diff --git a/android_webview/browser/gfx/BUILD.gn b/android_webview/browser/gfx/BUILD.gn
index fc1fa8888b109..5b2857e7be719 100644
--- a/android_webview/browser/gfx/BUILD.gn
+++ b/android_webview/browser/gfx/BUILD.gn
@@ -80,7 +80,6 @@ source_set("gfx") {
     "//gpu/skia_bindings",
     "//gpu/vulkan:vulkan",
     "//gpu/vulkan/init",
-    "//gpu/vulkan/init:skia",
     "//services/viz/privileged/mojom",
     "//services/viz/public/mojom",
     "//skia",
diff --git a/android_webview/browser/gfx/aw_vulkan_context_provider.cc b/android_webview/browser/gfx/aw_vulkan_context_provider.cc
index 8a7be4ac76dae..2cc4f6ce6d9d7 100644
--- a/android_webview/browser/gfx/aw_vulkan_context_provider.cc
+++ b/android_webview/browser/gfx/aw_vulkan_context_provider.cc
@@ -20,8 +20,8 @@
 #include "base/logging.h"
 #include "base/native_library.h"
 #include "gpu/config/skia_limits.h"
-#include "gpu/vulkan/init/skia_vk_memory_allocator_impl.h"
 #include "gpu/vulkan/init/vulkan_factory.h"
+#include "gpu/vulkan/skia_vk_memory_allocator_impl.h"
 #include "gpu/vulkan/vulkan_device_queue.h"
 #include "gpu/vulkan/vulkan_fence_helper.h"
 #include "gpu/vulkan/vulkan_function_pointers.h"
diff --git a/android_webview/test/BUILD.gn b/android_webview/test/BUILD.gn
index c89e3ae81ab84..4cb3fd8d86df4 100644
--- a/android_webview/test/BUILD.gn
+++ b/android_webview/test/BUILD.gn
@@ -293,7 +293,6 @@ shared_library_with_jni("libstandalonelibwebviewchromium") {
     "//content/public/test/android:content_native_test_support",
     "//gpu/vulkan",
     "//gpu/vulkan/init",
-    "//gpu/vulkan/init:skia",
     "//ui/gl",
   ]
   libs = [ "android" ]
diff --git a/android_webview/test/shell/src/draw_fn/context_manager.cc b/android_webview/test/shell/src/draw_fn/context_manager.cc
index 54d4aacd4b910..4f00eae345120 100644
--- a/android_webview/test/shell/src/draw_fn/context_manager.cc
+++ b/android_webview/test/shell/src/draw_fn/context_manager.cc
@@ -19,8 +19,8 @@
 #include "base/memory/raw_ptr.h"
 #include "base/native_library.h"
 #include "base/threading/thread_restrictions.h"
-#include "gpu/vulkan/init/skia_vk_memory_allocator_impl.h"
 #include "gpu/vulkan/init/vulkan_factory.h"
+#include "gpu/vulkan/skia_vk_memory_allocator_impl.h"
 #include "gpu/vulkan/vulkan_device_queue.h"
 #include "gpu/vulkan/vulkan_function_pointers.h"
 #include "gpu/vulkan/vulkan_implementation.h"
diff --git a/components/viz/common/BUILD.gn b/components/viz/common/BUILD.gn
index 690d2c0315e3c..466e2f63c190b 100644
--- a/components/viz/common/BUILD.gn
+++ b/components/viz/common/BUILD.gn
@@ -109,7 +109,6 @@ if (enable_vulkan) {
       "//base",
       "//gpu/vulkan",
       "//gpu/vulkan:buildflags",
-      "//gpu/vulkan/init:skia",
       "//ui/gfx",
     ]
   }
diff --git a/components/viz/common/gpu/vulkan_in_process_context_provider.cc b/components/viz/common/gpu/vulkan_in_process_context_provider.cc
index c042ab5527368..2f6c49d037a3c 100644
--- a/components/viz/common/gpu/vulkan_in_process_context_provider.cc
+++ b/components/viz/common/gpu/vulkan_in_process_context_provider.cc
@@ -13,7 +13,7 @@
 #include <utility>
 
 #include "gpu/vulkan/buildflags.h"
-#include "gpu/vulkan/init/skia_vk_memory_allocator_impl.h"
+#include "gpu/vulkan/skia_vk_memory_allocator_impl.h"
 #include "gpu/vulkan/vulkan_device_queue.h"
 #include "gpu/vulkan/vulkan_fence_helper.h"
 #include "gpu/vulkan/vulkan_function_pointers.h"
diff --git a/gpu/vulkan/BUILD.gn b/gpu/vulkan/BUILD.gn
index 444813c46d77f..e8bf66b6db8f8 100644
--- a/gpu/vulkan/BUILD.gn
+++ b/gpu/vulkan/BUILD.gn
@@ -86,6 +86,8 @@ if (enable_vulkan) {
     sources = [
       "semaphore_handle.cc",
       "semaphore_handle.h",
+      "skia_vk_memory_allocator_impl.cc",
+      "skia_vk_memory_allocator_impl.h",
       "vulkan_command_buffer.cc",
       "vulkan_command_buffer.h",
       "vulkan_command_pool.cc",
@@ -127,6 +129,7 @@ if (enable_vulkan) {
       "//build:android_buildflags",
       "//components/crash/core/common:crash_key",
       "//gpu/ipc/common:vulkan_ycbcr_info",
+      "//third_party/vulkan_memory_allocator",
       "//ui/base:ozone_buildflags",
       "//ui/gfx",
       "//ui/gl",
diff --git a/gpu/vulkan/DEPS b/gpu/vulkan/DEPS
index 90e574cf75585..a6f2779b29557 100644
--- a/gpu/vulkan/DEPS
+++ b/gpu/vulkan/DEPS
@@ -1,3 +1,10 @@
 include_rules = [
   "+components/crash/core/common/crash_key.h",
 ]
+
+specific_include_rules = {
+  "skia_vk_memory_allocator_impl.*": [
+    "+third_party/skia/include/gpu/vk/VulkanMemoryAllocator.h",
+    "+third_party/skia/include/gpu/vk/VulkanTypes.h",
+  ],
+}
diff --git a/gpu/vulkan/init/BUILD.gn b/gpu/vulkan/init/BUILD.gn
index f1fc57100ad93..d93d8e155739f 100644
--- a/gpu/vulkan/init/BUILD.gn
+++ b/gpu/vulkan/init/BUILD.gn
@@ -41,24 +41,3 @@ component("init") {
     deps += [ "//gpu/vulkan/mac" ]
   }
 }
-
-component("skia") {
-  output_name = "vulkan_init_skia"
-
-  sources = [
-    "skia_vk_memory_allocator_impl.cc",
-    "skia_vk_memory_allocator_impl.h",
-  ]
-
-  defines = [ "IS_VULKAN_INIT_IMPL" ]
-
-  configs += [ "//build/config/compiler:wexit_time_destructors" ]
-
-  public_deps = [
-    "//base",
-    "//gpu/vulkan",
-    "//skia",
-  ]
-
-  deps = [ "//third_party/vulkan_memory_allocator" ]
-}
diff --git a/gpu/vulkan/init/DEPS b/gpu/vulkan/init/DEPS
deleted file mode 100644
index a4a291f280a31..0000000000000
--- a/gpu/vulkan/init/DEPS
+++ /dev/null
@@ -1,6 +0,0 @@
-specific_include_rules = {
-  "skia_vk_memory_allocator_impl.*": [
-    "+third_party/skia/include/gpu/vk/VulkanMemoryAllocator.h",
-    "+third_party/skia/include/gpu/vk/VulkanTypes.h",
-  ],
-}
diff --git a/gpu/vulkan/init/skia_vk_memory_allocator_impl.cc b/gpu/vulkan/skia_vk_memory_allocator_impl.cc
similarity index 90%
rename from gpu/vulkan/init/skia_vk_memory_allocator_impl.cc
rename to gpu/vulkan/skia_vk_memory_allocator_impl.cc
index cdfc7d6d73aec..3573ad6c001b3 100644
--- a/gpu/vulkan/init/skia_vk_memory_allocator_impl.cc
+++ b/gpu/vulkan/skia_vk_memory_allocator_impl.cc
@@ -2,8 +2,7 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-
-#include "gpu/vulkan/init/skia_vk_memory_allocator_impl.h"
+#include "gpu/vulkan/skia_vk_memory_allocator_impl.h"
 
 #include <vk_mem_alloc.h>
 #include <vulkan/vulkan_core.h>
@@ -15,7 +14,6 @@
 #include "gpu/vulkan/vma_wrapper.h"
 #include "gpu/vulkan/vulkan_device_queue.h"
 #include "gpu/vulkan/vulkan_function_pointers.h"
-#include "gpu/vulkan/vulkan_util.h"
 #include "third_party/skia/include/gpu/vk/VulkanMemoryAllocator.h"
 #include "third_party/skia/include/gpu/vk/VulkanTypes.h"
 
@@ -30,12 +28,14 @@ class SkiaVulkanMemoryAllocator : public skgpu::VulkanMemoryAllocator {
   ~SkiaVulkanMemoryAllocator() override = default;
 
   SkiaVulkanMemoryAllocator(const SkiaVulkanMemoryAllocator&) = delete;
-  SkiaVulkanMemoryAllocator& operator=(const SkiaVulkanMemoryAllocator&) = delete;
+  SkiaVulkanMemoryAllocator& operator=(const SkiaVulkanMemoryAllocator&) =
+      delete;
 
  private:
-  VkResult allocateImageMemory(VkImage image,
-                               uint32_t flags,
-                               skgpu::VulkanBackendMemory* backend_memory) override {
+  VkResult allocateImageMemory(
+      VkImage image,
+      uint32_t flags,
+      skgpu::VulkanBackendMemory* backend_memory) override {
     TRACE_EVENT0(TRACE_DISABLED_BY_DEFAULT("gpu.vulkan.vma"),
                  "SkiaVulkanMemoryAllocator::allocateMemoryForImage");
     VmaAllocationCreateInfo info = {
@@ -68,15 +68,19 @@ class SkiaVulkanMemoryAllocator : public skgpu::VulkanMemoryAllocator {
     VmaAllocation allocation;
     VkResult result = vma::AllocateMemoryForImage(allocator_, image, &info,
                                                   &allocation, nullptr);
-    if (VK_SUCCESS == result)
-      *backend_memory = reinterpret_cast<skgpu::VulkanBackendMemory>(allocation);
+    if (VK_SUCCESS == result) {
+      *backend_memory =
+          reinterpret_cast<skgpu::VulkanBackendMemory>(allocation);
+    }
+
     return result;
   }
 
-  VkResult allocateBufferMemory(VkBuffer buffer,
-                                BufferUsage usage,
-                                uint32_t flags,
-                                skgpu::VulkanBackendMemory* backend_memory) override {
+  VkResult allocateBufferMemory(
+      VkBuffer buffer,
+      BufferUsage usage,
+      uint32_t flags,
+      skgpu::VulkanBackendMemory* backend_memory) override {
     TRACE_EVENT0(TRACE_DISABLED_BY_DEFAULT("gpu.vulkan.vma"),
                  "SkiaVulkanMemoryAllocator::allocateMemoryForBuffer");
     VmaAllocationCreateInfo info = {
@@ -128,8 +132,10 @@ class SkiaVulkanMemoryAllocator : public skgpu::VulkanMemoryAllocator {
     VmaAllocation allocation;
     VkResult result = vma::AllocateMemoryForBuffer(allocator_, buffer, &info,
                                                    &allocation, nullptr);
-    if (VK_SUCCESS == result)
-      *backend_memory = reinterpret_cast<skgpu::VulkanBackendMemory>(allocation);
+    if (VK_SUCCESS == result) {
+      *backend_memory =
+          reinterpret_cast<skgpu::VulkanBackendMemory>(allocation);
+    }
 
     return result;
   }
@@ -170,7 +176,8 @@ class SkiaVulkanMemoryAllocator : public skgpu::VulkanMemoryAllocator {
     alloc->fBackendMemory = memory;
   }
 
-  VkResult mapMemory(const skgpu::VulkanBackendMemory& memory, void** data) override {
+  VkResult mapMemory(const skgpu::VulkanBackendMemory& memory,
+                     void** data) override {
     TRACE_EVENT0(TRACE_DISABLED_BY_DEFAULT("gpu.vulkan.vma"),
                  "SkiaVulkanMemoryAllocator::mapMemory");
     const VmaAllocation allocation =
diff --git a/gpu/vulkan/init/skia_vk_memory_allocator_impl.h b/gpu/vulkan/skia_vk_memory_allocator_impl.h
similarity index 67%
rename from gpu/vulkan/init/skia_vk_memory_allocator_impl.h
rename to gpu/vulkan/skia_vk_memory_allocator_impl.h
index 4b0f951ce4d3c..fb879597bcb89 100644
--- a/gpu/vulkan/init/skia_vk_memory_allocator_impl.h
+++ b/gpu/vulkan/skia_vk_memory_allocator_impl.h
@@ -2,8 +2,8 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-#ifndef GPU_VULKAN_INIT_SKIA_VK_MEMORY_ALLOCATOR_IMPL_H_
-#define GPU_VULKAN_INIT_SKIA_VK_MEMORY_ALLOCATOR_IMPL_H_
+#ifndef GPU_VULKAN_SKIA_VK_MEMORY_ALLOCATOR_IMPL_H_
+#define GPU_VULKAN_SKIA_VK_MEMORY_ALLOCATOR_IMPL_H_
 
 #include "base/component_export.h"
 #include "third_party/skia/include/gpu/vk/VulkanMemoryAllocator.h"
@@ -12,10 +12,10 @@ namespace gpu {
 
 class VulkanDeviceQueue;
 
-COMPONENT_EXPORT(VULKAN_INIT)
+COMPONENT_EXPORT(VULKAN)
 sk_sp<skgpu::VulkanMemoryAllocator> CreateSkiaVulkanMemoryAllocator(
     VulkanDeviceQueue* device_queue);
 
 }  // namespace gpu
 
-#endif  // GPU_VULKAN_INIT_SKIA_VK_MEMORY_ALLOCATOR_IMPL_H_
+#endif  // GPU_VULKAN_SKIA_VK_MEMORY_ALLOCATOR_IMPL_H_