diff --git a/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/AbstractNuguOpusPlayer.kt b/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/AbstractNuguOpusPlayer.kt
new file mode 100644
index 000000000..359b86abf
--- /dev/null
+++ b/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/AbstractNuguOpusPlayer.kt
@@ -0,0 +1,154 @@
+package com.skt.nugu.sdk.external.silvertray
+
+import com.skt.nugu.sdk.agent.mediaplayer.AttachmentPlayablePlayer
+import com.skt.nugu.sdk.agent.mediaplayer.ErrorType
+import com.skt.nugu.sdk.agent.mediaplayer.MediaPlayerControlInterface
+import com.skt.nugu.sdk.agent.mediaplayer.SourceId
+import com.skt.nugu.sdk.core.interfaces.attachment.Attachment
+import com.skt.nugu.sdk.core.utils.Logger
+import com.skt.nugu.silvertray.player.BufferListener
+import com.skt.nugu.silvertray.player.DurationListener
+import com.skt.nugu.silvertray.player.EventListener
+import com.skt.nugu.silvertray.player.Player
+import com.skt.nugu.silvertray.player.Status
+
+abstract class AbstractNuguOpusPlayer(protected val player: Player = Player()): AttachmentPlayablePlayer {
+    companion object {
+        private const val TAG = "AbstractNuguOpusPlayer"
+    }
+
+    private var currentSourceId: SourceId = SourceId.ERROR()
+    private var status = Status.IDLE
+    private var playbackEventListener: MediaPlayerControlInterface.PlaybackEventListener? = null
+    private var bufferEventListener: MediaPlayerControlInterface.BufferEventListener? = null
+    private var durationListener: MediaPlayerControlInterface.OnDurationListener? = null
+
+    init {
+        player.addListener(object : EventListener {
+            override fun onError(message: String) {
+                playbackEventListener?.onPlaybackError(currentSourceId, ErrorType.MEDIA_ERROR_INTERNAL_DEVICE_ERROR, message)
+            }
+
+            override fun onStatusChanged(status: Status) {
+                Logger.d(TAG, "[onStatusChanged] status: $status")
+                handleStatusChanged(status)
+            }
+        })
+        player.addDurationListener(object : DurationListener {
+            override fun onFoundDuration(duration: Long) {
+                Logger.d(TAG, "[onFoundDuration] duration: $duration")
+                durationListener?.onRetrieved(currentSourceId, duration)
+            }
+        })
+    }
+
+    private fun handleStatusChanged(status: Status) {
+        val prevStatus = this.status
+        this.status = status
+        val listener = this.playbackEventListener ?: return
+        when (status) {
+            Status.IDLE -> {
+                if(prevStatus == Status.READY) {
+                    listener.onPlaybackStarted(currentSourceId)
+                }
+                listener.onPlaybackStopped(currentSourceId)
+            }
+            Status.STARTED -> {
+                if (prevStatus == Status.PAUSED) {
+                    listener.onPlaybackResumed(currentSourceId)
+                } else {
+                    listener.onPlaybackStarted(currentSourceId)
+                }
+            }
+            Status.PAUSED -> {
+                listener.onPlaybackPaused(currentSourceId)
+            }
+            Status.ENDED -> {
+                if(prevStatus == Status.READY) {
+                    listener.onPlaybackStarted(currentSourceId)
+                }
+                listener.onPlaybackFinished(currentSourceId)
+            }
+            else -> {
+            }
+        }
+    }
+
+    override fun setSource(attachmentReader: Attachment.Reader): SourceId {
+        if(status == Status.READY || status == Status.STARTED) {
+            player.reset()
+        }
+
+        prepareSource(RawCBRStreamSource(attachmentReader))
+        currentSourceId.id++
+        Logger.d(TAG, "[setSource] ${currentSourceId.id}")
+        return currentSourceId
+    }
+
+    internal abstract fun prepareSource(source: RawCBRStreamSource)
+
+    override fun play(id: SourceId): Boolean {
+        if(currentSourceId.id != id.id) {
+            return false
+        }
+        Logger.d(TAG, "[play] $id")
+        player.start()
+        return true
+    }
+
+    override fun stop(id: SourceId): Boolean {
+        if(currentSourceId.id != id.id) {
+            return false
+        }
+        Logger.d(TAG, "[stop] $id")
+        player.reset()
+        return true
+    }
+
+    override fun pause(id: SourceId): Boolean {
+        if(currentSourceId.id != id.id) {
+            return false
+        }
+
+        if(this.status == Status.ENDED) {
+            return false
+        }
+
+        Logger.d(TAG, "[pause] $id")
+        player.pause()
+        return true
+    }
+
+    override fun resume(id: SourceId): Boolean {
+        if(currentSourceId.id != id.id) {
+            return false
+        }
+        player.start()
+        return true
+    }
+
+    override fun seekTo(id: SourceId, offsetInMilliseconds: Long): Boolean {
+        // TODO : Impl
+        return false
+    }
+
+    override fun getOffset(id: SourceId): Long {
+        return player.getCurrentPosition()
+    }
+
+    override fun setPlaybackEventListener(listener: MediaPlayerControlInterface.PlaybackEventListener) {
+        this.playbackEventListener = listener
+    }
+
+    override fun setBufferEventListener(listener: MediaPlayerControlInterface.BufferEventListener) {
+        this.bufferEventListener = listener
+    }
+
+    override fun setOnDurationListener(listener: MediaPlayerControlInterface.OnDurationListener) {
+        this.durationListener = listener
+    }
+
+    override fun setVolume(volume: Float) {
+        player.volume = volume
+    }
+}
diff --git a/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/NuguOpusPlayer.kt b/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/NuguOpusPlayer.kt
index 028111dc9..594a172be 100644
--- a/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/NuguOpusPlayer.kt
+++ b/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/NuguOpusPlayer.kt
@@ -15,154 +15,15 @@
  */
 package com.skt.nugu.sdk.external.silvertray
 
-import com.skt.nugu.sdk.agent.mediaplayer.*
-import com.skt.nugu.silvertray.player.EventListener
 import com.skt.nugu.silvertray.player.Player
-import com.skt.nugu.silvertray.player.Status
-import com.skt.nugu.sdk.core.interfaces.attachment.Attachment
-import com.skt.nugu.sdk.core.utils.Logger
-import com.skt.nugu.silvertray.player.DurationListener
 
 /**
  * Porting class silvertray's [Player] to use in NUGU SDK
  */
-class NuguOpusPlayer(private val streamType: Int, private val player: Player = Player()) :
-    AttachmentPlayablePlayer {
-    companion object {
-        private const val TAG = "NuguOpusPlayer"
-    }
-
-    private var currentSourceId: SourceId = SourceId.ERROR()
-    private var status = Status.IDLE
-    private var playbackEventListener: MediaPlayerControlInterface.PlaybackEventListener? = null
-    private var bufferEventListener: MediaPlayerControlInterface.BufferEventListener? = null
-    private var durationListener: MediaPlayerControlInterface.OnDurationListener? = null
-
-    init {
-        player.addListener(object : EventListener {
-            override fun onError(message: String) {
-                playbackEventListener?.onPlaybackError(currentSourceId, ErrorType.MEDIA_ERROR_INTERNAL_DEVICE_ERROR, message)
-            }
-
-            override fun onStatusChanged(status: Status) {
-                Logger.d(TAG, "[onStatusChanged] status: $status")
-                handleStatusChanged(status)
-            }
-        })
-        player.addDurationListener(object : DurationListener {
-            override fun onFoundDuration(duration: Long) {
-                Logger.d(TAG, "[onFoundDuration] duration: $duration")
-                durationListener?.onRetrieved(currentSourceId, duration)
-            }
-        })
-    }
-
-    private fun handleStatusChanged(status: Status) {
-        val prevStatus = this.status
-        this.status = status
-        val listener = this.playbackEventListener ?: return
-        when (status) {
-            Status.IDLE -> {
-                if(prevStatus == Status.READY) {
-                    listener.onPlaybackStarted(currentSourceId)
-                }
-                listener.onPlaybackStopped(currentSourceId)
-            }
-            Status.STARTED -> {
-                if (prevStatus == Status.PAUSED) {
-                    listener.onPlaybackResumed(currentSourceId)
-                } else {
-                    listener.onPlaybackStarted(currentSourceId)
-                }
-            }
-            Status.PAUSED -> {
-                listener.onPlaybackPaused(currentSourceId)
-            }
-            Status.ENDED -> {
-                if(prevStatus == Status.READY) {
-                    listener.onPlaybackStarted(currentSourceId)
-                }
-                listener.onPlaybackFinished(currentSourceId)
-            }
-            else -> {
-            }
-        }
-    }
-
-    override fun setSource(attachmentReader: Attachment.Reader): SourceId {
-        if(status == Status.READY || status == Status.STARTED) {
-            player.reset()
-        }
+class NuguOpusPlayer(private val streamType: Int, player: Player = Player()) :
+    AbstractNuguOpusPlayer(player) {
 
-        val source = RawCBRStreamSource(attachmentReader)
+    override fun prepareSource(source: RawCBRStreamSource) {
         player.prepare(source, streamType)
-        currentSourceId.id++
-        Logger.d(TAG, "[setSource] ${currentSourceId.id}")
-        return currentSourceId
-    }
-
-    override fun play(id: SourceId): Boolean {
-        if(currentSourceId.id != id.id) {
-            return false
-        }
-        Logger.d(TAG, "[play] $id")
-        player.start()
-        return true
-    }
-
-    override fun stop(id: SourceId): Boolean {
-        if(currentSourceId.id != id.id) {
-            return false
-        }
-        Logger.d(TAG, "[stop] $id")
-        player.reset()
-        return true
-    }
-
-    override fun pause(id: SourceId): Boolean {
-        if(currentSourceId.id != id.id) {
-            return false
-        }
-
-        if(this.status == Status.ENDED) {
-            return false
-        }
-
-        Logger.d(TAG, "[pause] $id")
-        player.pause()
-        return true
-    }
-
-    override fun resume(id: SourceId): Boolean {
-        if(currentSourceId.id != id.id) {
-            return false
-        }
-        player.start()
-        return true
-    }
-
-    override fun seekTo(id: SourceId, offsetInMilliseconds: Long): Boolean {
-        // TODO : Impl
-        return false
-    }
-
-    override fun getOffset(id: SourceId): Long {
-        return player.getCurrentPosition()
-    }
-
-    override fun setPlaybackEventListener(listener: MediaPlayerControlInterface.PlaybackEventListener) {
-        this.playbackEventListener = listener
-    }
-
-    override fun setBufferEventListener(listener: MediaPlayerControlInterface.BufferEventListener) {
-        this.bufferEventListener = listener
-    }
-
-    override fun setOnDurationListener(listener: MediaPlayerControlInterface.OnDurationListener) {
-        this.durationListener = listener
-    }
-
-    override fun setVolume(volume: Float) {
-        player.volume =  volume
     }
-}
\ No newline at end of file
+}
diff --git a/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/NuguOpusPlayer2.kt b/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/NuguOpusPlayer2.kt
index 23d58e7cb..d7e6fbe44 100644
--- a/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/NuguOpusPlayer2.kt
+++ b/nugu-android-helper/src/main/java/com/skt/nugu/sdk/external/silvertray/NuguOpusPlayer2.kt
@@ -17,150 +17,15 @@
 package com.skt.nugu.sdk.external.silvertray
 
 import android.media.AudioAttributes
-import com.skt.nugu.sdk.agent.mediaplayer.AttachmentPlayablePlayer
-import com.skt.nugu.sdk.agent.mediaplayer.ErrorType
-import com.skt.nugu.sdk.agent.mediaplayer.MediaPlayerControlInterface
-import com.skt.nugu.sdk.agent.mediaplayer.SourceId
-import com.skt.nugu.sdk.core.interfaces.attachment.Attachment
-import com.skt.nugu.sdk.core.utils.Logger
-import com.skt.nugu.silvertray.player.DurationListener
-import com.skt.nugu.silvertray.player.EventListener
 import com.skt.nugu.silvertray.player.Player
-import com.skt.nugu.silvertray.player.Status
 
-class NuguOpusPlayer2 (private val audioAttributes: AudioAttributes, private val player: Player = Player()) :
-    AttachmentPlayablePlayer {
+class NuguOpusPlayer2 (private val audioAttributes: AudioAttributes, player: Player = Player()) :
+    AbstractNuguOpusPlayer(player) {
     companion object {
         private const val TAG = "NuguOpusPlayer2"
     }
 
-    private var currentSourceId: SourceId = SourceId.ERROR()
-    private var status = Status.IDLE
-    private var playbackEventListener: MediaPlayerControlInterface.PlaybackEventListener? = null
-    private var bufferEventListener: MediaPlayerControlInterface.BufferEventListener? = null
-    private var durationListener: MediaPlayerControlInterface.OnDurationListener? = null
-
-    init {
-        player.addListener(object : EventListener {
-            override fun onError(message: String) {
-                playbackEventListener?.onPlaybackError(currentSourceId, ErrorType.MEDIA_ERROR_INTERNAL_DEVICE_ERROR, message)
-            }
-
-            override fun onStatusChanged(status: Status) {
-                Logger.d(TAG, "[onStatusChanged] status: $status")
-                handleStatusChanged(status)
-            }
-        })
-        player.addDurationListener(object : DurationListener {
-            override fun onFoundDuration(duration: Long) {
-                Logger.d(TAG, "[onFoundDuration] duration: $duration")
-                durationListener?.onRetrieved(currentSourceId, duration)
-            }
-        })
-    }
-
-    private fun handleStatusChanged(status: Status) {
-        val prevStatus = this.status
-        this.status = status
-        val listener = this.playbackEventListener ?: return
-        when (status) {
-            Status.IDLE -> {
-                if(prevStatus == Status.READY) {
-                    listener.onPlaybackStarted(currentSourceId)
-                }
-                listener.onPlaybackStopped(currentSourceId)
-            }
-            Status.STARTED -> {
-                if (prevStatus == Status.PAUSED) {
-                    listener.onPlaybackResumed(currentSourceId)
-                } else {
-                    listener.onPlaybackStarted(currentSourceId)
-                }
-            }
-            Status.PAUSED -> {
-                listener.onPlaybackPaused(currentSourceId)
-            }
-            Status.ENDED -> {
-                if(prevStatus == Status.READY) {
-                    listener.onPlaybackStarted(currentSourceId)
-                }
-                listener.onPlaybackFinished(currentSourceId)
-            }
-            else -> {
-            }
-        }
-    }
-
-    override fun setSource(attachmentReader: Attachment.Reader): SourceId {
-        val source = RawCBRStreamSource(attachmentReader)
+    override fun prepareSource(source: RawCBRStreamSource) {
         player.prepare(source, audioAttributes)
-        currentSourceId.id++
-        Logger.d(TAG, "[setSource] ${currentSourceId.id}")
-        return currentSourceId
-    }
-
-    override fun play(id: SourceId): Boolean {
-        if(currentSourceId.id != id.id) {
-            return false
-        }
-        Logger.d(TAG, "[play] $id")
-        player.start()
-        return true
-    }
-
-    override fun stop(id: SourceId): Boolean {
-        if(currentSourceId.id != id.id) {
-            return false
-        }
-        Logger.d(TAG, "[stop] $id")
-        player.reset()
-        return true
-    }
-
-    override fun pause(id: SourceId): Boolean {
-        if(currentSourceId.id != id.id) {
-            return false
-        }
-
-        if(this.status == Status.ENDED) {
-            return false
-        }
-
-        Logger.d(TAG, "[pause] $id")
-        player.pause()
-        return true
-    }
-
-    override fun resume(id: SourceId): Boolean {
-        if(currentSourceId.id != id.id) {
-            return false
-        }
-        player.start()
-        return true
-    }
-
-    override fun seekTo(id: SourceId, offsetInMilliseconds: Long): Boolean {
-        // TODO : Impl
-        return false
-    }
-
-    override fun getOffset(id: SourceId): Long {
-        return player.getCurrentPosition()
-    }
-
-    override fun setPlaybackEventListener(listener: MediaPlayerControlInterface.PlaybackEventListener) {
-        this.playbackEventListener = listener
-    }
-
-    override fun setBufferEventListener(listener: MediaPlayerControlInterface.BufferEventListener) {
-        this.bufferEventListener = listener
-    }
-
-    override fun setOnDurationListener(listener: MediaPlayerControlInterface.OnDurationListener) {
-        this.durationListener = listener
-    }
-
-    override fun setVolume(volume: Float) {
-        player.volume = volume
     }
-}
\ No newline at end of file
+}