diff --git a/docs/dev/build_android.md b/docs/dev/build_android.md
index 91cd94644a6e6e..8a42fc6f2be342 100644
--- a/docs/dev/build_android.md
+++ b/docs/dev/build_android.md
@@ -5,49 +5,119 @@ This article describes how to build OpenVINO for Android operating systems.
 ## Software requirements
 
 - [CMake](https://cmake.org/download/) 3.13 or higher
-- Android NDK (this guide has been validated with r20 release)
+- [SCons](https://scons.org/pages/download.html) 4.6.0 or higher
+- [Android SDK Platform Tools](https://developer.android.com/tools/releases/platform-tools) (this guide has been validated with 30.0.0 release)
+- [Android NDK](https://developer.android.com/ndk/downloads) (this guide has been validated with r26 release)
 
 ## How to build
 
-1. Download and unpack [Android NDK](https://developer.android.com/ndk/downloads). Let's assume that `~/Downloads` is used as a working folder.
+### Create a work directory 
   ```sh
-  cd ~/Downloads
-  wget https://dl.google.com/android/repository/android-ndk-r20-linux-x86_64.zip
-
-  unzip android-ndk-r20-linux-x86_64.zip
-  mv android-ndk-r20 android-ndk
+  mkdir openvino-android
+  export OPV_HOME_DIR=${PWD}/openvino-android
   ```
 
-2. Create a build folder:
+### Download and unpack Android packages 
+* Download and unpack [Android NDK](https://developer.android.com/ndk/downloads)
   ```sh
-  mkdir build
-  ```
+  wget https://dl.google.com/android/repository/android-ndk-r26d-linux.zip --directory-prefix $OPV_HOME_DIR
 
-3. Change working directory to `build` and run `cmake` to create makefiles. Then run `make`.
+  unzip $OPV_HOME_DIR/android-ndk-r26d-linux.zip -d $OPV_HOME_DIR
+  mv $OPV_HOME_DIR/android-ndk-r26d $OPV_HOME_DIR/android-ndk
+  export ANDROID_NDK_PATH=$OPV_HOME_DIR/android-ndk
+  ```
+* Download and unpack [Android SDK Platform Tools](https://developer.android.com/tools/releases/platform-tools)
   ```sh
-  cd build
+  wget https://dl.google.com/android/repository/platform-tools-latest-linux.zip --directory-prefix $OPV_HOME_DIR
 
-  cmake .. \
-    -DCMAKE_TOOLCHAIN_FILE=~/Downloads/android-ndk/build/cmake/android.toolchain.cmake \
-    -DANDROID_ABI=x86_64 \
-    -DANDROID_PLATFORM=21 \
-    -DANDROID_STL=c++_shared
-
-  make --jobs=$(nproc --all)
+  unzip $OPV_HOME_DIR/platform-tools-latest-linux.zip -d $OPV_HOME_DIR
+  export ANDROID_TOOLS_PATH=$OPV_HOME_DIR/platform-tools
   ```
+_For Windows and Mac operating systems, the downloading and unpacking steps are similar._
 
-  * `ANDROID_ABI` specifies target architecture:
+### Set the environment variables for building
+  ```sh
+  export CURRENT_ANDROID_ABI=`$ANDROID_TOOLS_PATH/adb shell getprop ro.product.cpu.abi`
+  export CURRENT_ANDROID_PLATFORM=30
+  export CURRENT_ANDROID_STL=c++_shared
+  export CURRENT_CMAKE_TOOLCHAIN_FILE=$ANDROID_NDK_PATH/build/cmake/android.toolchain.cmake
+  ```
+* `ANDROID_ABI` specifies the target architecture:
     * `x86_64` for x64 build
     * `armeabi-v7a with NEON` for ARM with NEON support
     * `arm64-v8a` for ARM 64 bits
-  * `ANDROID_PLATFORM` - Android API version
-  * `ANDROID_STL` specifies that shared C++ runtime is used. Copy `~/Downloads/android-ndk/sources/cxx-stl/llvm-libc++/libs/x86_64/libc++_shared.so` from Android NDK along with built binaries
+* `ANDROID_PLATFORM` specifies the Android API version.
+* `ANDROID_STL` indicates that a shared C++ runtime is used.
 
-4. To reduce the binaries size, use `strip` tool from NDK:
+### Build and install OneTBB™
+To improve the parallelism performance of the OpenVINO™ library using OneTBB, it is required to separately build OneTBB for a specific version of the Android NDK:
+  ```sh
+  # Clone OneTBB™ repository 
+  git clone --recursive https://github.com/oneapi-src/oneTBB $OPV_HOME_DIR/one-tbb
+  # Create build and install directory 
+  mkdir $OPV_HOME_DIR/one-tbb-build $OPV_HOME_DIR/one-tbb-install
+  # Configure OneTBB™ CMake project 
+  cmake -S $OPV_HOME_DIR/one-tbb \
+        -B $OPV_HOME_DIR/one-tbb-build \
+        -DCMAKE_BUILD_TYPE=Release \
+        -DCMAKE_INSTALL_PREFIX=$OPV_HOME_DIR/one-tbb-install \
+        -DCMAKE_TOOLCHAIN_FILE=$CURRENT_CMAKE_TOOLCHAIN_FILE \
+        -DANDROID_ABI=$CURRENT_ANDROID_ABI \
+        -DANDROID_PLATFORM=$CURRENT_ANDROID_PLATFORM \
+        -DANDROID_STL=$CURRENT_ANDROID_STL \
+        -DTBB_TEST=OFF \
+        -DCMAKE_SHARED_LINKER_FLAGS="-Wl,--undefined-version" 
+  # Build OneTBB™ project 
+  cmake --build $OPV_HOME_DIR/one-tbb-build --parallel
+  # Install OneTBB™ project 
+  cmake --install $OPV_HOME_DIR/one-tbb-build
+  ```
 
-```bash
-~/Downloads/android-ndk/toolchains/llvm/prebuilt/linux-x86_64/x86_64-linux-android/bin/strip openvino/bin/intel64/Release/lib/*.so
-```
+### Build and install OpenVINO™
+  ```sh
+  # Clone OpenVINO™ repository 
+  git clone --recursive https://github.com/openvinotoolkit/openvino $OPV_HOME_DIR/openvino
+  # Create build and install directory 
+  mkdir $OPV_HOME_DIR/openvino-build $OPV_HOME_DIR/openvino-install
+  # Configure OpenVINO™ CMake project 
+  cmake -S $OPV_HOME_DIR/openvino \
+        -B $OPV_HOME_DIR/openvino-build \
+        -DCMAKE_INSTALL_PREFIX=$OPV_HOME_DIR/openvino-install \
+        -DCMAKE_TOOLCHAIN_FILE=$CURRENT_CMAKE_TOOLCHAIN_FILE \
+        -DANDROID_ABI=$CURRENT_ANDROID_ABI \
+        -DANDROID_PLATFORM=$CURRENT_ANDROID_PLATFORM \
+        -DANDROID_STL=$CURRENT_ANDROID_STL \
+        -DTBB_DIR=$OPV_HOME_DIR/one-tbb-install/lib/cmake/TBB
+  # Build OpenVINO™ project 
+  cmake --build $OPV_HOME_DIR/openvino-build --parallel
+  # Install OpenVINO™ project 
+  cmake --install $OPV_HOME_DIR/openvino-build
+  ```
+
+### Download the example model
+  We will use `mobelinet-v3-tf` example model
+  ```sh
+  mkdir $OPV_HOME_DIR/mobelinet-v3-tf
+  wget https://storage.openvinotoolkit.org/repositories/openvino_notebooks/models/mobelinet-v3-tf/FP32/v3-small_224_1.0_float.xml -P $OPV_HOME_DIR/mobelinet-v3-tf/
+  wget https://storage.openvinotoolkit.org/repositories/openvino_notebooks/models/mobelinet-v3-tf/FP32/v3-small_224_1.0_float.bin -P $OPV_HOME_DIR/mobelinet-v3-tf/
+  ```
+
+### Use the ADB tool to run the example model and check the library
+_This example is demonstrated for aarch64 architecture_
+  ```sh
+  # Copy OpenVINO™ libraries to android device
+  $ANDROID_TOOLS_PATH/adb push --sync $OPV_HOME_DIR/openvino-install/runtime/lib/aarch64/* /data/local/tmp/
+  # Copy OneTBB libraries to android device
+  $ANDROID_TOOLS_PATH/adb push --sync $OPV_HOME_DIR/one-tbb-install/lib/* /data/local/tmp/
+  # Copy shared STL library to android device
+  $ANDROID_TOOLS_PATH/adb push --sync $ANDROID_NDK_PATH/toolchains/llvm/prebuilt/linux-x86_64/sysroot/usr/lib/aarch64-linux-android/libc++_shared.so /data/local/tmp/
+  # Copy example model files
+  $ANDROID_TOOLS_PATH/adb push --sync $OPV_HOME_DIR/mobelinet-v3-tf /data/local/tmp/
+  # Copy OpenVINO™ benchmark_app tool to android device
+  $ANDROID_TOOLS_PATH/adb push --sync $OPV_HOME_DIR/openvino/bin/aarch64/Release/benchmark_app /data/local/tmp/
+  # Run OpenVINO™ benchmark_app tool
+  $ANDROID_TOOLS_PATH/adb shell "LD_LIBRARY_PATH=/data/local/tmp ./data/local/tmp/benchmark_app -m /data/local/tmp/mobelinet-v3-tf/v3-small_224_1.0_float.xml -hint latency"
+  ```
 
 ## See also
 
@@ -55,4 +125,3 @@ This article describes how to build OpenVINO for Android operating systems.
  * [OpenVINO Developer Documentation](index.md)
  * [OpenVINO Get Started](./get_started.md)
  * [How to build OpenVINO](build.md)
-