diff --git a/content/content_renderer.gypi b/content/content_renderer.gypi
index 7de661fd4260e6..a8371e0b24ac7e 100644
--- a/content/content_renderer.gypi
+++ b/content/content_renderer.gypi
@@ -118,14 +118,14 @@
     'renderer/notification_provider.h',
     'renderer/paint_aggregator.cc',
     'renderer/paint_aggregator.h',
-    'renderer/pepper_parent_context_provider.cc',
-    'renderer/pepper_parent_context_provider.h',
-    'renderer/pepper_platform_context_3d_impl.cc',
-    'renderer/pepper_platform_context_3d_impl.h',
-    'renderer/pepper_platform_video_capture_impl.cc',
-    'renderer/pepper_platform_video_capture_impl.h',
-    'renderer/pepper_plugin_delegate_impl.cc',
-    'renderer/pepper_plugin_delegate_impl.h',
+    'renderer/pepper/pepper_parent_context_provider.cc',
+    'renderer/pepper/pepper_parent_context_provider.h',
+    'renderer/pepper/pepper_platform_context_3d_impl.cc',
+    'renderer/pepper/pepper_platform_context_3d_impl.h',
+    'renderer/pepper/pepper_platform_video_capture_impl.cc',
+    'renderer/pepper/pepper_platform_video_capture_impl.h',
+    'renderer/pepper/pepper_plugin_delegate_impl.cc',
+    'renderer/pepper/pepper_plugin_delegate_impl.h',
     'renderer/plugin_channel_host.cc',
     'renderer/plugin_channel_host.h',
     'renderer/render_process.h',
diff --git a/content/content_tests.gypi b/content/content_tests.gypi
index 843e2fa878ff3d..2965cb89e5024d 100644
--- a/content/content_tests.gypi
+++ b/content/content_tests.gypi
@@ -279,7 +279,7 @@
         'renderer/media/video_capture_impl_unittest.cc',
         'renderer/media/video_capture_message_filter_unittest.cc',
         'renderer/paint_aggregator_unittest.cc',
-        'renderer/pepper_plugin_delegate_impl_unittest.cc',
+        'renderer/pepper/pepper_plugin_delegate_impl_unittest.cc',
         'renderer/v8_value_converter_impl_unittest.cc',
         'test/gpu/gpu_test_config_unittest.cc',
         'test/gpu/gpu_test_expectations_parser_unittest.cc',
diff --git a/content/renderer/pepper_parent_context_provider.cc b/content/renderer/pepper/pepper_parent_context_provider.cc
similarity index 64%
rename from content/renderer/pepper_parent_context_provider.cc
rename to content/renderer/pepper/pepper_parent_context_provider.cc
index 2b674695460f56..90c7383232ca54 100644
--- a/content/renderer/pepper_parent_context_provider.cc
+++ b/content/renderer/pepper/pepper_parent_context_provider.cc
@@ -1,8 +1,8 @@
-// Copyright (c) 2011 The Chromium Authors. All rights reserved.
+// Copyright (c) 2012 The Chromium Authors. All rights reserved.
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "content/renderer/pepper_parent_context_provider.h"
+#include "content/renderer/pepper/pepper_parent_context_provider.h"
 
 PepperParentContextProvider::PepperParentContextProvider() {
 }
diff --git a/content/renderer/pepper_parent_context_provider.h b/content/renderer/pepper/pepper_parent_context_provider.h
similarity index 75%
rename from content/renderer/pepper_parent_context_provider.h
rename to content/renderer/pepper/pepper_parent_context_provider.h
index c0a5c75b4b514a..c749792aa65105 100644
--- a/content/renderer/pepper_parent_context_provider.h
+++ b/content/renderer/pepper/pepper_parent_context_provider.h
@@ -2,8 +2,8 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#ifndef CONTENT_RENDERER_PEPPER_PARENT_CONTEXT_PROVIDER_H_
-#define CONTENT_RENDERER_PEPPER_PARENT_CONTEXT_PROVIDER_H_
+#ifndef CONTENT_RENDERER_PEPPER_PEPPER_PARENT_CONTEXT_PROVIDER_H_
+#define CONTENT_RENDERER_PEPPER_PEPPER_PARENT_CONTEXT_PROVIDER_H_
 #pragma once
 
 #include "base/basictypes.h"
@@ -24,4 +24,4 @@ class PepperParentContextProvider {
   DISALLOW_COPY_AND_ASSIGN(PepperParentContextProvider);
 };
 
-#endif  // CONTENT_RENDERER_PEPPER_PARENT_CONTEXT_PROVIDER_H_
+#endif  // CONTENT_RENDERER_PEPPER_PEPPER_PARENT_CONTEXT_PROVIDER_H_
diff --git a/content/renderer/pepper_platform_context_3d_impl.cc b/content/renderer/pepper/pepper_platform_context_3d_impl.cc
similarity index 97%
rename from content/renderer/pepper_platform_context_3d_impl.cc
rename to content/renderer/pepper/pepper_platform_context_3d_impl.cc
index fe5b9d6403477e..c16003c1add969 100644
--- a/content/renderer/pepper_platform_context_3d_impl.cc
+++ b/content/renderer/pepper/pepper_platform_context_3d_impl.cc
@@ -2,13 +2,13 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "content/renderer/pepper_platform_context_3d_impl.h"
+#include "content/renderer/pepper/pepper_platform_context_3d_impl.h"
 
 #include "base/bind.h"
 #include "content/common/gpu/client/content_gl_context.h"
 #include "content/common/gpu/client/gpu_channel_host.h"
 #include "content/common/gpu/client/command_buffer_proxy.h"
-#include "content/renderer/pepper_parent_context_provider.h"
+#include "content/renderer/pepper/pepper_parent_context_provider.h"
 #include "content/renderer/render_thread_impl.h"
 #include "googleurl/src/gurl.h"
 #include "gpu/command_buffer/client/gles2_cmd_helper.h"
diff --git a/content/renderer/pepper_platform_context_3d_impl.h b/content/renderer/pepper/pepper_platform_context_3d_impl.h
similarity index 87%
rename from content/renderer/pepper_platform_context_3d_impl.h
rename to content/renderer/pepper/pepper_platform_context_3d_impl.h
index c75d7d8418a77a..627d0dce379721 100644
--- a/content/renderer/pepper_platform_context_3d_impl.h
+++ b/content/renderer/pepper/pepper_platform_context_3d_impl.h
@@ -1,8 +1,10 @@
 // Copyright (c) 2012 The Chromium Authors. All rights reserved.
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
-#ifndef CONTENT_RENDERER_PEPPER_PLATFORM_CONTEXT_3D_IMPL_H_
-#define CONTENT_RENDERER_PEPPER_PLATFORM_CONTEXT_3D_IMPL_H_
+
+#ifndef CONTENT_RENDERER_PEPPER_PEPPER_PLATFORM_CONTEXT_3D_IMPL_H_
+#define CONTENT_RENDERER_PEPPER_PEPPER_PLATFORM_CONTEXT_3D_IMPL_H_
+#pragma once
 
 #include "base/callback.h"
 #include "base/memory/scoped_ptr.h"
@@ -52,4 +54,4 @@ class PlatformContext3DImpl
 
 #endif  // ENABLE_GPU
 
-#endif  // CONTENT_RENDERER_PEPPER_PLATFORM_CONTEXT_3D_IMPL_H_
+#endif  // CONTENT_RENDERER_PEPPER_PEPPER_PLATFORM_CONTEXT_3D_IMPL_H_
diff --git a/content/renderer/pepper_platform_video_capture_impl.cc b/content/renderer/pepper/pepper_platform_video_capture_impl.cc
similarity index 97%
rename from content/renderer/pepper_platform_video_capture_impl.cc
rename to content/renderer/pepper/pepper_platform_video_capture_impl.cc
index fd71a1afdb25ce..7d20d5e7e550c1 100644
--- a/content/renderer/pepper_platform_video_capture_impl.cc
+++ b/content/renderer/pepper/pepper_platform_video_capture_impl.cc
@@ -2,13 +2,13 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "content/renderer/pepper_platform_video_capture_impl.h"
+#include "content/renderer/pepper/pepper_platform_video_capture_impl.h"
 
 #include "base/bind.h"
 #include "base/logging.h"
 #include "base/message_loop_proxy.h"
 #include "content/renderer/media/video_capture_impl_manager.h"
-#include "content/renderer/pepper_plugin_delegate_impl.h"
+#include "content/renderer/pepper/pepper_plugin_delegate_impl.h"
 #include "content/renderer/render_thread_impl.h"
 #include "media/video/capture/video_capture_proxy.h"
 
diff --git a/content/renderer/pepper_platform_video_capture_impl.h b/content/renderer/pepper/pepper_platform_video_capture_impl.h
similarity index 92%
rename from content/renderer/pepper_platform_video_capture_impl.h
rename to content/renderer/pepper/pepper_platform_video_capture_impl.h
index 4330226c07f157..07fd27574e85ff 100644
--- a/content/renderer/pepper_platform_video_capture_impl.h
+++ b/content/renderer/pepper/pepper_platform_video_capture_impl.h
@@ -2,8 +2,8 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#ifndef CONTENT_RENDERER_PEPPER_PLATFORM_VIDEO_CAPTURE_IMPL_H_
-#define CONTENT_RENDERER_PEPPER_PLATFORM_VIDEO_CAPTURE_IMPL_H_
+#ifndef CONTENT_RENDERER_PEPPER_PEPPER_PLATFORM_VIDEO_CAPTURE_IMPL_H_
+#define CONTENT_RENDERER_PEPPER_PEPPER_PLATFORM_VIDEO_CAPTURE_IMPL_H_
 #pragma once
 
 #include <string>
@@ -80,4 +80,4 @@ class PepperPlatformVideoCaptureImpl
   DISALLOW_COPY_AND_ASSIGN(PepperPlatformVideoCaptureImpl);
 };
 
-#endif  // CONTENT_RENDERER_PEPPER_PLATFORM_VIDEO_CAPTURE_IMPL_H_
+#endif  // CONTENT_RENDERER_PEPPER_PEPPER_PLATFORM_VIDEO_CAPTURE_IMPL_H_
diff --git a/content/renderer/pepper_plugin_delegate_impl.cc b/content/renderer/pepper/pepper_plugin_delegate_impl.cc
similarity index 99%
rename from content/renderer/pepper_plugin_delegate_impl.cc
rename to content/renderer/pepper/pepper_plugin_delegate_impl.cc
index ff8e372c364659..0907a5b36a58dd 100644
--- a/content/renderer/pepper_plugin_delegate_impl.cc
+++ b/content/renderer/pepper/pepper_plugin_delegate_impl.cc
@@ -2,7 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "content/renderer/pepper_plugin_delegate_impl.h"
+#include "content/renderer/pepper/pepper_plugin_delegate_impl.h"
 
 #include <cmath>
 #include <map>
@@ -41,8 +41,8 @@
 #include "content/renderer/media/media_stream_dispatcher_eventhandler.h"
 #include "content/renderer/media/pepper_platform_video_decoder_impl.h"
 #include "content/renderer/p2p/p2p_transport_impl.h"
-#include "content/renderer/pepper_platform_context_3d_impl.h"
-#include "content/renderer/pepper_platform_video_capture_impl.h"
+#include "content/renderer/pepper/pepper_platform_context_3d_impl.h"
+#include "content/renderer/pepper/pepper_platform_video_capture_impl.h"
 #include "content/renderer/render_thread_impl.h"
 #include "content/renderer/render_view_impl.h"
 #include "content/renderer/render_widget_fullscreen_pepper.h"
diff --git a/content/renderer/pepper_plugin_delegate_impl.h b/content/renderer/pepper/pepper_plugin_delegate_impl.h
similarity index 98%
rename from content/renderer/pepper_plugin_delegate_impl.h
rename to content/renderer/pepper/pepper_plugin_delegate_impl.h
index 527787aa3a25c5..0679f38239eb72 100644
--- a/content/renderer/pepper_plugin_delegate_impl.h
+++ b/content/renderer/pepper/pepper_plugin_delegate_impl.h
@@ -2,8 +2,8 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#ifndef CONTENT_RENDERER_PEPPER_PLUGIN_DELEGATE_IMPL_H_
-#define CONTENT_RENDERER_PEPPER_PLUGIN_DELEGATE_IMPL_H_
+#ifndef CONTENT_RENDERER_PEPPER_PEPPER_PLUGIN_DELEGATE_IMPL_H_
+#define CONTENT_RENDERER_PEPPER_PEPPER_PLUGIN_DELEGATE_IMPL_H_
 #pragma once
 
 #include <map>
@@ -18,7 +18,7 @@
 #include "content/common/content_export.h"
 #include "content/public/renderer/render_view_observer.h"
 #include "content/renderer/mouse_lock_dispatcher.h"
-#include "content/renderer/pepper_parent_context_provider.h"
+#include "content/renderer/pepper/pepper_parent_context_provider.h"
 #include "ppapi/proxy/broker_dispatcher.h"
 #include "ppapi/proxy/proxy_channel.h"
 #include "ppapi/shared_impl/private/tcp_socket_private_impl.h"
@@ -507,4 +507,4 @@ class PepperPluginDelegateImpl
   DISALLOW_COPY_AND_ASSIGN(PepperPluginDelegateImpl);
 };
 
-#endif  // CONTENT_RENDERER_PEPPER_PLUGIN_DELEGATE_IMPL_H_
+#endif  // CONTENT_RENDERER_PEPPER_PEPPER_PLUGIN_DELEGATE_IMPL_H_
diff --git a/content/renderer/pepper_plugin_delegate_impl_unittest.cc b/content/renderer/pepper/pepper_plugin_delegate_impl_unittest.cc
similarity index 94%
rename from content/renderer/pepper_plugin_delegate_impl_unittest.cc
rename to content/renderer/pepper/pepper_plugin_delegate_impl_unittest.cc
index 73baa2510bddfa..006a5be98b3c6a 100644
--- a/content/renderer/pepper_plugin_delegate_impl_unittest.cc
+++ b/content/renderer/pepper/pepper_plugin_delegate_impl_unittest.cc
@@ -1,8 +1,8 @@
-// Copyright (c) 2011 The Chromium Authors. All rights reserved.
+// Copyright (c) 2012 The Chromium Authors. All rights reserved.
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#include "content/renderer/pepper_plugin_delegate_impl.h"
+#include "content/renderer/pepper/pepper_plugin_delegate_impl.h"
 
 #if defined(OS_POSIX)
 #include <fcntl.h>
diff --git a/content/renderer/render_view_impl.h b/content/renderer/render_view_impl.h
index 10542d01d012e5..4e98228cafafa5 100644
--- a/content/renderer/render_view_impl.h
+++ b/content/renderer/render_view_impl.h
@@ -21,8 +21,6 @@
 #include "base/observer_list.h"
 #include "base/timer.h"
 #include "build/build_config.h"
-#include "content/renderer/render_view_selection.h"
-#include "content/renderer/renderer_webcookiejar_impl.h"
 #include "content/common/content_export.h"
 #include "content/common/edit_command.h"
 #include "content/common/gpu/client/webgraphicscontext3d_command_buffer_impl.h"
@@ -32,11 +30,13 @@
 #include "content/public/common/renderer_preferences.h"
 #include "content/public/common/stop_find_action.h"
 #include "content/public/renderer/render_view.h"
-#include "content/renderer/pepper_plugin_delegate_impl.h"
+#include "content/renderer/pepper/pepper_plugin_delegate_impl.h"
+#include "content/renderer/renderer_webcookiejar_impl.h"
+#include "content/renderer/render_view_selection.h"
 #include "content/renderer/render_widget.h"
 #include "ipc/ipc_platform_file.h"
-#include "third_party/WebKit/Source/WebKit/chromium/public/WebConsoleMessage.h"
 #include "third_party/WebKit/Source/WebKit/chromium/public/platform/WebFileSystem.h"
+#include "third_party/WebKit/Source/WebKit/chromium/public/WebConsoleMessage.h"
 #include "third_party/WebKit/Source/WebKit/chromium/public/WebFrameClient.h"
 #include "third_party/WebKit/Source/WebKit/chromium/public/WebIconURL.h"
 #include "third_party/WebKit/Source/WebKit/chromium/public/WebNode.h"
diff --git a/content/renderer/render_widget_fullscreen_pepper.cc b/content/renderer/render_widget_fullscreen_pepper.cc
index 094fe383ecd0f2..122fa45d282224 100644
--- a/content/renderer/render_widget_fullscreen_pepper.cc
+++ b/content/renderer/render_widget_fullscreen_pepper.cc
@@ -8,7 +8,7 @@
 #include "base/message_loop.h"
 #include "content/common/gpu/client/gpu_channel_host.h"
 #include "content/common/view_messages.h"
-#include "content/renderer/pepper_platform_context_3d_impl.h"
+#include "content/renderer/pepper/pepper_platform_context_3d_impl.h"
 #include "content/renderer/render_thread_impl.h"
 #include "gpu/command_buffer/client/gles2_implementation.h"
 #include "third_party/WebKit/Source/WebKit/chromium/public/WebCursorInfo.h"
diff --git a/content/renderer/render_widget_fullscreen_pepper.h b/content/renderer/render_widget_fullscreen_pepper.h
index 61704df204eb65..1597f8f4bf0d8a 100644
--- a/content/renderer/render_widget_fullscreen_pepper.h
+++ b/content/renderer/render_widget_fullscreen_pepper.h
@@ -7,7 +7,7 @@
 
 #include "base/memory/weak_ptr.h"
 #include "content/common/gpu/client/content_gl_context.h"
-#include "content/renderer/pepper_parent_context_provider.h"
+#include "content/renderer/pepper/pepper_parent_context_provider.h"
 #include "content/renderer/render_widget_fullscreen.h"
 #include "third_party/WebKit/Source/WebKit/chromium/public/WebWidget.h"
 #include "webkit/plugins/ppapi/fullscreen_container.h"