diff --git a/media/base/decoder_buffer.cc b/media/base/decoder_buffer.cc
index e3622277bccf..fdc205bb8a4a 100644
--- a/media/base/decoder_buffer.cc
+++ b/media/base/decoder_buffer.cc
@@ -11,6 +11,23 @@
 
 namespace media {
 
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+namespace {
+DecoderBuffer::Allocator* s_allocator = nullptr;
+}  // namespace
+
+// static
+DecoderBuffer::Allocator* DecoderBuffer::Allocator::GetInstance() {
+  DCHECK(s_allocator);
+  return s_allocator;
+}
+
+// static
+void DecoderBuffer::Allocator::Set(Allocator* allocator) {
+  s_allocator = allocator;
+}
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
+
 DecoderBuffer::TimeInfo::TimeInfo() = default;
 DecoderBuffer::TimeInfo::~TimeInfo() = default;
 DecoderBuffer::TimeInfo::TimeInfo(const TimeInfo&) = default;
@@ -35,7 +52,11 @@ DecoderBuffer::DecoderBuffer(const uint8_t* data,
 
   Initialize();
 
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+  memcpy(data_, data, size_);
+#else // BUILDFLAG(USE_STARBOARD_MEDIA)
   memcpy(data_.get(), data, size_);
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
 
   if (!side_data) {
     CHECK_EQ(side_data_size, 0u);
@@ -47,7 +68,13 @@ DecoderBuffer::DecoderBuffer(const uint8_t* data,
 }
 
 DecoderBuffer::DecoderBuffer(std::unique_ptr<uint8_t[]> data, size_t size)
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+    : size_(size) {
+      // TODO(b/378106931): revisit DecoderBufferAllocator once rebase to m126+
+    }
+#else // BUILDFLAG(USE_STARBOARD_MEDIA)
     : data_(std::move(data)), size_(size) {}
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
 
 DecoderBuffer::DecoderBuffer(base::ReadOnlySharedMemoryMapping mapping,
                              size_t size)
@@ -62,12 +89,29 @@ DecoderBuffer::DecoderBuffer(std::unique_ptr<ExternalMemory> external_memory)
       external_memory_(std::move(external_memory)) {}
 
 DecoderBuffer::~DecoderBuffer() {
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+  DCHECK(s_allocator);
+  s_allocator->Free(data_, allocated_size_);
+#else // BUILDFLAG(USE_STARBOARD_MEDIA)
   data_.reset();
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
   side_data_.reset();
 }
 
 void DecoderBuffer::Initialize() {
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+  DCHECK(s_allocator);
+  DCHECK(!data_);
+
+  int alignment = s_allocator->GetBufferAlignment();
+  int padding = s_allocator->GetBufferPadding();
+  allocated_size_ = size_ + padding;
+  data_ = static_cast<uint8_t*>(s_allocator->Allocate(allocated_size_,
+                                                      alignment));
+  memset(data_ + size_, 0, padding);
+#else // BUILDFLAG(USE_STARBOARD_MEDIA)
   data_.reset(new uint8_t[size_]);
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
   if (side_data_size_ > 0)
     side_data_.reset(new uint8_t[side_data_size_]);
 }
diff --git a/media/base/decoder_buffer.h b/media/base/decoder_buffer.h
index e8c8cfeb766d..27a87eb204e5 100644
--- a/media/base/decoder_buffer.h
+++ b/media/base/decoder_buffer.h
@@ -25,6 +25,10 @@
 #include "media/base/media_export.h"
 #include "media/base/timestamp_constants.h"
 
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+#include "starboard/media.h"
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
+
 namespace media {
 
 // A specialized buffer for interfacing with audio / video decoders.
@@ -73,6 +77,36 @@ class MEDIA_EXPORT DecoderBuffer
     DiscardPadding discard_padding;
   };
 
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+  class Allocator {
+   public:
+    static Allocator* GetInstance();
+
+    // The function should never return nullptr.  It may terminate the app on
+    // allocation failure.
+    virtual void* Allocate(size_t size, size_t alignment) = 0;
+    virtual void Free(void* p, size_t size) = 0;
+
+    virtual int GetAudioBufferBudget() const = 0;
+    virtual int GetBufferAlignment() const = 0;
+    virtual int GetBufferPadding() const = 0;
+    virtual base::TimeDelta GetBufferGarbageCollectionDurationThreshold() const = 0;
+    virtual int GetProgressiveBufferBudget(SbMediaVideoCodec codec,
+                                           int resolution_width,
+                                           int resolution_height,
+                                           int bits_per_pixel) const = 0;
+    virtual int GetVideoBufferBudget(SbMediaVideoCodec codec,
+                                     int resolution_width,
+                                     int resolution_height,
+                                     int bits_per_pixel) const = 0;
+
+   protected:
+    ~Allocator() {}
+
+    static void Set(Allocator* allocator);
+  };
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
+
   // Allocates buffer with |size| >= 0. |is_key_frame_| will default to false.
   explicit DecoderBuffer(size_t size);
 
@@ -166,6 +200,9 @@ class MEDIA_EXPORT DecoderBuffer
 
   const uint8_t* data() const {
     DCHECK(!end_of_stream());
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+    return data_;
+#else // BUILDFLAG(USE_STARBOARD_MEDIA)
     if (read_only_mapping_.IsValid())
       return read_only_mapping_.GetMemoryAs<const uint8_t>();
     if (writable_mapping_.IsValid())
@@ -173,15 +210,20 @@ class MEDIA_EXPORT DecoderBuffer
     if (external_memory_)
       return external_memory_->span().data();
     return data_.get();
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
   }
 
   // TODO(sandersd): Remove writable_data(). https://crbug.com/834088
   uint8_t* writable_data() const {
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+    return data_;
+#else // BUILDFLAG(USE_STARBOARD_MEDIA)
     DCHECK(!end_of_stream());
     DCHECK(!read_only_mapping_.IsValid());
     DCHECK(!writable_mapping_.IsValid());
     DCHECK(!external_memory_);
     return data_.get();
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
   }
 
   size_t data_size() const {
@@ -222,10 +264,14 @@ class MEDIA_EXPORT DecoderBuffer
   }
 
   // If there's no data in this buffer, it represents end of stream.
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+  bool end_of_stream() const { return !data_; }
+#else // BUILDFLAG(USE_STARBOARD_MEDIA)
   bool end_of_stream() const {
     return !read_only_mapping_.IsValid() && !writable_mapping_.IsValid() &&
            !external_memory_ && !data_;
   }
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
 
   bool is_key_frame() const {
     DCHECK(!end_of_stream());
@@ -271,8 +317,14 @@ class MEDIA_EXPORT DecoderBuffer
 
   virtual ~DecoderBuffer();
 
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+  // Encoded data, allocated from DecoderBuffer::Allocator.
+  uint8_t* data_ = nullptr;
+  size_t allocated_size_ = 0;
+#else // BUILDFLAG(USE_STARBOARD_MEDIA)
   // Encoded data, if it is stored on the heap.
   std::unique_ptr<uint8_t[]> data_;
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
 
  private:
   TimeInfo time_info_;
diff --git a/media/base/media_client.h b/media/base/media_client.h
index fd22d95e89c7..7f6c9704cb06 100644
--- a/media/base/media_client.h
+++ b/media/base/media_client.h
@@ -19,6 +19,10 @@
 #include "ui/gfx/color_space.h"
 #include "url/gurl.h"
 
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+#include "media/starboard/decoder_buffer_allocator.h"
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
+
 namespace media {
 
 class MediaClient;
@@ -56,6 +60,12 @@ class MEDIA_EXPORT MediaClient {
   // Optionally returns audio renderer algorithm parameters.
   virtual absl::optional<::media::AudioRendererAlgorithmParameters>
   GetAudioRendererAlgorithmParameters(AudioParameters audio_parameters) = 0;
+
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+ private:
+  // TODO(b/326497953): Support Suspend() and Resume().
+  DecoderBufferAllocator decoder_buffer_allocator_;
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
 };
 
 }  // namespace media
diff --git a/media/formats/mp4/mp4_stream_parser.cc b/media/formats/mp4/mp4_stream_parser.cc
index 3bd040b95a83..0fd7ece7f43f 100644
--- a/media/formats/mp4/mp4_stream_parser.cc
+++ b/media/formats/mp4/mp4_stream_parser.cc
@@ -1011,9 +1011,15 @@ ParseResult MP4StreamParser::EnqueueSample(BufferQueueMap* buffers) {
   StreamParserBuffer::Type buffer_type = audio ? DemuxerStream::AUDIO :
       DemuxerStream::VIDEO;
 
+#if BUILDFLAG(USE_STARBOARD_MEDIA)
+  scoped_refptr<StreamParserBuffer> stream_buf =
+      StreamParserBuffer::CopyFrom(&frame_buf[0], frame_buf.size(), is_keyframe,
+                                   buffer_type, runs_->track_id());
+#else // BUILDFLAG(USE_STARBOARD_MEDIA)
   auto stream_buf = StreamParserBuffer::FromExternalMemory(
       std::make_unique<ExternalMemoryAdapter>(std::move(frame_buf)),
       is_keyframe, buffer_type, runs_->track_id());
+#endif // BUILDFLAG(USE_STARBOARD_MEDIA)
 
   if (decrypt_config)
     stream_buf->set_decrypt_config(std::move(decrypt_config));
diff --git a/media/starboard/BUILD.gn b/media/starboard/BUILD.gn
index 8f0cfdf94fcc..c4be5d83006a 100644
--- a/media/starboard/BUILD.gn
+++ b/media/starboard/BUILD.gn
@@ -25,9 +25,6 @@ source_set("starboard") {
     # TODO(b/375069564): Revisit CValStats
     "COBALT_MEDIA_ENABLE_CVAL=0",
 
-    # TODO(b/374822966): Revisit DecoderBuffer budget
-    "COBALT_MEDIA_ENABLE_DECODE_BUFFER_BUDGET=0",
-
     # TODO(b/375070492): Revisit decode-to-texture
     "COBALT_MEDIA_ENABLE_DECODE_TARGET_PROVIDER=0",
 
@@ -57,12 +54,18 @@ source_set("starboard") {
   ]
 
   sources = [
+    "bidirectional_fit_reuse_allocator.cc",
+    "bidirectional_fit_reuse_allocator.h",
+    "decoder_buffer_allocator.cc",
+    "decoder_buffer_allocator.h",
+    "decoder_buffer_memory_info.h",
     "sbplayer_bridge.cc",
     "sbplayer_bridge.h",
     "sbplayer_interface.cc",
     "sbplayer_interface.h",
     "sbplayer_set_bounds_helper.cc",
     "sbplayer_set_bounds_helper.h",
+    "starboard_memory_allocator.h",
     "starboard_renderer.cc",
     "starboard_renderer.h",
     "starboard_utils.cc",
@@ -82,7 +85,10 @@ source_set("starboard") {
 
 source_set("unit_tests") {
   testonly = true
-  sources = [ "starboard_utils_test.cc" ]
+  sources = [
+    "bidirectional_fit_reuse_allocator_test.cc",
+    "starboard_utils_test.cc",
+  ]
   configs += [ "//media:media_config" ]
   deps = [
     "//base",
diff --git a/media/starboard/bidirectional_fit_reuse_allocator.cc b/media/starboard/bidirectional_fit_reuse_allocator.cc
index cfb9a13775e8..ba90a6287c3b 100644
--- a/media/starboard/bidirectional_fit_reuse_allocator.cc
+++ b/media/starboard/bidirectional_fit_reuse_allocator.cc
@@ -12,24 +12,28 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#include "cobalt/media/bidirectional_fit_reuse_allocator.h"
+#include "media/starboard/bidirectional_fit_reuse_allocator.h"
 
 #include <algorithm>
 
+#include "base/check.h"
 #include "base/logging.h"
 #include "starboard/common/pointer_arithmetic.h"
 #include "starboard/types.h"
 
-namespace cobalt {
 namespace media {
 
 BidirectionalFitReuseAllocator::BidirectionalFitReuseAllocator(
-    Allocator* fallback_allocator, std::size_t initial_capacity,
+    Allocator* fallback_allocator,
+    std::size_t initial_capacity,
     std::size_t small_allocation_threshold,
-    std::size_t allocation_increment /*= 0*/, std::size_t max_capacity /* =0 */
+    std::size_t allocation_increment /*= 0*/,
+    std::size_t max_capacity /* =0 */
     )
-    : ReuseAllocatorBase(fallback_allocator, initial_capacity,
-                         allocation_increment, max_capacity),
+    : ReuseAllocatorBase(fallback_allocator,
+                         initial_capacity,
+                         allocation_increment,
+                         max_capacity),
       small_allocation_threshold_(small_allocation_threshold) {}
 
 starboard::common::ReuseAllocatorBase::FreeBlockSet::iterator
@@ -64,4 +68,3 @@ BidirectionalFitReuseAllocator::FindFreeBlock(std::size_t size,
 }
 
 }  // namespace media
-}  // namespace cobalt
diff --git a/media/starboard/bidirectional_fit_reuse_allocator.h b/media/starboard/bidirectional_fit_reuse_allocator.h
index 907d27cc9d45..807875882359 100644
--- a/media/starboard/bidirectional_fit_reuse_allocator.h
+++ b/media/starboard/bidirectional_fit_reuse_allocator.h
@@ -1,26 +1,23 @@
-/*
- * Copyright 2017 Google Inc. All Rights Reserved.
- *
- * Licensed under the Apache License, Version 2.0 (the "License");
- * you may not use this file except in compliance with the License.
- * You may obtain a copy of the License at
- *
- *     http://www.apache.org/licenses/LICENSE-2.0
- *
- * Unless required by applicable law or agreed to in writing, software
- * distributed under the License is distributed on an "AS IS" BASIS,
- * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
- * See the License for the specific language governing permissions and
- * limitations under the License.
- */
-
-#ifndef COBALT_MEDIA_BIDIRECTIONAL_FIT_REUSE_ALLOCATOR_H_
-#define COBALT_MEDIA_BIDIRECTIONAL_FIT_REUSE_ALLOCATOR_H_
+// Copyright 2017 Google Inc. All Rights Reserved.
+//
+// Licensed under the Apache License, Version 2.0 (the "License");
+// you may not use this file except in compliance with the License.
+// You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+#ifndef MEDIA_STARBOARD_BIDIRECTIONAL_FIT_REUSE_ALLOCATOR_H_
+#define MEDIA_STARBOARD_BIDIRECTIONAL_FIT_REUSE_ALLOCATOR_H_
 
 #include "starboard/common/reuse_allocator_base.h"
 #include "starboard/configuration.h"
 
-namespace cobalt {
 namespace media {
 
 // This class uses first-fit allocation strategy to allocate memory block whose
@@ -41,7 +38,8 @@ class BidirectionalFitReuseAllocator
                                  std::size_t allocation_increment = 0,
                                  std::size_t max_capacity = 0);
 
-  FreeBlockSet::iterator FindFreeBlock(std::size_t size, std::size_t alignment,
+  FreeBlockSet::iterator FindFreeBlock(std::size_t size,
+                                       std::size_t alignment,
                                        FreeBlockSet::iterator begin,
                                        FreeBlockSet::iterator end,
                                        bool* allocate_from_front) override;
@@ -51,6 +49,5 @@ class BidirectionalFitReuseAllocator
 };
 
 }  // namespace media
-}  // namespace cobalt
 
-#endif  // COBALT_MEDIA_BIDIRECTIONAL_FIT_REUSE_ALLOCATOR_H_
+#endif  // MEDIA_STARBOARD_BIDIRECTIONAL_FIT_REUSE_ALLOCATOR_H_
diff --git a/media/starboard/bidirectional_fit_reuse_allocator_test.cc b/media/starboard/bidirectional_fit_reuse_allocator_test.cc
index cdf46a8e4934..c6809ea4866a 100644
--- a/media/starboard/bidirectional_fit_reuse_allocator_test.cc
+++ b/media/starboard/bidirectional_fit_reuse_allocator_test.cc
@@ -14,13 +14,14 @@
  * limitations under the License.
  */
 
-#include "cobalt/media/bidirectional_fit_reuse_allocator.h"
+#include "media/starboard/bidirectional_fit_reuse_allocator.h"
 
 #include <memory>
 
 #include "starboard/common/fixed_no_free_allocator.h"
 #include "starboard/common/pointer_arithmetic.h"
 #include "starboard/configuration.h"
+#include "starboard/memory.h"
 #include "starboard/types.h"
 #include "testing/gtest/include/gtest/gtest.h"
 
diff --git a/media/starboard/decoder_buffer_allocator.cc b/media/starboard/decoder_buffer_allocator.cc
index 021cf728e912..2dc77690401e 100644
--- a/media/starboard/decoder_buffer_allocator.cc
+++ b/media/starboard/decoder_buffer_allocator.cc
@@ -12,19 +12,17 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#include "cobalt/media/decoder_buffer_allocator.h"
+#include "media/starboard/decoder_buffer_allocator.h"
 
 #include <algorithm>
 #include <vector>
 
 #include "base/logging.h"
-#include "cobalt/math/size.h"
-#include "media/base/starboard_utils.h"
+#include "media/starboard/starboard_utils.h"
 #include "starboard/common/allocator.h"
 #include "starboard/configuration.h"
 #include "starboard/media.h"
 
-namespace cobalt {
 namespace media {
 
 namespace {
@@ -126,7 +124,9 @@ int DecoderBufferAllocator::GetAudioBufferBudget() const {
   return SbMediaGetAudioBufferBudget();
 }
 
-int DecoderBufferAllocator::GetBufferAlignment() const { return sizeof(void*); }
+int DecoderBufferAllocator::GetBufferAlignment() const {
+  return sizeof(void*);
+}
 
 int DecoderBufferAllocator::GetBufferPadding() const {
   return SbMediaGetBufferPadding();
@@ -134,12 +134,14 @@ int DecoderBufferAllocator::GetBufferPadding() const {
 
 base::TimeDelta
 DecoderBufferAllocator::GetBufferGarbageCollectionDurationThreshold() const {
-  return base::TimeDelta::FromMicroseconds(
+  return base::Microseconds(
       SbMediaGetBufferGarbageCollectionDurationThreshold());
 }
 
 int DecoderBufferAllocator::GetProgressiveBufferBudget(
-    SbMediaVideoCodec codec, int resolution_width, int resolution_height,
+    SbMediaVideoCodec codec,
+    int resolution_width,
+    int resolution_height,
     int bits_per_pixel) const {
   return SbMediaGetProgressiveBufferBudget(codec, resolution_width,
                                            resolution_height, bits_per_pixel);
@@ -186,4 +188,3 @@ void DecoderBufferAllocator::EnsureReuseAllocatorIsCreated() {
 }
 
 }  // namespace media
-}  // namespace cobalt
diff --git a/media/starboard/decoder_buffer_allocator.h b/media/starboard/decoder_buffer_allocator.h
index da9877cce5ad..b3d9ad35677f 100644
--- a/media/starboard/decoder_buffer_allocator.h
+++ b/media/starboard/decoder_buffer_allocator.h
@@ -12,8 +12,8 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#ifndef COBALT_MEDIA_DECODER_BUFFER_ALLOCATOR_H_
-#define COBALT_MEDIA_DECODER_BUFFER_ALLOCATOR_H_
+#ifndef MEDIA_STARBOARD_DECODER_BUFFER_ALLOCATOR_H_
+#define MEDIA_STARBOARD_DECODER_BUFFER_ALLOCATOR_H_
 
 #include <atomic>
 #include <memory>
@@ -21,17 +21,16 @@
 #include "base/compiler_specific.h"
 #include "base/synchronization/lock.h"
 #include "base/time/time.h"
-#include "cobalt/media/bidirectional_fit_reuse_allocator.h"
-#include "cobalt/media/decoder_buffer_memory_info.h"
-#include "cobalt/media/starboard_memory_allocator.h"
 #include "media/base/decoder_buffer.h"
 #include "media/base/video_decoder_config.h"
+#include "media/starboard/bidirectional_fit_reuse_allocator.h"
+#include "media/starboard/decoder_buffer_memory_info.h"
+#include "media/starboard/starboard_memory_allocator.h"
 #include "starboard/media.h"
 
-namespace cobalt {
 namespace media {
 
-class DecoderBufferAllocator : public ::media::DecoderBuffer::Allocator,
+class DecoderBufferAllocator : public DecoderBuffer::Allocator,
                                public DecoderBufferMemoryInfo {
  public:
   DecoderBufferAllocator();
@@ -48,10 +47,12 @@ class DecoderBufferAllocator : public ::media::DecoderBuffer::Allocator,
   int GetBufferAlignment() const override;
   int GetBufferPadding() const override;
   base::TimeDelta GetBufferGarbageCollectionDurationThreshold() const override;
-  int GetProgressiveBufferBudget(SbMediaVideoCodec codec, int resolution_width,
+  int GetProgressiveBufferBudget(SbMediaVideoCodec codec,
+                                 int resolution_width,
                                  int resolution_height,
                                  int bits_per_pixel) const override;
-  int GetVideoBufferBudget(SbMediaVideoCodec codec, int resolution_width,
+  int GetVideoBufferBudget(SbMediaVideoCodec codec,
+                           int resolution_width,
                            int resolution_height,
                            int bits_per_pixel) const override;
 
@@ -75,6 +76,5 @@ class DecoderBufferAllocator : public ::media::DecoderBuffer::Allocator,
 };
 
 }  // namespace media
-}  // namespace cobalt
 
-#endif  // COBALT_MEDIA_DECODER_BUFFER_ALLOCATOR_H_
+#endif  // MEDIA_STARBOARD_DECODER_BUFFER_ALLOCATOR_H_
diff --git a/media/starboard/decoder_buffer_memory_info.h b/media/starboard/decoder_buffer_memory_info.h
index 730b3030996a..58782b31f364 100644
--- a/media/starboard/decoder_buffer_memory_info.h
+++ b/media/starboard/decoder_buffer_memory_info.h
@@ -12,13 +12,12 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#ifndef COBALT_MEDIA_DECODER_BUFFER_MEMORY_INFO_H_
-#define COBALT_MEDIA_DECODER_BUFFER_MEMORY_INFO_H_
+#ifndef MEDIA_STARBOARD_DECODER_BUFFER_MEMORY_INFO_H_
+#define MEDIA_STARBOARD_DECODER_BUFFER_MEMORY_INFO_H_
 
 #include "starboard/media.h"
 #include "starboard/types.h"
 
-namespace cobalt {
 namespace media {
 
 class DecoderBufferMemoryInfo {
@@ -40,6 +39,5 @@ class StubDecoderBufferMemoryInfo : public DecoderBufferMemoryInfo {
 };
 
 }  // namespace media
-}  // namespace cobalt
 
-#endif  // COBALT_MEDIA_DECODER_BUFFER_MEMORY_INFO_H_
+#endif  // MEDIA_STARBOARD_DECODER_BUFFER_MEMORY_INFO_H_
diff --git a/media/starboard/starboard_memory_allocator.h b/media/starboard/starboard_memory_allocator.h
index 4494bf489d93..6298e4f2273b 100644
--- a/media/starboard/starboard_memory_allocator.h
+++ b/media/starboard/starboard_memory_allocator.h
@@ -12,8 +12,8 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#ifndef COBALT_MEDIA_STARBOARD_MEMORY_ALLOCATOR_H_
-#define COBALT_MEDIA_STARBOARD_MEMORY_ALLOCATOR_H_
+#ifndef MEDIA_STARBOARD_STARBOARD_MEMORY_ALLOCATOR_H_
+#define MEDIA_STARBOARD_STARBOARD_MEMORY_ALLOCATOR_H_
 
 #include <stdlib.h>
 
@@ -22,7 +22,6 @@
 #include "starboard/common/allocator.h"
 #include "starboard/configuration.h"
 
-namespace cobalt {
 namespace media {
 
 // StarboardMemoryAllocator is an allocator that allocates and frees memory
@@ -54,6 +53,5 @@ class StarboardMemoryAllocator : public starboard::common::Allocator {
 };
 
 }  // namespace media
-}  // namespace cobalt
 
-#endif  // COBALT_MEDIA_STARBOARD_MEMORY_ALLOCATOR_H_
+#endif  // MEDIA_STARBOARD_STARBOARD_MEMORY_ALLOCATOR_H_
diff --git a/media/starboard/starboard_utils.cc b/media/starboard/starboard_utils.cc
index 5dceed49ea57..f287fbdf1686 100644
--- a/media/starboard/starboard_utils.cc
+++ b/media/starboard/starboard_utils.cc
@@ -363,7 +363,6 @@ SbMediaColorMetadata MediaToSbMediaColorMetadata(
 }
 int GetSbMediaVideoBufferBudget(const VideoDecoderConfig* video_config,
                                 const std::string& mime_type) {
-#if COBALT_MEDIA_ENABLE_DECODE_BUFFER_BUDGET
   if (!video_config) {
     return DecoderBuffer::Allocator::GetInstance()->GetVideoBufferBudget(
         kSbMediaVideoCodecH264, 1920, 1080, 8);
@@ -375,9 +374,6 @@ int GetSbMediaVideoBufferBudget(const VideoDecoderConfig* video_config,
   auto codec = MediaVideoCodecToSbMediaVideoCodec(video_config->codec());
   return DecoderBuffer::Allocator::GetInstance()->GetVideoBufferBudget(
       codec, width, height, bits_per_pixel);
-#else   // COBALT_MEDIA_ENABLE_DECODE_BUFFER_BUDGET
-  return 100 * 1024 * 1024;
-#endif  // COBALT_MEDIA_ENABLE_DECODE_BUFFER_BUDGET
 }
 
 std::string ExtractCodecs(const std::string& mime_type) {