diff --git a/webrtc/build/arm_neon.gypi b/webrtc/build/arm_neon.gypi
index 9d8f71c..9070080 100644
--- a/webrtc/build/arm_neon.gypi
+++ b/webrtc/build/arm_neon.gypi
@@ -24,11 +24,19 @@
     '-mfpu=vfpv3-d16',
   ],
   'conditions': [
-    # "-mfpu=neon" is not requried for arm64 in GCC.
+    # "-mfpu=neon" is not required for arm64 in GCC.
     ['target_arch!="arm64"', {
       'cflags': [
         '-mfpu=neon',
        ],
     }],
+    # Disable LTO on NEON targets due to compiler bug.
+    # TODO(fdegans): Enable this. See crbug.com/408997.
+    ['use_lto==1', {
+      'cflags!': [
+        '-flto',
+        '-ffat-lto-objects',
+      ],
+    }],
   ],
 }
diff --git a/webrtc/build/common.gypi b/webrtc/build/common.gypi
index 26b0de3..0ab88c6 100644
--- a/webrtc/build/common.gypi
+++ b/webrtc/build/common.gypi
@@ -121,6 +121,9 @@
     # enable schannel on windows.
     'use_legacy_ssl_defaults%': 0,
 
+    # Determines whether NEON code will be built.
+    'build_with_neon%': 0,
+
     'conditions': [
       ['build_with_chromium==1', {
         # Exclude pulse audio on Chromium since its prerequisites don't require
@@ -152,6 +155,9 @@
       ['target_arch=="arm" or target_arch=="arm64"', {
         'prefer_fixed_point%': 1,
       }],
+      ['(target_arch=="arm" and (arm_neon==1 or arm_neon_optional==1)) or target_arch=="arm64"', {
+        'build_with_neon%': 1,
+      }],
       ['OS!="ios" and (target_arch!="arm" or arm_version>=7) and target_arch!="mips64el"', {
         'rtc_use_openmax_dl%': 1,
       }, {
diff --git a/webrtc/build/webrtc.gni b/webrtc/build/webrtc.gni
index d03a4ed..fa05996 100644
--- a/webrtc/build/webrtc.gni
+++ b/webrtc/build/webrtc.gni
@@ -105,10 +105,10 @@
     rtc_use_openmax_dl = false
   }
 
-  # WebRTC builds ARM v7 Neon instruction set optimized code for both iOS and
-  # Android, which is why we currently cannot use the variables in
-  # //build/config/arm.gni (since it disables Neon for Android).
-  rtc_build_armv7_neon = current_cpu == "arm" && arm_version >= 7
+  # Determines whether NEON code will be built.
+  rtc_build_with_neon = (current_cpu == "arm" &&
+                         (arm_use_neon == 1 || arm_optionally_use_neon == 1)) ||
+                        current_cpu == "arm64"
 }
 
 # Make it possible to provide custom locations for some libraries (move these
diff --git a/webrtc/common_audio/BUILD.gn b/webrtc/common_audio/BUILD.gn
index 3d4a332..b01b318 100644
--- a/webrtc/common_audio/BUILD.gn
+++ b/webrtc/common_audio/BUILD.gn
@@ -130,14 +130,13 @@
     ]
 
     if (arm_version >= 7) {
-      deps += [ ":common_audio_neon" ]
       sources += [ "signal_processing/filter_ar_fast_q12_armv7.S" ]
     } else {
       sources += [ "signal_processing/filter_ar_fast_q12.c" ]
     }
   }
 
-  if (current_cpu == "arm64") {
+  if (rtc_build_with_neon) {
     deps += [ ":common_audio_neon" ]
   }
 
@@ -211,7 +210,7 @@
   }
 }
 
-if (rtc_build_armv7_neon || current_cpu == "arm64") {
+if (rtc_build_with_neon) {
   source_set("common_audio_neon") {
     sources = [
       "fir_filter_neon.cc",
@@ -221,20 +220,24 @@
       "signal_processing/min_max_operations_neon.c",
     ]
 
-    configs += [ "..:common_config" ]
-    public_configs = [ "..:common_inherited_config" ]
-
-    if (!arm_use_neon) {
+    if (current_cpu != "arm64") {
+      # Enable compilation for the NEON instruction set. This is needed
+      # since //build/config/arm.gni only enables NEON for iOS, not Android.
+      # This provides the same functionality as webrtc/build/arm_neon.gypi.
       configs -= [ "//build/config/compiler:compiler_arm_fpu" ]
       cflags = [ "-mfpu=neon" ]
     }
 
-    # Disable LTO in audio_processing_neon target due to compiler bug.
+    # Disable LTO on NEON targets due to compiler bug.
+    # TODO(fdegans): Enable this. See crbug.com/408997.
     if (rtc_use_lto) {
       cflags -= [
         "-flto",
         "-ffat-lto-objects",
       ]
     }
+
+    configs += [ "..:common_config" ]
+    public_configs = [ "..:common_inherited_config" ]
   }
 }
diff --git a/webrtc/common_audio/common_audio.gyp b/webrtc/common_audio/common_audio.gyp
index 36e6a65..884a8af 100644
--- a/webrtc/common_audio/common_audio.gyp
+++ b/webrtc/common_audio/common_audio.gyp
@@ -136,6 +136,9 @@
         ['target_arch=="ia32" or target_arch=="x64"', {
           'dependencies': ['common_audio_sse2',],
         }],
+        ['build_with_neon==1', {
+          'dependencies': ['common_audio_neon',],
+        }],
         ['target_arch=="arm"', {
           'sources': [
             'signal_processing/complex_bit_reverse_arm.S',
@@ -147,7 +150,6 @@
           ],
           'conditions': [
             ['arm_version>=7', {
-              'dependencies': ['common_audio_neon',],
               'sources': [
                 'signal_processing/filter_ar_fast_q12_armv7.S',
               ],
@@ -157,9 +159,6 @@
             }],
           ],  # conditions
         }],
-        ['target_arch=="arm64"', {
-          'dependencies': ['common_audio_neon',],
-        }],
         ['target_arch=="mipsel" and mips_arch_variant!="r6"', {
           'sources': [
             'signal_processing/include/spl_inl_mips.h',
@@ -212,7 +211,7 @@
         },
       ],  # targets
     }],
-    ['target_arch=="arm" and arm_version>=7 or target_arch=="arm64"', {
+    ['build_with_neon==1', {
       'targets': [
         {
           'target_name': 'common_audio_neon',
@@ -225,15 +224,6 @@
             'signal_processing/downsample_fast_neon.c',
             'signal_processing/min_max_operations_neon.c',
           ],
-          'conditions': [
-            # Disable LTO in common_audio_neon target due to compiler bug
-            ['use_lto==1', {
-              'cflags!': [
-                '-flto',
-                '-ffat-lto-objects',
-              ],
-            }],
-          ],
         },
       ],  # targets
     }],
diff --git a/webrtc/modules/audio_coding/BUILD.gn b/webrtc/modules/audio_coding/BUILD.gn
index 50438f9..15ea369 100644
--- a/webrtc/modules/audio_coding/BUILD.gn
+++ b/webrtc/modules/audio_coding/BUILD.gn
@@ -528,6 +528,7 @@
     "codecs/isac/fix/source/initialize.c",
     "codecs/isac/fix/source/isacfix.c",
     "codecs/isac/fix/source/lattice.c",
+    "codecs/isac/fix/source/lattice_c.c",
     "codecs/isac/fix/source/lpc_masking_model.c",
     "codecs/isac/fix/source/lpc_masking_model.h",
     "codecs/isac/fix/source/lpc_tables.c",
@@ -566,27 +567,19 @@
     "../../system_wrappers",
   ]
 
-  if (current_cpu == "arm64") {
+  if (rtc_build_with_neon) {
     deps += [ ":isac_neon" ]
   }
 
-  if (rtc_build_armv7_neon) {
-    deps += [ ":isac_neon" ]
-
-    # Enable compilation for the ARM v7 Neon instruction set. This is needed
-    # since //build/config/arm.gni only enables Neon for iOS, not Android.
-    # This provides the same functionality as webrtc/build/arm_neon.gypi.
-    # TODO(kjellander): Investigate if this can be moved into webrtc.gni or
-    # //build/config/arm.gni instead, to reduce code duplication.
-    # Remove the -mfpu=vfpv3-d16 cflag.
-    configs -= [ "//build/config/compiler:compiler_arm_fpu" ]
-    cflags = [ "-mfpu=neon" ]
-
+  if (current_cpu == "arm" && arm_version >= 7) {
     sources += [
       "codecs/isac/fix/source/lattice_armv7.S",
       "codecs/isac/fix/source/pitch_filter_armv6.S",
     ]
-    sources -= [ "codecs/isac/fix/source/pitch_filter_c.c" ]
+    sources -= [
+      "codecs/isac/fix/source/lattice_c.c",
+      "codecs/isac/fix/source/pitch_filter_c.c",
+    ]
   }
 
   if (current_cpu == "mipsel") {
@@ -597,7 +590,10 @@
       "codecs/isac/fix/source/pitch_estimator_mips.c",
       "codecs/isac/fix/source/transform_mips.c",
     ]
-    sources -= [ "codecs/isac/fix/source/pitch_estimator_c.c" ]
+    sources -= [
+      "codecs/isac/fix/source/lattice_c.c",
+      "codecs/isac/fix/source/pitch_estimator_c.c",
+    ]
     if (mips_dsp_rev > 0) {
       sources += [ "codecs/isac/fix/source/filterbanks_mips.c" ]
     }
@@ -609,13 +605,9 @@
       sources -= [ "codecs/isac/fix/source/pitch_filter_c.c" ]
     }
   }
-
-  if (!rtc_build_armv7_neon && current_cpu != "mipsel") {
-    sources += [ "codecs/isac/fix/source/lattice_c.c" ]
-  }
 }
 
-if (rtc_build_armv7_neon || current_cpu == "arm64") {
+if (rtc_build_with_neon) {
   source_set("isac_neon") {
     sources = [
       "codecs/isac/fix/source/entropy_coding_neon.c",
@@ -623,26 +615,23 @@
       "codecs/isac/fix/source/lattice_neon.c",
       "codecs/isac/fix/source/transform_neon.c",
     ]
-
-    if (rtc_build_armv7_neon) {
-      # Enable compilation for the ARM v7 Neon instruction set. This is needed
-      # since //build/config/arm.gni only enables Neon for iOS, not Android.
-      # This provides the same functionality as webrtc/build/arm_neon.gypi.
-      # TODO(kjellander): Investigate if this can be moved into webrtc.gni or
-      # //build/config/arm.gni instead, to reduce code duplication.
-      # Remove the -mfpu=vfpv3-d16 cflag.
-      configs -= [ "//build/config/compiler:compiler_arm_fpu" ]
-      cflags = [ "-mfpu=neon" ]
-    }
-
     if (current_cpu != "arm64" || !is_clang) {
       # Disable AllpassFilter2FixDec16Neon function due to a clang bug.
-      # Refer more details at:
+      # For more details refer to:
       # https://code.google.com/p/webrtc/issues/detail?id=4567
       sources += [ "codecs/isac/fix/source/filterbanks_neon.c" ]
     }
 
-    # Disable LTO in audio_processing_neon target due to compiler bug.
+    if (current_cpu != "arm64") {
+      # Enable compilation for the NEON instruction set. This is needed
+      # since //build/config/arm.gni only enables NEON for iOS, not Android.
+      # This provides the same functionality as webrtc/build/arm_neon.gypi.
+      configs -= [ "//build/config/compiler:compiler_arm_fpu" ]
+      cflags = [ "-mfpu=neon" ]
+    }
+
+    # Disable LTO on NEON targets due to compiler bug.
+    # TODO(fdegans): Enable this. See crbug.com/408997.
     if (rtc_use_lto) {
       cflags -= [
         "-flto",
diff --git a/webrtc/modules/audio_coding/codecs/isac/isacfix.gypi b/webrtc/modules/audio_coding/codecs/isac/isacfix.gypi
index a85adbe..68aa8d0 100644
--- a/webrtc/modules/audio_coding/codecs/isac/isacfix.gypi
+++ b/webrtc/modules/audio_coding/codecs/isac/isacfix.gypi
@@ -89,13 +89,8 @@
             'fix/source/lattice_c.c',
             'fix/source/pitch_filter_c.c',
           ],
-          'conditions': [
-            ['arm_neon==1 or arm_neon_optional==1', {
-              'dependencies': [ 'isac_neon' ],
-            }],
-          ],
         }],
-        ['target_arch=="arm64"', {
+        ['build_with_neon==1', {
           'dependencies': ['isac_neon', ],
         }],
         ['target_arch=="mipsel" and mips_arch_variant!="r6"', {
@@ -131,7 +126,7 @@
     },
   ],
   'conditions': [
-    ['target_arch=="arm" and arm_version>=7 or target_arch=="arm64"', {
+    ['build_with_neon==1', {
       'targets': [
         {
           'target_name': 'isac_neon',
@@ -147,18 +142,11 @@
             'fix/source/transform_neon.c',
           ],
           'conditions': [
-            # Disable LTO in isac_neon target due to compiler bug
-            ['use_lto==1', {
-              'cflags!': [
-                '-flto',
-                '-ffat-lto-objects',
-              ],
-            }],
-            # Disable AllpassFilter2FixDec16Neon function due to a clang
-            # bug. Refer more details at:
+            # Disable AllpassFilter2FixDec16Neon function due to a clang bug.
+            # For more details refer to:
             # https://code.google.com/p/webrtc/issues/detail?id=4567
             ['target_arch!="arm64" or clang==0', {
-                  'sources': ['fix/source/filterbanks_neon.c',],
+              'sources': ['fix/source/filterbanks_neon.c',],
             }]
           ],
         },
diff --git a/webrtc/modules/audio_processing/BUILD.gn b/webrtc/modules/audio_processing/BUILD.gn
index ce750b6..907f22b 100644
--- a/webrtc/modules/audio_processing/BUILD.gn
+++ b/webrtc/modules/audio_processing/BUILD.gn
@@ -180,7 +180,7 @@
     deps += [ ":audio_processing_sse2" ]
   }
 
-  if (rtc_build_armv7_neon || current_cpu == "arm64") {
+  if (rtc_build_with_neon) {
     deps += [ ":audio_processing_neon" ]
   }
 
@@ -242,7 +242,7 @@
   }
 }
 
-if (rtc_build_armv7_neon || current_cpu == "arm64") {
+if (rtc_build_with_neon) {
   source_set("audio_processing_neon") {
     sources = [
       "aec/aec_core_neon.c",
@@ -251,32 +251,28 @@
       "ns/nsx_core_neon.c",
     ]
 
-    configs += [ "../..:common_config" ]
-    public_configs = [ "../..:common_inherited_config" ]
-
-    deps = [
-      "../../common_audio",
-    ]
-
-    # Enable compilation for the ARM v7 Neon instruction set. This is needed
-    # since //build/config/arm.gni only enables Neon for iOS, not Android.
-    # This provides the same functionality as webrtc/build/arm_neon.gypi.
-    # TODO(kjellander): Investigate if this can be moved into webrtc.gni or
-    # //build/config/arm.gni instead, to reduce code duplication.
-    # Remove the -mfpu=vfpv3-d16 cflag.
-    configs -= [ "//build/config/compiler:compiler_arm_fpu" ]
-
-    # "-mfpu=neon" is not requried for arm64 in GCC.
     if (current_cpu != "arm64") {
+      # Enable compilation for the NEON instruction set. This is needed
+      # since //build/config/arm.gni only enables NEON for iOS, not Android.
+      # This provides the same functionality as webrtc/build/arm_neon.gypi.
+      configs -= [ "//build/config/compiler:compiler_arm_fpu" ]
       cflags = [ "-mfpu=neon" ]
     }
 
-    # Disable LTO in audio_processing_neon target due to compiler bug.
+    # Disable LTO on NEON targets due to compiler bug.
+    # TODO(fdegans): Enable this. See crbug.com/408997.
     if (rtc_use_lto) {
       cflags -= [
         "-flto",
         "-ffat-lto-objects",
       ]
     }
+
+    configs += [ "../..:common_config" ]
+    public_configs = [ "../..:common_inherited_config" ]
+
+    deps = [
+      "../../common_audio",
+    ]
   }
 }
diff --git a/webrtc/modules/audio_processing/audio_processing.gypi b/webrtc/modules/audio_processing/audio_processing.gypi
index a4f9b39..f0d5669 100644
--- a/webrtc/modules/audio_processing/audio_processing.gypi
+++ b/webrtc/modules/audio_processing/audio_processing.gypi
@@ -186,7 +186,7 @@
         ['target_arch=="ia32" or target_arch=="x64"', {
           'dependencies': ['audio_processing_sse2',],
         }],
-        ['(target_arch=="arm" and arm_version>=7) or target_arch=="arm64"', {
+        ['build_with_neon==1', {
           'dependencies': ['audio_processing_neon',],
         }],
         ['target_arch=="mipsel" and mips_arch_variant!="r6"', {
@@ -249,7 +249,7 @@
         },
       ],
     }],
-    ['(target_arch=="arm" and arm_version>=7) or target_arch=="arm64"', {
+    ['build_with_neon==1', {
       'targets': [{
         'target_name': 'audio_processing_neon',
         'type': 'static_library',
@@ -263,15 +263,6 @@
           'aecm/aecm_core_neon.c',
           'ns/nsx_core_neon.c',
         ],
-        'conditions': [
-          # Disable LTO in audio_processing_neon target due to compiler bug
-          ['use_lto==1', {
-            'cflags!': [
-              '-flto',
-              '-ffat-lto-objects',
-            ],
-          }],
-        ],
       }],
     }],
   ],