diff --git a/webrtc/modules/audio_coding/BUILD.gn b/webrtc/modules/audio_coding/BUILD.gn
index 2494fc0f7c..bc1c35a14d 100644
--- a/webrtc/modules/audio_coding/BUILD.gn
+++ b/webrtc/modules/audio_coding/BUILD.gn
@@ -639,7 +639,9 @@ config("pcm16b_config") {
 
 source_set("pcm16b") {
   sources = [
+    "codecs/pcm16b/audio_decoder_pcm16b.cc",
     "codecs/pcm16b/audio_encoder_pcm16b.cc",
+    "codecs/pcm16b/include/audio_decoder_pcm16b.h",
     "codecs/pcm16b/include/audio_encoder_pcm16b.h",
     "codecs/pcm16b/include/pcm16b.h",
     "codecs/pcm16b/pcm16b.c",
diff --git a/webrtc/modules/audio_coding/codecs/pcm16b/audio_decoder_pcm16b.cc b/webrtc/modules/audio_coding/codecs/pcm16b/audio_decoder_pcm16b.cc
new file mode 100644
index 0000000000..e3074dfd6d
--- /dev/null
+++ b/webrtc/modules/audio_coding/codecs/pcm16b/audio_decoder_pcm16b.cc
@@ -0,0 +1,54 @@
+/*
+ *  Copyright (c) 2015 The WebRTC project authors. All Rights Reserved.
+ *
+ *  Use of this source code is governed by a BSD-style license
+ *  that can be found in the LICENSE file in the root of the source
+ *  tree. An additional intellectual property rights grant can be found
+ *  in the file PATENTS.  All contributing project authors may
+ *  be found in the AUTHORS file in the root of the source tree.
+ */
+
+#include "webrtc/modules/audio_coding/codecs/pcm16b/include/audio_decoder_pcm16b.h"
+
+#include "webrtc/base/checks.h"
+#include "webrtc/modules/audio_coding/codecs/pcm16b/include/pcm16b.h"
+
+namespace webrtc {
+
+AudioDecoderPcm16B::AudioDecoderPcm16B() {}
+
+void AudioDecoderPcm16B::Reset() {}
+
+size_t AudioDecoderPcm16B::Channels() const {
+  return 1;
+}
+
+int AudioDecoderPcm16B::DecodeInternal(const uint8_t* encoded,
+                                       size_t encoded_len,
+                                       int sample_rate_hz,
+                                       int16_t* decoded,
+                                       SpeechType* speech_type) {
+  DCHECK(sample_rate_hz == 8000 || sample_rate_hz == 16000 ||
+         sample_rate_hz == 32000 || sample_rate_hz == 48000)
+      << "Unsupported sample rate " << sample_rate_hz;
+  size_t ret = WebRtcPcm16b_Decode(encoded, encoded_len, decoded);
+  *speech_type = ConvertSpeechType(1);
+  return static_cast<int>(ret);
+}
+
+int AudioDecoderPcm16B::PacketDuration(const uint8_t* encoded,
+                                       size_t encoded_len) const {
+  // Two encoded byte per sample per channel.
+  return static_cast<int>(encoded_len / (2 * Channels()));
+}
+
+AudioDecoderPcm16BMultiCh::AudioDecoderPcm16BMultiCh(size_t num_channels)
+    : channels_(num_channels) {
+  DCHECK(num_channels > 0);
+}
+
+size_t AudioDecoderPcm16BMultiCh::Channels() const {
+  return channels_;
+}
+
+}  // namespace webrtc
diff --git a/webrtc/modules/audio_coding/codecs/pcm16b/include/audio_decoder_pcm16b.h b/webrtc/modules/audio_coding/codecs/pcm16b/include/audio_decoder_pcm16b.h
new file mode 100644
index 0000000000..6814c307a9
--- /dev/null
+++ b/webrtc/modules/audio_coding/codecs/pcm16b/include/audio_decoder_pcm16b.h
@@ -0,0 +1,48 @@
+/*
+ *  Copyright (c) 2015 The WebRTC project authors. All Rights Reserved.
+ *
+ *  Use of this source code is governed by a BSD-style license
+ *  that can be found in the LICENSE file in the root of the source
+ *  tree. An additional intellectual property rights grant can be found
+ *  in the file PATENTS.  All contributing project authors may
+ *  be found in the AUTHORS file in the root of the source tree.
+ */
+
+#ifndef WEBRTC_MODULES_AUDIO_CODING_CODECS_PCM16B_INCLUDE_AUDIO_DECODER_PCM16B_H_
+#define WEBRTC_MODULES_AUDIO_CODING_CODECS_PCM16B_INCLUDE_AUDIO_DECODER_PCM16B_H_
+
+#include "webrtc/base/constructormagic.h"
+#include "webrtc/modules/audio_coding/codecs/audio_decoder.h"
+
+namespace webrtc {
+
+class AudioDecoderPcm16B : public AudioDecoder {
+ public:
+  AudioDecoderPcm16B();
+  void Reset() override;
+  int PacketDuration(const uint8_t* encoded, size_t encoded_len) const override;
+  size_t Channels() const override;
+
+ protected:
+  int DecodeInternal(const uint8_t* encoded,
+                     size_t encoded_len,
+                     int sample_rate_hz,
+                     int16_t* decoded,
+                     SpeechType* speech_type) override;
+
+ private:
+  RTC_DISALLOW_COPY_AND_ASSIGN(AudioDecoderPcm16B);
+};
+
+class AudioDecoderPcm16BMultiCh : public AudioDecoderPcm16B {
+ public:
+  explicit AudioDecoderPcm16BMultiCh(size_t num_channels);
+  size_t Channels() const override;
+
+ private:
+  const size_t channels_;
+  RTC_DISALLOW_COPY_AND_ASSIGN(AudioDecoderPcm16BMultiCh);
+};
+
+}  // namespace webrtc
+#endif  // WEBRTC_MODULES_AUDIO_CODING_CODECS_PCM16B_INCLUDE_AUDIO_DECODER_PCM16B_H_
diff --git a/webrtc/modules/audio_coding/codecs/pcm16b/pcm16b.gypi b/webrtc/modules/audio_coding/codecs/pcm16b/pcm16b.gypi
index 462d752d55..3dc2f772c1 100644
--- a/webrtc/modules/audio_coding/codecs/pcm16b/pcm16b.gypi
+++ b/webrtc/modules/audio_coding/codecs/pcm16b/pcm16b.gypi
@@ -26,8 +26,10 @@
         ],
       },
       'sources': [
+        'include/audio_decoder_pcm16b.h',
         'include/audio_encoder_pcm16b.h',
         'include/pcm16b.h',
+        'audio_decoder_pcm16b.cc',
         'audio_encoder_pcm16b.cc',
         'pcm16b.c',
       ],
diff --git a/webrtc/modules/audio_coding/neteq/audio_decoder_impl.cc b/webrtc/modules/audio_coding/neteq/audio_decoder_impl.cc
index a96702156f..892555049f 100644
--- a/webrtc/modules/audio_coding/neteq/audio_decoder_impl.cc
+++ b/webrtc/modules/audio_coding/neteq/audio_decoder_impl.cc
@@ -31,7 +31,7 @@
 #ifdef WEBRTC_CODEC_OPUS
 #include "webrtc/modules/audio_coding/codecs/opus/interface/audio_decoder_opus.h"
 #endif
-#include "webrtc/modules/audio_coding/codecs/pcm16b/include/pcm16b.h"
+#include "webrtc/modules/audio_coding/codecs/pcm16b/include/audio_decoder_pcm16b.h"
 
 namespace webrtc {
 
@@ -95,43 +95,6 @@ size_t AudioDecoderPcmAMultiCh::Channels() const {
   return channels_;
 }
 
-// PCM16B
-AudioDecoderPcm16B::AudioDecoderPcm16B() {}
-
-void AudioDecoderPcm16B::Reset() {
-}
-size_t AudioDecoderPcm16B::Channels() const {
-  return 1;
-}
-
-int AudioDecoderPcm16B::DecodeInternal(const uint8_t* encoded,
-                                       size_t encoded_len,
-                                       int sample_rate_hz,
-                                       int16_t* decoded,
-                                       SpeechType* speech_type) {
-  DCHECK(sample_rate_hz == 8000 || sample_rate_hz == 16000 ||
-         sample_rate_hz == 32000 || sample_rate_hz == 48000)
-      << "Unsupported sample rate " << sample_rate_hz;
-  size_t ret = WebRtcPcm16b_Decode(encoded, encoded_len, decoded);
-  *speech_type = ConvertSpeechType(1);
-  return static_cast<int>(ret);
-}
-
-int AudioDecoderPcm16B::PacketDuration(const uint8_t* encoded,
-                                       size_t encoded_len) const {
-  // Two encoded byte per sample per channel.
-  return static_cast<int>(encoded_len / (2 * Channels()));
-}
-
-AudioDecoderPcm16BMultiCh::AudioDecoderPcm16BMultiCh(size_t num_channels)
-    : channels_(num_channels) {
-  DCHECK(num_channels > 0);
-}
-
-size_t AudioDecoderPcm16BMultiCh::Channels() const {
-  return channels_;
-}
-
 // G.722
 #ifdef WEBRTC_CODEC_G722
 AudioDecoderG722::AudioDecoderG722() {
diff --git a/webrtc/modules/audio_coding/neteq/audio_decoder_impl.h b/webrtc/modules/audio_coding/neteq/audio_decoder_impl.h
index 2ef94107cb..ffe908b791 100644
--- a/webrtc/modules/audio_coding/neteq/audio_decoder_impl.h
+++ b/webrtc/modules/audio_coding/neteq/audio_decoder_impl.h
@@ -90,39 +90,6 @@ class AudioDecoderPcmAMultiCh : public AudioDecoderPcmA {
   RTC_DISALLOW_COPY_AND_ASSIGN(AudioDecoderPcmAMultiCh);
 };
 
-// This class handles all four types (i.e., sample rates) of PCM16B codecs.
-// The type is specified in the constructor parameter |type|.
-class AudioDecoderPcm16B : public AudioDecoder {
- public:
-  AudioDecoderPcm16B();
-  void Reset() override;
-  int PacketDuration(const uint8_t* encoded, size_t encoded_len) const override;
-  size_t Channels() const override;
-
- protected:
-  int DecodeInternal(const uint8_t* encoded,
-                     size_t encoded_len,
-                     int sample_rate_hz,
-                     int16_t* decoded,
-                     SpeechType* speech_type) override;
-
- private:
-  RTC_DISALLOW_COPY_AND_ASSIGN(AudioDecoderPcm16B);
-};
-
-// This class handles all four types (i.e., sample rates) of PCM16B codecs.
-// The type is specified in the constructor parameter |type|, and the number
-// of channels is derived from the type.
-class AudioDecoderPcm16BMultiCh : public AudioDecoderPcm16B {
- public:
-  explicit AudioDecoderPcm16BMultiCh(size_t num_channels);
-  size_t Channels() const override;
-
- private:
-  const size_t channels_;
-  RTC_DISALLOW_COPY_AND_ASSIGN(AudioDecoderPcm16BMultiCh);
-};
-
 #ifdef WEBRTC_CODEC_G722
 class AudioDecoderG722 : public AudioDecoder {
  public:
diff --git a/webrtc/modules/audio_coding/neteq/audio_decoder_unittest.cc b/webrtc/modules/audio_coding/neteq/audio_decoder_unittest.cc
index 7c9b56018e..b476d7e31e 100644
--- a/webrtc/modules/audio_coding/neteq/audio_decoder_unittest.cc
+++ b/webrtc/modules/audio_coding/neteq/audio_decoder_unittest.cc
@@ -26,6 +26,7 @@
 #include "webrtc/modules/audio_coding/codecs/isac/main/interface/audio_encoder_isac.h"
 #include "webrtc/modules/audio_coding/codecs/opus/interface/audio_decoder_opus.h"
 #include "webrtc/modules/audio_coding/codecs/opus/interface/audio_encoder_opus.h"
+#include "webrtc/modules/audio_coding/codecs/pcm16b/include/audio_decoder_pcm16b.h"
 #include "webrtc/modules/audio_coding/codecs/pcm16b/include/audio_encoder_pcm16b.h"
 #include "webrtc/modules/audio_coding/neteq/tools/resample_input_audio_file.h"
 #include "webrtc/system_wrappers/interface/data_log.h"