diff --git a/browser/brave_ads/BUILD.gn b/browser/brave_ads/BUILD.gn
index 87b450bdd78..31aedccb273 100644
--- a/browser/brave_ads/BUILD.gn
+++ b/browser/brave_ads/BUILD.gn
@@ -58,6 +58,7 @@ source_set("impl") {
     "//brave/browser/brave_ads/tooltips",
     "//brave/browser/brave_rewards",
     "//brave/browser/brave_rewards:util",
+    "//brave/browser/brave_stats",
     "//brave/browser/ui/brave_ads",
     "//brave/components/brave_adaptive_captcha",
     "//brave/components/brave_ads/browser/application_state",
diff --git a/browser/brave_stats/BUILD.gn b/browser/brave_stats/BUILD.gn
index 80a6a55d5ec..d8ab61c59d5 100644
--- a/browser/brave_stats/BUILD.gn
+++ b/browser/brave_stats/BUILD.gn
@@ -10,3 +10,81 @@ buildflag_header("buildflags") {
   header = "buildflags.h"
   flags = [ "BRAVE_USAGE_SERVER=\"$brave_stats_updater_url\"" ]
 }
+
+source_set("brave_stats") {
+  sources = [
+    "//brave/browser/brave_stats/brave_stats_updater.cc",
+    "//brave/browser/brave_stats/brave_stats_updater.h",
+    "//brave/browser/brave_stats/brave_stats_updater_params.cc",
+    "//brave/browser/brave_stats/brave_stats_updater_params.h",
+    "//brave/browser/brave_stats/features.cc",
+    "//brave/browser/brave_stats/features.h",
+    "//brave/browser/brave_stats/first_run_util.cc",
+    "//brave/browser/brave_stats/first_run_util.h",
+    "//brave/browser/brave_stats/switches.h",
+  ]
+
+  deps = [
+    "//base",
+    "//brave/browser:browser_process",
+    "//brave/browser/brave_stats:buildflags",
+    "//brave/common",
+    "//brave/components/brave_ads/core",
+    "//brave/components/brave_referrals/common",
+    "//brave/components/brave_stats/browser",
+    "//brave/components/brave_wallet/browser",
+    "//brave/components/brave_wallet/browser:pref_names",
+    "//brave/components/constants",
+    "//brave/components/misc_metrics",
+    "//brave/components/rpill/common",
+    "//brave/components/version_info",
+    "//chrome/browser:browser_process",
+    "//chrome/browser/headless",
+    "//chrome/browser/profiles:profile",
+    "//chrome/browser/ui",
+    "//chrome/common",
+    "//components/prefs",
+    "//net",
+    "//services/network/public/cpp",
+  ]
+}
+
+source_set("browser_tests") {
+  testonly = true
+
+  sources = [ "//brave/browser/brave_stats/brave_stats_updater_browsertest.cc" ]
+
+  deps = [
+    "//brave/browser/brave_stats",
+    "//brave/components/brave_referrals/browser",
+    "//chrome/browser",
+    "//chrome/test:test_support",
+  ]
+
+  defines = [ "HAS_OUT_OF_PROC_TEST_RUNNER" ]
+}
+
+source_set("unit_tests") {
+  testonly = true
+
+  sources = [
+    "//brave/browser/brave_stats/brave_stats_updater_unittest.cc",
+    "//brave/browser/brave_stats/first_run_util_unittest.cc",
+  ]
+
+  deps = [
+    "//brave/browser/brave_ads",
+    "//brave/browser/brave_stats",
+    "//brave/components/brave_ads/core",
+    "//brave/components/brave_referrals/browser",
+    "//brave/components/brave_rewards/content",
+    "//brave/components/brave_stats/browser",
+    "//brave/components/brave_wallet/browser",
+    "//brave/components/brave_wallet/browser:pref_names",
+    "//brave/components/misc_metrics",
+    "//chrome/browser",
+    "//chrome/browser/prefs",
+    "//chrome/test:test_support",
+    "//components/prefs",
+  ]
+}
diff --git a/browser/brave_stats/sources.gni b/browser/brave_stats/sources.gni
deleted file mode 100644
index 9d0563a0c13..00000000000
--- a/browser/brave_stats/sources.gni
+++ /dev/null
@@ -1,38 +0,0 @@
-# Copyright (c) 2021 The Brave Authors. All rights reserved.
-# This Source Code Form is subject to the terms of the Mozilla Public
-# License, v. 2.0. If a copy of the MPL was not distributed with this file,
-# You can obtain one at http://mozilla.org/MPL/2.0/. */
-
-brave_browser_brave_stats_updater_sources = [
-  "//brave/browser/brave_stats/brave_stats_updater.cc",
-  "//brave/browser/brave_stats/brave_stats_updater.h",
-  "//brave/browser/brave_stats/brave_stats_updater_params.cc",
-  "//brave/browser/brave_stats/brave_stats_updater_params.h",
-  "//brave/browser/brave_stats/features.cc",
-  "//brave/browser/brave_stats/features.h",
-  "//brave/browser/brave_stats/first_run_util.cc",
-  "//brave/browser/brave_stats/first_run_util.h",
-  "//brave/browser/brave_stats/switches.h",
-]
-
-brave_browser_brave_stats_updater_deps = [
-  "//base",
-  "//brave/browser:browser_process",
-  "//brave/browser/brave_stats:buildflags",
-  "//brave/common",
-  "//brave/components/brave_ads/core",
-  "//brave/components/brave_referrals/common",
-  "//brave/components/brave_stats/browser",
-  "//brave/components/brave_wallet/browser",
-  "//brave/components/constants",
-  "//brave/components/rpill/common",
-  "//brave/components/version_info",
-  "//chrome/browser:browser_process",
-  "//chrome/browser/headless",
-  "//chrome/browser/profiles:profile",
-  "//chrome/browser/ui",
-  "//chrome/common",
-  "//components/prefs",
-  "//net",
-  "//services/network/public/cpp",
-]
diff --git a/browser/sources.gni b/browser/sources.gni
index 14fd8251919..a73af52f61d 100644
--- a/browser/sources.gni
+++ b/browser/sources.gni
@@ -9,7 +9,6 @@ import("//brave/browser/brave_news/sources.gni")
 import("//brave/browser/brave_referrals/sources.gni")
 import("//brave/browser/brave_rewards/android/sources.gni")
 import("//brave/browser/brave_shields/sources.gni")
-import("//brave/browser/brave_stats/sources.gni")
 import("//brave/browser/brave_vpn/sources.gni")
 import("//brave/browser/brave_wallet/android/sources.gni")
 import("//brave/browser/brave_wallet/notifications/sources.gni")
@@ -126,6 +125,7 @@ brave_chrome_browser_deps = [
   "//brave/browser/brave_rewards:brave_rewards_impl",
   "//brave/browser/brave_rewards:util",
   "//brave/browser/brave_search",
+  "//brave/browser/brave_stats",
   "//brave/browser/brave_wallet",
   "//brave/browser/brave_wallet:brave_wallet_delegate",
   "//brave/browser/brave_wallet:tab_helper",
@@ -540,7 +540,6 @@ brave_chrome_browser_sources += brave_browser_autocomplete_sources
 brave_chrome_browser_sources += brave_browser_brave_news_sources
 brave_chrome_browser_sources += brave_browser_brave_referrals_sources
 brave_chrome_browser_sources += brave_browser_brave_shields_sources
-brave_chrome_browser_sources += brave_browser_brave_stats_updater_sources
 brave_chrome_browser_sources += brave_browser_brave_vpn_sources
 brave_chrome_browser_sources += brave_browser_brave_wallet_sources
 brave_chrome_browser_sources += brave_browser_browsing_data_sources
@@ -571,7 +570,6 @@ brave_chrome_browser_deps += brave_browser_autocomplete_deps
 brave_chrome_browser_deps += brave_browser_brave_news_deps
 brave_chrome_browser_deps += brave_browser_brave_referrals_deps
 brave_chrome_browser_deps += brave_browser_brave_shields_deps
-brave_chrome_browser_deps += brave_browser_brave_stats_updater_deps
 brave_chrome_browser_deps += brave_browser_brave_vpn_deps
 brave_chrome_browser_deps += brave_browser_brave_wallet_deps
 brave_chrome_browser_deps += brave_browser_browsing_data_deps
@@ -608,6 +606,7 @@ brave_chrome_browser_allow_circular_includes_from = [
   "//brave/browser/ui",
   "//brave/browser/brave_ads:impl",
   "//brave/browser/brave_ads/creatives/search_result_ad",
+  "//brave/browser/brave_stats",
 ]
 
 # https://github.com/brave/brave-browser/issues/41418
diff --git a/test/BUILD.gn b/test/BUILD.gn
index 2d227649612..7e0fa9d24d9 100644
--- a/test/BUILD.gn
+++ b/test/BUILD.gn
@@ -98,8 +98,6 @@ test("brave_unit_tests") {
   sources = [
     "//brave/base/trace_event/brave_process_memory_dump_unittest.cc",
     "//brave/browser/brave_content_browser_client_unittest.cc",
-    "//brave/browser/brave_stats/brave_stats_updater_unittest.cc",
-    "//brave/browser/brave_stats/first_run_util_unittest.cc",
     "//brave/browser/browsing_data/brave_browsing_data_remover_delegate_unittest.cc",
     "//brave/browser/download/brave_download_item_model_unittest.cc",
     "//brave/browser/profiles/profile_util_unittest.cc",
@@ -165,6 +163,7 @@ test("brave_unit_tests") {
     "//brave/browser/autocomplete:unit_tests",
     "//brave/browser/brave_ads",
     "//brave/browser/brave_ads/device_id:unit_tests",
+    "//brave/browser/brave_stats:unit_tests",
     "//brave/browser/brave_wallet",
     "//brave/browser/brave_wallet:unit_tests",
     "//brave/browser/content_settings:unit_tests",
@@ -769,7 +768,6 @@ test("brave_browser_tests") {
     "//brave/browser/brave_shields/eventsource_pool_limit_browsertest.cc",
     "//brave/browser/brave_shields/https_upgrade_browsertest.cc",
     "//brave/browser/brave_shields/websockets_pool_limit_browsertest.cc",
-    "//brave/browser/brave_stats/brave_stats_updater_browsertest.cc",
     "//brave/browser/brave_wallet/brave_wallet_ethereum_chain_browsertest.cc",
     "//brave/browser/brave_wallet/brave_wallet_event_emitter_browsertest.cc",
     "//brave/browser/brave_wallet/brave_wallet_service_browsertest.cc",
@@ -843,6 +841,7 @@ test("brave_browser_tests") {
     "//brave/browser/brave_news:browser_tests",
     "//brave/browser/brave_rewards",
     "//brave/browser/brave_rewards/test:browser_tests",
+    "//brave/browser/brave_stats:browser_tests",
     "//brave/browser/brave_wallet",
     "//brave/browser/brave_wallet:browser_tests",
     "//brave/browser/brave_wallet:tab_helper",