diff --git a/content/app/android/content_child_process_service_delegate.cc b/content/app/android/content_child_process_service_delegate.cc
index ac1c9661bb7367..4d5c0d3526fe08 100644
--- a/content/app/android/content_child_process_service_delegate.cc
+++ b/content/app/android/content_child_process_service_delegate.cc
@@ -18,8 +18,8 @@
 #include "content/public/android/content_jni_headers/ContentChildProcessServiceDelegate_jni.h"
 #include "content/public/common/content_descriptors.h"
 #include "content/public/common/content_switches.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 #include "gpu/ipc/common/android/scoped_surface_request_conduit.h"
-#include "gpu/ipc/common/android/texture_owner.h"
 #include "gpu/ipc/common/gpu_surface_lookup.h"
 #include "services/service_manager/embedder/shared_file_util.h"
 #include "services/service_manager/embedder/switches.h"
diff --git a/content/browser/BUILD.gn b/content/browser/BUILD.gn
index 7ce756e46f289a..4581ce6e9e152d 100644
--- a/content/browser/BUILD.gn
+++ b/content/browser/BUILD.gn
@@ -2415,7 +2415,7 @@ jumbo_source_set("browser") {
       "//build/config/freetype",
       "//content/public/android:jni",
       "//device/gamepad/public/mojom",
-      "//gpu/ipc/common:android_texture_owner",
+      "//gpu/command_buffer/service:gles2",
       "//media",
       "//media/capture/content/android",
       "//media/capture/video/android",
diff --git a/content/browser/android/scoped_surface_request_manager.cc b/content/browser/android/scoped_surface_request_manager.cc
index 8faf9be088d4ed..adc362deaaf44c 100644
--- a/content/browser/android/scoped_surface_request_manager.cc
+++ b/content/browser/android/scoped_surface_request_manager.cc
@@ -8,7 +8,7 @@
 #include "base/task/post_task.h"
 #include "content/public/browser/browser_task_traits.h"
 #include "content/public/browser/browser_thread.h"
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 
 namespace content {
 
diff --git a/content/browser/android/scoped_surface_request_manager_unittest.cc b/content/browser/android/scoped_surface_request_manager_unittest.cc
index e2230a0932ac75..50848442b410d2 100644
--- a/content/browser/android/scoped_surface_request_manager_unittest.cc
+++ b/content/browser/android/scoped_surface_request_manager_unittest.cc
@@ -8,7 +8,7 @@
 #include "base/callback_forward.h"
 #include "base/run_loop.h"
 #include "content/public/test/browser_task_environment.h"
-#include "gpu/ipc/common/android/mock_texture_owner.h"
+#include "gpu/command_buffer/service/mock_texture_owner.h"
 #include "testing/gtest/include/gtest/gtest.h"
 #include "ui/gl/android/scoped_java_surface.h"
 #include "ui/gl/android/surface_texture.h"
diff --git a/content/test/BUILD.gn b/content/test/BUILD.gn
index b0af8ba1116078..77e1774ff215ba 100644
--- a/content/test/BUILD.gn
+++ b/content/test/BUILD.gn
@@ -2270,7 +2270,7 @@ test("content_unittests") {
       "//build/config/freetype",
       "//components/download/internal/common:internal_java",
       "//content/public/android:content_java",
-      "//gpu/ipc/common:android_texture_owner_test_support",
+      "//gpu/command_buffer/service:android_texture_owner_test_support",
       "//media/capture/content/android",
       "//media/capture/content/android:screen_capture_java",
       "//third_party/blink/public/common",
diff --git a/gpu/command_buffer/service/BUILD.gn b/gpu/command_buffer/service/BUILD.gn
index 93410f3ba61389..d3793520e33094 100644
--- a/gpu/command_buffer/service/BUILD.gn
+++ b/gpu/command_buffer/service/BUILD.gn
@@ -382,9 +382,17 @@ target(link_target_type, "gles2_sources") {
     sources += [
       "ahardwarebuffer_utils.cc",
       "ahardwarebuffer_utils.h",
+      "image_reader_gl_owner.cc",
+      "image_reader_gl_owner.h",
       "shared_image_backing_factory_ahardwarebuffer.cc",
       "shared_image_backing_factory_ahardwarebuffer.h",
+      "shared_image_video.cc",
+      "shared_image_video.h",
       "stream_texture_shared_image_interface.h",
+      "surface_texture_gl_owner.cc",
+      "surface_texture_gl_owner.h",
+      "texture_owner.cc",
+      "texture_owner.h",
     ]
 
     # TODO(cblume): http://crbug.com/911313
@@ -409,36 +417,51 @@ target(link_target_type, "gles2_sources") {
   }
 }
 
+proto_library("disk_cache_proto") {
+  sources = [
+    "disk_cache_proto.proto",
+  ]
+}
+
 if (is_android) {
-  component("shared_image_video") {
+  jumbo_static_library("android_texture_owner_test_support") {
+    testonly = true
     sources = [
-      "shared_image_video.cc",
-      "shared_image_video.h",
+      "mock_abstract_texture.cc",
+      "mock_abstract_texture.h",
+      "mock_texture_owner.cc",
+      "mock_texture_owner.h",
     ]
-    configs += [ "//gpu:gpu_gles2_implementation" ]
     deps = [
-      "//base",
-      "//components/viz/common:resource_format_utils",
-      "//components/viz/common:vulkan_context_provider",
-      "//gpu/command_buffer/service:gles2_sources",
-      "//gpu/command_buffer/service:service_sources",
-      "//gpu/ipc/common:android_texture_owner",
-      "//gpu/ipc/common:common",
+      ":gles2",
+      "//base/test:test_support",
+      "//gpu:test_support",
+      "//testing/gmock",
+      "//testing/gtest",
       "//ui/gl",
-    ]
-    if (enable_vulkan) {
-      deps += [ "//gpu/vulkan:vulkan" ]
-    }
-
-    visibility = [
-      "//gpu/*",
-      "//media/gpu:gpu",
+      "//ui/gl/init",
     ]
   }
 }
 
-proto_library("disk_cache_proto") {
-  sources = [
-    "disk_cache_proto.proto",
-  ]
+if (is_android) {
+  source_set("android_texture_owner_unittests") {
+    testonly = true
+    sources = [
+      "image_reader_gl_owner_unittest.cc",
+      "surface_texture_gl_owner_unittest.cc",
+    ]
+
+    deps = [
+      ":android_texture_owner_test_support",
+      ":gles2",
+      "//base/test:test_support",
+      "//gpu:test_support",
+      "//media/base:base",
+      "//testing/gmock",
+      "//testing/gtest",
+      "//ui/gl",
+      "//ui/gl/init",
+    ]
+  }
 }
diff --git a/gpu/command_buffer/service/DEPS b/gpu/command_buffer/service/DEPS
index ee6d2c147acc2c..1eed74db592d99 100644
--- a/gpu/command_buffer/service/DEPS
+++ b/gpu/command_buffer/service/DEPS
@@ -8,3 +8,9 @@ include_rules = [
   "+components/viz/common/resources/resource_format_utils.h",
   "+components/viz/common/resources/resource_sizes.h",
 ]
+
+specific_include_rules = {
+  "image_reader_gl_owner_unittest.cc": [
+    "+media/base/media_switches.h",
+  ],
+}
diff --git a/gpu/ipc/common/android/image_reader_gl_owner.cc b/gpu/command_buffer/service/image_reader_gl_owner.cc
similarity index 99%
rename from gpu/ipc/common/android/image_reader_gl_owner.cc
rename to gpu/command_buffer/service/image_reader_gl_owner.cc
index 56014b15dd669f..9d1e717011b765 100644
--- a/gpu/ipc/common/android/image_reader_gl_owner.cc
+++ b/gpu/command_buffer/service/image_reader_gl_owner.cc
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "gpu/ipc/common/android/image_reader_gl_owner.h"
+#include "gpu/command_buffer/service/image_reader_gl_owner.h"
 
 #include <android/native_window_jni.h>
 #include <jni.h>
diff --git a/gpu/ipc/common/android/image_reader_gl_owner.h b/gpu/command_buffer/service/image_reader_gl_owner.h
similarity index 92%
rename from gpu/ipc/common/android/image_reader_gl_owner.h
rename to gpu/command_buffer/service/image_reader_gl_owner.h
index bc661310a61000..64db37971edb9a 100644
--- a/gpu/ipc/common/android/image_reader_gl_owner.h
+++ b/gpu/command_buffer/service/image_reader_gl_owner.h
@@ -2,14 +2,15 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#ifndef GPU_IPC_COMMON_ANDROID_IMAGE_READER_GL_OWNER_H_
-#define GPU_IPC_COMMON_ANDROID_IMAGE_READER_GL_OWNER_H_
+#ifndef GPU_COMMAND_BUFFER_SERVICE_IMAGE_READER_GL_OWNER_H_
+#define GPU_COMMAND_BUFFER_SERVICE_IMAGE_READER_GL_OWNER_H_
 
 #include <memory>
 
 #include "base/android/android_image_reader_compat.h"
 #include "base/containers/flat_map.h"
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
+#include "gpu/gpu_gles2_export.h"
 #include "ui/gl/gl_fence_egl.h"
 #include "ui/gl/gl_image_ahardwarebuffer.h"
 
@@ -27,7 +28,7 @@ namespace gpu {
 // decoded media frames. Media frames can update the attached surface handle
 // with image data and this class helps to create an eglImage using that image
 // data present in the surface.
-class GPU_EXPORT ImageReaderGLOwner : public TextureOwner {
+class GPU_GLES2_EXPORT ImageReaderGLOwner : public TextureOwner {
  public:
   gl::GLContext* GetContext() const override;
   gl::GLSurface* GetSurface() const override;
@@ -132,4 +133,4 @@ class GPU_EXPORT ImageReaderGLOwner : public TextureOwner {
 
 }  // namespace gpu
 
-#endif  // GPU_IPC_COMMON_ANDROID_IMAGE_READER_GL_OWNER_H_
+#endif  // GPU_COMMAND_BUFFER_SERVICE_IMAGE_READER_GL_OWNER_H_
diff --git a/gpu/ipc/common/android/image_reader_gl_owner_unittest.cc b/gpu/command_buffer/service/image_reader_gl_owner_unittest.cc
similarity index 97%
rename from gpu/ipc/common/android/image_reader_gl_owner_unittest.cc
rename to gpu/command_buffer/service/image_reader_gl_owner_unittest.cc
index dfe4d151d69e46..963be9cce2f455 100644
--- a/gpu/ipc/common/android/image_reader_gl_owner_unittest.cc
+++ b/gpu/command_buffer/service/image_reader_gl_owner_unittest.cc
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 
 #include <stdint.h>
 #include <memory>
@@ -11,8 +11,8 @@
 #include "base/test/scoped_feature_list.h"
 #include "base/test/task_environment.h"
 #include "gpu/command_buffer/service/abstract_texture.h"
-#include "gpu/ipc/common/android/image_reader_gl_owner.h"
-#include "gpu/ipc/common/android/mock_abstract_texture.h"
+#include "gpu/command_buffer/service/image_reader_gl_owner.h"
+#include "gpu/command_buffer/service/mock_abstract_texture.h"
 #include "media/base/media_switches.h"
 #include "testing/gtest/include/gtest/gtest.h"
 #include "ui/gl/gl_bindings.h"
diff --git a/gpu/ipc/common/android/mock_abstract_texture.cc b/gpu/command_buffer/service/mock_abstract_texture.cc
similarity index 89%
rename from gpu/ipc/common/android/mock_abstract_texture.cc
rename to gpu/command_buffer/service/mock_abstract_texture.cc
index f8cfe4c239b373..58086e2555b0d1 100644
--- a/gpu/ipc/common/android/mock_abstract_texture.cc
+++ b/gpu/command_buffer/service/mock_abstract_texture.cc
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "gpu/ipc/common/android/mock_abstract_texture.h"
+#include "gpu/command_buffer/service/mock_abstract_texture.h"
 
 namespace gpu {
 
diff --git a/gpu/ipc/common/android/mock_abstract_texture.h b/gpu/command_buffer/service/mock_abstract_texture.h
similarity index 88%
rename from gpu/ipc/common/android/mock_abstract_texture.h
rename to gpu/command_buffer/service/mock_abstract_texture.h
index 4419c7c9fb74bd..f4d903edce5d82 100644
--- a/gpu/ipc/common/android/mock_abstract_texture.h
+++ b/gpu/command_buffer/service/mock_abstract_texture.h
@@ -2,8 +2,8 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#ifndef GPU_IPC_COMMON_ANDROID_MOCK_ABSTRACT_TEXTURE_H_
-#define GPU_IPC_COMMON_ANDROID_MOCK_ABSTRACT_TEXTURE_H_
+#ifndef GPU_COMMAND_BUFFER_SERVICE_MOCK_ABSTRACT_TEXTURE_H_
+#define GPU_COMMAND_BUFFER_SERVICE_MOCK_ABSTRACT_TEXTURE_H_
 
 #include "base/memory/weak_ptr.h"
 #include "gpu/command_buffer/service/abstract_texture.h"
@@ -42,4 +42,4 @@ class MockAbstractTexture
 
 }  // namespace gpu
 
-#endif  // GPU_IPC_COMMON_ANDROID_MOCK_ABSTRACT_TEXTURE_H_
+#endif  // GPU_COMMAND_BUFFER_SERVICE_MOCK_ABSTRACT_TEXTURE_H_
diff --git a/gpu/ipc/common/android/mock_texture_owner.cc b/gpu/command_buffer/service/mock_texture_owner.cc
similarity index 90%
rename from gpu/ipc/common/android/mock_texture_owner.cc
rename to gpu/command_buffer/service/mock_texture_owner.cc
index 428b8ef16a5d50..9b6bb6e4ae06ae 100644
--- a/gpu/ipc/common/android/mock_texture_owner.cc
+++ b/gpu/command_buffer/service/mock_texture_owner.cc
@@ -2,9 +2,9 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "gpu/ipc/common/android/mock_texture_owner.h"
+#include "gpu/command_buffer/service/mock_texture_owner.h"
 
-#include "gpu/ipc/common/android/mock_abstract_texture.h"
+#include "gpu/command_buffer/service/mock_abstract_texture.h"
 
 namespace gpu {
 
diff --git a/gpu/ipc/common/android/mock_texture_owner.h b/gpu/command_buffer/service/mock_texture_owner.h
similarity index 88%
rename from gpu/ipc/common/android/mock_texture_owner.h
rename to gpu/command_buffer/service/mock_texture_owner.h
index 595c21383fa05c..85714dc7aa5bc2 100644
--- a/gpu/ipc/common/android/mock_texture_owner.h
+++ b/gpu/command_buffer/service/mock_texture_owner.h
@@ -2,13 +2,13 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#ifndef GPU_IPC_COMMON_ANDROID_MOCK_TEXTURE_OWNER_H_
-#define GPU_IPC_COMMON_ANDROID_MOCK_TEXTURE_OWNER_H_
+#ifndef GPU_COMMAND_BUFFER_SERVICE_MOCK_TEXTURE_OWNER_H_
+#define GPU_COMMAND_BUFFER_SERVICE_MOCK_TEXTURE_OWNER_H_
 
 #include <memory>
 
 #include "base/android/scoped_hardware_buffer_fence_sync.h"
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 #include "testing/gmock/include/gmock/gmock.h"
 #include "testing/gtest/include/gtest/gtest.h"
 #include "ui/gl/gl_bindings.h"
@@ -55,4 +55,4 @@ class MockTextureOwner : public TextureOwner {
 
 }  // namespace gpu
 
-#endif  // GPU_IPC_COMMON_ANDROID_MOCK_TEXTURE_OWNER_H_
+#endif  // GPU_COMMAND_BUFFER_SERVICE_MOCK_TEXTURE_OWNER_H_
diff --git a/gpu/command_buffer/service/shared_image_video.cc b/gpu/command_buffer/service/shared_image_video.cc
index 28c7c9ebb95669..871cecd13982b2 100644
--- a/gpu/command_buffer/service/shared_image_video.cc
+++ b/gpu/command_buffer/service/shared_image_video.cc
@@ -20,7 +20,7 @@
 #include "gpu/command_buffer/service/shared_image_representation_skia_gl.h"
 #include "gpu/command_buffer/service/skia_utils.h"
 #include "gpu/command_buffer/service/texture_manager.h"
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 #include "gpu/vulkan/vulkan_device_queue.h"
 #include "gpu/vulkan/vulkan_fence_helper.h"
 #include "gpu/vulkan/vulkan_function_pointers.h"
diff --git a/gpu/ipc/common/android/surface_texture_gl_owner.cc b/gpu/command_buffer/service/surface_texture_gl_owner.cc
similarity index 98%
rename from gpu/ipc/common/android/surface_texture_gl_owner.cc
rename to gpu/command_buffer/service/surface_texture_gl_owner.cc
index 5d9e1548dce11b..ccf5754fa5fa40 100644
--- a/gpu/ipc/common/android/surface_texture_gl_owner.cc
+++ b/gpu/command_buffer/service/surface_texture_gl_owner.cc
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "gpu/ipc/common/android/surface_texture_gl_owner.h"
+#include "gpu/command_buffer/service/surface_texture_gl_owner.h"
 
 #include <memory>
 
diff --git a/gpu/ipc/common/android/surface_texture_gl_owner.h b/gpu/command_buffer/service/surface_texture_gl_owner.h
similarity index 89%
rename from gpu/ipc/common/android/surface_texture_gl_owner.h
rename to gpu/command_buffer/service/surface_texture_gl_owner.h
index 1b5b5fb23323ab..495d143283dc70 100644
--- a/gpu/ipc/common/android/surface_texture_gl_owner.h
+++ b/gpu/command_buffer/service/surface_texture_gl_owner.h
@@ -2,12 +2,12 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#ifndef GPU_IPC_COMMON_ANDROID_SURFACE_TEXTURE_GL_OWNER_H_
-#define GPU_IPC_COMMON_ANDROID_SURFACE_TEXTURE_GL_OWNER_H_
+#ifndef GPU_COMMAND_BUFFER_SERVICE_SURFACE_TEXTURE_GL_OWNER_H_
+#define GPU_COMMAND_BUFFER_SERVICE_SURFACE_TEXTURE_GL_OWNER_H_
 
 #include "base/threading/thread_checker.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 #include "gpu/gpu_export.h"
-#include "gpu/ipc/common/android/texture_owner.h"
 #include "ui/gl/android/surface_texture.h"
 
 namespace base {
@@ -62,4 +62,4 @@ class GPU_EXPORT SurfaceTextureGLOwner : public TextureOwner {
 
 }  // namespace gpu
 
-#endif  // GPU_IPC_COMMON_ANDROID_SURFACE_TEXTURE_GL_OWNER_H_
+#endif  // GPU_COMMAND_BUFFER_SERVICE_SURFACE_TEXTURE_GL_OWNER_H_
diff --git a/gpu/ipc/common/android/surface_texture_gl_owner_unittest.cc b/gpu/command_buffer/service/surface_texture_gl_owner_unittest.cc
similarity index 97%
rename from gpu/ipc/common/android/surface_texture_gl_owner_unittest.cc
rename to gpu/command_buffer/service/surface_texture_gl_owner_unittest.cc
index ca0b8f4ea6165a..01d3ece4f4816b 100644
--- a/gpu/ipc/common/android/surface_texture_gl_owner_unittest.cc
+++ b/gpu/command_buffer/service/surface_texture_gl_owner_unittest.cc
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "gpu/ipc/common/android/surface_texture_gl_owner.h"
+#include "gpu/command_buffer/service/surface_texture_gl_owner.h"
 
 #include <stdint.h>
 
@@ -11,7 +11,7 @@
 #include "base/bind.h"
 #include "base/logging.h"
 #include "base/test/task_environment.h"
-#include "gpu/ipc/common/android/mock_abstract_texture.h"
+#include "gpu/command_buffer/service/mock_abstract_texture.h"
 #include "testing/gmock/include/gmock/gmock.h"
 #include "testing/gtest/include/gtest/gtest.h"
 #include "ui/gl/gl_bindings.h"
diff --git a/gpu/ipc/common/android/texture_owner.cc b/gpu/command_buffer/service/texture_owner.cc
similarity index 94%
rename from gpu/ipc/common/android/texture_owner.cc
rename to gpu/command_buffer/service/texture_owner.cc
index 6bb942899833de..309b5b9b3f4ff6 100644
--- a/gpu/ipc/common/android/texture_owner.cc
+++ b/gpu/command_buffer/service/texture_owner.cc
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 
 #include <memory>
 
@@ -13,9 +13,9 @@
 #include "gpu/command_buffer/service/abstract_texture_impl_shared_context_state.h"
 #include "gpu/command_buffer/service/decoder_context.h"
 #include "gpu/command_buffer/service/feature_info.h"
+#include "gpu/command_buffer/service/image_reader_gl_owner.h"
+#include "gpu/command_buffer/service/surface_texture_gl_owner.h"
 #include "gpu/command_buffer/service/texture_base.h"
-#include "gpu/ipc/common/android/image_reader_gl_owner.h"
-#include "gpu/ipc/common/android/surface_texture_gl_owner.h"
 #include "ui/gl/scoped_binders.h"
 
 namespace gpu {
diff --git a/gpu/ipc/common/android/texture_owner.h b/gpu/command_buffer/service/texture_owner.h
similarity index 95%
rename from gpu/ipc/common/android/texture_owner.h
rename to gpu/command_buffer/service/texture_owner.h
index b4746cfb6ac604..8711d795bc57fc 100644
--- a/gpu/ipc/common/android/texture_owner.h
+++ b/gpu/command_buffer/service/texture_owner.h
@@ -2,15 +2,15 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#ifndef GPU_IPC_COMMON_ANDROID_TEXTURE_OWNER_H_
-#define GPU_IPC_COMMON_ANDROID_TEXTURE_OWNER_H_
+#ifndef GPU_COMMAND_BUFFER_SERVICE_TEXTURE_OWNER_H_
+#define GPU_COMMAND_BUFFER_SERVICE_TEXTURE_OWNER_H_
 
 #include <android/hardware_buffer.h>
 
 #include "base/memory/ref_counted.h"
 #include "base/memory/ref_counted_delete_on_sequence.h"
 #include "base/single_thread_task_runner.h"
-#include "gpu/gpu_export.h"
+#include "gpu/gpu_gles2_export.h"
 #include "ui/gl/android/scoped_java_surface.h"
 #include "ui/gl/gl_bindings.h"
 #include "ui/gl/gl_context.h"
@@ -37,7 +37,7 @@ class AbstractTexture;
 // be called on any thread. It's safe to keep and drop refptrs to it on any
 // thread; it will be automatically destructed on the thread it was constructed
 // on.
-class GPU_EXPORT TextureOwner
+class GPU_GLES2_EXPORT TextureOwner
     : public base::RefCountedDeleteOnSequence<TextureOwner> {
  public:
   // Creates a GL texture using the current platform GL context and returns a
@@ -136,4 +136,4 @@ class GPU_EXPORT TextureOwner
 
 }  // namespace gpu
 
-#endif  // GPU_IPC_COMMON_ANDROID_TEXTURE_OWNER_H_
+#endif  // GPU_COMMAND_BUFFER_SERVICE_TEXTURE_OWNER_H_
diff --git a/gpu/ipc/common/BUILD.gn b/gpu/ipc/common/BUILD.gn
index 49c798f3d9b220..60eefa060b86f0 100644
--- a/gpu/ipc/common/BUILD.gn
+++ b/gpu/ipc/common/BUILD.gn
@@ -142,6 +142,8 @@ source_set("ipc_common_sources") {
 
   if (is_android) {
     sources += [
+      "android/scoped_surface_request_conduit.cc",
+      "android/scoped_surface_request_conduit.h",
       "gpu_surface_lookup.cc",
       "gpu_surface_lookup.h",
       "gpu_surface_tracker.cc",
@@ -173,78 +175,6 @@ if (is_android) {
   }
 }
 
-if (is_android) {
-  component("android_texture_owner") {
-    sources = [
-      "android/image_reader_gl_owner.cc",
-      "android/image_reader_gl_owner.h",
-      "android/scoped_surface_request_conduit.cc",
-      "android/scoped_surface_request_conduit.h",
-      "android/surface_texture_gl_owner.cc",
-      "android/surface_texture_gl_owner.h",
-      "android/texture_owner.cc",
-      "android/texture_owner.h",
-    ]
-    configs += [ "//gpu:gpu_implementation" ]
-    deps = [
-      ":android_image_reader_utils",
-      "//base",
-      "//gpu/command_buffer/service:gles2_sources",
-      "//gpu/command_buffer/service:service_sources",
-      "//ui/gl",
-    ]
-    libs = [ "android" ]
-    visibility = [
-      "//gpu/*",
-      "//media/gpu:gpu",
-      "//content/browser:browser",
-    ]
-  }
-}
-
-if (is_android) {
-  jumbo_static_library("android_texture_owner_test_support") {
-    testonly = true
-    sources = [
-      "android/mock_abstract_texture.cc",
-      "android/mock_abstract_texture.h",
-      "android/mock_texture_owner.cc",
-      "android/mock_texture_owner.h",
-    ]
-    deps = [
-      ":android_texture_owner",
-      "//base/test:test_support",
-      "//gpu:test_support",
-      "//testing/gmock",
-      "//testing/gtest",
-      "//ui/gl",
-      "//ui/gl/init",
-    ]
-  }
-}
-
-if (is_android) {
-  source_set("android_texture_owner_unittests") {
-    testonly = true
-    sources = [
-      "android/image_reader_gl_owner_unittest.cc",
-      "android/surface_texture_gl_owner_unittest.cc",
-    ]
-
-    deps = [
-      ":android_texture_owner",
-      ":android_texture_owner_test_support",
-      "//base/test:test_support",
-      "//gpu:test_support",
-      "//media/base:base",
-      "//testing/gmock",
-      "//testing/gtest",
-      "//ui/gl",
-      "//ui/gl/init",
-    ]
-  }
-}
-
 # Depend on this to use surface_handle.h without pulling in all of gpu ipc.
 source_set("surface_handle_type") {
   public = [
diff --git a/gpu/ipc/common/DEPS b/gpu/ipc/common/DEPS
index 418e2243cecf9e..3725d168c54cf5 100644
--- a/gpu/ipc/common/DEPS
+++ b/gpu/ipc/common/DEPS
@@ -5,5 +5,4 @@ include_rules = [
   "+mojo",
   "+ui/base",
   "+ui/latency",
-  "+media/base/media_switches.h",
 ]
diff --git a/gpu/ipc/service/BUILD.gn b/gpu/ipc/service/BUILD.gn
index 69386b28f8b34d..96851a363fe3f5 100644
--- a/gpu/ipc/service/BUILD.gn
+++ b/gpu/ipc/service/BUILD.gn
@@ -115,10 +115,6 @@ jumbo_component("service") {
       "stream_texture_android.h",
     ]
     libs += [ "android" ]
-    deps += [
-      "//gpu/command_buffer/service:shared_image_video",
-      "//gpu/ipc/common:android_texture_owner",
-    ]
   }
   if (is_linux) {
     sources += [ "image_transport_surface_linux.cc" ]
diff --git a/gpu/ipc/service/stream_texture_android.h b/gpu/ipc/service/stream_texture_android.h
index 8acc081557ee36..7249ba4c0e93ec 100644
--- a/gpu/ipc/service/stream_texture_android.h
+++ b/gpu/ipc/service/stream_texture_android.h
@@ -16,7 +16,7 @@
 #include "gpu/command_buffer/service/gl_stream_texture_image.h"
 #include "gpu/command_buffer/service/shared_context_state.h"
 #include "gpu/command_buffer/service/stream_texture_shared_image_interface.h"
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 #include "gpu/ipc/service/command_buffer_stub.h"
 #include "ipc/ipc_listener.h"
 #include "ui/gl/android/surface_texture.h"
diff --git a/media/BUILD.gn b/media/BUILD.gn
index d88a4887d3364e..db86a9978abc47 100644
--- a/media/BUILD.gn
+++ b/media/BUILD.gn
@@ -172,7 +172,7 @@ test("media_unittests") {
     deps += [
       # The test needs the java dependencies to add the java classes for their
       # native counterparts to the test apk.
-      "//gpu/ipc/common:android_texture_owner_unittests",
+      "//gpu/command_buffer/service:android_texture_owner_unittests",
       "//media/base/android:media_java",
       "//media/base/android:unit_tests",
       "//media/gpu:android_video_decode_accelerator_unittests",
diff --git a/media/base/BUILD.gn b/media/base/BUILD.gn
index 849abc81b7cc3b..ffe289256d1103 100644
--- a/media/base/BUILD.gn
+++ b/media/base/BUILD.gn
@@ -29,7 +29,8 @@ jumbo_source_set("base") {
   }
 
   if (is_android) {
-    visibility += [ "//gpu/ipc/common:android_texture_owner_unittests" ]
+    visibility +=
+        [ "//gpu/command_buffer/service:android_texture_owner_unittests" ]
   }
 
   sources = [
diff --git a/media/gpu/BUILD.gn b/media/gpu/BUILD.gn
index 8e8adcbb8c1b2c..7f40cafa4f65c1 100644
--- a/media/gpu/BUILD.gn
+++ b/media/gpu/BUILD.gn
@@ -136,9 +136,7 @@ component("gpu") {
     ]
     libs += [ "android" ]
     deps += [
-      "//gpu/command_buffer/service:shared_image_video",
       "//gpu/ipc/common:android_image_reader_utils",
-      "//gpu/ipc/common:android_texture_owner",
 
       # TODO(crbug.com/789435): This can be removed once CdmManager is removed.
       "//gpu/ipc/common:ipc_common_sources",
@@ -427,7 +425,7 @@ if (is_win || is_android || use_v4l2_codec || use_vaapi) {
     if (is_android) {
       deps += [
         ":android_video_decode_accelerator_unittests",
-        "//gpu/ipc/common:android_texture_owner_unittests",
+        "//gpu/command_buffer/service:android_texture_owner_unittests",
         "//media/base/android:media_java",
         "//media/test:run_all_unittests",
         "//ui/android:ui_java",
@@ -486,7 +484,7 @@ source_set("android_video_decode_accelerator_unittests") {
       ":gpu",
       "//base/test:test_support",
       "//gpu:test_support",
-      "//gpu/ipc/common:android_texture_owner_test_support",
+      "//gpu/command_buffer/service:android_texture_owner_test_support",
       "//media",
       "//media:test_support",
       "//testing/gmock",
diff --git a/media/gpu/android/codec_buffer_wait_coordinator.h b/media/gpu/android/codec_buffer_wait_coordinator.h
index e6523b23c31db3..c9aa22da2dc1c4 100644
--- a/media/gpu/android/codec_buffer_wait_coordinator.h
+++ b/media/gpu/android/codec_buffer_wait_coordinator.h
@@ -9,7 +9,7 @@
 #include "base/synchronization/waitable_event.h"
 #include "base/threading/thread_checker.h"
 #include "base/time/time.h"
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 #include "media/gpu/media_gpu_export.h"
 
 namespace media {
diff --git a/media/gpu/android/codec_image_unittest.cc b/media/gpu/android/codec_image_unittest.cc
index 3bf7bcdfbf8a12..5dbba262262769 100644
--- a/media/gpu/android/codec_image_unittest.cc
+++ b/media/gpu/android/codec_image_unittest.cc
@@ -10,9 +10,9 @@
 #include "base/test/mock_callback.h"
 #include "base/test/task_environment.h"
 #include "base/threading/sequenced_task_runner_handle.h"
+#include "gpu/command_buffer/service/mock_abstract_texture.h"
+#include "gpu/command_buffer/service/mock_texture_owner.h"
 #include "gpu/command_buffer/service/texture_manager.h"
-#include "gpu/ipc/common/android/mock_abstract_texture.h"
-#include "gpu/ipc/common/android/mock_texture_owner.h"
 #include "media/base/android/media_codec_bridge.h"
 #include "media/base/android/mock_media_codec_bridge.h"
 #include "media/gpu/android/codec_image.h"
diff --git a/media/gpu/android/codec_surface_bundle.h b/media/gpu/android/codec_surface_bundle.h
index 86a3ad0ee0340f..512a2908e63044 100644
--- a/media/gpu/android/codec_surface_bundle.h
+++ b/media/gpu/android/codec_surface_bundle.h
@@ -6,7 +6,7 @@
 #define MEDIA_GPU_ANDROID_CODEC_SURFACE_BUNDLE_H_
 
 #include "base/memory/ref_counted_delete_on_sequence.h"
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 #include "media/base/android/android_overlay.h"
 #include "media/gpu/android/codec_buffer_wait_coordinator.h"
 #include "media/gpu/media_gpu_export.h"
diff --git a/media/gpu/android/direct_shared_image_video_provider.h b/media/gpu/android/direct_shared_image_video_provider.h
index 7225062b999d13..b860ad1829cc77 100644
--- a/media/gpu/android/direct_shared_image_video_provider.h
+++ b/media/gpu/android/direct_shared_image_video_provider.h
@@ -14,7 +14,7 @@
 #include "gpu/command_buffer/service/gles2_cmd_decoder.h"
 #include "gpu/command_buffer/service/shared_image_representation.h"
 #include "gpu/command_buffer/service/texture_manager.h"
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 #include "gpu/ipc/common/vulkan_ycbcr_info.h"
 #include "gpu/ipc/service/command_buffer_stub.h"
 #include "media/base/video_frame.h"
diff --git a/media/gpu/android/media_codec_video_decoder_unittest.cc b/media/gpu/android/media_codec_video_decoder_unittest.cc
index 0e7db6f380f9ac..1161ab9f5fd573 100644
--- a/media/gpu/android/media_codec_video_decoder_unittest.cc
+++ b/media/gpu/android/media_codec_video_decoder_unittest.cc
@@ -12,8 +12,8 @@
 #include "base/test/mock_callback.h"
 #include "base/test/task_environment.h"
 #include "base/threading/thread_task_runner_handle.h"
+#include "gpu/command_buffer/service/mock_texture_owner.h"
 #include "gpu/config/gpu_preferences.h"
-#include "gpu/ipc/common/android/mock_texture_owner.h"
 #include "media/base/android/media_codec_util.h"
 #include "media/base/android/mock_android_overlay.h"
 #include "media/base/android/mock_media_crypto_context.h"
diff --git a/media/gpu/android/mock_codec_buffer_wait_coordinator.h b/media/gpu/android/mock_codec_buffer_wait_coordinator.h
index 14fe033bdc0663..08f69bbda13048 100644
--- a/media/gpu/android/mock_codec_buffer_wait_coordinator.h
+++ b/media/gpu/android/mock_codec_buffer_wait_coordinator.h
@@ -5,7 +5,7 @@
 #ifndef MEDIA_GPU_ANDROID_MOCK_CODEC_BUFFER_WAIT_COORDINATOR_H_
 #define MEDIA_GPU_ANDROID_MOCK_CODEC_BUFFER_WAIT_COORDINATOR_H_
 
-#include "gpu/ipc/common/android/mock_texture_owner.h"
+#include "gpu/command_buffer/service/mock_texture_owner.h"
 #include "media/gpu/android/codec_buffer_wait_coordinator.h"
 
 namespace media {
diff --git a/media/gpu/android/video_frame_factory_impl.cc b/media/gpu/android/video_frame_factory_impl.cc
index 1b02953c7d453b..6571f2c0c0e203 100644
--- a/media/gpu/android/video_frame_factory_impl.cc
+++ b/media/gpu/android/video_frame_factory_impl.cc
@@ -18,7 +18,7 @@
 #include "base/trace_event/trace_event.h"
 #include "gpu/command_buffer/service/abstract_texture.h"
 #include "gpu/command_buffer/service/shared_context_state.h"
-#include "gpu/ipc/common/android/texture_owner.h"
+#include "gpu/command_buffer/service/texture_owner.h"
 #include "media/base/bind_to_current_loop.h"
 #include "media/base/media_switches.h"
 #include "media/base/video_frame.h"
diff --git a/media/gpu/android/video_frame_factory_impl_unittest.cc b/media/gpu/android/video_frame_factory_impl_unittest.cc
index 5296e54be63ccf..a4129ae5616d58 100644
--- a/media/gpu/android/video_frame_factory_impl_unittest.cc
+++ b/media/gpu/android/video_frame_factory_impl_unittest.cc
@@ -10,9 +10,9 @@
 #include "base/test/mock_callback.h"
 #include "base/test/task_environment.h"
 #include "base/threading/thread_task_runner_handle.h"
+#include "gpu/command_buffer/service/mock_texture_owner.h"
 #include "gpu/command_buffer/service/shared_context_state.h"
 #include "gpu/config/gpu_preferences.h"
-#include "gpu/ipc/common/android/mock_texture_owner.h"
 #include "media/base/limits.h"
 #include "media/gpu/android/codec_buffer_wait_coordinator.h"
 #include "media/gpu/android/maybe_render_early_manager.h"