diff --git a/webrtc/common_audio/BUILD.gn b/webrtc/common_audio/BUILD.gn
index 455e5279d..ad49d17fd 100644
--- a/webrtc/common_audio/BUILD.gn
+++ b/webrtc/common_audio/BUILD.gn
@@ -19,6 +19,8 @@ config("common_audio_config") {
 
 source_set("common_audio") {
   sources = [
+    "audio_converter.cc",
+    "audio_converter.h",
     "audio_util.cc",
     "blocker.cc",
     "blocker.h",
diff --git a/webrtc/common_audio/audio_converter.cc b/webrtc/common_audio/audio_converter.cc
new file mode 100644
index 000000000..9e18033fc
--- /dev/null
+++ b/webrtc/common_audio/audio_converter.cc
@@ -0,0 +1,104 @@
+/*
+ *  Copyright (c) 2014 The WebRTC project authors. All Rights Reserved.
+ *
+ *  Use of this source code is governed by a BSD-style license
+ *  that can be found in the LICENSE file in the root of the source
+ *  tree. An additional intellectual property rights grant can be found
+ *  in the file PATENTS.  All contributing project authors may
+ *  be found in the AUTHORS file in the root of the source tree.
+ */
+
+#include "webrtc/base/checks.h"
+#include "webrtc/common_audio/audio_converter.h"
+#include "webrtc/common_audio/resampler/push_sinc_resampler.h"
+
+namespace webrtc {
+namespace {
+
+void DownmixToMono(const float* const* src,
+                   int src_channels,
+                   int frames,
+                   float* dst) {
+  DCHECK_GT(src_channels, 0);
+  for (int i = 0; i < frames; ++i) {
+    float sum = 0;
+    for (int j = 0; j < src_channels; ++j)
+      sum += src[j][i];
+    dst[i] = sum / src_channels;
+  }
+}
+
+void UpmixFromMono(const float* src,
+                   int dst_channels,
+                   int frames,
+                   float* const* dst) {
+  DCHECK_GT(dst_channels, 0);
+  for (int i = 0; i < frames; ++i) {
+    float value = src[i];
+    for (int j = 0; j < dst_channels; ++j)
+      dst[j][i] = value;
+  }
+}
+
+}  // namespace
+
+AudioConverter::AudioConverter(int src_channels, int src_frames,
+                               int dst_channels, int dst_frames) {
+  CHECK(dst_channels == src_channels || dst_channels == 1 || src_channels == 1);
+  const int resample_channels = src_channels < dst_channels ? src_channels :
+                                                              dst_channels;
+
+  // Prepare buffers as needed for intermediate stages.
+  if (dst_channels < src_channels)
+    downmix_buffer_.reset(new ChannelBuffer<float>(src_frames,
+                                                   resample_channels));
+
+  if (src_frames != dst_frames) {
+    resamplers_.reserve(resample_channels);
+    for (int i = 0; i < resample_channels; ++i)
+      resamplers_.push_back(new PushSincResampler(src_frames, dst_frames));
+  }
+}
+
+void AudioConverter::Convert(const float* const* src,
+                             int src_channels,
+                             int src_frames,
+                             int dst_channels,
+                             int dst_frames,
+                             float* const* dst) {
+  DCHECK(dst_channels == src_channels || dst_channels == 1 ||
+         src_channels == 1);
+  if (src_channels == dst_channels && src_frames == dst_frames) {
+    // Shortcut copy.
+    if (src != dst) {
+      for (int i = 0; i < src_channels; ++i)
+        memcpy(dst[i], src[i], dst_frames * sizeof(*dst[i]));
+    }
+    return;
+  }
+
+  const float* const* src_ptr = src;
+  if (dst_channels < src_channels) {
+    float* const* dst_ptr = dst;
+    if (src_frames != dst_frames) {
+      // Downmix to a buffer for subsequent resampling.
+      DCHECK_EQ(downmix_buffer_->num_channels(), dst_channels);
+      DCHECK_EQ(downmix_buffer_->samples_per_channel(), src_frames);
+      dst_ptr = downmix_buffer_->channels();
+    }
+
+    DownmixToMono(src, src_channels, src_frames, dst_ptr[0]);
+    src_ptr = dst_ptr;
+  }
+
+  if (src_frames != dst_frames) {
+    for (size_t i = 0; i < resamplers_.size(); ++i)
+      resamplers_[i]->Resample(src_ptr[i], src_frames, dst[i], dst_frames);
+    src_ptr = dst;
+  }
+
+  if (dst_channels > src_channels)
+    UpmixFromMono(src_ptr[0], dst_channels, dst_frames, dst);
+}
+
+}  // namespace webrtc
diff --git a/webrtc/common_audio/audio_converter.h b/webrtc/common_audio/audio_converter.h
new file mode 100644
index 000000000..df31755ee
--- /dev/null
+++ b/webrtc/common_audio/audio_converter.h
@@ -0,0 +1,51 @@
+/*
+ *  Copyright (c) 2014 The WebRTC project authors. All Rights Reserved.
+ *
+ *  Use of this source code is governed by a BSD-style license
+ *  that can be found in the LICENSE file in the root of the source
+ *  tree. An additional intellectual property rights grant can be found
+ *  in the file PATENTS.  All contributing project authors may
+ *  be found in the AUTHORS file in the root of the source tree.
+ */
+
+#ifndef WEBRTC_COMMON_AUDIO_AUDIO_CONVERTER_H_
+#define WEBRTC_COMMON_AUDIO_AUDIO_CONVERTER_H_
+
+// TODO(ajm): Move channel buffer to common_audio.
+#include "webrtc/base/constructormagic.h"
+#include "webrtc/modules/audio_processing/common.h"
+#include "webrtc/system_wrappers/interface/scoped_ptr.h"
+#include "webrtc/system_wrappers/interface/scoped_vector.h"
+
+namespace webrtc {
+
+class PushSincResampler;
+
+// Format conversion (remixing and resampling) for audio. Only simple remixing
+// conversions are supported: downmix to mono (i.e. |dst_channels| == 1) or
+// upmix from mono (i.e. |src_channels == 1|).
+//
+// The source and destination chunks have the same duration in time; specifying
+// the number of frames is equivalent to specifying the sample rates.
+class AudioConverter {
+ public:
+  AudioConverter(int src_channels, int src_frames,
+                 int dst_channels, int dst_frames);
+
+  void Convert(const float* const* src,
+               int src_channels,
+               int src_frames,
+               int dst_channels,
+               int dst_frames,
+               float* const* dest);
+
+ private:
+  scoped_ptr<ChannelBuffer<float>> downmix_buffer_;
+  ScopedVector<PushSincResampler> resamplers_;
+
+  DISALLOW_COPY_AND_ASSIGN(AudioConverter);
+};
+
+}  // namespace webrtc
+
+#endif  // WEBRTC_COMMON_AUDIO_AUDIO_CONVERTER_H_
diff --git a/webrtc/common_audio/audio_converter_unittest.cc b/webrtc/common_audio/audio_converter_unittest.cc
new file mode 100644
index 000000000..91836f9ce
--- /dev/null
+++ b/webrtc/common_audio/audio_converter_unittest.cc
@@ -0,0 +1,155 @@
+/*
+ *  Copyright (c) 2014 The WebRTC project authors. All Rights Reserved.
+ *
+ *  Use of this source code is governed by a BSD-style license
+ *  that can be found in the LICENSE file in the root of the source
+ *  tree. An additional intellectual property rights grant can be found
+ *  in the file PATENTS.  All contributing project authors may
+ *  be found in the AUTHORS file in the root of the source tree.
+ */
+
+#include <math.h>
+#include <algorithm>
+#include <vector>
+
+#include "testing/gtest/include/gtest/gtest.h"
+#include "webrtc/common_audio/audio_converter.h"
+#include "webrtc/common_audio/resampler/push_sinc_resampler.h"
+#include "webrtc/modules/audio_processing/common.h"
+#include "webrtc/system_wrappers/interface/scoped_ptr.h"
+
+namespace webrtc {
+
+typedef scoped_ptr<ChannelBuffer<float>> ScopedBuffer;
+
+// Sets the signal value to increase by |data| with every sample.
+ScopedBuffer CreateBuffer(const std::vector<float>& data, int frames) {
+  const int num_channels = static_cast<int>(data.size());
+  ScopedBuffer sb(new ChannelBuffer<float>(frames, num_channels));
+  for (int i = 0; i < num_channels; ++i)
+    for (int j = 0; j < frames; ++j)
+      sb->channel(i)[j] = data[i] * j;
+  return sb;
+}
+
+void VerifyParams(const ChannelBuffer<float>& ref,
+                  const ChannelBuffer<float>& test) {
+  EXPECT_EQ(ref.num_channels(), test.num_channels());
+  EXPECT_EQ(ref.samples_per_channel(), test.samples_per_channel());
+}
+
+// Computes the best SNR based on the error between |ref_frame| and
+// |test_frame|. It searches around |expected_delay| in samples between the
+// signals to compensate for the resampling delay.
+float ComputeSNR(const ChannelBuffer<float>& ref,
+                 const ChannelBuffer<float>& test,
+                 int expected_delay) {
+  VerifyParams(ref, test);
+  float best_snr = 0;
+  int best_delay = 0;
+
+  // Search within one sample of the expected delay.
+  for (int delay = std::max(expected_delay - 1, 0);
+       delay <= std::min(expected_delay + 1, ref.samples_per_channel());
+       ++delay) {
+    float mse = 0;
+    float variance = 0;
+    float mean = 0;
+    for (int i = 0; i < ref.num_channels(); ++i) {
+      for (int j = 0; j < ref.samples_per_channel() - delay; ++j) {
+        float error = ref.channel(i)[j] - test.channel(i)[j + delay];
+        mse += error * error;
+        variance += ref.channel(i)[j] * ref.channel(i)[j];
+        mean += ref.channel(i)[j];
+      }
+    }
+    const int length = ref.num_channels() * (ref.samples_per_channel() - delay);
+    mse /= length;
+    variance /= length;
+    mean /= length;
+    variance -= mean * mean;
+    float snr = 100;  // We assign 100 dB to the zero-error case.
+    if (mse > 0)
+      snr = 10 * log10(variance / mse);
+    if (snr > best_snr) {
+      best_snr = snr;
+      best_delay = delay;
+    }
+  }
+  printf("SNR=%.1f dB at delay=%d\n", best_snr, best_delay);
+  return best_snr;
+}
+
+// Sets the source to a linearly increasing signal for which we can easily
+// generate a reference. Runs the AudioConverter and ensures the output has
+// sufficiently high SNR relative to the reference.
+void RunAudioConverterTest(int src_channels,
+                           int src_sample_rate_hz,
+                           int dst_channels,
+                           int dst_sample_rate_hz) {
+  const float kSrcLeft = 0.0002f;
+  const float kSrcRight = 0.0001f;
+  const float resampling_factor = (1.f * src_sample_rate_hz) /
+      dst_sample_rate_hz;
+  const float dst_left = resampling_factor * kSrcLeft;
+  const float dst_right = resampling_factor * kSrcRight;
+  const float dst_mono = (dst_left + dst_right) / 2;
+  const int src_frames = src_sample_rate_hz / 100;
+  const int dst_frames = dst_sample_rate_hz / 100;
+
+  std::vector<float> src_data(1, kSrcLeft);
+  if (src_channels == 2)
+    src_data.push_back(kSrcRight);
+  ScopedBuffer src_buffer = CreateBuffer(src_data, src_frames);
+
+  std::vector<float> dst_data(1, 0);
+  std::vector<float> ref_data;
+  if (dst_channels == 1) {
+    if (src_channels == 1)
+      ref_data.push_back(dst_left);
+    else
+      ref_data.push_back(dst_mono);
+  } else {
+    dst_data.push_back(0);
+    ref_data.push_back(dst_left);
+    if (src_channels == 1)
+      ref_data.push_back(dst_left);
+    else
+      ref_data.push_back(dst_right);
+  }
+  ScopedBuffer dst_buffer = CreateBuffer(dst_data, dst_frames);
+  ScopedBuffer ref_buffer = CreateBuffer(ref_data, dst_frames);
+
+  // The sinc resampler has a known delay, which we compute here.
+  const int delay_frames = src_sample_rate_hz == dst_sample_rate_hz ? 0 :
+      PushSincResampler::AlgorithmicDelaySeconds(src_sample_rate_hz) *
+          dst_sample_rate_hz;
+  printf("(%d, %d Hz) -> (%d, %d Hz) ",  // SNR reported on the same line later.
+      src_channels, src_sample_rate_hz, dst_channels, dst_sample_rate_hz);
+
+  AudioConverter converter(src_channels, src_frames, dst_channels, dst_frames);
+  converter.Convert(src_buffer->channels(), src_channels, src_frames,
+                    dst_channels, dst_frames, dst_buffer->channels());
+
+  EXPECT_LT(43.f,
+            ComputeSNR(*ref_buffer.get(), *dst_buffer.get(), delay_frames));
+}
+
+TEST(AudioConverterTest, ConversionsPassSNRThreshold) {
+  const int kSampleRates[] = {8000, 16000, 32000, 44100, 48000};
+  const int kSampleRatesSize = sizeof(kSampleRates) / sizeof(*kSampleRates);
+  const int kChannels[] = {1, 2};
+  const int kChannelsSize = sizeof(kChannels) / sizeof(*kChannels);
+  for (int src_rate = 0; src_rate < kSampleRatesSize; ++src_rate) {
+    for (int dst_rate = 0; dst_rate < kSampleRatesSize; ++dst_rate) {
+      for (int src_channel = 0; src_channel < kChannelsSize; ++src_channel) {
+        for (int dst_channel = 0; dst_channel < kChannelsSize; ++dst_channel) {
+          RunAudioConverterTest(kChannels[src_channel], kSampleRates[src_rate],
+                                kChannels[dst_channel], kSampleRates[dst_rate]);
+        }
+      }
+    }
+  }
+}
+
+}  // namespace webrtc
diff --git a/webrtc/common_audio/common_audio.gyp b/webrtc/common_audio/common_audio.gyp
index 66ab7779d..6c1b79608 100644
--- a/webrtc/common_audio/common_audio.gyp
+++ b/webrtc/common_audio/common_audio.gyp
@@ -29,6 +29,8 @@
         ],
       },
       'sources': [
+        'audio_converter.cc',
+        'audio_converter.h',
         'audio_util.cc',
         'blocker.cc',
         'blocker.h',
@@ -222,6 +224,7 @@
             '<(DEPTH)/testing/gtest.gyp:gtest',
           ],
           'sources': [
+            'audio_converter_unittest.cc',
             'audio_util_unittest.cc',
             'blocker_unittest.cc',
             'fir_filter_unittest.cc',
diff --git a/webrtc/voice_engine/utility.cc b/webrtc/voice_engine/utility.cc
index 561b4ef5e..f952d6c50 100644
--- a/webrtc/voice_engine/utility.cc
+++ b/webrtc/voice_engine/utility.cc
@@ -22,8 +22,7 @@ namespace webrtc {
 namespace voe {
 
 // TODO(ajm): There is significant overlap between RemixAndResample and
-// ConvertToCodecFormat, but if we're to consolidate we should probably make a
-// real converter class.
+// ConvertToCodecFormat. Consolidate using AudioConverter.
 void RemixAndResample(const AudioFrame& src_frame,
                       PushResampler<int16_t>* resampler,
                       AudioFrame* dst_frame) {