diff --git a/apps/decoder.c b/apps/decoder.c
index 09f9339db9069328f7bf2e4881ff387267c69109..af9a847aab28d08844bc1860e1b4a3460206c226 100644
--- a/apps/decoder.c
+++ b/apps/decoder.c
@@ -1297,15 +1297,24 @@ static ivas_error initOnFirstGoodFrame(
         /* If outputting MASA, open output file and write metadata for initial bad frames */
         else if ( *pBsFormat == IVAS_DEC_BS_MASA )
         {
+#ifdef FIX_350_MASA_DELAY_COMP
+            if ( ( error = MasaFileWriter_open( arg.outputWavFilename, arg.delayCompensationEnabled, ppMasaWriter ) ) != IVAS_ERR_OK )
+#else
             if ( ( error = MasaFileWriter_open( arg.outputWavFilename, ppMasaWriter ) ) != IVAS_ERR_OK )
+#endif
             {
                 fprintf( stderr, "\nError: Error opening MASA decoded metadata file %s\n", MasaFileWriter_getFilePath( *ppMasaWriter ) );
                 return error;
             }
 
             /* Duplicate good first frame metadata to fill the beginning of stream. */
+#ifdef FIX_350_MASA_DELAY_COMP
+            MASA_DECODER_EXT_OUT_META_HANDLE hMasaExtOutMeta = NULL;
+            if ( ( error = IVAS_DEC_GetMasaMetadata( hIvasDec, &hMasaExtOutMeta ) ) != IVAS_ERR_OK )
+#else
             IVAS_MASA_QMETADATA_HANDLE qMetadata = NULL;
             if ( ( error = IVAS_DEC_GetMasaMetadata( hIvasDec, &qMetadata ) ) != IVAS_ERR_OK )
+#endif
             {
                 fprintf( stderr, "\nError in IVAS_DEC_GetMasaMetadata: %s\n", IVAS_DEC_GetErrorMessage( error ) );
                 return error;
@@ -1313,7 +1322,11 @@ static ivas_error initOnFirstGoodFrame(
 
             for ( int16_t j = 0; j < numInitialBadFrames; ++j )
             {
+#ifdef FIX_350_MASA_DELAY_COMP
+                if ( ( error = MasaFileWriter_writeFrame( *ppMasaWriter, hMasaExtOutMeta ) ) != IVAS_ERR_OK )
+#else
                 if ( ( error = MasaFileWriter_writeFrame( *ppMasaWriter, qMetadata ) ) != IVAS_ERR_OK )
+#endif
                 {
                     fprintf( stderr, "\nError writing MASA metadata to file: %s\n", MasaFileWriter_getFilePath( *ppMasaWriter ) );
                     return error;
@@ -1546,14 +1559,23 @@ static ivas_error decodeG192(
             }
             else if ( bsFormat == IVAS_DEC_BS_MASA )
             {
+#ifdef FIX_350_MASA_DELAY_COMP
+                MASA_DECODER_EXT_OUT_META_HANDLE hMasaExtOutMeta;
+                if ( ( error = IVAS_DEC_GetMasaMetadata( hIvasDec, &hMasaExtOutMeta ) ) != IVAS_ERR_OK )
+#else
                 IVAS_MASA_QMETADATA_HANDLE qMetadata;
                 if ( ( error = IVAS_DEC_GetMasaMetadata( hIvasDec, &qMetadata ) ) != IVAS_ERR_OK )
+#endif
                 {
                     fprintf( stderr, "\nError in IVAS_DEC_GetMasaMetadata: %s\n", IVAS_DEC_GetErrorMessage( error ) );
                     goto cleanup;
                 }
 
+#ifdef FIX_350_MASA_DELAY_COMP
+                if ( ( error = MasaFileWriter_writeFrame( masaWriter, hMasaExtOutMeta ) ) != IVAS_ERR_OK )
+#else
                 if ( ( error = MasaFileWriter_writeFrame( masaWriter, qMetadata ) ) != IVAS_ERR_OK )
+#endif
                 {
                     fprintf( stderr, "\nError writing MASA metadata to file: %s\n", MasaFileWriter_getFilePath( masaWriter ) );
                     goto cleanup;
diff --git a/lib_com/common_api_types.h b/lib_com/common_api_types.h
index 893bf6b265b141435359c3ea71ff93c773cff49b..8c1e1837f56eda1c02bd16bea4a7bcbaaba8d75e 100644
--- a/lib_com/common_api_types.h
+++ b/lib_com/common_api_types.h
@@ -87,7 +87,11 @@ typedef struct
 } IVAS_QUATERNION;
 
 typedef struct ivas_masa_metadata_frame_struct *IVAS_MASA_METADATA_HANDLE;
+#ifdef FIX_350_MASA_DELAY_COMP
+typedef struct ivas_masa_decoder_ext_out_meta_struct *MASA_DECODER_EXT_OUT_META_HANDLE;
+#else
 typedef struct ivas_masa_qmetadata_frame_struct *IVAS_MASA_QMETADATA_HANDLE;
+#endif
 
 typedef struct TDREND_HRFILT_FiltSet_struct *IVAS_DEC_HRTF_HANDLE;
 typedef struct ivas_hrtfs_crend_structure *IVAS_DEC_HRTF_CREND_HANDLE;
diff --git a/lib_com/delay_comp.c b/lib_com/delay_comp.c
index 09a642bbaa4c558048ce79077430ac8de01ea25b..9f8c1c7b9b1530716d207462b021b5b2a5e4bdfe 100644
--- a/lib_com/delay_comp.c
+++ b/lib_com/delay_comp.c
@@ -72,6 +72,13 @@ int32_t get_delay(
         else /* IVAS */
         {
             delay = IVAS_ENC_DELAY_NS;
+
+#ifdef FIX_350_MASA_DELAY_COMP
+            if ( ivas_format == MASA_FORMAT )
+            {
+                delay = 0; /* All delay is compensated in the decoder with MASA */
+            }
+#endif
         }
 
         if ( ivas_format == SBA_FORMAT )
@@ -107,6 +114,13 @@ int32_t get_delay(
             /* compensate for binauralization delay */
             delay += binaural_latency_ns;
 #endif
+
+#ifdef FIX_350_MASA_DELAY_COMP
+            if ( ivas_format == MASA_FORMAT )
+            {
+                delay += IVAS_ENC_DELAY_NS; /* Compensate also the encoder delay in the decoder with MASA */
+            }
+#endif
         }
     }
 
diff --git a/lib_com/ivas_cnst.h b/lib_com/ivas_cnst.h
index 0db65bcf44575681c4f03c691b880bdfea0e2e18..04e11c465660414e70f44006ffa74c8a617ee029 100644
--- a/lib_com/ivas_cnst.h
+++ b/lib_com/ivas_cnst.h
@@ -931,6 +931,10 @@ typedef enum
 #define DELAY_DIRAC_SPAR_ENC_CMP_NS             500000L                    /* here we may set the 24 samples (at 48 kHz) additional delay to something else, leave as is for now*/       
 #define DELAY_DIRAC_PARAM_DEC_SFR               2                           /* Delay to be compensation for DirAC parameters in the decoder (subframes) */
 
+#ifdef FIX_350_MASA_DELAY_COMP
+#define DELAY_MASA_PARAM_DEC_SFR                2                           /* Delay to be compensation for MASA parameters in the decoder (subframes) */
+#endif
+
 #define DIRAC_SLOT_NS                           1250000L                    /* time duration of a time slot, 1.25ms (==DELAY_RENERER_NS/MAX_PARAM_SPATIAL_SUBFRAMES) */
 #define DIRAC_SLOT_ENC_NS                       5000000L
 
@@ -1100,7 +1104,11 @@ enum
 #define MASA_MAXIMUM_CODING_SUBBANDS            24
 #define MASA_MAXIMUM_DIRECTIONS                 2
 #define MASA_MAX_TRANSPORT_CHANNELS             2
+
+#ifndef FIX_350_MASA_DELAY_COMP
 #define MASA_ENC_DELAY_SLOTS                    7
+#endif
+
 #define MASA_NUM_DEFINED_SUR_SPR_COH_ENE_BINS   5
 
 #define MASA_DELTA_AZI_DCT0                     30
diff --git a/lib_com/ivas_prot.h b/lib_com/ivas_prot.h
index 9d58810857a44c8f3266483b5b354a336a173acf..3ea6e6bbae22fe5713c892fac89dfd3d46cdc68d 100644
--- a/lib_com/ivas_prot.h
+++ b/lib_com/ivas_prot.h
@@ -4436,9 +4436,12 @@ ivas_error ivas_masa_enc_open(
 );
 
 void ivas_masa_enc_close(
-    MASA_ENCODER_HANDLE hMasa,                                  /* i/o: MASA metadata structure                         */
+    MASA_ENCODER_HANDLE hMasa                                  /* i/o: MASA metadata structure                         */
+ #ifndef FIX_350_MASA_DELAY_COMP
+    ,
     const int16_t nchan_transport,                              /* i  : Number of transport channels                    */
     const IVAS_FORMAT ivas_format                               /* i  : IVAS format                                     */
+ #endif
 );
 
 void ivas_masa_enc_reconfigure(
diff --git a/lib_com/options.h b/lib_com/options.h
index 26bdb5e55ec424021854cfb53a2a59ba3f85d575..5fd4b3d2a6723053649c06f5ce171ecd02e29503 100755
--- a/lib_com/options.h
+++ b/lib_com/options.h
@@ -143,7 +143,7 @@
 /*#define FIX_I4_OL_PITCH*/                             /* fix open-loop pitch used for EVS core switching */
 #define SBA_BR_SWITCHING_CLEAN_UP                       /*Issue 114: Clean up changes for the SBA reconfiguation functions*/
 #define LOW_RATE_TRANS_CORE_CODER                       /* Eri: Activate low-rate-encoding-of-transients contribution for core coder, affects MC, MASA and SBA */
-#define FIX_197_CREND_INTERFACE 
+#define FIX_197_CREND_INTERFACE
 #define FIX_329_ENABLE_TD_RENDERER_REVERB_MC            /* Eri: Enable reverb for TD renderer for 5.1 and 7.1 with headtracking enabled for IVAS_dec */
 #define FIX_330_ENABLE_TD_RENDERER_REVERB_REND          /* Eri: Enable reverb for TD renderer for ISM, 5.1 and 7.1 with headtracking enabled for IVAS_rend */
 
@@ -167,7 +167,7 @@
 #define FIX_94_VERIFY_WAV_NUM_CHANNELS                  /* FhG: Issue 94 - Check if number of channels in input wav file matches encoder/renderer configuration */
 #define ISM_HIGHEST_BITRATE                             /* VA: Issue 284: Update highest bitrate limit in ISM format */
 #define TUNE_360_OBJECT_WITH_NOISE                      /* VA: issue 360: consider objects being speech+noise for active speech coding */
-
+#define FIX_350_MASA_DELAY_COMP                         /* Nokia: Issue 350: MASA audio/meta delay compensation */
 
 /* ################## End DEVELOPMENT switches ######################### */
 /* clang-format on */
diff --git a/lib_dec/ivas_dirac_dec.c b/lib_dec/ivas_dirac_dec.c
index 17718e86a345d45ed4e01cebcebe3bb46889d254..14b8d91affd23b657996cce64e8b4155c1cceba2 100644
--- a/lib_dec/ivas_dirac_dec.c
+++ b/lib_dec/ivas_dirac_dec.c
@@ -762,10 +762,22 @@ ivas_error ivas_dirac_dec_config(
         hDirAC->dirac_read_idx = 0;
         hDirAC->spar_to_dirac_write_idx = 0;
 
+#ifdef FIX_350_MASA_DELAY_COMP
+        if ( st_ivas->mc_mode == MC_MODE_MCMASA )
+        {
+            hDirAC->dirac_md_buffer_length = MAX_PARAM_SPATIAL_SUBFRAMES;
+        }
+        else if ( st_ivas->ivas_format == MASA_FORMAT )
+        {
+            hDirAC->dirac_md_buffer_length = MAX_PARAM_SPATIAL_SUBFRAMES + DELAY_MASA_PARAM_DEC_SFR;
+            hDirAC->dirac_bs_md_write_idx = DELAY_MASA_PARAM_DEC_SFR;
+        }
+#else
         if ( st_ivas->ivas_format == MASA_FORMAT || st_ivas->mc_mode == MC_MODE_MCMASA )
         {
             hDirAC->dirac_md_buffer_length = MAX_PARAM_SPATIAL_SUBFRAMES;
         }
+#endif
         else
         {
             int16_t num_slots_in_subfr;
@@ -1498,8 +1510,45 @@ void ivas_qmetadata_to_dirac(
 
     if ( hMasa != NULL && ivas_total_brate > IVAS_SID_5k2 )
     {
+#ifdef FIX_350_MASA_DELAY_COMP
+        int16_t meta_write_index;
         band_mapping = hMasa->data.band_mapping;
 
+        for ( block = 0; block < MAX_PARAM_SPATIAL_SUBFRAMES; ++block )
+        {
+            meta_write_index = ( hDirAC->dirac_bs_md_write_idx + block ) % hDirAC->dirac_md_buffer_length;
+
+            for ( band = 0; band < hMasa->config.numCodingBands; ++band )
+            {
+                for ( b = MASA_band_grouping_24[band_mapping[band]]; b < MASA_band_grouping_24[band_mapping[band + 1]]; ++b )
+                {
+                    hDirAC->azimuth[meta_write_index][b] = (int16_t) q_direction->band_data[band].azimuth[block];
+                    hDirAC->elevation[meta_write_index][b] = (int16_t) q_direction->band_data[band].elevation[block];
+                    hDirAC->energy_ratio1[meta_write_index][b] = q_direction->band_data[band].energy_ratio[block];
+                    hDirAC->diffuseness_vector[meta_write_index][b] = 1.0f - q_direction->band_data[band].energy_ratio[block];
+
+                    if ( q_direction->coherence_band_data != NULL )
+                    {
+                        hDirAC->spreadCoherence[meta_write_index][b] = q_direction->coherence_band_data[band].spread_coherence[block] / 255.0f;
+                    }
+                    else
+                    {
+                        hDirAC->spreadCoherence[meta_write_index][b] = 0.0f;
+                    }
+
+                    if ( hQMetaData->surcoh_band_data != NULL )
+                    {
+                        hDirAC->surroundingCoherence[meta_write_index][b] = hQMetaData->surcoh_band_data[band].surround_coherence[block] / 255.0f;
+                    }
+                    else
+                    {
+                        hDirAC->surroundingCoherence[meta_write_index][b] = 0.0f;
+                    }
+                }
+            }
+        }
+#else
+        band_mapping = hMasa->data.band_mapping;
         for ( band = 0; band < hMasa->config.numCodingBands; ++band )
         {
             for ( b = MASA_band_grouping_24[band_mapping[band]]; b < MASA_band_grouping_24[band_mapping[band + 1]]; ++b )
@@ -1531,10 +1580,37 @@ void ivas_qmetadata_to_dirac(
                 }
             }
         }
+#endif
 
         if ( hQMetaData->no_directions == 2 )
         {
             q_direction = &( hQMetaData->q_direction[1] );
+#ifdef FIX_350_MASA_DELAY_COMP
+            for ( block = 0; block < MAX_PARAM_SPATIAL_SUBFRAMES; ++block )
+            {
+                meta_write_index = ( hDirAC->dirac_bs_md_write_idx + block ) % hDirAC->dirac_md_buffer_length;
+
+                for ( band = 0; band < hMasa->config.numCodingBands; ++band )
+                {
+                    for ( b = MASA_band_grouping_24[band_mapping[band]]; b < MASA_band_grouping_24[band_mapping[band + 1]]; ++b )
+                    {
+                        hDirAC->azimuth2[meta_write_index][b] = (int16_t) q_direction->band_data[band].azimuth[block];
+                        hDirAC->elevation2[meta_write_index][b] = (int16_t) q_direction->band_data[band].elevation[block];
+                        hDirAC->energy_ratio2[meta_write_index][b] = q_direction->band_data[band].energy_ratio[block];
+                        hDirAC->diffuseness_vector[meta_write_index][b] -= q_direction->band_data[band].energy_ratio[block];
+
+                        if ( q_direction->coherence_band_data != NULL )
+                        {
+                            hDirAC->spreadCoherence2[meta_write_index][b] = q_direction->coherence_band_data[band].spread_coherence[block] / 255.0f;
+                        }
+                        else
+                        {
+                            hDirAC->spreadCoherence2[meta_write_index][b] = 0.0f;
+                        }
+                    }
+                }
+            }
+#else
             for ( band = 0; band < hMasa->config.numCodingBands; ++band )
             {
                 for ( b = MASA_band_grouping_24[band_mapping[band]]; b < MASA_band_grouping_24[band_mapping[band + 1]]; ++b )
@@ -1557,7 +1633,22 @@ void ivas_qmetadata_to_dirac(
                     }
                 }
             }
+#endif
+        }
+#ifdef FIX_350_MASA_DELAY_COMP
+        else if ( hDirAC->azimuth2 != NULL && hDirAC->elevation2 != NULL && hDirAC->energy_ratio2 != NULL && hDirAC->spreadCoherence2 != NULL )
+        {
+            /* zero out old dir2 data */
+            for ( block = 0; block < MAX_PARAM_SPATIAL_SUBFRAMES; ++block )
+            {
+                meta_write_index = ( hDirAC->dirac_bs_md_write_idx + block ) % hDirAC->dirac_md_buffer_length;
+                set_s( hDirAC->azimuth2[meta_write_index], 0, hDirAC->num_freq_bands );
+                set_s( hDirAC->elevation2[meta_write_index], 0, hDirAC->num_freq_bands );
+                set_zero( hDirAC->energy_ratio2[meta_write_index], hDirAC->num_freq_bands );
+                set_zero( hDirAC->spreadCoherence2[meta_write_index], hDirAC->num_freq_bands );
+            }
         }
+#endif
     }
     else /* SBA mode/SID/Zero frame*/
     {
diff --git a/lib_dec/ivas_masa_dec.c b/lib_dec/ivas_masa_dec.c
index cefade119f8f28966dfa96675105096137b55651..28c25de4a3e382716035e205bd691618da133b7c 100644
--- a/lib_dec/ivas_masa_dec.c
+++ b/lib_dec/ivas_masa_dec.c
@@ -48,6 +48,9 @@
  * Local constants
  *-----------------------------------------------------------------------*/
 #define SPAR_META_DELAY_SUBFRAMES 2 /* Number of subframes to delay the SPAR metadata */
+#ifdef FIX_350_MASA_DELAY_COMP
+#define SPH_IDX_FRONT ( MASA_NO_POINTS_EQUATOR / 2 ) /* Spherical index corresponding to front direction for setting as default value */
+#endif
 
 /*-----------------------------------------------------------------------*
  * Local function prototypes
@@ -57,6 +60,9 @@ static int16_t quantize_theta( float x, int16_t no_cb, float *xhat );
 static uint16_t index_theta_phi_16( float theta, float phi, SPHERICAL_GRID_DATA *Sph_Grid16 );
 static int16_t quantize_phi_masa( float phi, int16_t flag_delta, float *phi_hat, const int16_t n );
 static void index_16bits( IVAS_QMETADATA_HANDLE hQMetaData, SPHERICAL_GRID_DATA *Sph_Grid16 );
+#ifdef FIX_350_MASA_DELAY_COMP
+static void create_masa_ext_out_meta( MASA_DECODER *hMasa, IVAS_QMETADATA_HANDLE hQMetaData, const int16_t nchan_transport );
+#endif
 
 static void replicate_subframes( IVAS_QMETADATA_HANDLE hQMetaData );
 
@@ -302,6 +308,12 @@ ivas_error ivas_masa_decode(
         }
     }
 
+#ifdef FIX_350_MASA_DELAY_COMP
+    if ( st_ivas->ivas_format == MASA_FORMAT && st_ivas->hDecoderConfig->output_config == AUDIO_CONFIG_EXTERNAL )
+    {
+        create_masa_ext_out_meta( hMasa, hQMetaData, st_ivas->nchan_transport );
+    }
+#endif
     return error /* *nb_bits_read*/;
 }
 
@@ -335,10 +347,16 @@ ivas_error ivas_masa_dec_open(
     {
         hMasa->data.sph_grid16 = (SPHERICAL_GRID_DATA *) malloc( sizeof( SPHERICAL_GRID_DATA ) );
         generate_gridEq( hMasa->data.sph_grid16 );
+#ifdef FIX_350_MASA_DELAY_COMP
+        hMasa->data.extOutMeta = (MASA_DECODER_EXT_OUT_META *) malloc( sizeof( MASA_DECODER_EXT_OUT_META ) );
+#endif
     }
     else
     {
         hMasa->data.sph_grid16 = NULL;
+#ifdef FIX_350_MASA_DELAY_COMP
+        hMasa->data.extOutMeta = NULL;
+#endif
     }
 
     if ( st_ivas->mc_mode == MC_MODE_MCMASA )
@@ -373,6 +391,13 @@ void ivas_masa_dec_close(
         hMasa->data.sph_grid16 = NULL;
     }
 
+#ifdef FIX_350_MASA_DELAY_COMP
+    if ( hMasa->data.extOutMeta != NULL )
+    {
+        free( hMasa->data.extOutMeta );
+        hMasa->data.extOutMeta = NULL;
+    }
+#endif
     if ( hMasa->hMasaLfeSynth != NULL )
     {
         if ( hMasa->hMasaLfeSynth->lfeSynthRingBuffer != NULL )
@@ -1351,3 +1376,134 @@ static void compute_foa_cov_matrix(
 
     return;
 }
+
+#ifdef FIX_350_MASA_DELAY_COMP
+static void create_masa_ext_out_meta( MASA_DECODER *hMasa, IVAS_QMETADATA_HANDLE hQMetaData, const int16_t nchan_transport )
+{
+    const uint8_t ivasmasaFormatDescriptor[8] = { 0x49, 0x56, 0x41, 0x53, 0x4D, 0x41, 0x53, 0x41 }; /* "IVASMASA" */
+    int16_t i, sf, b_old, b_new, dir;
+    MASA_DECRIPTIVE_META *descMeta;
+    int16_t *bandMap;
+    uint8_t numCodingBands;
+    uint8_t numDirections;
+    MASA_DECODER_EXT_OUT_META *extOutMeta;
+
+    numDirections = hMasa->config.numberOfDirections;
+    numCodingBands = hMasa->config.numCodingBands;
+    bandMap = hMasa->data.band_mapping;
+    extOutMeta = hMasa->data.extOutMeta;
+    descMeta = &hMasa->data.extOutMeta->descriptiveMeta;
+
+    /* Construct descriptive meta */
+    for ( i = 0; i < 8; i++ )
+    {
+        descMeta->formatDescriptor[i] = ivasmasaFormatDescriptor[i];
+    }
+    descMeta->numberOfDirections = numDirections - 1;
+    descMeta->numberOfChannels = (uint8_t) ( nchan_transport - 1 );
+    /* Following correspond to "unknown" values until transmission is implemented */
+    descMeta->sourceFormat = 0x0u;
+    descMeta->transportDefinition = 0x0u;
+    descMeta->channelAngle = 0x0u;
+    descMeta->channelDistance = 0x0u;
+    descMeta->channelLayout = 0x0u;
+
+    /* Construct spatial metadata from qmetadata */
+    for ( sf = 0; sf < MAX_PARAM_SPATIAL_SUBFRAMES; sf++ )
+    {
+        for ( dir = 0; dir < numDirections; dir++ )
+        {
+            /* Spherical index */
+            for ( b_old = 0; b_old < numCodingBands; b_old++ )
+            {
+                for ( b_new = bandMap[b_old]; b_new < bandMap[b_old + 1]; b_new++ )
+                {
+                    extOutMeta->directionIndex[dir][sf][b_new] = hQMetaData->q_direction[dir].band_data[b_old].spherical_index[sf];
+                }
+            }
+
+            /* Direct-to-total ratio */
+            for ( b_old = 0; b_old < numCodingBands; b_old++ )
+            {
+                for ( b_new = bandMap[b_old]; b_new < bandMap[b_old + 1]; b_new++ )
+                {
+                    extOutMeta->directToTotalRatio[dir][sf][b_new] = (uint8_t) floorf( hQMetaData->q_direction[dir].band_data[b_old].energy_ratio[sf] * UINT8_MAX );
+                }
+            }
+
+            /* Spread coherence */
+            if ( hQMetaData->q_direction[dir].coherence_band_data != NULL )
+            {
+                for ( b_old = 0; b_old < numCodingBands; b_old++ )
+                {
+                    for ( b_new = bandMap[b_old]; b_new < bandMap[b_old + 1]; b_new++ )
+                    {
+                        extOutMeta->spreadCoherence[dir][sf][b_new] = hQMetaData->q_direction[dir].coherence_band_data[b_old].spread_coherence[sf];
+                    }
+                }
+            }
+            else
+            {
+                for ( i = 0; i < MASA_FREQUENCY_BANDS; i++ )
+                {
+                    extOutMeta->spreadCoherence[dir][sf][i] = 0;
+                }
+            }
+        }
+
+        /* Fill second direction with zero energy data for EXT output */
+        if ( numDirections == 1 )
+        {
+            for ( i = 0; i < MASA_FREQUENCY_BANDS; i++ )
+            {
+                extOutMeta->directionIndex[1][sf][i] = SPH_IDX_FRONT;
+            }
+
+            for ( i = 0; i < MASA_FREQUENCY_BANDS; i++ )
+            {
+                extOutMeta->directToTotalRatio[1][sf][i] = 0;
+            }
+
+            for ( i = 0; i < MASA_FREQUENCY_BANDS; i++ )
+            {
+                extOutMeta->spreadCoherence[1][sf][i] = 0;
+            }
+        }
+
+        /* Common spatial meta */
+        /* Diffuse-to-total ratio = 1 - sum(direct-to-total ratios) */
+        for ( b_old = 0; b_old < numCodingBands; b_old++ )
+        {
+            for ( b_new = bandMap[b_old]; b_new < bandMap[b_old + 1]; b_new++ )
+            {
+                extOutMeta->diffuseToTotalRatio[sf][b_new] = UINT8_MAX;
+                for ( dir = 0; dir < numDirections; dir++ )
+                {
+                    extOutMeta->diffuseToTotalRatio[sf][b_new] -= (uint8_t) floorf( hQMetaData->q_direction[dir].band_data[b_old].energy_ratio[sf] * UINT8_MAX );
+                }
+            }
+        }
+
+        /* Surround coherence */
+        if ( hQMetaData->surcoh_band_data != NULL )
+        {
+            for ( b_old = 0; b_old < numCodingBands; b_old++ )
+            {
+                for ( b_new = bandMap[b_old]; b_new < bandMap[b_old + 1]; b_new++ )
+                {
+                    extOutMeta->surroundCoherence[sf][b_new] = hQMetaData->surcoh_band_data[b_old].surround_coherence[sf];
+                }
+            }
+        }
+        else
+        {
+            for ( i = 0; i < MASA_FREQUENCY_BANDS; i++ )
+            {
+                extOutMeta->surroundCoherence[sf][i] = 0;
+            }
+        }
+    }
+
+    return;
+}
+#endif
diff --git a/lib_dec/ivas_stat_dec.h b/lib_dec/ivas_stat_dec.h
index 81eec94a2774af923709e808d56f46ce3b01b1d5..4157438f80a1ea635c01b984a77422c03c24ba2f 100644
--- a/lib_dec/ivas_stat_dec.h
+++ b/lib_dec/ivas_stat_dec.h
@@ -1096,11 +1096,29 @@ typedef struct ivas_mcmasa_lfe_synth_struct
 
 } MCMASA_LFE_SYNTH_DATA, *MCMASA_LFE_SYNTH_DATA_HANDLE;
 
+#ifdef FIX_350_MASA_DELAY_COMP
+typedef struct ivas_masa_decoder_ext_out_meta_struct
+{
+    MASA_DECRIPTIVE_META descriptiveMeta;
+
+    uint16_t directionIndex[MASA_MAXIMUM_DIRECTIONS][MAX_PARAM_SPATIAL_SUBFRAMES][MASA_FREQUENCY_BANDS];
+    uint8_t directToTotalRatio[MASA_MAXIMUM_DIRECTIONS][MAX_PARAM_SPATIAL_SUBFRAMES][MASA_FREQUENCY_BANDS];
+    uint8_t spreadCoherence[MASA_MAXIMUM_DIRECTIONS][MAX_PARAM_SPATIAL_SUBFRAMES][MASA_FREQUENCY_BANDS];
+
+    uint8_t surroundCoherence[MAX_PARAM_SPATIAL_SUBFRAMES][MASA_FREQUENCY_BANDS];
+    uint8_t diffuseToTotalRatio[MAX_PARAM_SPATIAL_SUBFRAMES][MASA_FREQUENCY_BANDS];
+
+} MASA_DECODER_EXT_OUT_META;
+#endif
+
 typedef struct ivas_masa_decoder_data_struct
 {
     int16_t band_mapping[MASA_FREQUENCY_BANDS + 1];
     SPHERICAL_GRID_DATA *sph_grid16;
 
+#ifdef FIX_350_MASA_DELAY_COMP
+    MASA_DECODER_EXT_OUT_META *extOutMeta;
+#endif
     float dir_decode_quality;
 
 } MASA_DECODER_DATA;
diff --git a/lib_dec/lib_dec.c b/lib_dec/lib_dec.c
index fb2bd7e4d1cbcc114ca17ce3f6f391c11d2c6515..237fc0c0caa74598c34f4e783372078f8638fcd6 100644
--- a/lib_dec/lib_dec.c
+++ b/lib_dec/lib_dec.c
@@ -873,8 +873,12 @@ ivas_error IVAS_DEC_GetObjectMetadata(
  *---------------------------------------------------------------------*/
 
 ivas_error IVAS_DEC_GetMasaMetadata(
-    IVAS_DEC_HANDLE hIvasDec,                 /* i/o: IVAS decoder handle                                                     */
+    IVAS_DEC_HANDLE hIvasDec, /* i/o: IVAS decoder handle                                                     */
+#ifdef FIX_350_MASA_DELAY_COMP
+    MASA_DECODER_EXT_OUT_META_HANDLE *hMasaExtOutMeta /* o  : pointer to handle, which will be set to point to metadata from the most recently decoded frame */
+#else
     IVAS_MASA_QMETADATA_HANDLE *hMasaMetadata /* o  : pointer to handle, which will be set to point to metadata from the most recently decoded frame */
+#endif
 )
 {
     if ( hIvasDec == NULL || hIvasDec->st_ivas == NULL )
@@ -887,7 +891,11 @@ ivas_error IVAS_DEC_GetMasaMetadata(
         return IVAS_ERR_WRONG_MODE;
     }
 
+#ifdef FIX_350_MASA_DELAY_COMP
+    *hMasaExtOutMeta = hIvasDec->st_ivas->hMasa->data.extOutMeta;
+#else
     *hMasaMetadata = hIvasDec->st_ivas->hQMetaData;
+#endif
 
     return IVAS_ERR_OK;
 }
diff --git a/lib_dec/lib_dec.h b/lib_dec/lib_dec.h
index 10a9fdc49f81780f19d530ea93c4eaccc1f15636..36dab5c1f9cd11f6423b9107aa994d7fe24e7144 100644
--- a/lib_dec/lib_dec.h
+++ b/lib_dec/lib_dec.h
@@ -174,8 +174,12 @@ ivas_error IVAS_DEC_GetObjectMetadata(
 
 /*! r: error code */
 ivas_error IVAS_DEC_GetMasaMetadata(
-    IVAS_DEC_HANDLE hIvasDec,                   /* i/o: IVAS decoder handle                                                     */
-    IVAS_MASA_QMETADATA_HANDLE *hMasaMetadata   /* o  : pointer to handle, which will be set to point to metadata from the most recently decoded frame */
+    IVAS_DEC_HANDLE hIvasDec,                         /* i/o: IVAS decoder handle                                                     */
+#ifdef FIX_350_MASA_DELAY_COMP
+    MASA_DECODER_EXT_OUT_META_HANDLE *hMasaExtOutMeta /* o  : pointer to handle, which will be set to point to metadata from the most recently decoded frame */
+#else
+    IVAS_MASA_QMETADATA_HANDLE *hMasaMetadata         /* o  : pointer to handle, which will be set to point to metadata from the most recently decoded frame */
+#endif
 );
 
 /*! r: error code */
diff --git a/lib_enc/ivas_init_enc.c b/lib_enc/ivas_init_enc.c
index bce42bba9237bba7ac7e48588fcdaa3140b68bb4..60f3a230a589b97ce0e390957645d26e1eaba551 100644
--- a/lib_enc/ivas_init_enc.c
+++ b/lib_enc/ivas_init_enc.c
@@ -977,7 +977,11 @@ void ivas_destroy_enc(
     /* MASA handle */
     if ( st_ivas->hMasa != NULL )
     {
+#ifdef FIX_350_MASA_DELAY_COMP
+        ivas_masa_enc_close( st_ivas->hMasa );
+#else
         ivas_masa_enc_close( st_ivas->hMasa, st_ivas->nchan_transport, ivas_format );
+#endif
         st_ivas->hMasa = NULL;
     }
 
diff --git a/lib_enc/ivas_masa_enc.c b/lib_enc/ivas_masa_enc.c
index 3a7ac61038f339a07776a1ffcb1452252fa2915a..c2b6b5423b154cccaed8df8aa3b9aa49b81a164b 100644
--- a/lib_enc/ivas_masa_enc.c
+++ b/lib_enc/ivas_masa_enc.c
@@ -119,6 +119,7 @@ ivas_error ivas_masa_enc_open(
     mvs2s( DirAC_block_grouping, hMasa->config.block_grouping, MAX_PARAM_SPATIAL_SUBFRAMES + 1 );
     mvs2s( MASA_band_grouping_24, hMasa->config.band_grouping, MASA_FREQUENCY_BANDS + 1 );
 
+#ifndef FIX_350_MASA_DELAY_COMP
     if ( hEncoderConfig->ivas_format == MASA_FORMAT )
     {
         for ( i = 0; i < st_ivas->nchan_transport; i++ )
@@ -127,6 +128,7 @@ ivas_error ivas_masa_enc_open(
             set_f( hMasa->data.delay_buffer[i], 0.0f, MASA_ENC_DELAY_SLOTS * CLDFB_NO_CHANNELS_MAX );
         }
     }
+#endif
 
     hMasa->data.onset_detector_1 = 0.0f;
     hMasa->data.onset_detector_2 = 0.0f;
@@ -147,9 +149,12 @@ ivas_error ivas_masa_enc_open(
  *-----------------------------------------------------------------------*/
 
 void ivas_masa_enc_close(
-    MASA_ENCODER_HANDLE hMasa,     /* i/o: MASA metadata structure      */
+    MASA_ENCODER_HANDLE hMasa /* i/o: MASA metadata structure      */
+#ifndef FIX_350_MASA_DELAY_COMP
+    ,
     const int16_t nchan_transport, /* i  : Number of transport channels */
     const IVAS_FORMAT ivas_format  /* i  : IVAS format                  */
+#endif
 )
 {
     int16_t i;
@@ -159,6 +164,7 @@ void ivas_masa_enc_close(
         deleteCldfb( &( hMasa->data.cldfbAnaEnc[i] ) );
     }
 
+#ifndef FIX_350_MASA_DELAY_COMP
     if ( ivas_format == MASA_FORMAT )
     {
         for ( i = 0; i < nchan_transport; i++ )
@@ -167,6 +173,7 @@ void ivas_masa_enc_close(
             hMasa->data.delay_buffer[i] = NULL;
         }
     }
+#endif
 
     free( hMasa );
 
@@ -397,6 +404,12 @@ void ivas_masa_estimate_energy(
 
         for ( ts = mrange[0]; ts < mrange[1]; ts++ )
         {
+#ifdef FIX_350_MASA_DELAY_COMP
+            for ( i = 0; i < nchan_transport; i++ )
+            {
+                cldfbAnalysis_ts( &( data_f[i][l_ts * ts] ), Input_RealBuffer[i], Input_ImagBuffer[i], l_ts, hMasa->data.cldfbAnaEnc[i] );
+            }
+#else
             if ( ts < MASA_ENC_DELAY_SLOTS )
             {
                 for ( i = 0; i < nchan_transport; i++ )
@@ -411,6 +424,7 @@ void ivas_masa_estimate_energy(
                     cldfbAnalysis_ts( &( data_f[i][l_ts * ( ts - MASA_ENC_DELAY_SLOTS )] ), Input_RealBuffer[i], Input_ImagBuffer[i], l_ts, hMasa->data.cldfbAnaEnc[i] );
                 }
             }
+#endif
 
             for ( band_m_idx = 0; band_m_idx < MASA_FREQUENCY_BANDS; band_m_idx++ )
             {
@@ -438,10 +452,12 @@ void ivas_masa_estimate_energy(
         }
     }
 
+#ifndef FIX_350_MASA_DELAY_COMP
     for ( i = 0; i < nchan_transport; i++ )
     {
         mvr2r( &data_f[i][input_frame - MASA_ENC_DELAY_SLOTS * maxBin], &( hMasa->data.delay_buffer[i][0] ), MASA_ENC_DELAY_SLOTS * maxBin );
     }
+#endif
 
     return;
 }
diff --git a/lib_enc/ivas_mcmasa_enc.c b/lib_enc/ivas_mcmasa_enc.c
index 7cae277f9a5cb2b7c63bcdf8020dc51b928143be..6ac686b01e4c149759ab2b2f82987da9d93d7ccb 100644
--- a/lib_enc/ivas_mcmasa_enc.c
+++ b/lib_enc/ivas_mcmasa_enc.c
@@ -425,7 +425,11 @@ ivas_error ivas_mcmasa_enc_reconfig(
         /* bitrate changed, may need to do something */
 
         /* brute-force solution: close McMASA and re-instantiate with new settings */
+#ifdef FIX_350_MASA_DELAY_COMP
+        ivas_masa_enc_close( st_ivas->hMasa );
+#else
         ivas_masa_enc_close( st_ivas->hMasa, st_ivas->nchan_transport, st_ivas->hEncoderConfig->ivas_format );
+#endif
         ivas_mcmasa_enc_close( st_ivas->hMcMasa, st_ivas->hEncoderConfig->input_Fs );
 
         /* Determine if to separate some channels from the analysis */
diff --git a/lib_enc/ivas_mct_enc.c b/lib_enc/ivas_mct_enc.c
index eb7975c1c1110daeb8d8699d8375fd135d4bb661..1482cf3e2075628e6603f98abf2e6b6ab81540b4 100644
--- a/lib_enc/ivas_mct_enc.c
+++ b/lib_enc/ivas_mct_enc.c
@@ -623,7 +623,11 @@ static ivas_error ivas_mc_enc_reconfig(
 
             if ( st_ivas->hMasa != NULL )
             {
+#ifdef FIX_350_MASA_DELAY_COMP
+                ivas_masa_enc_close( st_ivas->hMasa );
+#else
                 ivas_masa_enc_close( st_ivas->hMasa, nchan_transport_old, MC_FORMAT );
+#endif
                 st_ivas->hMasa = NULL;
             }
 
@@ -656,7 +660,11 @@ static ivas_error ivas_mc_enc_reconfig(
         }
         if ( st_ivas->hMasa != NULL )
         {
+#ifdef FIX_350_MASA_DELAY_COMP
+            ivas_masa_enc_close( st_ivas->hMasa );
+#else
             ivas_masa_enc_close( st_ivas->hMasa, nchan_transport_old, MC_FORMAT );
+#endif
             st_ivas->hMasa = NULL;
         }
 
diff --git a/lib_enc/ivas_stat_enc.h b/lib_enc/ivas_stat_enc.h
index 5792800c179084d8420bccfaeda232afc5a79660..e4509902548f2d07141b3da9debcecad759605a3 100644
--- a/lib_enc/ivas_stat_enc.h
+++ b/lib_enc/ivas_stat_enc.h
@@ -743,7 +743,9 @@ typedef struct ivas_masa_encoder_data_struct
     float energy[MAX_PARAM_SPATIAL_SUBFRAMES][MASA_FREQUENCY_BANDS];
     int16_t num_Cldfb_instances;
     HANDLE_CLDFB_FILTER_BANK cldfbAnaEnc[MAX_NUM_ENC_CLDFB_INSTANCES];
+#ifndef FIX_350_MASA_DELAY_COMP
     float *delay_buffer[MASA_MAX_TRANSPORT_CHANNELS];
+#endif
     int16_t band_mapping[MASA_FREQUENCY_BANDS + 1];
     uint8_t twoDirBands[MASA_FREQUENCY_BANDS];
     float importanceWeight[MASA_FREQUENCY_BANDS];
diff --git a/lib_util/masa_file_writer.c b/lib_util/masa_file_writer.c
index 0ccd8b2ae0ae6592e2c295df84e4b79dda609b1f..6daa2d2092cc9e8a51b8aba077d90e353920e2e9 100644
--- a/lib_util/masa_file_writer.c
+++ b/lib_util/masa_file_writer.c
@@ -32,24 +32,43 @@
 
 #include "masa_file_writer.h"
 #include "ivas_stat_com.h"
+#ifdef FIX_350_MASA_DELAY_COMP
+#include "ivas_stat_dec.h"
+#endif
 #include "ivas_cnst.h"
 #include <math.h>
 #include <string.h>
 #include <stdlib.h>
 
+#ifdef FIX_350_MASA_DELAY_COMP
+typedef struct masaMetaDelayStorage
+{
+    MASA_DECRIPTIVE_META descriptiveMeta;
+    uint16_t directionIndex[MASA_MAXIMUM_DIRECTIONS][DELAY_MASA_PARAM_DEC_SFR][MASA_FREQUENCY_BANDS];
+    uint8_t directToTotalRatio[MASA_MAXIMUM_DIRECTIONS][DELAY_MASA_PARAM_DEC_SFR][MASA_FREQUENCY_BANDS];
+    uint8_t spreadCoherence[MASA_MAXIMUM_DIRECTIONS][DELAY_MASA_PARAM_DEC_SFR][MASA_FREQUENCY_BANDS];
+    uint8_t surroundCoherence[DELAY_MASA_PARAM_DEC_SFR][MASA_FREQUENCY_BANDS];
+    uint8_t diffuseToTotalRatio[DELAY_MASA_PARAM_DEC_SFR][MASA_FREQUENCY_BANDS];
+
+} MASA_META_DELAY_STORAGE;
+#endif
 
 struct MasaFileWriter
 {
     FILE *file;
     char *file_path;
+#ifdef FIX_350_MASA_DELAY_COMP
+    MASA_META_DELAY_STORAGE *delayStorage;
+#endif
 };
 
 /*-----------------------------------------------------------------------*
  * Local constants
  *-----------------------------------------------------------------------*/
 
+#ifndef FIX_350_MASA_DELAY_COMP
 #define SPH_IDX_FRONT ( MASA_NO_POINTS_EQUATOR / 2 ) /* Spherical index corresponding to front direction for setting as default value */
-
+#endif
 
 /*-----------------------------------------------------------------------*
  * Local functions
@@ -74,16 +93,76 @@ static void getExtMasaMetadataFileName(
     return;
 }
 
+#ifdef FIX_350_MASA_DELAY_COMP
+static void delayMasaMetadata(
+    MASA_DECODER_EXT_OUT_META_HANDLE extOutMeta, /* i/o : New input metadata which is inplace replaced with delayed metadata frame */
+    MASA_META_DELAY_STORAGE *delayStorage        /* i/o : Storage for 10 ms of metadata and related descriptive metadata           */
+)
+{
+    int16_t dir, sf, band;
+    uint16_t temp;
+    uint8_t currentNumberOfDirections;
+
+    /* Move meta to delay and output. Always use two directions as the metadata is prepared to contain zero energy second direction
+     * if there is 1dir meta. */
+    for ( sf = 0; sf < MAX_PARAM_SPATIAL_SUBFRAMES - DELAY_MASA_PARAM_DEC_SFR; sf++ )
+    {
+        for ( band = 0; band < MASA_FREQUENCY_BANDS; band++ )
+        {
+            for ( dir = 0; dir < MASA_MAXIMUM_DIRECTIONS; dir++ )
+            {
+                temp = delayStorage->directionIndex[dir][sf][band];
+                delayStorage->directionIndex[dir][sf][band] = extOutMeta->directionIndex[dir][sf + DELAY_MASA_PARAM_DEC_SFR][band];
+                extOutMeta->directionIndex[dir][sf + DELAY_MASA_PARAM_DEC_SFR][band] = extOutMeta->directionIndex[dir][sf][band];
+                extOutMeta->directionIndex[dir][sf][band] = temp;
+
+                temp = delayStorage->directToTotalRatio[dir][sf][band];
+                delayStorage->directToTotalRatio[dir][sf][band] = extOutMeta->directToTotalRatio[dir][sf + DELAY_MASA_PARAM_DEC_SFR][band];
+                extOutMeta->directToTotalRatio[dir][sf + DELAY_MASA_PARAM_DEC_SFR][band] = extOutMeta->directToTotalRatio[dir][sf][band];
+                extOutMeta->directToTotalRatio[dir][sf][band] = temp;
+
+                temp = delayStorage->spreadCoherence[dir][sf][band];
+                delayStorage->spreadCoherence[dir][sf][band] = extOutMeta->spreadCoherence[dir][sf + DELAY_MASA_PARAM_DEC_SFR][band];
+                extOutMeta->spreadCoherence[dir][sf + DELAY_MASA_PARAM_DEC_SFR][band] = extOutMeta->spreadCoherence[dir][sf][band];
+                extOutMeta->spreadCoherence[dir][sf][band] = temp;
+            }
+
+            temp = delayStorage->surroundCoherence[sf][band];
+            delayStorage->surroundCoherence[sf][band] = extOutMeta->surroundCoherence[sf + DELAY_MASA_PARAM_DEC_SFR][band];
+            extOutMeta->surroundCoherence[sf + DELAY_MASA_PARAM_DEC_SFR][band] = extOutMeta->surroundCoherence[sf][band];
+            extOutMeta->surroundCoherence[sf][band] = temp;
+
+            temp = delayStorage->diffuseToTotalRatio[sf][band];
+            delayStorage->diffuseToTotalRatio[sf][band] = extOutMeta->diffuseToTotalRatio[sf + DELAY_MASA_PARAM_DEC_SFR][band];
+            extOutMeta->diffuseToTotalRatio[sf + DELAY_MASA_PARAM_DEC_SFR][band] = extOutMeta->diffuseToTotalRatio[sf][band];
+            extOutMeta->diffuseToTotalRatio[sf][band] = temp;
+        }
+    }
+
+    /* Finalize descriptive meta by using new frame except for number of directions which is the larger of the two */
+    currentNumberOfDirections = extOutMeta->descriptiveMeta.numberOfDirections;
+    if ( delayStorage->descriptiveMeta.numberOfDirections > extOutMeta->descriptiveMeta.numberOfDirections )
+    {
+        extOutMeta->descriptiveMeta.numberOfDirections = delayStorage->descriptiveMeta.numberOfDirections;
+    }
+    delayStorage->descriptiveMeta.numberOfDirections = currentNumberOfDirections;
+
+    return;
+}
+#endif
 
 /*---------------------------------------------------------------------*
- * MasaFileWriter_writeFrame()
+ * MasaFileWriter_open()
  *
  *
  *---------------------------------------------------------------------*/
 
 ivas_error MasaFileWriter_open(
     const char *outputWavFilename, /* i  : name of the output audio file    */
-    MasaFileWriter **masaWriter    /* o  : MasaFileWriter handle            */
+#ifdef FIX_350_MASA_DELAY_COMP
+    const bool delayCompensationEnabled, /* i  : is delay compensation enabled    */
+#endif
+    MasaFileWriter **masaWriter /* o  : MasaFileWriter handle            */
 )
 {
     MasaFileWriter *self;
@@ -109,6 +188,13 @@ ivas_error MasaFileWriter_open(
     self->file_path = calloc( sizeof( char ), strlen( filePath ) + 1 );
     strcpy( self->file_path, filePath );
 
+#ifdef FIX_350_MASA_DELAY_COMP
+    if ( !delayCompensationEnabled )
+    {
+        self->delayStorage = calloc( sizeof( MASA_META_DELAY_STORAGE ), 1 );
+    }
+#endif
+
     *masaWriter = self;
 
     return IVAS_ERR_OK;
@@ -122,8 +208,12 @@ ivas_error MasaFileWriter_open(
  *---------------------------------------------------------------------*/
 
 ivas_error MasaFileWriter_writeFrame(
-    MasaFileWriter *self,                     /* i/o: MasaFileWriter handle                 */
-    IVAS_MASA_QMETADATA_HANDLE hMasaQMetadata /* i/o: MASA qMetadata handle to be written   */
+    MasaFileWriter *self, /* i/o: MasaFileWriter handle                  */
+#ifdef FIX_350_MASA_DELAY_COMP
+    MASA_DECODER_EXT_OUT_META_HANDLE hMasaExtOutMeta /* i/o: MASA ext out meta handle to be written */
+#else
+    IVAS_MASA_QMETADATA_HANDLE hMasaQMetadata                                                       /* i/o: MASA qMetadata handle to be written   */
+#endif
 )
 {
     if ( self == NULL )
@@ -131,6 +221,11 @@ ivas_error MasaFileWriter_writeFrame(
         return IVAS_ERR_UNEXPECTED_NULL_POINTER;
     }
 
+#ifdef FIX_350_MASA_DELAY_COMP
+    uint16_t descMetaTemp = 0;
+    int16_t i, sf, dir, numDirections;
+    uint8_t writeTempOther[MASA_FREQUENCY_BANDS];
+#else
     const uint8_t ivasmasaFormatDescriptor[8] = { 0x49, 0x56, 0x41, 0x53, 0x4D, 0x41, 0x53, 0x41 }; /* "IVASMASA" */
     uint16_t descMetaTemp = 0;
     int16_t i, sf, b_old, b_new, dir;
@@ -146,7 +241,45 @@ ivas_error MasaFileWriter_writeFrame(
     numCodingBands = hMasaQMetadata->numCodingBands;
     bandMap = hMasaQMetadata->bandMap;
     nchan_transport = hMasaQMetadata->nchan_transport;
+#endif
+
+#ifdef FIX_350_MASA_DELAY_COMP
+    /* If delay storage has been reserved, then we are in the normal mode for the decoder
+     * (i.e., no delay compensation for PCM) which means that metadata should be delayed
+     * by two subframes (10 ms). Descriptive metadata is a combined result. */
+    if ( self->delayStorage )
+    {
+        delayMasaMetadata( hMasaExtOutMeta, self->delayStorage );
+    }
 
+    numDirections = hMasaExtOutMeta->descriptiveMeta.numberOfDirections + 1;
+
+    if ( fwrite( &( hMasaExtOutMeta->descriptiveMeta.formatDescriptor ), sizeof( uint8_t ), 8, self->file ) != 8 )
+    {
+        return IVAS_ERR_FAILED_FILE_WRITE;
+    }
+
+    descMetaTemp += hMasaExtOutMeta->descriptiveMeta.numberOfDirections << 15u;
+    descMetaTemp += hMasaExtOutMeta->descriptiveMeta.numberOfChannels << 14u;
+    descMetaTemp += hMasaExtOutMeta->descriptiveMeta.sourceFormat << 12u;
+    if ( hMasaExtOutMeta->descriptiveMeta.sourceFormat == 0x0 || hMasaExtOutMeta->descriptiveMeta.sourceFormat == 0x1 )
+    {
+        descMetaTemp += hMasaExtOutMeta->descriptiveMeta.transportDefinition << 9u;
+        descMetaTemp += hMasaExtOutMeta->descriptiveMeta.channelAngle << 6u;
+        descMetaTemp += hMasaExtOutMeta->descriptiveMeta.channelDistance;
+    }
+    else if ( hMasaExtOutMeta->descriptiveMeta.sourceFormat == 0x2 )
+    {
+        descMetaTemp += hMasaExtOutMeta->descriptiveMeta.channelLayout << 9u;
+        /* 9 LSB remain at zero */
+    }
+    else if ( hMasaExtOutMeta->descriptiveMeta.sourceFormat == 0x3 )
+    {
+        descMetaTemp += hMasaExtOutMeta->descriptiveMeta.transportDefinition << 9u;
+        descMetaTemp += hMasaExtOutMeta->descriptiveMeta.channelAngle << 6u;
+        /* 6 LSB remain at zero */
+    }
+#else
     /* Construct descriptive meta */
     for ( i = 0; i < 8; i++ )
     {
@@ -186,6 +319,7 @@ ivas_error MasaFileWriter_writeFrame(
         descMetaTemp += descMeta.channelAngle << 6u;
         /* 6 LSB remain at zero */
     }
+#endif
 
     if ( fwrite( &( descMetaTemp ), sizeof( uint16_t ), 1, self->file ) != 1 )
     {
@@ -197,6 +331,9 @@ ivas_error MasaFileWriter_writeFrame(
         for ( dir = 0; dir < numDirections; dir++ )
         {
             /* Spherical index */
+#ifdef FIX_350_MASA_DELAY_COMP
+            if ( fwrite( hMasaExtOutMeta->directionIndex[dir][sf], sizeof( uint16_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
+#else
             for ( i = 0; i < MASA_FREQUENCY_BANDS; i++ )
             {
                 writeTempIndex[i] = SPH_IDX_FRONT;
@@ -211,11 +348,15 @@ ivas_error MasaFileWriter_writeFrame(
             }
 
             if ( fwrite( writeTempIndex, sizeof( uint16_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
+#endif
             {
                 return IVAS_ERR_FAILED_FILE_WRITE;
             }
 
             /* Direct-to-total ratio */
+#ifdef FIX_350_MASA_DELAY_COMP
+            if ( fwrite( hMasaExtOutMeta->directToTotalRatio[dir][sf], sizeof( uint8_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
+#else
             for ( i = 0; i < MASA_FREQUENCY_BANDS; i++ )
             {
                 writeTempOther[i] = 0;
@@ -230,11 +371,15 @@ ivas_error MasaFileWriter_writeFrame(
             }
 
             if ( fwrite( writeTempOther, sizeof( uint8_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
+#endif
             {
                 return IVAS_ERR_FAILED_FILE_WRITE;
             }
 
             /* Spread coherence */
+#ifdef FIX_350_MASA_DELAY_COMP
+            if ( fwrite( hMasaExtOutMeta->spreadCoherence[dir][sf], sizeof( uint8_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
+#else
             for ( i = 0; i < MASA_FREQUENCY_BANDS; i++ )
             {
                 writeTempOther[i] = 0;
@@ -252,6 +397,7 @@ ivas_error MasaFileWriter_writeFrame(
             }
 
             if ( fwrite( writeTempOther, sizeof( uint8_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
+#endif
             {
                 return IVAS_ERR_FAILED_FILE_WRITE;
             }
@@ -259,6 +405,9 @@ ivas_error MasaFileWriter_writeFrame(
 
         /* Common spatial meta */
         /* Diffuse-to-total ratio = 1 - sum(direct-to-total ratios) */
+#ifdef FIX_350_MASA_DELAY_COMP
+        if ( fwrite( hMasaExtOutMeta->diffuseToTotalRatio[sf], sizeof( uint8_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
+#else
         for ( b_new = 0; b_new < MASA_FREQUENCY_BANDS; b_new++ )
         {
             writeTempOther[b_new] = UINT8_MAX;
@@ -277,11 +426,16 @@ ivas_error MasaFileWriter_writeFrame(
         }
 
         if ( fwrite( writeTempOther, sizeof( uint8_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
+#endif
         {
             return IVAS_ERR_FAILED_FILE_WRITE;
         }
 
         /* Surround coherence */
+#ifdef FIX_350_MASA_DELAY_COMP
+        if ( fwrite( hMasaExtOutMeta->surroundCoherence[sf], sizeof( uint8_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
+#else
+        /* Surround coherence */
         for ( i = 0; i < MASA_FREQUENCY_BANDS; i++ )
         {
             writeTempOther[i] = 0;
@@ -299,16 +453,24 @@ ivas_error MasaFileWriter_writeFrame(
         }
 
         if ( fwrite( writeTempOther, sizeof( uint8_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
+#endif
         {
             return IVAS_ERR_FAILED_FILE_WRITE;
         }
 
         /* Remainder-to-total ratio */
         /* This is zero after codec */
+#ifdef FIX_350_MASA_DELAY_COMP
+        for ( i = 0; i < MASA_FREQUENCY_BANDS; i++ )
+        {
+            writeTempOther[i] = 0u;
+        }
+#else
         for ( b_new = 0; b_new < MASA_FREQUENCY_BANDS; b_new++ )
         {
             writeTempOther[b_new] = 0u;
         }
+#endif
 
         if ( fwrite( writeTempOther, sizeof( uint8_t ), MASA_FREQUENCY_BANDS, self->file ) != MASA_FREQUENCY_BANDS )
         {
@@ -337,6 +499,9 @@ void MasaFileWriter_close(
 
     fclose( ( *selfPtr )->file );
     free( ( *selfPtr )->file_path );
+#ifdef FIX_350_MASA_DELAY_COMP
+    free( ( *selfPtr )->delayStorage );
+#endif
     free( *selfPtr );
     *selfPtr = NULL;
 
diff --git a/lib_util/masa_file_writer.h b/lib_util/masa_file_writer.h
index a01b90e7ee412a082d7034c43db9bf102b1957f8..cb7d8f3d1efdb608e5e880be8a18a49bd43bffec 100644
--- a/lib_util/masa_file_writer.h
+++ b/lib_util/masa_file_writer.h
@@ -33,6 +33,11 @@
 #ifndef IVAS_MASA_FILE_WRITER_H
 #define IVAS_MASA_FILE_WRITER_H
 
+#include <stdint.h>
+#include "options.h"
+#ifdef FIX_350_MASA_DELAY_COMP
+#include <stdbool.h>
+#endif
 #include "common_api_types.h"
 
 
@@ -41,12 +46,19 @@ typedef struct MasaFileWriter MasaFileWriter;
 
 ivas_error MasaFileWriter_open(
     const char *outputWavFilename, /* i  : name of the output audio file    */
-    MasaFileWriter **masaWriter    /* o  : MasaFileWriter handle            */
+#ifdef FIX_350_MASA_DELAY_COMP
+    const bool delayCompensationEnabled, /* i  : is delay compensation enabled    */
+#endif
+    MasaFileWriter **masaWriter /* o  : MasaFileWriter handle            */
 );
 
 ivas_error MasaFileWriter_writeFrame(
-    MasaFileWriter *self,                     /* i/o: MasaFileWriter handle                                */
+    MasaFileWriter *self, /* i/o: MasaFileWriter handle                                */
+#ifdef FIX_350_MASA_DELAY_COMP
+    MASA_DECODER_EXT_OUT_META_HANDLE hMasaExtOutMeta /* i/o: MASA ext out meta handle to be written                  */
+#else
     IVAS_MASA_QMETADATA_HANDLE hMasaQMetadata /* i/o: MASA qMetadata handle to be written                  */
+#endif
 );
 
 void MasaFileWriter_close(