diff --git a/source/plugin/Assets/GoogleMobileAds/Editor/AndroidBuildPreProcessor.cs b/source/plugin/Assets/GoogleMobileAds/Editor/AndroidBuildPreProcessor.cs
index 17c58cd62..82cb46528 100644
--- a/source/plugin/Assets/GoogleMobileAds/Editor/AndroidBuildPreProcessor.cs
+++ b/source/plugin/Assets/GoogleMobileAds/Editor/AndroidBuildPreProcessor.cs
@@ -13,6 +13,7 @@
 using UnityEngine;
 using UnityEditor;
 using System.IO;
+using System.Text.RegularExpressions;
 using GooglePlayServices;
 using UnityEditor.Build;
 using UnityEditor.Build.Reporting;
@@ -38,6 +39,13 @@ public class AndroidBuildPreProcessor : IPreprocessBuildWithReport
         const string CustomMainGradleTemplateFileName = "mainTemplate.gradle";
         const string JetifierEntry =
             "android.jetifier.ignorelist=annotation-experimental-1.4.0.aar";
+        const string PlayServicesAdsSDK = "com.google.android.gms:play-services-ads:24.9.0";
+        const string NextGenSDK =
+            "com.google.android.libraries.ads.mobile.sdk:ads-mobile-sdk:0.23.0-beta01";
+        const string NextGenSDKRegex =
+            "com\\.google\\.android\\.libraries\\.ads\\.mobile\\.sdk:ads-mobile-sdk:[^\"]*";
+        const string PlayServicesAdsSDKRegex =
+            "com\\.google\\.android\\.gms:play-services-ads:[^\"]*";
 
         // Set the callback order to be before EDM4U.
         // https://github.com/googlesamples/unity-jar-resolver/blob/master/source/AndroidResolver/src/PlayServicesPreBuild.cs#L39
@@ -45,6 +53,8 @@ public class AndroidBuildPreProcessor : IPreprocessBuildWithReport
 
         public void OnPreprocessBuild(BuildReport report)
         {
+            UpdateSDKDependencies();
+
             if(!GoogleMobileAdsSettings.LoadInstance().EnableGradleBuildPreProcessor)
             {
                 return;
@@ -55,6 +65,47 @@ public void OnPreprocessBuild(BuildReport report)
 #endif
         }
 
+        private void UpdateSDKDependencies()
+        {
+            // Update GoogleMobileAdsDependencies.xml if Next Gen SDK is enabled.
+            string dependenciesDir =
+                Path.Combine(Application.dataPath, "GoogleMobileAds", "Editor");
+            string projectPath = Directory.GetParent(Application.dataPath).ToString();
+            string[] scripts = Directory.GetFiles(projectPath, "AndroidBuildPreProcessor.cs",
+                                                  SearchOption.AllDirectories);
+            if (scripts.Length > 0)
+            {
+                dependenciesDir = Path.GetDirectoryName(scripts[0]);
+            }
+            string dependenciesFilePath =
+                Path.Combine(dependenciesDir, "GoogleMobileAdsDependencies.xml");
+            string content = File.ReadAllText(dependenciesFilePath);
+
+            if (File.Exists(dependenciesFilePath))
+            {
+                if (GoogleMobileAdsSettings.LoadInstance().EnableNextGenSDK &&
+                    Regex.IsMatch(content, PlayServicesAdsSDKRegex))
+                {
+                    string newContent = Regex.Replace(content, PlayServicesAdsSDKRegex, NextGenSDK);
+                    if (content != newContent)
+                    {
+                        File.WriteAllText(dependenciesFilePath, newContent);
+                    }
+                }
+                else if (!GoogleMobileAdsSettings.LoadInstance().EnableNextGenSDK &&
+                    Regex.IsMatch(content, NextGenSDKRegex))
+                {
+                    // Reverting from Next Gen SDK to Play Services Ads SDK.
+                    string newContent = Regex.Replace(content, NextGenSDKRegex, PlayServicesAdsSDK);
+                    if (content != newContent)
+                    {
+                        File.WriteAllText(dependenciesFilePath, newContent);
+                    }
+                }
+                PlayServicesResolver.ResolveSync(true);
+            }
+        }
+
         private void ApplyBuildSettings(BuildReport report)
         {
             Debug.Log("Running Android Gradle Build Pre-Processor.");
diff --git a/source/plugin/Assets/GoogleMobileAds/Editor/GoogleMobileAdsSettings.cs b/source/plugin/Assets/GoogleMobileAds/Editor/GoogleMobileAdsSettings.cs
index 3c96473c8..ee54acfa1 100644
--- a/source/plugin/Assets/GoogleMobileAds/Editor/GoogleMobileAdsSettings.cs
+++ b/source/plugin/Assets/GoogleMobileAds/Editor/GoogleMobileAdsSettings.cs
@@ -50,6 +50,9 @@ internal static GoogleMobileAdsSettings LoadInstance()
     [SerializeField]
     private bool disableOptimizeAdLoading;
 
+    [SerializeField]
+    private bool enableNextGenSDK = false;
+
     [SerializeField]
     private string userTrackingUsageDescription;
 
@@ -98,6 +101,13 @@ public bool DisableOptimizeAdLoading
       set { disableOptimizeAdLoading = value; }
     }
 
+    public bool EnableNextGenSDK
+    {
+      get { return enableNextGenSDK; }
+
+      set { enableNextGenSDK = value; }
+    }
+
     public string UserTrackingUsageDescription
     {
       get { return userTrackingUsageDescription; }
diff --git a/source/plugin/Assets/GoogleMobileAds/Editor/GoogleMobileAdsSettingsEditor.cs b/source/plugin/Assets/GoogleMobileAds/Editor/GoogleMobileAdsSettingsEditor.cs
index e747759d0..9b262ac10 100644
--- a/source/plugin/Assets/GoogleMobileAds/Editor/GoogleMobileAdsSettingsEditor.cs
+++ b/source/plugin/Assets/GoogleMobileAds/Editor/GoogleMobileAdsSettingsEditor.cs
@@ -18,6 +18,7 @@ public class GoogleMobileAdsSettingsEditor : UnityEditor.Editor
     SerializedProperty _enableKotlinXCoroutinesPackagingOption;
     SerializedProperty _disableOptimizeInitialization;
     SerializedProperty _disableOptimizeAdLoading;
+    SerializedProperty _enableNextGenSDK;
     SerializedProperty _userLanguage;
     SerializedProperty _userTrackingUsageDescription;
 
@@ -44,6 +45,7 @@ public void OnEnable()
           serializedObject.FindProperty("enableKotlinXCoroutinesPackagingOption");
       _disableOptimizeInitialization = serializedObject.FindProperty("disableOptimizeInitialization");
       _disableOptimizeAdLoading = serializedObject.FindProperty("disableOptimizeAdLoading");
+      _enableNextGenSDK = serializedObject.FindProperty("enableNextGenSDK");
       _userLanguage = serializedObject.FindProperty("userLanguage");
       _userTrackingUsageDescription =
           serializedObject.FindProperty("userTrackingUsageDescription");
@@ -140,6 +142,17 @@ public override void OnInspectorGUI()
                                 MessageType.Info);
       }
 
+
+      EditorGUILayout.PropertyField(
+          _enableNextGenSDK,
+          new GUIContent(localization.ForKey("ENABLE_NEXT_GEN_SDK")));
+
+      if (settings.EnableNextGenSDK)
+      {
+        EditorGUILayout.HelpBox(localization.ForKey("ENABLE_NEXT_GEN_SDK_HELPBOX"),
+                                MessageType.Info);
+      }
+
       EditorGUI.indentLevel--;
       EditorGUILayout.Separator();
 
diff --git a/source/plugin/Assets/GoogleMobileAds/Editor/gma_settings_editor_localization_data.json b/source/plugin/Assets/GoogleMobileAds/Editor/gma_settings_editor_localization_data.json
index 762bff3f0..a89d94a7b 100644
--- a/source/plugin/Assets/GoogleMobileAds/Editor/gma_settings_editor_localization_data.json
+++ b/source/plugin/Assets/GoogleMobileAds/Editor/gma_settings_editor_localization_data.json
@@ -56,6 +56,14 @@
       "en": "Disable initialization optimization",
       "fr": "Désactiver l'optimisation de l'initialisation"
     },
+    "KEY_ENABLE_NEXT_GEN_SDK": {
+      "en": "Enable Next Gen SDK",
+      "fr": "Activer le SDK de nouvelle génération"
+    },
+    "KEY_ENABLE_NEXT_GEN_SDK_HELPBOX": {
+      "en": "Utilizes the Google Mobile Ads Next Gen SDK. Please run Clean & Build after enabling or disabling this option for the first time.",
+      "fr": "Utilise le SDK de nouvelle génération Google Mobile Ads. Veuillez effectuer un nettoyage et une nouvelle compilation après avoir activé ou désactivé cette option pour la première fois."
+    },
     "KEY_UMP_SPECIFIC_SETTINGS_LABEL": {
       "en": "UMP-specific settings",
       "fr": "Paramètres spécifiques UMP"