diff --git a/webrtc/modules/audio_coding/audio_coding.gypi b/webrtc/modules/audio_coding/audio_coding.gypi
index 8f5927bc5e..90a6f39f35 100644
--- a/webrtc/modules/audio_coding/audio_coding.gypi
+++ b/webrtc/modules/audio_coding/audio_coding.gypi
@@ -18,7 +18,7 @@
     'codecs/isac/isacfix.gypi',
     'codecs/pcm16b/pcm16b.gypi',
     'codecs/red/red.gypi',
-    'main/acm2/audio_coding_module.gypi',
+    'main/audio_coding_module.gypi',
     'neteq/neteq.gypi',
   ],
   'conditions': [
diff --git a/webrtc/modules/audio_coding/main/acm2/audio_coding_module.gypi b/webrtc/modules/audio_coding/main/audio_coding_module.gypi
similarity index 71%
rename from webrtc/modules/audio_coding/main/acm2/audio_coding_module.gypi
rename to webrtc/modules/audio_coding/main/audio_coding_module.gypi
index 9a38faca82..43d99f89fc 100644
--- a/webrtc/modules/audio_coding/main/acm2/audio_coding_module.gypi
+++ b/webrtc/modules/audio_coding/main/audio_coding_module.gypi
@@ -42,40 +42,40 @@
         'neteq',
       ],
       'include_dirs': [
-        '../interface',
-        '../../../interface',
+        'interface',
+        '../../interface',
         '<(webrtc_root)',
       ],
       'direct_dependent_settings': {
         'include_dirs': [
-          '../interface',
-          '../../../interface',
+          'interface',
+          '../../interface',
           '<(webrtc_root)',
         ],
       },
       'sources': [
-        '../interface/audio_coding_module.h',
-        '../interface/audio_coding_module_typedefs.h',
-        'acm_codec_database.cc',
-        'acm_codec_database.h',
-        'acm_common_defs.h',
-        'acm_receiver.cc',
-        'acm_receiver.h',
-        'acm_resampler.cc',
-        'acm_resampler.h',
-        'audio_coding_module.cc',
-        'audio_coding_module_impl.cc',
-        'audio_coding_module_impl.h',
-        'call_statistics.cc',
-        'call_statistics.h',
-        'codec_manager.cc',
-        'codec_manager.h',
-        'codec_owner.cc',
-        'codec_owner.h',
-        'initial_delay_manager.cc',
-        'initial_delay_manager.h',
-        'nack.cc',
-        'nack.h',
+        'acm2/acm_codec_database.cc',
+        'acm2/acm_codec_database.h',
+        'acm2/acm_common_defs.h',
+        'acm2/acm_receiver.cc',
+        'acm2/acm_receiver.h',
+        'acm2/acm_resampler.cc',
+        'acm2/acm_resampler.h',
+        'acm2/audio_coding_module.cc',
+        'acm2/audio_coding_module_impl.cc',
+        'acm2/audio_coding_module_impl.h',
+        'acm2/call_statistics.cc',
+        'acm2/call_statistics.h',
+        'acm2/codec_manager.cc',
+        'acm2/codec_manager.h',
+        'acm2/codec_owner.cc',
+        'acm2/codec_owner.h',
+        'acm2/initial_delay_manager.cc',
+        'acm2/initial_delay_manager.h',
+        'acm2/nack.cc',
+        'acm2/nack.h',
+        'interface/audio_coding_module.h',
+        'interface/audio_coding_module_typedefs.h',
       ],
     },
   ],
@@ -95,10 +95,10 @@
             '<(DEPTH)/testing/gtest.gyp:gtest',
           ],
           'sources': [
-            'acm_receive_test.cc',
-            'acm_receive_test.h',
-            'acm_receive_test_oldapi.cc',
-            'acm_receive_test_oldapi.h',
+            'acm2/acm_receive_test.cc',
+            'acm2/acm_receive_test.h',
+            'acm2/acm_receive_test_oldapi.cc',
+            'acm2/acm_receive_test_oldapi.h',
           ],
         }, # acm_receive_test
         {
@@ -114,10 +114,10 @@
             '<(DEPTH)/testing/gtest.gyp:gtest',
           ],
           'sources': [
-            'acm_send_test.cc',
-            'acm_send_test.h',
-            'acm_send_test_oldapi.cc',
-            'acm_send_test_oldapi.h',
+            'acm2/acm_send_test.cc',
+            'acm2/acm_send_test.h',
+            'acm2/acm_send_test_oldapi.cc',
+            'acm2/acm_send_test_oldapi.h',
           ],
         }, # acm_send_test
         {
@@ -133,10 +133,10 @@
             '<(DEPTH)/third_party/gflags/gflags.gyp:gflags',
           ],
           'sources': [
-             '../test/delay_test.cc',
-             '../test/Channel.cc',
-             '../test/PCMFile.cc',
-             '../test/utility.cc',
+             'test/delay_test.cc',
+             'test/Channel.cc',
+             'test/PCMFile.cc',
+             'test/utility.cc',
            ],
         }, # delay_test
         {
@@ -152,9 +152,9 @@
             '<(DEPTH)/third_party/gflags/gflags.gyp:gflags',
           ],
           'sources': [
-             '../test/insert_packet_with_timing.cc',
-             '../test/Channel.cc',
-             '../test/PCMFile.cc',
+             'test/insert_packet_with_timing.cc',
+             'test/Channel.cc',
+             'test/PCMFile.cc',
            ],
         }, # delay_test
       ],