diff --git a/Makefile.common b/Makefile.common
index 70a84fb359..9a75be8c24 100644
--- a/Makefile.common
+++ b/Makefile.common
@@ -369,10 +369,10 @@ ifeq ($(HAVE_NEON),1)
    DEFINES += -DSINC_LOWER_QUALITY
 endif
 
-OBJ += audio/audio_utils.o \
+OBJ += libretro-common/conversion/s16_to_float.o \
 		 libretro-common/conversion/float_to_s16.o
 ifeq ($(HAVE_NEON),1)
-   OBJ += audio/audio_utils_neon.o \
+   OBJ += libretro-common/conversion/s16_to_float_neon.o \
 			 libretro-common/conversion/float_to_s16_neon.o
 endif
 
diff --git a/Makefile.griffin b/Makefile.griffin
index d6c4fac490..9febcfdcb2 100644
--- a/Makefile.griffin
+++ b/Makefile.griffin
@@ -205,7 +205,8 @@ else ifeq ($(platform), vita)
 			 -lSceSysmodule_stub -lSceCtrl_stub -lSceAudio_stub -lUVLoader_stub \
 			 -lScePower_stub -lSceRtc_stub -lSceCommonDialog_stub -lfreetype -lz -lm -lc -lpng
 
-  PLATOBJS += audio/audio_utils_neon.o audio/drivers_resampler/sinc_resampler_neon.o \
+  PLATOBJS += libretro-common/conversion/s16_to_float_neon.o \
+				  audio/drivers_resampler/sinc_resampler_neon.o \
               audio/drivers_resampler/cc_resampler_neon.o
 
   LIBDIRS += -L.
diff --git a/Makefile.openpandora b/Makefile.openpandora
index 044d6c046f..a72b835ca6 100644
--- a/Makefile.openpandora
+++ b/Makefile.openpandora
@@ -10,7 +10,7 @@ TARGET := retroarch-pandora
 LDDIRS = -L. -L$(PNDSDK)/usr/lib
 INCDIRS = -I. -I$(PNDSDK)/usr/include
 
-OBJ = griffin/griffin.o audio/resamplers/sinc_resampler_neon.o audio/audio_utils_neon.o libretro-common/conversion/float_to_s16_neon.o
+OBJ = griffin/griffin.o audio/resamplers/sinc_resampler_neon.o libretro-common/conversion/s16_to_float_neon.o libretro-common/conversion/float_to_s16_neon.o
 LDFLAGS = -L$(PNDSDK)/usr/lib -Wl,-rpath,$(PNDSDK)/usr/lib
 
 LIBS = -lGLESv2 -lEGL -ldl -lm -lpthread -lrt -lasound
diff --git a/audio/audio_driver.c b/audio/audio_driver.c
index b5f64b613a..bdca7bec3a 100644
--- a/audio/audio_driver.c
+++ b/audio/audio_driver.c
@@ -20,11 +20,11 @@
 
 #include <lists/string_list.h>
 #include <conversion/float_to_s16.h>
+#include <conversion/s16_to_float.h>
 
 #include "audio_driver.h"
 #include "audio_resampler_driver.h"
 #include "../record/record_driver.h"
-#include "audio_utils.h"
 #include "audio_thread_wrapper.h"
 
 #include "../command.h"
diff --git a/audio/audio_utils.c b/libretro-common/conversion/s16_to_float.c
similarity index 100%
rename from audio/audio_utils.c
rename to libretro-common/conversion/s16_to_float.c
diff --git a/audio/audio_utils_neon.S b/libretro-common/conversion/s16_to_float_neon.S
similarity index 100%
rename from audio/audio_utils_neon.S
rename to libretro-common/conversion/s16_to_float_neon.S
diff --git a/audio/audio_utils.h b/libretro-common/include/conversion/s16_to_float.h
similarity index 62%
rename from audio/audio_utils.h
rename to libretro-common/include/conversion/s16_to_float.h
index e5e8c1109b..bd4877b5a3 100644
--- a/audio/audio_utils.h
+++ b/libretro-common/include/conversion/s16_to_float.h
@@ -1,20 +1,26 @@
-/*  RetroArch - A frontend for libretro.
- *  Copyright (C) 2010-2014 - Hans-Kristian Arntzen
+/* Copyright  (C) 2010-2016 The RetroArch team
  *
- *  RetroArch is free software: you can redistribute it and/or modify it under the terms
- *  of the GNU General Public License as published by the Free Software Found-
- *  ation, either version 3 of the License, or (at your option) any later version.
+ * ---------------------------------------------------------------------------------------
+ * The following license statement only applies to this file (s16_to_float.h).
+ * ---------------------------------------------------------------------------------------
  *
- *  RetroArch is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY;
- *  without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR
- *  PURPOSE.  See the GNU General Public License for more details.
+ * Permission is hereby granted, free of charge,
+ * to any person obtaining a copy of this software and associated documentation files (the "Software"),
+ * to deal in the Software without restriction, including without limitation the rights to
+ * use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software,
+ * and to permit persons to whom the Software is furnished to do so, subject to the following conditions:
  *
- *  You should have received a copy of the GNU General Public License along with RetroArch.
- *  If not, see <http://www.gnu.org/licenses/>.
+ * The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.
+ *
+ * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED,
+ * INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+ * FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT.
+ * IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY,
+ * WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+ * OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
  */
-
-#ifndef AUDIO_UTILS_H
-#define AUDIO_UTILS_H
+#ifndef __LIBRETRO_SDK_CONVERSION_S16_TO_FLOAT_H__
+#define __LIBRETRO_SDK_CONVERSION_S16_TO_FLOAT_H__
 
 #ifdef __cplusplus
 extern "C" {
@@ -23,9 +29,9 @@ extern "C" {
 #include <stdint.h>
 #include <stddef.h>
 
-#ifdef HAVE_CONFIG_H
-#include "../config.h"
-#endif
+#include <retro_common_api.h>
+
+RETRO_BEGIN_DECLS
 
 #if defined(__SSE2__)
 #define convert_s16_to_float convert_s16_to_float_SSE2
@@ -113,8 +119,6 @@ void convert_s16_to_float_C(float *out,
  **/
 void convert_init_simd(void);
 
-#ifdef __cplusplus
-}
-#endif
+RETRO_END_DECLS
 
 #endif
diff --git a/pkg/android/phoenix/jni/Android.mk b/pkg/android/phoenix/jni/Android.mk
index 0285c22075..aa5d7cd524 100644
--- a/pkg/android/phoenix/jni/Android.mk
+++ b/pkg/android/phoenix/jni/Android.mk
@@ -24,7 +24,7 @@ ifeq ($(TARGET_ARCH_ABI),armeabi-v7a)
 
 ifeq ($(HAVE_NEON),1)
 	DEFINES += -D__ARM_NEON__
-   LOCAL_SRC_FILES += $(RARCH_DIR)/audio/audio_utils_neon.S.neon
+   LOCAL_SRC_FILES += $(RARCH_DIR)/libretro-common/conversion/s16_to_float_neon.S.neon
 	LOCAL_SRC_FILES += $(RARCH_DIR)/libretro-common/conversion/float_to_s16_neon.S.neon
    LOCAL_SRC_FILES += $(RARCH_DIR)/audio/drivers_resampler/sinc_resampler_neon.S.neon
    LOCAL_SRC_FILES += $(RARCH_DIR)/audio/drivers_resampler/cc_resampler_neon.S.neon
diff --git a/pkg/android/phoenix/jni/Android2.mk b/pkg/android/phoenix/jni/Android2.mk
index 1e6a06953b..50b402d180 100644
--- a/pkg/android/phoenix/jni/Android2.mk
+++ b/pkg/android/phoenix/jni/Android2.mk
@@ -24,7 +24,7 @@ ifeq ($(TARGET_ARCH_ABI),armeabi-v7a)
 
 ifeq ($(HAVE_NEON),1)
 	DEFINES += -D__ARM_NEON__
-   LOCAL_SRC_FILES += $(RARCH_DIR)/audio/audio_utils_neon.S.neon
+   LOCAL_SRC_FILES += $(RARCH_DIR)/libretro-common/conversion/s16_to_float_neon.S.neon
    LOCAL_SRC_FILES += $(RARCH_DIR)/libretro-common/conversion/float_to_s16_neon.S.neon
    LOCAL_SRC_FILES += $(RARCH_DIR)/audio/drivers_resampler/sinc_resampler_neon.S.neon
    LOCAL_SRC_FILES += $(RARCH_DIR)/audio/drivers_resampler/cc_resampler_neon.S.neon
diff --git a/record/drivers/record_ffmpeg.c b/record/drivers/record_ffmpeg.c
index 5d6703185e..2d375bced8 100644
--- a/record/drivers/record_ffmpeg.c
+++ b/record/drivers/record_ffmpeg.c
@@ -60,8 +60,7 @@ extern "C" {
 #include <gfx/scaler/scaler.h>
 #include <file/config_file.h>
 #include <conversion/float_to_s16.h>
-
-#include "../../audio/audio_utils.h"
+#include <conversion/s16_to_float.h>
 
 #include "../../general.h"
 #include "../../verbosity.h"