diff --git a/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/text/DelegatingSubtitleDecoder.java b/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/text/DelegatingSubtitleDecoder.java
new file mode 100644
index 0000000000..d6578f980e
--- /dev/null
+++ b/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/text/DelegatingSubtitleDecoder.java
@@ -0,0 +1,138 @@
+/*
+ * Copyright 2023 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *      https://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+package androidx.media3.exoplayer.text;
+
+import androidx.annotation.Nullable;
+import androidx.media3.common.C;
+import androidx.media3.common.text.Cue;
+import androidx.media3.common.util.Util;
+import androidx.media3.extractor.text.CuesWithTiming;
+import androidx.media3.extractor.text.SimpleSubtitleDecoder;
+import androidx.media3.extractor.text.Subtitle;
+import androidx.media3.extractor.text.SubtitleParser;
+import com.google.common.collect.ImmutableList;
+import com.google.common.collect.Ordering;
+import java.util.List;
+
+/**
+ * Wrapper around a {@link SubtitleParser} that can be used instead of any current {@link
+ * SimpleSubtitleDecoder} subclass. The main {@link #decode(byte[], int, boolean)} method will be
+ * delegating the parsing of the data to the underlying {@link SubtitleParser} instance and its
+ * {@link SubtitleParser#parse(byte[], int, int)} implementation.
+ *
+ * <p>Functionally, once each XXXDecoder class is refactored to be a XXXParser that implements
+ * {@link SubtitleParser}, the following should be equivalent:
+ *
+ * <ul>
+ *   <li>DelegatingSubtitleDecoder("XXX", new XXXParser())
+ *   <li>XXXDecoder()
+ * </ul>
+ *
+ * <p>Or in the case with initialization data:
+ *
+ * <ul>
+ *   <li>DelegatingSubtitleDecoder("XXX", new XXXParser(initializationData))
+ *   <li>XXXDecoder(initializationData)
+ * </ul>
+ *
+ * <p>TODO(b/289983417): this will only be used in the old decoding flow (Decoder after SampleQueue)
+ * while we maintain dual architecture. Once we fully migrate to the pre-SampleQueue flow, it can be
+ * deprecated and later deleted.
+ */
+/* package */ final class DelegatingSubtitleDecoder extends SimpleSubtitleDecoder {
+
+  private static final Subtitle EMPTY = new SubtitleFromCuesWithTiming(ImmutableList.of());
+  private final SubtitleParser subtitleParser;
+
+  /* package */ DelegatingSubtitleDecoder(String name, SubtitleParser subtitleParser) {
+    super(name);
+    this.subtitleParser = subtitleParser;
+  }
+
+  @Override
+  protected Subtitle decode(byte[] data, int length, boolean reset) {
+    if (reset) {
+      subtitleParser.reset();
+    }
+    @Nullable List<CuesWithTiming> cuesWithTiming = subtitleParser.parse(data);
+    if (cuesWithTiming == null) {
+      return EMPTY;
+    }
+    return new SubtitleFromCuesWithTiming(cuesWithTiming);
+  }
+
+  // TODO: ImmutableLongArray is no longer Beta, remove suppression when we upgrade Guava dep
+  @SuppressWarnings("UnstableApiUsage")
+  private static final class SubtitleFromCuesWithTiming implements Subtitle {
+
+    private final ImmutableList<ImmutableList<Cue>> cuesListForUniqueStartTimes;
+    private final long[] cuesStartTimesUs;
+
+    /** Ordering of two CuesWithTiming objects based on their startTimeUs values. */
+    private static final Ordering<CuesWithTiming> CUES_BY_START_TIME_ASCENDING =
+        Ordering.natural().onResultOf(c -> c.startTimeUs);
+
+    SubtitleFromCuesWithTiming(List<CuesWithTiming> cuesWithTimingList) {
+      this.cuesStartTimesUs = new long[cuesWithTimingList.size()];
+      ImmutableList.Builder<ImmutableList<Cue>> cuesListForUniqueStartTimes =
+          ImmutableList.builder();
+      ImmutableList<CuesWithTiming> sortedCuesWithTimingList =
+          ImmutableList.sortedCopyOf(CUES_BY_START_TIME_ASCENDING, cuesWithTimingList);
+      for (int i = 0; i < sortedCuesWithTimingList.size(); i++) {
+        cuesListForUniqueStartTimes.add(sortedCuesWithTimingList.get(i).cues);
+        cuesStartTimesUs[i] = sortedCuesWithTimingList.get(i).startTimeUs;
+      }
+      this.cuesListForUniqueStartTimes = cuesListForUniqueStartTimes.build();
+    }
+
+    @Override
+    public int getNextEventTimeIndex(long timeUs) {
+      int index =
+          Util.binarySearchCeil(
+              cuesStartTimesUs,
+              /* value= */ timeUs,
+              /* inclusive= */ false,
+              /* stayInBounds= */ false);
+      return index < cuesStartTimesUs.length ? index : C.INDEX_UNSET;
+    }
+
+    @Override
+    public int getEventTimeCount() {
+      return cuesStartTimesUs.length;
+    }
+
+    @Override
+    public long getEventTime(int index) {
+      return cuesStartTimesUs[index];
+    }
+
+    @Override
+    public ImmutableList<Cue> getCues(long timeUs) {
+      int index =
+          Util.binarySearchFloor(
+              cuesStartTimesUs,
+              /* value= */ timeUs,
+              /* inclusive= */ true,
+              /* stayInBounds= */ false);
+      if (index == -1) {
+        // timeUs is earlier than the start of the first List<Cue> in cuesListForUniqueStartTimes.
+        return ImmutableList.of();
+      } else {
+        return cuesListForUniqueStartTimes.get(index);
+      }
+    }
+  }
+}