diff --git a/3rd-party/bluedroid/encoder/include/sbc_encoder.h b/3rd-party/bluedroid/encoder/include/sbc_encoder.h
index 19cc6ee68..20cbd9ab5 100644
--- a/3rd-party/bluedroid/encoder/include/sbc_encoder.h
+++ b/3rd-party/bluedroid/encoder/include/sbc_encoder.h
@@ -40,6 +40,11 @@
 #define TRUE (!FALSE)
 #endif
 
+/* BK4BTSTACK_CHANGE START */
+#define SBC_NO_PCM_CPY_OPTION TRUE
+/* BK4BTSTACK_CHANGE END */
+
+
 #define SBC_MAX_NUM_OF_SUBBANDS 8
 #define SBC_MAX_NUM_OF_CHANNELS 2
 #define SBC_MAX_NUM_OF_BLOCKS   16
diff --git a/example/Makefile.inc b/example/Makefile.inc
index 4d334babd..a684fd6e4 100644
--- a/example/Makefile.inc
+++ b/example/Makefile.inc
@@ -4,21 +4,18 @@ VPATH += ${BTSTACK_ROOT}/src/ble
 VPATH += ${BTSTACK_ROOT}/src/classic
 VPATH += ${BTSTACK_ROOT}/example
 VPATH += ${BTSTACK_ROOT}/3rd-party/mbedtls/library
-VPATH += ${SBC_DECODER_ROOT}/srce 
-VPATH += ${SBC_ENCODER_ROOT}/srce
+VPATH += ${BTSTACK_ROOT}/3rd-party/bluedroid/decoder/srce 
+VPATH += ${BTSTACK_ROOT}/3rd-party/bluedroid/encoder//srce
 
 CFLAGS += -I.
 CFLAGS += -I${BTSTACK_ROOT}/src/ble
 CFLAGS += -I${BTSTACK_ROOT}/src/classic
 CFLAGS += -I${BTSTACK_ROOT}/src
 CFLAGS += -I${BTSTACK_ROOT}/3rd-party/mbedtls/include
-CFLAGS += -I${BTSTACK_ROOT}/test/security_manager
+CFLAGS += -I${BTSTACK_ROOT}/3rd-party/bluedroid/decoder/include
+CFLAGS += -I${BTSTACK_ROOT}/3rd-party/bluedroid/encoder/include
 
-# for SBC
-SBC_DECODER_ROOT = ${BTSTACK_ROOT}/3rd-party/bluedroid/decoder
-SBC_ENCODER_ROOT = ${BTSTACK_ROOT}/3rd-party/bluedroid/encoder
-CFLAGS += -I${SBC_DECODER_ROOT}/include -D OI_DEBUG # -D PRINT_SAMPLES -D PRINT_SCALEFACTORS 
-CFLAGS += -I${SBC_ENCODER_ROOT}/include -D SBC_NO_PCM_CPY_OPTION
+CFLAGS += -I${BTSTACK_ROOT}/test/security_manager
 
 # for CVSD/SBC PLC
 LDFLAGS += -lm
@@ -72,9 +69,9 @@ MBEDTLS = 					\
 	memory_buffer_alloc.c   \
 	platform.c 				\
 
-# 
-include ${SBC_DECODER_ROOT}/Makefile.inc
-include ${SBC_ENCODER_ROOT}/Makefile.inc
+# List of files for Bluedroid SBC codec
+include ${BTSTACK_ROOT}/3rd-party/bluedroid/decoder/Makefile.inc
+include ${BTSTACK_ROOT}/3rd-party/bluedroid/encoder/Makefile.inc
 
 SBC_DECODER += \
 	${BTSTACK_ROOT}/src/classic/btstack_sbc_plc.c \