,
+    const EmitSampleCB& emit_sample_cb,
     bool sbr_in_mimetype)
-  : new_audio_config_cb_(new_audio_config_cb),
-    emit_buffer_cb_(emit_buffer_cb),
-    sbr_in_mimetype_(sbr_in_mimetype) {
+    : EsParser(track_id),
+      new_audio_config_cb_(new_audio_config_cb),
+      emit_sample_cb_(emit_sample_cb),
+      sbr_in_mimetype_(sbr_in_mimetype) {
 }
 
 EsParserAdts::~EsParserAdts() {
 }
 
-bool EsParserAdts::Parse(const uint8* buf, int size,
-                         base::TimeDelta pts,
-                         base::TimeDelta dts) {
+bool EsParserAdts::Parse(const uint8* buf, int size, int64 pts, int64 dts) {
   int raw_es_size;
   const uint8* raw_es;
 
   // The incoming PTS applies to the access unit that comes just after
   // the beginning of |buf|.
-  if (pts != kNoTimestamp()) {
+  if (pts != kNoTimestamp) {
     es_byte_queue_.Peek(&raw_es, &raw_es_size);
     pts_list_.push_back(EsPts(raw_es_size, pts));
   }
@@ -156,25 +155,22 @@ bool EsParserAdts::Parse(const uint8* buf, int size,
       pts_list_.pop_front();
     }
 
-    base::TimeDelta current_pts = audio_timestamp_helper_->GetTimestamp();
-    base::TimeDelta frame_duration =
+    int64 current_pts = audio_timestamp_helper_->GetTimestamp();
+    int64 frame_duration =
         audio_timestamp_helper_->GetFrameDuration(kSamplesPerAACFrame);
 
     // Emit an audio frame.
     bool is_key_frame = true;
 
-    // TODO(wolenetz/acolwell): Validate and use a common cross-parser TrackId
-    // type and allow multiple audio tracks. See https://crbug.com/341581.
-    scoped_refptr<StreamParserBuffer> stream_parser_buffer =
-        StreamParserBuffer::CopyFrom(
+    scoped_refptr<MediaSample> sample =
+        MediaSample::CopyFrom(
             &raw_es[es_position],
             frame_size,
-            is_key_frame,
-            DemuxerStream::AUDIO, 0);
-    stream_parser_buffer->SetDecodeTimestamp(current_pts);
-    stream_parser_buffer->set_timestamp(current_pts);
-    stream_parser_buffer->set_duration(frame_duration);
-    emit_buffer_cb_.Run(stream_parser_buffer);
+            is_key_frame);
+    sample->set_pts(current_pts);
+    sample->set_dts(current_pts);
+    sample->set_duration(frame_duration);
+    emit_sample_cb_.Run(sample);
 
     // Update the PTS of the next frame.
     audio_timestamp_helper_->AddFrames(kSamplesPerAACFrame);
@@ -195,10 +191,16 @@ void EsParserAdts::Flush() {
 void EsParserAdts::Reset() {
   es_byte_queue_.Reset();
   pts_list_.clear();
-  last_audio_decoder_config_ = AudioDecoderConfig();
+  last_audio_decoder_config_ = scoped_refptr<AudioStreamInfo>();
 }
 
 bool EsParserAdts::UpdateAudioConfiguration(const uint8* adts_header) {
+  if (last_audio_decoder_config_) {
+    // Varying audio configurations currently not supported. Just assume that
+    // the audio configuration has not changed.
+    return true;
+  }
+
   size_t frequency_index = ExtractAdtsFrequencyIndex(adts_header);
   if (frequency_index >= kADTSFrequencyTableSize) {
     // Frequency index 13 & 14 are reserved
@@ -227,34 +229,39 @@ bool EsParserAdts::UpdateAudioConfiguration(const uint8* adts_header) {
       ? std::min(2 * samples_per_second, 48000)
       : samples_per_second;
 
-  AudioDecoderConfig audio_decoder_config(
-      kCodecAAC,
-      kSampleFormatS16,
-      kADTSChannelLayoutTable[channel_configuration],
-      extended_samples_per_second,
-      NULL, 0,
-      false);
+  last_audio_decoder_config_ = scoped_refptr<AudioStreamInfo>
+      (new AudioStreamInfo(
+          track_id(),
+          kMpeg2Timescale,
+          kInfiniteDuration,
+          kCodecAAC,
+          std::string(),  // TODO(tinskip): calculate codec string.
+          std::string(),
+          16,
+          kADTSChannelLayoutTable[channel_configuration],
+          samples_per_second,
+          NULL,  // TODO(tinskip): calculate AudioSpecificConfig.
+          0,
+          false));
 
-  if (!audio_decoder_config.Matches(last_audio_decoder_config_)) {
-    DVLOG(1) << "Sampling frequency: " << samples_per_second;
-    DVLOG(1) << "Extended sampling frequency: " << extended_samples_per_second;
-    DVLOG(1) << "Channel config: " << channel_configuration;
-    DVLOG(1) << "Adts profile: " << adts_profile;
-    // Reset the timestamp helper to use a new time scale.
-    if (audio_timestamp_helper_) {
-      base::TimeDelta base_timestamp = audio_timestamp_helper_->GetTimestamp();
-      audio_timestamp_helper_.reset(
-        new AudioTimestampHelper(samples_per_second));
-      audio_timestamp_helper_->SetBaseTimestamp(base_timestamp);
-    } else {
-      audio_timestamp_helper_.reset(
-          new AudioTimestampHelper(samples_per_second));
-    }
-    // Audio config notification.
-    last_audio_decoder_config_ = audio_decoder_config;
-    new_audio_config_cb_.Run(audio_decoder_config);
+  DVLOG(1) << "Sampling frequency: " << samples_per_second;
+  DVLOG(1) << "Extended sampling frequency: " << extended_samples_per_second;
+  DVLOG(1) << "Channel config: " << channel_configuration;
+  DVLOG(1) << "Adts profile: " << adts_profile;
+  // Reset the timestamp helper to use a new sampling frequency.
+  if (audio_timestamp_helper_) {
+    int64 base_timestamp = audio_timestamp_helper_->GetTimestamp();
+    audio_timestamp_helper_.reset(
+        new AudioTimestampHelper(kMpeg2Timescale, samples_per_second));
+    audio_timestamp_helper_->SetBaseTimestamp(base_timestamp);
+  } else {
+    audio_timestamp_helper_.reset(
+        new AudioTimestampHelper(kMpeg2Timescale, samples_per_second));
   }
 
+  // Audio config notification.
+  new_audio_config_cb_.Run(last_audio_decoder_config_);
+
   return true;
 }
 
@@ -273,4 +280,3 @@ void EsParserAdts::DiscardEs(int nbytes) {
 
 }  // namespace mp2t
 }  // namespace media
-
diff --git a/media/formats/mp2t/es_parser_adts.h b/media/formats/mp2t/es_parser_adts.h
index e55eaf70e1..af12d46f71 100644
--- a/media/formats/mp2t/es_parser_adts.h
+++ b/media/formats/mp2t/es_parser_adts.h
@@ -11,15 +11,13 @@
 #include "base/callback.h"
 #include "base/compiler_specific.h"
 #include "base/memory/scoped_ptr.h"
-#include "base/time/time.h"
-#include "media/base/audio_decoder_config.h"
+#include "media/base/audio_stream_info.h"
 #include "media/base/byte_queue.h"
 #include "media/formats/mp2t/es_parser.h"
 
 namespace media {
 class AudioTimestampHelper;
 class BitReader;
-class StreamParserBuffer;
 }
 
 namespace media {
@@ -27,23 +25,24 @@ namespace mp2t {
 
 class EsParserAdts : public EsParser {
  public:
-  typedef base::Callback<void(const AudioDecoderConfig&)> NewAudioConfigCB;
+  typedef base::Callback<void(scoped_refptr<AudioStreamInfo>&)> NewAudioConfigCB;
 
-  EsParserAdts(const NewAudioConfigCB& new_audio_config_cb,
-               const EmitBufferCB& emit_buffer_cb,
+  EsParserAdts(uint32 track_id,
+               const NewAudioConfigCB& new_audio_config_cb,
+               const EmitSampleCB& emit_sample_cb,
                bool sbr_in_mimetype);
   virtual ~EsParserAdts();
 
   // EsParser implementation.
   virtual bool Parse(const uint8* buf, int size,
-                     base::TimeDelta pts,
-                     base::TimeDelta dts) OVERRIDE;
+                     int64 pts,
+                     int64 dts) OVERRIDE;
   virtual void Flush() OVERRIDE;
   virtual void Reset() OVERRIDE;
 
  private:
   // Used to link a PTS with a byte position in the ES stream.
-  typedef std::pair<int, base::TimeDelta> EsPts;
+  typedef std::pair<int, int64> EsPts;
   typedef std::list<EsPts> EsPtsList;
 
   // Signal any audio configuration change (if any).
@@ -58,7 +57,7 @@ class EsParserAdts : public EsParser {
   // - to signal a new audio configuration,
   // - to send ES buffers.
   NewAudioConfigCB new_audio_config_cb_;
-  EmitBufferCB emit_buffer_cb_;
+  EmitSampleCB emit_sample_cb_;
 
   // True when AAC SBR extension is signalled in the mimetype
   // (mp4a.40.5 in the codecs parameter).
@@ -73,8 +72,7 @@ class EsParserAdts : public EsParser {
   // Interpolated PTS for frames that don't have one.
   scoped_ptr<AudioTimestampHelper> audio_timestamp_helper_;
 
-  // Last audio config.
-  AudioDecoderConfig last_audio_decoder_config_;
+  scoped_refptr<AudioStreamInfo> last_audio_decoder_config_;
 
   DISALLOW_COPY_AND_ASSIGN(EsParserAdts);
 };
@@ -83,4 +81,3 @@ class EsParserAdts : public EsParser {
 }  // namespace media
 
 #endif
-
diff --git a/media/formats/mp2t/mp2t.gyp b/media/formats/mp2t/mp2t.gyp
new file mode 100644
index 0000000000..cc9a1a6768
--- /dev/null
+++ b/media/formats/mp2t/mp2t.gyp
@@ -0,0 +1,43 @@
+# Copyright 2014 Google Inc. All rights reserved.
+#
+# Use of this source code is governed by a BSD-style
+# license that can be found in the LICENSE file or at
+# https://developers.google.com/open-source/licenses/bsd
+
+{
+  'variables': {
+    # Compile as chromium code to enable warnings and warnings-as-errors.
+    'chromium_code': 1,
+  },
+  'target_defaults': {
+    'include_dirs': [
+      '../../..',
+    ],
+  },
+  'targets': [
+    {
+      'target_name': 'mp2t',
+      'type': '<(component)',
+      'sources': [
+        'es_parser.h',
+        'es_parser_adts.cc',
+        'es_parser_adts.h',
+      ],
+      'dependencies': [
+        '../../base/media_base.gyp:base',
+      ],
+    },
+    {
+      'target_name': 'mp2t_unittest',
+      'type': '<(gtest_target_type)',
+      'sources': [
+      ],
+      'dependencies': [
+        '../../../testing/gtest.gyp:gtest',
+        '../../../testing/gmock.gyp:gmock',
+        '../../test/media_test.gyp:media_test_support',
+        'mp2t',
+      ]
+    },
+  ],
+}
diff --git a/media/formats/mp2t/mp2t_common.h b/media/formats/mp2t/mp2t_common.h
index 64446fb454..2b0e5889c7 100644
--- a/media/formats/mp2t/mp2t_common.h
+++ b/media/formats/mp2t/mp2t_common.h
@@ -19,3 +19,8 @@
 
 #endif
 
+namespace media {
+
+const uint32 kMpeg2Timescale = 90000;
+
+}  // namespace media
diff --git a/media/formats/mpeg/adts_constants.cc b/media/formats/mpeg/adts_constants.cc
index bc898908fa..f5ef47c879 100644
--- a/media/formats/mpeg/adts_constants.cc
+++ b/media/formats/mpeg/adts_constants.cc
@@ -17,11 +17,8 @@ const size_t kADTSFrequencyTableSize = arraysize(kADTSFrequencyTable);
 
 // The following conversion table is extracted from ISO 14496 Part 3 -
 // Table 1.17 - Channel Configuration.
-const media::ChannelLayout kADTSChannelLayoutTable[] = {
-    media::CHANNEL_LAYOUT_NONE,     media::CHANNEL_LAYOUT_MONO,
-    media::CHANNEL_LAYOUT_STEREO,   media::CHANNEL_LAYOUT_SURROUND,
-    media::CHANNEL_LAYOUT_4_0,      media::CHANNEL_LAYOUT_5_0_BACK,
-    media::CHANNEL_LAYOUT_5_1_BACK, media::CHANNEL_LAYOUT_7_1};
+const int kADTSChannelLayoutTable[] = {
+    0, 1, 2, 2, 4, 5, 6, 8 };
 const size_t kADTSChannelLayoutTableSize = arraysize(kADTSChannelLayoutTable);
 
 }  // namespace media
diff --git a/media/formats/mpeg/adts_constants.h b/media/formats/mpeg/adts_constants.h
index aa8ea2015c..fdd45cb900 100644
--- a/media/formats/mpeg/adts_constants.h
+++ b/media/formats/mpeg/adts_constants.h
@@ -7,9 +7,6 @@
 
 #include <stddef.h>
 
-#include "media/base/channel_layout.h"
-#include "media/base/media_export.h"
-
 namespace media {
 
 enum {
@@ -17,11 +14,11 @@ enum {
   kSamplesPerAACFrame = 1024,
 };
 
-MEDIA_EXPORT extern const int kADTSFrequencyTable[];
-MEDIA_EXPORT extern const size_t kADTSFrequencyTableSize;
+extern const int kADTSFrequencyTable[];
+extern const size_t kADTSFrequencyTableSize;
 
-MEDIA_EXPORT extern const media::ChannelLayout kADTSChannelLayoutTable[];
-MEDIA_EXPORT extern const size_t kADTSChannelLayoutTableSize;
+extern const int kADTSChannelLayoutTable[];
+extern const size_t kADTSChannelLayoutTableSize;
 
 }  // namespace media
 
diff --git a/media/formats/mpeg/mpeg.gyp b/media/formats/mpeg/mpeg.gyp
new file mode 100644
index 0000000000..8f81aa1cfb
--- /dev/null
+++ b/media/formats/mpeg/mpeg.gyp
@@ -0,0 +1,39 @@
+# Copyright 2014 Google Inc. All rights reserved.
+#
+# Use of this source code is governed by a BSD-style
+# license that can be found in the LICENSE file or at
+# https://developers.google.com/open-source/licenses/bsd
+
+{
+  'variables': {
+    # Compile as chromium code to enable warnings and warnings-as-errors.
+    'chromium_code': 1,
+  },
+  'target_defaults': {
+    'include_dirs': [
+      '../../..',
+    ],
+  },
+  'targets': [
+    {
+      'target_name': 'mpeg',
+      'type': '<(component)',
+      'sources': [
+        'adts_constants.cc',
+        'adts_constants.h',
+      ],
+    },
+    {
+      'target_name': 'mpeg_unittest',
+      'type': '<(gtest_target_type)',
+      'sources': [
+      ],
+      'dependencies': [
+        '../../../testing/gtest.gyp:gtest',
+        '../../../testing/gmock.gyp:gmock',
+        '../../test/media_test.gyp:media_test_support',
+        'mpeg',
+      ]
+    },
+  ],
+}