diff --git a/dp/wifi3.0/dp_ipa.c b/dp/wifi3.0/dp_ipa.c
index 95bcc1bdaf..810a75e0f5 100644
--- a/dp/wifi3.0/dp_ipa.c
+++ b/dp/wifi3.0/dp_ipa.c
@@ -15,8 +15,6 @@
  * OR IN CONNECTION WITH THE USE OR PERFORMANCE OF THIS SOFTWARE.
  */
 
-#ifdef IPA_OFFLOAD
-
 #include <wlan_ipa_ucfg_api.h>
 #include <wlan_ipa_core.h>
 #include <qdf_ipa_wdi3.h>
@@ -42,6 +40,8 @@
 #include "dp_txrx_wds.h"
 #endif
 
+#ifdef IPA_OFFLOAD
+
 /* Hard coded config parameters until dp_ops_cfg.cfg_attach implemented */
 #define CFG_IPA_UC_TX_BUF_SIZE_DEFAULT            (2048)
 
diff --git a/ipa/core/inc/wlan_ipa_core.h b/ipa/core/inc/wlan_ipa_core.h
index f68044faed..009302ea69 100644
--- a/ipa/core/inc/wlan_ipa_core.h
+++ b/ipa/core/inc/wlan_ipa_core.h
@@ -20,11 +20,11 @@
 #ifndef _WLAN_IPA_CORE_H_
 #define _WLAN_IPA_CORE_H_
 
-#ifdef IPA_OFFLOAD
-
 #include "wlan_ipa_priv.h"
 #include "wlan_ipa_public_struct.h"
 
+#ifdef IPA_OFFLOAD
+
 /**
  * wlan_ipa_is_enabled() - Is IPA enabled?
  * @ipa_cfg: IPA config
diff --git a/ipa/core/inc/wlan_ipa_main.h b/ipa/core/inc/wlan_ipa_main.h
index 186c90a3e3..2cc49cc495 100644
--- a/ipa/core/inc/wlan_ipa_main.h
+++ b/ipa/core/inc/wlan_ipa_main.h
@@ -24,13 +24,12 @@
 #ifndef _WLAN_IPA_MAIN_H_
 #define _WLAN_IPA_MAIN_H_
 
-#ifdef IPA_OFFLOAD
-
 #include <wlan_objmgr_psoc_obj.h>
 #include <wlan_objmgr_pdev_obj.h>
 #include <wlan_ipa_public_struct.h>
 #include <wlan_ipa_priv.h>
 
+#ifdef IPA_OFFLOAD
 /* Declare a variable for IPA instancess added based on pdev */
 extern uint8_t g_instances_added;
 #define IPA_INVALID_HDL 0xFF
diff --git a/ipa/core/inc/wlan_ipa_priv.h b/ipa/core/inc/wlan_ipa_priv.h
index 9d940cc014..606222f7ca 100644
--- a/ipa/core/inc/wlan_ipa_priv.h
+++ b/ipa/core/inc/wlan_ipa_priv.h
@@ -25,8 +25,6 @@
 #ifndef _WLAN_IPA_PRIV_STRUCT_H_
 #define _WLAN_IPA_PRIV_STRUCT_H_
 
-#ifdef IPA_OFFLOAD
-
 #include <linux/version.h>
 #include <linux/kernel.h>
 
@@ -48,6 +46,7 @@
 #include "cdp_txrx_ipa.h"
 #endif
 
+#ifdef IPA_OFFLOAD
 #define WLAN_IPA_RX_INACTIVITY_MSEC_DELAY   1000
 #define WLAN_IPA_UC_WLAN_8023_HDR_SIZE      14
 
diff --git a/ipa/core/src/wlan_ipa_core.c b/ipa/core/src/wlan_ipa_core.c
index 693d31d635..119275403f 100644
--- a/ipa/core/src/wlan_ipa_core.c
+++ b/ipa/core/src/wlan_ipa_core.c
@@ -30,6 +30,7 @@
 #include <wmi_unified_param.h>
 #include <wlan_osif_priv.h>
 #include <net/cfg80211.h>
+#ifdef IPA_OFFLOAD
 #ifdef IPA_OPT_WIFI_DP
 #include "init_deinit_lmac.h"
 #endif
@@ -5208,3 +5209,4 @@ void wlan_ipa_wdi_opt_dpath_notify_flt_add_rem_cb(int flt0_rslt, int flt1_rslt)
 	qdf_event_set(&ipa_obj->ipa_flt_evnt);
 }
 #endif /* IPA_OPT_WIFI_DP */
+#endif /* IPA_OFFLOAD */
diff --git a/ipa/core/src/wlan_ipa_main.c b/ipa/core/src/wlan_ipa_main.c
index bb0c6639a1..3a80b50c1c 100644
--- a/ipa/core/src/wlan_ipa_main.c
+++ b/ipa/core/src/wlan_ipa_main.c
@@ -1,6 +1,6 @@
 /*
  * Copyright (c) 2018-2021 The Linux Foundation. All rights reserved.
- * Copyright (c) 2021-2022 Qualcomm Innovation Center, Inc. All rights reserved.
+ * Copyright (c) 2021-2023 Qualcomm Innovation Center, Inc. All rights reserved.
  *
  * Permission to use, copy, modify, and/or distribute this software for
  * any purpose with or without fee is hereby granted, provided that the
@@ -27,6 +27,7 @@
 #include "cfg_ucfg_api.h"
 #include "wlan_ipa_obj_mgmt_api.h"
 
+#ifdef IPA_OFFLOAD
 static struct wlan_ipa_config *g_ipa_config;
 static bool g_ipa_hw_support;
 static bool g_ipa_pld_enable = true;
@@ -911,3 +912,4 @@ bool ipa_is_wds_enabled(void)
 {
 	return g_ipa_config ? g_ipa_config->ipa_wds : 0;
 }
+#endif /* IPA_OFFLOAD */
diff --git a/ipa/core/src/wlan_ipa_rm.c b/ipa/core/src/wlan_ipa_rm.c
index c80d93fef8..2670f5e569 100644
--- a/ipa/core/src/wlan_ipa_rm.c
+++ b/ipa/core/src/wlan_ipa_rm.c
@@ -25,6 +25,7 @@
 #include "host_diag_core_event.h"
 #include "wlan_reg_services_api.h"
 
+#ifdef IPA_OFFLOAD
 QDF_STATUS wlan_ipa_set_perf_level(struct wlan_ipa_priv *ipa_ctx,
 				    uint64_t tx_packets,
 				    uint64_t rx_packets)
@@ -542,3 +543,4 @@ bool wlan_ipa_is_rm_released(struct wlan_ipa_priv *ipa_ctx)
 	return true;
 }
 #endif /* CONFIG_IPA_WDI_UNIFIED_API */
+#endif
diff --git a/ipa/core/src/wlan_ipa_stats.c b/ipa/core/src/wlan_ipa_stats.c
index bb13b4b91a..5701eedfb4 100644
--- a/ipa/core/src/wlan_ipa_stats.c
+++ b/ipa/core/src/wlan_ipa_stats.c
@@ -23,6 +23,7 @@
 #include "cdp_txrx_ipa.h"
 #include "qdf_platform.h"
 
+#ifdef IPA_OFFLOAD
 /**
  * wlan_ipa_uc_rt_debug_host_fill - fill rt debug buffer
  * @ctext: pointer to ipa context.
@@ -1032,3 +1033,4 @@ void wlan_ipa_wdi_meter_notifier_cb(qdf_ipa_wdi_meter_evt_type_t evt,
 	qdf_op_unprotect(op_sync);
 }
 #endif /* FEATURE_METERING */
+#endif /* IPA_OFFLOAD */
diff --git a/ipa/dispatcher/src/wlan_ipa_obj_mgmt_api.c b/ipa/dispatcher/src/wlan_ipa_obj_mgmt_api.c
index e3c0770545..3517230a29 100644
--- a/ipa/dispatcher/src/wlan_ipa_obj_mgmt_api.c
+++ b/ipa/dispatcher/src/wlan_ipa_obj_mgmt_api.c
@@ -1,6 +1,6 @@
 /*
  * Copyright (c) 2018, 2020-2021 The Linux Foundation. All rights reserved.
- * Copyright (c) 2021-2022 Qualcomm Innovation Center, Inc. All rights reserved.
+ * Copyright (c) 2021-2023 Qualcomm Innovation Center, Inc. All rights reserved.
  *
  * Permission to use, copy, modify, and/or distribute this software for
  * any purpose with or without fee is hereby granted, provided that the
@@ -29,6 +29,7 @@
 #include "qdf_platform.h"
 #include "qdf_module.h"
 
+#ifdef IPA_OFFLOAD
 /* This is as per IPA capbility */
 #define MAX_INSTANCES_SUPPORTED 2
 
@@ -370,3 +371,4 @@ bool wlan_ipa_is_vlan_enabled(void)
 }
 
 qdf_export_symbol(wlan_ipa_is_vlan_enabled);
+#endif
diff --git a/ipa/dispatcher/src/wlan_ipa_tgt_api.c b/ipa/dispatcher/src/wlan_ipa_tgt_api.c
index b6438bedd4..16fb90a6c1 100644
--- a/ipa/dispatcher/src/wlan_ipa_tgt_api.c
+++ b/ipa/dispatcher/src/wlan_ipa_tgt_api.c
@@ -1,6 +1,6 @@
 /*
  * Copyright (c) 2018, 2020-2021 The Linux Foundation. All rights reserved.
- * Copyright (c) 2021 Qualcomm Innovation Center, Inc. All rights reserved.
+ * Copyright (c) 2021, 2023 Qualcomm Innovation Center, Inc. All rights reserved.
  *
  * Permission to use, copy, modify, and/or distribute this software for
  * any purpose with or without fee is hereby granted, provided that the
@@ -27,6 +27,7 @@
 #include <wlan_objmgr_pdev_obj.h>
 #include <wlan_lmac_if_def.h>
 
+#ifdef IPA_OFFLOAD
 QDF_STATUS tgt_ipa_uc_offload_enable_disable(struct wlan_objmgr_pdev *pdev,
 				struct ipa_uc_offload_control_params *req)
 {
@@ -79,4 +80,4 @@ tgt_ipa_intrabss_enable_disable(struct wlan_objmgr_pdev *pdev,
 	IPA_EXIT();
 	return status;
 }
-
+#endif
diff --git a/ipa/dispatcher/src/wlan_ipa_ucfg_api.c b/ipa/dispatcher/src/wlan_ipa_ucfg_api.c
index b3740d6bda..ee91bd68f9 100644
--- a/ipa/dispatcher/src/wlan_ipa_ucfg_api.c
+++ b/ipa/dispatcher/src/wlan_ipa_ucfg_api.c
@@ -1,6 +1,6 @@
 /*
  * Copyright (c) 2018-2021 The Linux Foundation. All rights reserved.
- * Copyright (c) 2021-2022 Qualcomm Innovation Center, Inc. All rights reserved.
+ * Copyright (c) 2021-2023 Qualcomm Innovation Center, Inc. All rights reserved.
  *
  * Permission to use, copy, modify, and/or distribute this software for
  * any purpose with or without fee is hereby granted, provided that the
@@ -25,6 +25,7 @@
 #include "cfg_ucfg_api.h"
 #include "qdf_module.h"
 
+#ifdef IPA_OFFLOAD
 void ucfg_ipa_set_pld_enable(bool flag)
 {
 	ipa_set_pld_enable(flag);
@@ -361,3 +362,4 @@ bool ucfg_ipa_is_wds_enabled(void)
 }
 
 qdf_export_symbol(ucfg_ipa_is_wds_enabled);
+#endif
diff --git a/target_if/ipa/src/target_if_ipa.c b/target_if/ipa/src/target_if_ipa.c
index 3dbe19713e..a509836b03 100644
--- a/target_if/ipa/src/target_if_ipa.c
+++ b/target_if/ipa/src/target_if_ipa.c
@@ -30,6 +30,7 @@
 #include <target_if_ipa.h>
 #include <wlan_objmgr_psoc_obj.h>
 
+#ifdef IPA_OFFLOAD
 /**
  * target_if_ipa_uc_offload_control_req() - send IPA offload control to FW
  * @psoc: pointer to PSOC object
@@ -89,3 +90,4 @@ target_if_ipa_register_tx_ops(struct wlan_lmac_if_tx_ops *tx_ops)
 
 	return QDF_STATUS_SUCCESS;
 }
+#endif