diff --git a/Makefile.common b/Makefile.common
index 792725bb5b..9b9fe49306 100644
--- a/Makefile.common
+++ b/Makefile.common
@@ -210,11 +210,11 @@ OBJ += frontend/frontend.o \
        $(LIBRETRO_COMM_DIR)/gfx/scaler/scaler_filter.o \
        gfx/font_driver.o \
        gfx/video_filter.o \
-       audio/audio_resampler_driver.o \
+       $(LIBRETRO_COMM_DIR)/audio/resampler/audio_resampler.o \
        audio/audio_dsp_filter.o \
-       audio/drivers_resampler/sinc_resampler.o \
-       audio/drivers_resampler/nearest_resampler.o \
-       audio/drivers_resampler/null_resampler.o \
+       $(LIBRETRO_COMM_DIR)/audio/resampler/drivers/sinc_resampler.o \
+       $(LIBRETRO_COMM_DIR)/audio/resampler/drivers/nearest_resampler.o \
+       $(LIBRETRO_COMM_DIR)/audio/resampler/drivers/null_resampler.o \
        location/drivers/nulllocation.o \
        camera/drivers/nullcamera.o \
        wifi/drivers/nullwifi.o \
@@ -431,12 +431,12 @@ ifeq ($(HAVE_NEON),1)
    DEFINES += -DSINC_LOWER_QUALITY
 endif
 
-OBJ += $(LIBRETRO_COMM_DIR)/conversion/s16_to_float.o \
-       $(LIBRETRO_COMM_DIR)/conversion/float_to_s16.o
+OBJ += $(LIBRETRO_COMM_DIR)/audio/conversion/s16_to_float.o \
+       $(LIBRETRO_COMM_DIR)/audio/conversion/float_to_s16.o
 
 ifeq ($(HAVE_NEON),1)
-   OBJ += $(LIBRETRO_COMM_DIR)/conversion/s16_to_float_neon.o \
-          $(LIBRETRO_COMM_DIR)/conversion/float_to_s16_neon.o
+   OBJ += $(LIBRETRO_COMM_DIR)/audio/conversion/s16_to_float_neon.o \
+          $(LIBRETRO_COMM_DIR)/audio/conversion/float_to_s16_neon.o
 endif
 
 ifneq ($(findstring Win32,$(OS)),)
diff --git a/Makefile.griffin b/Makefile.griffin
index 24505188e2..a36557e888 100644
--- a/Makefile.griffin
+++ b/Makefile.griffin
@@ -219,18 +219,19 @@ else ifeq ($(platform), vita)
 			 -lScePower_stub -lSceRtc_stub -lSceCommonDialog_stub -lScePgf_stub \
 			 -lSceMotion_stub -lSceAppMgr_stub -lpng -lm -lc
 
-  PLATEXTRA := deps/libvita2d/shader/compiled/clear_v_gxp.o \
-				  deps/libvita2d/shader/compiled/clear_f_gxp.o \
-				  deps/libvita2d/shader/compiled/color_v_gxp.o \
-				  deps/libvita2d/shader/compiled/color_f_gxp.o \
-				  deps/libvita2d/shader/compiled/texture_v_gxp.o \
-				  deps/libvita2d/shader/compiled/texture_f_gxp.o \
-				  deps/libvita2d/shader/compiled/texture_tint_f_gxp.o
-  PLATOBJS +=			  libretro-common/conversion/s16_to_float_neon.o \
-                    libretro-common/conversion/float_to_s16_neon.o \
-                    memory/neon/memcpy-neon.o \
-				            audio/drivers_resampler/sinc_resampler_neon.o \
-                    audio/drivers_resampler/cc_resampler_neon.o
+  PLATEXTRA := 		deps/libvita2d/shader/compiled/clear_v_gxp.o \
+	  						deps/libvita2d/shader/compiled/clear_f_gxp.o \
+							deps/libvita2d/shader/compiled/color_v_gxp.o \
+							deps/libvita2d/shader/compiled/color_f_gxp.o \
+							deps/libvita2d/shader/compiled/texture_v_gxp.o \
+							deps/libvita2d/shader/compiled/texture_f_gxp.o \
+							deps/libvita2d/shader/compiled/texture_tint_f_gxp.o
+  PLATOBJS +=		  \
+						  libretro-common/conversion/s16_to_float_neon.o \
+						  libretro-common/conversion/float_to_s16_neon.o \
+						  memory/neon/memcpy-neon.o \
+						  libretro-common/audio/resampler/drivers/sinc_resampler_neon.o \
+						  audio/drivers_resampler/cc_resampler_neon.o
 
   LIBDIRS += -L.
   LDFLAGS +=  -Wl,-q
diff --git a/audio/audio_driver.c b/audio/audio_driver.c
index b951515f80..68e60ec4c5 100644
--- a/audio/audio_driver.c
+++ b/audio/audio_driver.c
@@ -19,8 +19,9 @@
 #include <retro_assert.h>
 
 #include <lists/string_list.h>
-#include <conversion/float_to_s16.h>
-#include <conversion/s16_to_float.h>
+#include <audio/conversion/float_to_s16.h>
+#include <audio/conversion/s16_to_float.h>
+#include <audio/audio_resampler.h>
 
 #ifdef HAVE_CONFIG_H
 #include "../config.h"
@@ -28,9 +29,8 @@
 
 #include "audio_driver.h"
 #include "audio_dsp_filter.h"
-#include "audio_resampler_driver.h"
-#include "../record/record_driver.h"
 #include "audio_thread_wrapper.h"
+#include "../record/record_driver.h"
 
 #ifdef HAVE_NETWORKING
 #include "../network/netplay/netplay.h"
diff --git a/audio/drivers_resampler/cc_resampler.c b/audio/drivers_resampler/cc_resampler.c
index 11b8d017e2..6edcd0c475 100644
--- a/audio/drivers_resampler/cc_resampler.c
+++ b/audio/drivers_resampler/cc_resampler.c
@@ -27,7 +27,7 @@
 #include <memalign.h>
 #include <math/float_minmax.h>
 
-#include "../audio_resampler_driver.h"
+#include <audio/audio_resampler.h>
 
 /* Since SSE and NEON don't provide support for trigonometric functions
  * we approximate those with polynoms
diff --git a/audio/drivers_resampler/null_resampler.c b/audio/drivers_resampler/null_resampler.c
deleted file mode 100644
index dc6c0be513..0000000000
--- a/audio/drivers_resampler/null_resampler.c
+++ /dev/null
@@ -1,48 +0,0 @@
-/*  RetroArch - A frontend for libretro.
- *  Copyright (C) 2014-2016 - Ali Bouhlel ( aliaspider@gmail.com )
- *
- *  RetroArch is free software: you can redistribute it and/or modify it under the terms
- *  of the GNU General Public License as published by the Free Software Found-
- *  ation, either version 3 of the License, or (at your option) any later version.
- *
- *  RetroArch is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY;
- *  without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR
- *  PURPOSE.  See the GNU General Public License for more details.
- *
- *  You should have received a copy of the GNU General Public License along with RetroArch.
- *  If not, see <http://www.gnu.org/licenses/>.
- */
-
-#include <stdint.h>
-#include <stdlib.h>
-#include <math.h>
- 
-#include "../audio_resampler_driver.h"
-typedef struct rarch_null_resampler
-{
-   void *empty;
-} rarch_null_resampler_t;
- 
-static void resampler_null_process(
-      void *re_, struct resampler_data *data)
-{
-}
- 
-static void resampler_null_free(void *re_)
-{
-}
- 
-static void *resampler_null_init(const struct resampler_config *config,
-      double bandwidth_mod, resampler_simd_mask_t mask)
-{
-   return (void*)0;
-}
- 
-rarch_resampler_t null_resampler = {
-   resampler_null_init,
-   resampler_null_process,
-   resampler_null_free,
-   RESAMPLER_API_VERSION,
-   "null",
-   "null"
-};
diff --git a/audio/drivers_resampler/sinc_resampler_neon.S b/audio/drivers_resampler/sinc_resampler_neon.S
deleted file mode 100644
index e447ce06cd..0000000000
--- a/audio/drivers_resampler/sinc_resampler_neon.S
+++ /dev/null
@@ -1,66 +0,0 @@
-/*  RetroArch - A frontend for libretro.
- *  Copyright (C) 2010-2014 - Hans-Kristian Arntzen
- * 
- *  RetroArch is free software: you can redistribute it and/or modify it under the terms
- *  of the GNU General Public License as published by the Free Software Found-
- *  ation, either version 3 of the License, or (at your option) any later version.
- *
- *  RetroArch is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY;
- *  without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR
- *  PURPOSE.  See the GNU General Public License for more details.
- *
- *  You should have received a copy of the GNU General Public License along with RetroArch.
- *  If not, see <http://www.gnu.org/licenses/>.
- */
-#if defined(__ARM_NEON__)
-
-#ifndef __MACH__
-.arm
-#endif
-.align 4
-.globl process_sinc_neon_asm
-#ifndef __MACH__
-.type process_sinc_neon_asm, %function
-#endif
-.globl _process_sinc_neon_asm
-#ifndef __MACH__
-.type _process_sinc_neon_asm, %function
-#endif
-# void process_sinc_neon(float *out, const float *left, const float *right, const float *coeff, unsigned taps)
-# Assumes taps is >= 8, and a multiple of 8.
-process_sinc_neon_asm:
-_process_sinc_neon_asm:
-
-   push {r4, lr}   
-   vmov.f32 q0, #0.0
-   vmov.f32 q8, #0.0
-
-   # Taps argument (r4) goes on stack in armeabi.
-   ldr r4, [sp, #8]
-
-1:
-   # Left
-   vld1.f32 {q2-q3}, [r1]!
-   # Right
-   vld1.f32 {q10-q11}, [r2]!
-   # Coeff
-   vld1.f32 {q12-q13}, [r3, :128]!
-
-   # Left / Right
-   vmla.f32 q0, q2, q12
-   vmla.f32 q8, q10, q12
-   vmla.f32 q0, q3, q13
-   vmla.f32 q8, q11, q13
-
-   subs r4, r4, #8
-   bne 1b
-
-   # Add everything together
-   vadd.f32 d0, d0, d1
-   vadd.f32 d16, d16, d17
-   vpadd.f32 d0, d0, d16
-   vst1.f32 d0, [r0]
-   
-   pop {r4, pc}
-
-#endif
diff --git a/driver.c b/driver.c
index 6c754fe7f8..72b9b04383 100644
--- a/driver.c
+++ b/driver.c
@@ -18,6 +18,8 @@
 #include <compat/posix_string.h>
 #include <string/stdstring.h>
 
+#include <audio/audio_resampler.h>
+
 #ifdef HAVE_CONFIG_H
 #include "config.h"
 #endif
@@ -30,7 +32,6 @@
 #include "msg_hash.h"
 
 #include "audio/audio_driver.h"
-#include "audio/audio_resampler_driver.h"
 #include "camera/camera_driver.h"
 #include "record/record_driver.h"
 #include "location/location_driver.h"
diff --git a/griffin/griffin.c b/griffin/griffin.c
index eedd19565a..290c5b977f 100644
--- a/griffin/griffin.c
+++ b/griffin/griffin.c
@@ -556,10 +556,10 @@ FIFO BUFFER
 /*============================================================
 AUDIO RESAMPLER
 ============================================================ */
-#include "../audio/audio_resampler_driver.c"
-#include "../audio/drivers_resampler/sinc_resampler.c"
-#include "../audio/drivers_resampler/nearest_resampler.c"
-#include "../audio/drivers_resampler/null_resampler.c"
+#include "../libretro-common/audio/resampler/audio_resampler.c"
+#include "../libretro-common/audio/resampler/drivers/sinc_resampler.c"
+#include "../libretro-common/audio/resampler/drivers/nearest_resampler.c"
+#include "../libretro-common/audio/resampler/drivers/null_resampler.c"
 #ifdef HAVE_CC_RESAMPLER
 #include "../audio/drivers_resampler/cc_resampler.c"
 #endif
diff --git a/libretro-common/conversion/float_to_s16.c b/libretro-common/audio/conversion/float_to_s16.c
similarity index 99%
rename from libretro-common/conversion/float_to_s16.c
rename to libretro-common/audio/conversion/float_to_s16.c
index 9f1fdfeb33..d47ecb3283 100644
--- a/libretro-common/conversion/float_to_s16.c
+++ b/libretro-common/audio/conversion/float_to_s16.c
@@ -29,7 +29,7 @@
 #endif
 
 #include <features/features_cpu.h>
-#include <conversion/float_to_s16.h>
+#include <audio/conversion/float_to_s16.h>
 
 /**
  * convert_float_to_s16_C:
diff --git a/libretro-common/conversion/float_to_s16_neon.S b/libretro-common/audio/conversion/float_to_s16_neon.S
similarity index 100%
rename from libretro-common/conversion/float_to_s16_neon.S
rename to libretro-common/audio/conversion/float_to_s16_neon.S
diff --git a/libretro-common/conversion/float_to_s16_neon.c b/libretro-common/audio/conversion/float_to_s16_neon.c
similarity index 100%
rename from libretro-common/conversion/float_to_s16_neon.c
rename to libretro-common/audio/conversion/float_to_s16_neon.c
diff --git a/libretro-common/conversion/s16_to_float.c b/libretro-common/audio/conversion/s16_to_float.c
similarity index 99%
rename from libretro-common/conversion/s16_to_float.c
rename to libretro-common/audio/conversion/s16_to_float.c
index 993d889b91..70ec6476da 100644
--- a/libretro-common/conversion/s16_to_float.c
+++ b/libretro-common/audio/conversion/s16_to_float.c
@@ -27,7 +27,7 @@
 
 #include <boolean.h>
 #include <features/features_cpu.h>
-#include <conversion/s16_to_float.h>
+#include <audio/conversion/s16_to_float.h>
 
 /**
  * convert_s16_to_float_C:
diff --git a/libretro-common/conversion/s16_to_float_neon.S b/libretro-common/audio/conversion/s16_to_float_neon.S
similarity index 100%
rename from libretro-common/conversion/s16_to_float_neon.S
rename to libretro-common/audio/conversion/s16_to_float_neon.S
diff --git a/libretro-common/conversion/s16_to_float_neon.c b/libretro-common/audio/conversion/s16_to_float_neon.c
similarity index 100%
rename from libretro-common/conversion/s16_to_float_neon.c
rename to libretro-common/audio/conversion/s16_to_float_neon.c
diff --git a/audio/audio_resampler_driver.c b/libretro-common/audio/resampler/audio_resampler.c
similarity index 72%
rename from audio/audio_resampler_driver.c
rename to libretro-common/audio/resampler/audio_resampler.c
index fe9cdc8ac9..854ca90125 100644
--- a/audio/audio_resampler_driver.c
+++ b/libretro-common/audio/resampler/audio_resampler.c
@@ -1,17 +1,23 @@
-/*  RetroArch - A frontend for libretro.
- *  Copyright (C) 2010-2014 - Hans-Kristian Arntzen
- *  Copyright (C) 2011-2016 - Daniel De Matteis
- * 
- *  RetroArch is free software: you can redistribute it and/or modify it under the terms
- *  of the GNU General Public License as published by the Free Software Found-
- *  ation, either version 3 of the License, or (at your option) any later version.
+/* Copyright  (C) 2010-2016 The RetroArch team
  *
- *  RetroArch is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY;
- *  without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR
- *  PURPOSE.  See the GNU General Public License for more details.
+ * ---------------------------------------------------------------------------------------
+ * The following license statement only applies to this file (audio_resampler.c).
+ * ---------------------------------------------------------------------------------------
  *
- *  You should have received a copy of the GNU General Public License along with RetroArch.
- *  If not, see <http://www.gnu.org/licenses/>.
+ * Permission is hereby granted, free of charge,
+ * to any person obtaining a copy of this software and associated documentation files (the "Software"),
+ * to deal in the Software without restriction, including without limitation the rights to
+ * use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software,
+ * and to permit persons to whom the Software is furnished to do so, subject to the following conditions:
+ *
+ * The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.
+ *
+ * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED,
+ * INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+ * FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT.
+ * IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY,
+ * WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+ * OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
  */
 
 #include <string.h>
@@ -20,7 +26,7 @@
 #include <features/features_cpu.h>
 #include <file/config_file_userdata.h>
 
-#include "audio_resampler_driver.h"
+#include <audio/audio_resampler.h>
 
 static const rarch_resampler_t *resampler_drivers[] = {
    &sinc_resampler,
diff --git a/audio/drivers_resampler/nearest_resampler.c b/libretro-common/audio/resampler/drivers/nearest_resampler.c
similarity index 52%
rename from audio/drivers_resampler/nearest_resampler.c
rename to libretro-common/audio/resampler/drivers/nearest_resampler.c
index 821224b7ff..70defa380d 100644
--- a/audio/drivers_resampler/nearest_resampler.c
+++ b/libretro-common/audio/resampler/drivers/nearest_resampler.c
@@ -1,23 +1,31 @@
-/*  RetroArch - A frontend for libretro.
- *  Copyright (C) 2014-2016 - Ali Bouhlel ( aliaspider@gmail.com )
+/* Copyright  (C) 2010-2016 The RetroArch team
  *
- *  RetroArch is free software: you can redistribute it and/or modify it under the terms
- *  of the GNU General Public License as published by the Free Software Found-
- *  ation, either version 3 of the License, or (at your option) any later version.
+ * ---------------------------------------------------------------------------------------
+ * The following license statement only applies to this file (nearest_resampler.c).
+ * ---------------------------------------------------------------------------------------
  *
- *  RetroArch is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY;
- *  without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR
- *  PURPOSE.  See the GNU General Public License for more details.
+ * Permission is hereby granted, free of charge,
+ * to any person obtaining a copy of this software and associated documentation files (the "Software"),
+ * to deal in the Software without restriction, including without limitation the rights to
+ * use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software,
+ * and to permit persons to whom the Software is furnished to do so, subject to the following conditions:
  *
- *  You should have received a copy of the GNU General Public License along with RetroArch.
- *  If not, see <http://www.gnu.org/licenses/>.
+ * The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.
+ *
+ * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED,
+ * INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+ * FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT.
+ * IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY,
+ * WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+ * OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
  */
 
 #include <stdint.h>
 #include <stdlib.h>
 #include <math.h>
  
-#include "../audio_resampler_driver.h"
+#include <audio/audio_resampler.h>
+
 typedef struct rarch_nearest_resampler
 {
    float fraction;
diff --git a/libretro-common/audio/resampler/drivers/null_resampler.c b/libretro-common/audio/resampler/drivers/null_resampler.c
new file mode 100644
index 0000000000..06ac169429
--- /dev/null
+++ b/libretro-common/audio/resampler/drivers/null_resampler.c
@@ -0,0 +1,56 @@
+/* Copyright  (C) 2010-2016 The RetroArch team
+ *
+ * ---------------------------------------------------------------------------------------
+ * The following license statement only applies to this file (null_resampler.c).
+ * ---------------------------------------------------------------------------------------
+ *
+ * Permission is hereby granted, free of charge,
+ * to any person obtaining a copy of this software and associated documentation files (the "Software"),
+ * to deal in the Software without restriction, including without limitation the rights to
+ * use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software,
+ * and to permit persons to whom the Software is furnished to do so, subject to the following conditions:
+ *
+ * The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.
+ *
+ * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED,
+ * INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+ * FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT.
+ * IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY,
+ * WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+ * OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
+ */
+
+#include <stdint.h>
+#include <stdlib.h>
+#include <math.h>
+ 
+#include <audio/audio_resampler.h>
+
+typedef struct rarch_null_resampler
+{
+   void *empty;
+} rarch_null_resampler_t;
+ 
+static void resampler_null_process(
+      void *re_, struct resampler_data *data)
+{
+}
+ 
+static void resampler_null_free(void *re_)
+{
+}
+ 
+static void *resampler_null_init(const struct resampler_config *config,
+      double bandwidth_mod, resampler_simd_mask_t mask)
+{
+   return (void*)0;
+}
+ 
+rarch_resampler_t null_resampler = {
+   resampler_null_init,
+   resampler_null_process,
+   resampler_null_free,
+   RESAMPLER_API_VERSION,
+   "null",
+   "null"
+};
diff --git a/audio/drivers_resampler/sinc_resampler.c b/libretro-common/audio/resampler/drivers/sinc_resampler.c
similarity index 90%
rename from audio/drivers_resampler/sinc_resampler.c
rename to libretro-common/audio/resampler/drivers/sinc_resampler.c
index 1192896caa..830d4f8d99 100644
--- a/audio/drivers_resampler/sinc_resampler.c
+++ b/libretro-common/audio/resampler/drivers/sinc_resampler.c
@@ -1,16 +1,23 @@
-/*  RetroArch - A frontend for libretro.
- *  Copyright (C) 2010-2014 - Hans-Kristian Arntzen
- * 
- *  RetroArch is free software: you can redistribute it and/or modify it under the terms
- *  of the GNU General Public License as published by the Free Software Found-
- *  ation, either version 3 of the License, or (at your option) any later version.
+/* Copyright  (C) 2010-2016 The RetroArch team
  *
- *  RetroArch is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY;
- *  without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR
- *  PURPOSE.  See the GNU General Public License for more details.
+ * ---------------------------------------------------------------------------------------
+ * The following license statement only applies to this file (sinc_resampler.c).
+ * ---------------------------------------------------------------------------------------
  *
- *  You should have received a copy of the GNU General Public License along with RetroArch.
- *  If not, see <http://www.gnu.org/licenses/>.
+ * Permission is hereby granted, free of charge,
+ * to any person obtaining a copy of this software and associated documentation files (the "Software"),
+ * to deal in the Software without restriction, including without limitation the rights to
+ * use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software,
+ * and to permit persons to whom the Software is furnished to do so, subject to the following conditions:
+ *
+ * The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.
+ *
+ * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED,
+ * INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+ * FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT.
+ * IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY,
+ * WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+ * OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
  */
 
 /* Bog-standard windowed SINC implementation. */
@@ -28,7 +35,7 @@
 #include <filters.h>
 #include <memalign.h>
 
-#include "../audio_resampler_driver.h"
+#include <audio/audio_resampler.h>
 
 /* Rough SNR values for upsampling:
  * LOWEST: 40 dB
diff --git a/libretro-common/audio/resampler/drivers/sinc_resampler_neon.S b/libretro-common/audio/resampler/drivers/sinc_resampler_neon.S
new file mode 100644
index 0000000000..b2fefcce43
--- /dev/null
+++ b/libretro-common/audio/resampler/drivers/sinc_resampler_neon.S
@@ -0,0 +1,74 @@
+/* Copyright  (C) 2010-2016 The RetroArch team
+ *
+ * ---------------------------------------------------------------------------------------
+ * The following license statement only applies to this file (sinc_resampler_neon.S).
+ * ---------------------------------------------------------------------------------------
+ *
+ * Permission is hereby granted, free of charge,
+ * to any person obtaining a copy of this software and associated documentation files (the "Software"),
+ * to deal in the Software without restriction, including without limitation the rights to
+ * use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software,
+ * and to permit persons to whom the Software is furnished to do so, subject to the following conditions:
+ *
+ * The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.
+ *
+ * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED,
+ * INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+ * FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT.
+ * IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY,
+ * WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+ * OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
+ */
+
+#if defined(__ARM_NEON__)
+
+#ifndef __MACH__
+.arm
+#endif
+.align 4
+.globl process_sinc_neon_asm
+#ifndef __MACH__
+.type process_sinc_neon_asm, %function
+#endif
+.globl _process_sinc_neon_asm
+#ifndef __MACH__
+.type _process_sinc_neon_asm, %function
+#endif
+# void process_sinc_neon(float *out, const float *left, const float *right, const float *coeff, unsigned taps)
+# Assumes taps is >= 8, and a multiple of 8.
+process_sinc_neon_asm:
+_process_sinc_neon_asm:
+
+   push {r4, lr}   
+   vmov.f32 q0, #0.0
+   vmov.f32 q8, #0.0
+
+   # Taps argument (r4) goes on stack in armeabi.
+   ldr r4, [sp, #8]
+
+1:
+   # Left
+   vld1.f32 {q2-q3}, [r1]!
+   # Right
+   vld1.f32 {q10-q11}, [r2]!
+   # Coeff
+   vld1.f32 {q12-q13}, [r3, :128]!
+
+   # Left / Right
+   vmla.f32 q0, q2, q12
+   vmla.f32 q8, q10, q12
+   vmla.f32 q0, q3, q13
+   vmla.f32 q8, q11, q13
+
+   subs r4, r4, #8
+   bne 1b
+
+   # Add everything together
+   vadd.f32 d0, d0, d1
+   vadd.f32 d16, d16, d17
+   vpadd.f32 d0, d0, d16
+   vst1.f32 d0, [r0]
+   
+   pop {r4, pc}
+
+#endif
diff --git a/audio/audio_resampler_driver.h b/libretro-common/include/audio/audio_resampler.h
similarity index 76%
rename from audio/audio_resampler_driver.h
rename to libretro-common/include/audio/audio_resampler.h
index 93bebd70b0..5302b1b9e0 100644
--- a/audio/audio_resampler_driver.h
+++ b/libretro-common/include/audio/audio_resampler.h
@@ -1,22 +1,27 @@
-/*  RetroArch - A frontend for libretro.
- *  Copyright (C) 2010-2014 - Hans-Kristian Arntzen
- *  Copyright (C) 2011-2016 - Daniel De Matteis
- * 
- *  RetroArch is free software: you can redistribute it and/or modify it under the terms
- *  of the GNU General Public License as published by the Free Software Found-
- *  ation, either version 3 of the License, or (at your option) any later version.
+/* Copyright  (C) 2010-2016 The RetroArch team
  *
- *  RetroArch is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY;
- *  without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR
- *  PURPOSE.  See the GNU General Public License for more details.
+ * ---------------------------------------------------------------------------------------
+ * The following license statement only applies to this file (audio_resampler.h).
+ * ---------------------------------------------------------------------------------------
  *
- *  You should have received a copy of the GNU General Public License along with RetroArch.
- *  If not, see <http://www.gnu.org/licenses/>.
+ * Permission is hereby granted, free of charge,
+ * to any person obtaining a copy of this software and associated documentation files (the "Software"),
+ * to deal in the Software without restriction, including without limitation the rights to
+ * use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software,
+ * and to permit persons to whom the Software is furnished to do so, subject to the following conditions:
+ *
+ * The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.
+ *
+ * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED,
+ * INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+ * FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT.
+ * IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY,
+ * WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+ * OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
  */
 
-
-#ifndef __AUDIO_RESAMPLER_DRIVER_H
-#define __AUDIO_RESAMPLER_DRIVER_H
+#ifndef __LIBRETRO_SDK_AUDIO_RESAMPLER_DRIVER_H
+#define __LIBRETRO_SDK_AUDIO_RESAMPLER_DRIVER_H
 
 #include <stdint.h>
 #include <stddef.h>
diff --git a/libretro-common/include/conversion/float_to_s16.h b/libretro-common/include/audio/conversion/float_to_s16.h
similarity index 100%
rename from libretro-common/include/conversion/float_to_s16.h
rename to libretro-common/include/audio/conversion/float_to_s16.h
diff --git a/libretro-common/include/conversion/s16_to_float.h b/libretro-common/include/audio/conversion/s16_to_float.h
similarity index 100%
rename from libretro-common/include/conversion/s16_to_float.h
rename to libretro-common/include/audio/conversion/s16_to_float.h
diff --git a/list_special.c b/list_special.c
index 5acfb61a51..f65fb76389 100644
--- a/list_special.c
+++ b/list_special.c
@@ -21,6 +21,8 @@
 #include <lists/string_list.h>
 #include <compat/strl.h>
 
+#include <audio/audio_resampler.h>
+
 #ifdef HAVE_CONFIG_H
 #include "config.h"
 #endif
@@ -49,7 +51,6 @@
 #include "input/input_hid_driver.h"
 #include "input/input_joypad_driver.h"
 #include "audio/audio_driver.h"
-#include "audio/audio_resampler_driver.h"
 #include "record/record_driver.h"
 #include "configuration.h"
 
diff --git a/menu/menu_setting.c b/menu/menu_setting.c
index 9e777fb192..3166d7b4e5 100644
--- a/menu/menu_setting.c
+++ b/menu/menu_setting.c
@@ -29,6 +29,8 @@
 
 #include <compat/strl.h>
 
+#include <audio/audio_resampler.h>
+
 #ifdef HAVE_CONFIG_H
 #include "../config.h"
 #endif
@@ -69,7 +71,6 @@
 #include "../location/location_driver.h"
 #include "../record/record_driver.h"
 #include "../audio/audio_driver.h"
-#include "../audio/audio_resampler_driver.h"
 #include "../input/input_config.h"
 #include "../tasks/tasks_internal.h"
 #include "../config.def.h"
diff --git a/pkg/apple/RetroArch_iOS.xcodeproj/project.pbxproj b/pkg/apple/RetroArch_iOS.xcodeproj/project.pbxproj
index 78c746a631..edd722f8eb 100644
--- a/pkg/apple/RetroArch_iOS.xcodeproj/project.pbxproj
+++ b/pkg/apple/RetroArch_iOS.xcodeproj/project.pbxproj
@@ -90,7 +90,7 @@
 		0FDA2A911BE1AFA800F2B5DA /* RetroArch.app */ = {isa = PBXFileReference; explicitFileType = wrapper.application; includeInIndex = 0; path = RetroArch.app; sourceTree = BUILT_PRODUCTS_DIR; };
 		0FDA2A921BE1AFA800F2B5DA /* RetroArch_iOS9-Info.plist */ = {isa = PBXFileReference; lastKnownFileType = text.plist.xml; name = "RetroArch_iOS9-Info.plist"; path = "/Users/buildbot/buildbot/ios/retroarch/pkg/apple/RetroArch_iOS9-Info.plist"; sourceTree = "<absolute>"; };
 		501232C9192E5FC40063A359 /* griffin.c */ = {isa = PBXFileReference; fileEncoding = 4; lastKnownFileType = sourcecode.c.c; name = griffin.c; path = ../../griffin/griffin.c; sourceTree = SOURCE_ROOT; };
-		501232CB192E5FDC0063A359 /* sinc_resampler_neon.S */ = {isa = PBXFileReference; fileEncoding = 4; lastKnownFileType = sourcecode.asm; name = sinc_resampler_neon.S; path = ../../audio/drivers_resampler/sinc_resampler_neon.S; sourceTree = SOURCE_ROOT; };
+		501232CB192E5FDC0063A359 /* sinc_resampler_neon.S */ = {isa = PBXFileReference; fileEncoding = 4; lastKnownFileType = sourcecode.asm; name = sinc_resampler_neon.S; path = ../../libretro-common/audio/resampler/drivers/sinc_resampler_neon.S; sourceTree = SOURCE_ROOT; };
 		501232CD192E5FE30063A359 /* s16_to_float_neon.S */ = {isa = PBXFileReference; fileEncoding = 4; lastKnownFileType = sourcecode.asm; name = s16_to_float_neon.S; path = "../../libretro-common/conversion/s16_to_float_neon.S"; sourceTree = SOURCE_ROOT; };
 		501881EB184BAD6D006F665D /* AVFoundation.framework */ = {isa = PBXFileReference; lastKnownFileType = wrapper.framework; name = AVFoundation.framework; path = System/Library/Frameworks/AVFoundation.framework; sourceTree = SDKROOT; };
 		501881ED184BB54C006F665D /* CoreMedia.framework */ = {isa = PBXFileReference; lastKnownFileType = wrapper.framework; name = CoreMedia.framework; path = System/Library/Frameworks/CoreMedia.framework; sourceTree = SDKROOT; };
diff --git a/pkg/apple/RetroArch_iOS10.xcodeproj/project.pbxproj b/pkg/apple/RetroArch_iOS10.xcodeproj/project.pbxproj
index 5120349ab1..c0e4aecf73 100644
--- a/pkg/apple/RetroArch_iOS10.xcodeproj/project.pbxproj
+++ b/pkg/apple/RetroArch_iOS10.xcodeproj/project.pbxproj
@@ -116,7 +116,7 @@
 		0FDA2A911BE1AFA800F2B5DA /* RetroArch.app */ = {isa = PBXFileReference; explicitFileType = wrapper.application; includeInIndex = 0; path = RetroArch.app; sourceTree = BUILT_PRODUCTS_DIR; };
 		0FDA2A921BE1AFA800F2B5DA /* RetroArch_iOS9-Info.plist */ = {isa = PBXFileReference; lastKnownFileType = text.plist.xml; name = "RetroArch_iOS9-Info.plist"; path = "/Users/buildbot/buildbot/ios/retroarch/pkg/apple/RetroArch_iOS9-Info.plist"; sourceTree = "<absolute>"; };
 		501232C9192E5FC40063A359 /* griffin.c */ = {isa = PBXFileReference; fileEncoding = 4; lastKnownFileType = sourcecode.c.c; name = griffin.c; path = ../../griffin/griffin.c; sourceTree = SOURCE_ROOT; };
-		501232CB192E5FDC0063A359 /* sinc_resampler_neon.S */ = {isa = PBXFileReference; fileEncoding = 4; lastKnownFileType = sourcecode.asm; name = sinc_resampler_neon.S; path = ../../audio/drivers_resampler/sinc_resampler_neon.S; sourceTree = SOURCE_ROOT; };
+		501232CB192E5FDC0063A359 /* sinc_resampler_neon.S */ = {isa = PBXFileReference; fileEncoding = 4; lastKnownFileType = sourcecode.asm; name = sinc_resampler_neon.S; path = ../../libretro-common/audio/resampler/drivers/sinc_resampler_neon.S; sourceTree = SOURCE_ROOT; };
 		501232CD192E5FE30063A359 /* s16_to_float_neon.S */ = {isa = PBXFileReference; fileEncoding = 4; lastKnownFileType = sourcecode.asm; name = s16_to_float_neon.S; path = "../../libretro-common/conversion/s16_to_float_neon.S"; sourceTree = SOURCE_ROOT; };
 		501881EB184BAD6D006F665D /* AVFoundation.framework */ = {isa = PBXFileReference; lastKnownFileType = wrapper.framework; name = AVFoundation.framework; path = System/Library/Frameworks/AVFoundation.framework; sourceTree = SDKROOT; };
 		501881ED184BB54C006F665D /* CoreMedia.framework */ = {isa = PBXFileReference; lastKnownFileType = wrapper.framework; name = CoreMedia.framework; path = System/Library/Frameworks/CoreMedia.framework; sourceTree = SDKROOT; };
diff --git a/record/drivers/record_ffmpeg.c b/record/drivers/record_ffmpeg.c
index 3f8b88dc7e..c1213d3a40 100644
--- a/record/drivers/record_ffmpeg.c
+++ b/record/drivers/record_ffmpeg.c
@@ -30,8 +30,9 @@
 #include <gfx/scaler/scaler.h>
 #include <gfx/video_frame.h>
 #include <file/config_file.h>
-#include <conversion/float_to_s16.h>
-#include <conversion/s16_to_float.h>
+#include <audio/audio_resampler.h>
+#include <audio/conversion/float_to_s16.h>
+#include <audio/conversion/s16_to_float.h>
 
 #ifdef HAVE_CONFIG_H
 #include "../../config.h"
@@ -68,7 +69,6 @@ extern "C" {
 
 #include "../../configuration.h"
 #include "../../gfx/video_driver.h"
-#include "../../audio/audio_resampler_driver.h"
 #include "../../verbosity.h"