diff --git a/bluetooth/panther/le_audio_codec_capabilities.xml b/bluetooth/panther/le_audio_codec_capabilities.xml
new file mode 100644
index 0000000..cfb915b
--- /dev/null
+++ b/bluetooth/panther/le_audio_codec_capabilities.xml
@@ -0,0 +1,84 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<!---
+  This is an example to configure LE Audio hardware offload supported capability settings
+  codecConfigurationList:
+    Supported codec capability along with its parameter setting
+
+  strategyConfigurationList:
+     ASE Configuration strategies
+
+  configurationList:
+    For each configuration, there are two attributes
+      - codecConfiguration
+      - strategyConfiguration
+
+  scenarioList:
+    There would be only one `scenarios` group
+    For each scenario, the are two attributes
+      - encode
+      - decode
+    If a scenario is unidirectional, mark another direction as `invalid`
+    The configuration should be chosen from `configurationList`
+-->
+<leAudioOffloadSetting>
+  <scenarioList>
+    <!-- encode only -->
+    <scenario encode="OneChanMono_16_1" decode="invalid"/>
+    <scenario encode="TwoChanStereo_16_1" decode="invalid"/>
+    <scenario encode="OneChanStereo_16_1" decode="invalid"/>
+    <scenario encode="OneChanMono_16_2" decode="invalid"/>
+    <scenario encode="TwoChanStereo_16_2" decode="invalid"/>
+    <scenario encode="OneChanStereo_16_2" decode="invalid"/>
+    <scenario encode="OneChanMono_24_2" decode="invalid"/>
+    <scenario encode="TwoChanStereo_24_2" decode="invalid"/>
+    <scenario encode="OneChanStereo_24_2" decode="invalid"/>
+    <scenario encode="OneChanMono_32_2" decode="invalid"/>
+    <scenario encode="TwoChanStereo_32_2" decode="invalid"/>
+    <scenario encode="OneChanStereo_32_2" decode="invalid"/>
+    <scenario encode="OneChanMono_48_4" decode="invalid"/>
+    <scenario encode="TwoChanStereo_48_4" decode="invalid"/>
+    <scenario encode="OneChanStereo_48_4" decode="invalid"/>
+    <!-- encode and decode -->
+    <scenario encode="OneChanStereo_16_1" decode="OneChanStereo_16_1"/>
+    <scenario encode="OneChanStereo_16_1" decode="OneChanMono_16_1"/>
+    <scenario encode="TwoChanStereo_16_1" decode="OneChanMono_16_1"/>
+    <scenario encode="OneChanMono_16_1" decode="OneChanMono_16_1"/>
+    <scenario encode="OneChanStereo_16_2" decode="OneChanStereo_16_2"/>
+    <scenario encode="OneChanStereo_16_2" decode="OneChanMono_16_2"/>
+    <scenario encode="TwoChanStereo_16_2" decode="OneChanMono_16_2"/>
+    <scenario encode="OneChanMono_16_2" decode="OneChanMono_16_2"/>
+    <scenario encode="OneChanStereo_32_2" decode="OneChanStereo_32_2"/>
+    <scenario encode="OneChanStereo_32_2" decode="OneChanMono_32_2"/>
+    <scenario encode="TwoChanStereo_32_2" decode="OneChanMono_32_2"/>
+    <scenario encode="OneChanMono_32_2" decode="OneChanMono_32_2"/>
+  </scenarioList>
+  <configurationList>
+    <configuration name="OneChanMono_16_1" codecConfiguration="LC3_16k_1" strategyConfiguration="MONO_ONE_CIS_PER_DEVICE"/>
+    <configuration name="TwoChanStereo_16_1" codecConfiguration="LC3_16k_1" strategyConfiguration="STEREO_TWO_CISES_PER_DEVICE"/>
+    <configuration name="OneChanStereo_16_1" codecConfiguration="LC3_16k_1" strategyConfiguration="STEREO_ONE_CIS_PER_DEVICE"/>
+    <configuration name="OneChanMono_16_2" codecConfiguration="LC3_16k_2" strategyConfiguration="MONO_ONE_CIS_PER_DEVICE"/>
+    <configuration name="TwoChanStereo_16_2" codecConfiguration="LC3_16k_2" strategyConfiguration="STEREO_TWO_CISES_PER_DEVICE"/>
+    <configuration name="OneChanStereo_16_2" codecConfiguration="LC3_16k_2" strategyConfiguration="STEREO_ONE_CIS_PER_DEVICE"/>
+    <configuration name="OneChanMono_24_2" codecConfiguration="LC3_24k_2" strategyConfiguration="MONO_ONE_CIS_PER_DEVICE"/>
+    <configuration name="TwoChanStereo_24_2" codecConfiguration="LC3_24k_2" strategyConfiguration="STEREO_TWO_CISES_PER_DEVICE"/>
+    <configuration name="OneChanStereo_24_2" codecConfiguration="LC3_24k_2" strategyConfiguration="STEREO_ONE_CIS_PER_DEVICE"/>
+    <configuration name="OneChanMono_32_2" codecConfiguration="LC3_32k_2" strategyConfiguration="MONO_ONE_CIS_PER_DEVICE"/>
+    <configuration name="TwoChanStereo_32_2" codecConfiguration="LC3_32k_2" strategyConfiguration="STEREO_TWO_CISES_PER_DEVICE"/>
+    <configuration name="OneChanStereo_32_2" codecConfiguration="LC3_32k_2" strategyConfiguration="STEREO_ONE_CIS_PER_DEVICE"/>
+    <configuration name="OneChanMono_48_4" codecConfiguration="LC3_48k_4" strategyConfiguration="MONO_ONE_CIS_PER_DEVICE"/>
+    <configuration name="TwoChanStereo_48_4" codecConfiguration="LC3_48k_4" strategyConfiguration="STEREO_TWO_CISES_PER_DEVICE"/>
+    <configuration name="OneChanStereo_48_4" codecConfiguration="LC3_48k_4" strategyConfiguration="STEREO_ONE_CIS_PER_DEVICE"/>
+  </configurationList>
+  <codecConfigurationList>
+    <codecConfiguration name="LC3_16k_1" codec="LC3" samplingFrequency="16000" frameDurationUs="7500" octetsPerCodecFrame="30"/>
+    <codecConfiguration name="LC3_16k_2" codec="LC3" samplingFrequency="16000" frameDurationUs="10000" octetsPerCodecFrame="40"/>
+    <codecConfiguration name="LC3_24k_2" codec="LC3" samplingFrequency="24000" frameDurationUs="10000" octetsPerCodecFrame="60"/>
+    <codecConfiguration name="LC3_32k_2" codec="LC3" samplingFrequency="32000" frameDurationUs="10000" octetsPerCodecFrame="80"/>
+    <codecConfiguration name="LC3_48k_4" codec="LC3" samplingFrequency="48000" frameDurationUs="10000" octetsPerCodecFrame="120"/>
+  </codecConfigurationList>
+  <strategyConfigurationList>
+    <strategyConfiguration name="STEREO_ONE_CIS_PER_DEVICE" audioLocation="STEREO" connectedDevice="2" channelCount="1"/>
+    <strategyConfiguration name="STEREO_TWO_CISES_PER_DEVICE" audioLocation="STEREO" connectedDevice="1" channelCount="2"/>
+    <strategyConfiguration name="MONO_ONE_CIS_PER_DEVICE" audioLocation="MONO" connectedDevice="1" channelCount="1"/>
+  </strategyConfigurationList>
+</leAudioOffloadSetting>
diff --git a/device-panther.mk b/device-panther.mk
index 3c4ad3f..da3918e 100644
--- a/device-panther.mk
+++ b/device-panther.mk
@@ -162,6 +162,10 @@ PRODUCT_PRODUCT_PROPERTIES += \
     persist.bluetooth.leaudio_offload.disabled=false \
     ro.bluetooth.leaudio_switcher.supported=true
 
+# LE Auido Offload Capabilities setting
+PRODUCT_COPY_FILES += \
+    device/google/pantah/bluetooth/panther/le_audio_codec_capabilities.xml:$(TARGET_COPY_OUT_VENDOR)/etc/le_audio_codec_capabilities.xml
+
 # Bluetooth EWP test tool
 PRODUCT_PACKAGES_DEBUG += \
     ewp_tool