diff --git a/dom/ipc/ContentChild.cpp b/dom/ipc/ContentChild.cpp
--- a/dom/ipc/ContentChild.cpp
+++ b/dom/ipc/ContentChild.cpp
@@ -43,27 +43,31 @@
 
 #ifdef MOZ_WIDGET_QT
 #include "nsQAppInstance.h"
 #endif
 
 #include "ContentChild.h"
 #include "CrashReporterChild.h"
 #include "TabChild.h"
+#if defined(MOZ_SYDNEYAUDIO)
 #include "AudioChild.h"
+#endif
 
 #include "mozilla/ipc/TestShellChild.h"
 #include "mozilla/net/NeckoChild.h"
 #include "mozilla/ipc/XPCShellEnvironment.h"
 #include "mozilla/jsipc/PContextWrapperChild.h"
 #include "mozilla/dom/ExternalHelperAppChild.h"
 #include "mozilla/dom/StorageChild.h"
 #include "mozilla/dom/PCrashReporterChild.h"
 
+#if defined(MOZ_SYDNEYAUDIO)
 #include "nsAudioStream.h"
+#endif
 #include "nsIMemoryReporter.h"
 #include "nsIObserverService.h"
 #include "nsTObserverArray.h"
 #include "nsIObserver.h"
 #include "nsIPrefService.h"
 #include "nsServiceManagerUtils.h"
 #include "nsXULAppAPI.h"
 #include "nsWeakReference.h"
@@ -379,26 +383,32 @@ ContentChild::RecvPTestShellConstructor(
     return true;
 }
 
 PAudioChild*
 ContentChild::AllocPAudio(const PRInt32& numChannels,
                           const PRInt32& rate,
                           const PRInt32& format)
 {
+#if defined(MOZ_SYDNEYAUDIO)
     AudioChild *child = new AudioChild();
     NS_ADDREF(child);
     return child;
+#else
+    return nsnull;
+#endif
 }
 
 bool
 ContentChild::DeallocPAudio(PAudioChild* doomed)
 {
+#if defined(MOZ_SYDNEYAUDIO)
     AudioChild *child = static_cast<AudioChild*>(doomed);
     NS_RELEASE(child);
+#endif
     return true;
 }
 
 PNeckoChild* 
 ContentChild::AllocPNecko()
 {
     return new NeckoChild();
 }
diff --git a/dom/ipc/ContentParent.cpp b/dom/ipc/ContentParent.cpp
--- a/dom/ipc/ContentParent.cpp
+++ b/dom/ipc/ContentParent.cpp
@@ -63,17 +63,19 @@
 #include "nsCExternalHandlerService.h"
 #include "nsFrameMessageManager.h"
 #include "nsIAlertsService.h"
 #include "nsToolkitCompsCID.h"
 #include "nsIDOMGeoGeolocation.h"
 #include "nsIConsoleService.h"
 #include "nsIScriptError.h"
 #include "nsConsoleMessage.h"
+#if defined(MOZ_SYDNEYAUDIO)
 #include "AudioParent.h"
+#endif
 
 #if defined(ANDROID) || defined(LINUX)
 #include <sys/time.h>
 #include <sys/resource.h>
 #endif
 
 #ifdef MOZ_PERMISSIONS
 #include "nsPermissionManager.h"
@@ -682,26 +684,32 @@ ContentParent::DeallocPTestShell(PTestSh
   return true;
 }
  
 PAudioParent*
 ContentParent::AllocPAudio(const PRInt32& numChannels,
                            const PRInt32& rate,
                            const PRInt32& format)
 {
+#if defined(MOZ_SYDNEYAUDIO)
     AudioParent *parent = new AudioParent(numChannels, rate, format);
     NS_ADDREF(parent);
     return parent;
+#else
+    return nsnull;
+#endif
 }
 
 bool
 ContentParent::DeallocPAudio(PAudioParent* doomed)
 {
+#if defined(MOZ_SYDNEYAUDIO)
     AudioParent *parent = static_cast<AudioParent*>(doomed);
     NS_RELEASE(parent);
+#endif
     return true;
 }
 
 PNeckoParent* 
 ContentParent::AllocPNecko()
 {
     return new NeckoParent();
 }
diff --git a/dom/ipc/Makefile.in b/dom/ipc/Makefile.in
--- a/dom/ipc/Makefile.in
+++ b/dom/ipc/Makefile.in
@@ -51,38 +51,45 @@ DIRS = tests
 DIRS = tests
 endif
 
 EXPORTS = TabMessageUtils.h PCOMContentPermissionRequestChild.h
 
 EXPORTS_NAMESPACES = mozilla/dom
 
 EXPORTS_mozilla/dom = \
-  AudioChild.h \
-  AudioParent.h \
   ContentChild.h \
   ContentParent.h \
   ContentProcess.h \
   CrashReporterChild.h \
   CrashReporterParent.h \
   TabParent.h \
   TabChild.h \
   $(NULL)
 
 CPPSRCS = \
-  AudioChild.cpp \
-  AudioParent.cpp \
   ContentProcess.cpp \
   ContentParent.cpp \
   ContentChild.cpp \
   CrashReporterParent.cpp \
   TabParent.cpp \
   TabChild.cpp \
   TabMessageUtils.cpp \
   $(NULL)
+
+ifdef MOZ_SYDNEYAUDIO
+EXPORTS_mozilla/dom += \
+  AudioChild.h \
+  AudioParent.h \
+  $(NULL)
+CPPSRCS += \
+  AudioChild.cpp \
+  AudioParent.cpp \
+  $(NULL)
+endif
 
 include $(topsrcdir)/config/config.mk
 include $(topsrcdir)/ipc/chromium/chromium-config.mk
 include $(topsrcdir)/config/rules.mk
 
 LOCAL_INCLUDES += \
 		-I$(srcdir)/../../content/base/src \
 		-I$(srcdir)/../../content/events/src \