Import Cobalt 25.master.0.1033734
diff --git a/third_party/opus/DEPS b/third_party/opus/DEPS
new file mode 100644
index 0000000..32bad4e
--- /dev/null
+++ b/third_party/opus/DEPS
@@ -0,0 +1,15 @@
+include_rules = [
+  "+arm",
+  "+celt",
+  "+fixed",
+  "+mips",
+  "+x86",
+]
+
+# For our own unit tests.
+specific_include_rules = {
+  ".*(benchmark|tests)\.cc": [
+    "+base",
+    "+testing",
+  ]
+}