diff --git a/include/bluetooth/avdtp.h b/include/bluetooth/avdtp.h
index 574b2cd05b3..d17da9079af 100644
--- a/include/bluetooth/avdtp.h
+++ b/include/bluetooth/avdtp.h
@@ -14,6 +14,8 @@
 extern "C" {
 #endif
 
+#include <bluetooth/l2cap.h>
+
 /** @brief AVDTP SEID Information */
 struct bt_avdtp_seid_info {
 	/** Stream End Point ID */
diff --git a/include/bluetooth/buf.h b/include/bluetooth/buf.h
index 2c076177c75..2c98fc25a8f 100644
--- a/include/bluetooth/buf.h
+++ b/include/bluetooth/buf.h
@@ -64,8 +64,17 @@ struct bt_buf_data {
 /** Helper to calculate needed buffer size for HCI Command packets. */
 #define BT_BUF_CMD_SIZE(size) BT_BUF_SIZE(BT_HCI_CMD_HDR_SIZE + (size))
 
-/** Data size neeed for HCI RX buffers */
-#define BT_BUF_RX_SIZE (BT_BUF_SIZE(CONFIG_BT_RX_BUF_LEN))
+/** Data size needed for HCI ACL RX buffers */
+#define BT_BUF_ACL_RX_SIZE BT_BUF_ACL_SIZE(CONFIG_BT_BUF_ACL_RX_SIZE)
+
+/** Data size needed for HCI Event RX buffers */
+#define BT_BUF_EVT_RX_SIZE BT_BUF_EVT_SIZE(CONFIG_BT_BUF_EVT_RX_SIZE)
+
+/** Data size needed for HCI ACL or Event RX buffers */
+#define BT_BUF_RX_SIZE (MAX(BT_BUF_ACL_RX_SIZE, BT_BUF_EVT_RX_SIZE))
+
+/** Data size needed for HCI Command buffers. */
+#define BT_BUF_CMD_TX_SIZE BT_BUF_CMD_SIZE(CONFIG_BT_BUF_CMD_TX_SIZE)
 
 /** Allocate a buffer for incoming data
  *
diff --git a/include/bluetooth/hci_raw.h b/include/bluetooth/hci_raw.h
index d7f2fa2cca4..7f660454b2f 100644
--- a/include/bluetooth/hci_raw.h
+++ b/include/bluetooth/hci_raw.h
@@ -21,19 +21,6 @@
 extern "C" {
 #endif
 
-#define _BT_ACL_BUF_SIZE(len) (BT_BUF_RESERVE + \
-				BT_HCI_ACL_HDR_SIZE + \
-				(len))
-
-/** Data size needed for ACL buffers */
-#define BT_BUF_ACL_SIZE _BT_ACL_BUF_SIZE(CONFIG_BT_HCI_ACL_DATA_SIZE)
-
-#if defined(CONFIG_BT_CTLR_TX_BUFFERS)
-#define BT_HCI_ACL_COUNT CONFIG_BT_CTLR_TX_BUFFERS
-#else
-#define BT_HCI_ACL_COUNT 6
-#endif
-
 /** @brief Send packet to the Bluetooth controller
  *
  * Send packet to the Bluetooth controller. Caller needs to
diff --git a/include/bluetooth/l2cap.h b/include/bluetooth/l2cap.h
index 322afd34995..b3d0725fffc 100644
--- a/include/bluetooth/l2cap.h
+++ b/include/bluetooth/l2cap.h
@@ -29,6 +29,12 @@ extern "C" {
 /** L2CAP header size, used for buffer size calculations */
 #define BT_L2CAP_HDR_SIZE               4
 
+/** Maximum Transmission Unit (MTU) for an outgoing L2CAP PDU. */
+#define BT_L2CAP_TX_MTU (CONFIG_BT_L2CAP_TX_MTU)
+
+/** Maximum Transmission Unit (MTU) for an incoming L2CAP PDU. */
+#define BT_L2CAP_RX_MTU (CONFIG_BT_BUF_ACL_RX_SIZE - BT_L2CAP_HDR_SIZE)
+
 /** @def BT_L2CAP_BUF_SIZE
  *
  *  @brief Helper to calculate needed buffer size for L2CAP PDUs.
diff --git a/samples/bluetooth/hci_spi/prj.conf b/samples/bluetooth/hci_spi/prj.conf
index a0864b08bec..83c808ac5d7 100644
--- a/samples/bluetooth/hci_spi/prj.conf
+++ b/samples/bluetooth/hci_spi/prj.conf
@@ -6,6 +6,6 @@ CONFIG_BT=y
 CONFIG_BT_HCI_RAW=y
 CONFIG_BT_MAX_CONN=20
 CONFIG_BT_TINYCRYPT_ECC=n
-CONFIG_BT_RX_BUF_COUNT=10
-CONFIG_BT_RX_BUF_LEN=255
+CONFIG_BT_BUF_ACL_RX_COUNT=10
+CONFIG_BT_BUF_ACL_RX_SIZE=251
 CONFIG_BT_HCI_RAW_RESERVE=1
diff --git a/samples/bluetooth/hci_uart/boards/bbc_microbit.conf b/samples/bluetooth/hci_uart/boards/bbc_microbit.conf
index 01b4251c63c..4ec62e167cc 100644
--- a/samples/bluetooth/hci_uart/boards/bbc_microbit.conf
+++ b/samples/bluetooth/hci_uart/boards/bbc_microbit.conf
@@ -2,5 +2,7 @@ CONFIG_MAIN_STACK_SIZE=512
 CONFIG_IDLE_STACK_SIZE=256
 CONFIG_ISR_STACK_SIZE=512
 CONFIG_BT_MAX_CONN=10
-CONFIG_BT_RX_BUF_LEN=76
-CONFIG_BT_DISCARDABLE_BUF_SIZE=45
+# Revert values set in prj.conf, set them to their Kconfig default value
+CONFIG_BT_BUF_CMD_TX_SIZE=65
+CONFIG_BT_BUF_ACL_RX_SIZE=69
+CONFIG_BT_BUF_EVT_DISCARDABLE_SIZE=43
diff --git a/samples/bluetooth/hci_uart/boards/nrf51_blenano.conf b/samples/bluetooth/hci_uart/boards/nrf51_blenano.conf
index ba200902b2b..ca09bb80723 100644
--- a/samples/bluetooth/hci_uart/boards/nrf51_blenano.conf
+++ b/samples/bluetooth/hci_uart/boards/nrf51_blenano.conf
@@ -2,5 +2,7 @@ CONFIG_MAIN_STACK_SIZE=512
 CONFIG_BT_MAX_CONN=10
 CONFIG_IDLE_STACK_SIZE=256
 CONFIG_ISR_STACK_SIZE=512
-CONFIG_BT_RX_BUF_LEN=76
-CONFIG_BT_DISCARDABLE_BUF_SIZE=45
+# Revert values set in prj.conf, set them to their Kconfig default value
+CONFIG_BT_BUF_CMD_TX_SIZE=65
+CONFIG_BT_BUF_ACL_RX_SIZE=69
+CONFIG_BT_BUF_EVT_DISCARDABLE_SIZE=43
diff --git a/samples/bluetooth/hci_uart/prj.conf b/samples/bluetooth/hci_uart/prj.conf
index e5cb75ac991..0bdcc2cf885 100644
--- a/samples/bluetooth/hci_uart/prj.conf
+++ b/samples/bluetooth/hci_uart/prj.conf
@@ -8,8 +8,9 @@ CONFIG_BT=y
 CONFIG_BT_HCI_RAW=y
 CONFIG_BT_HCI_RAW_H4=y
 CONFIG_BT_HCI_RAW_H4_ENABLE=y
-CONFIG_BT_RX_BUF_LEN=258
-CONFIG_BT_DISCARDABLE_BUF_SIZE=257
+CONFIG_BT_BUF_ACL_RX_SIZE=255
+CONFIG_BT_BUF_CMD_TX_SIZE=255
+CONFIG_BT_BUF_EVT_DISCARDABLE_SIZE=255
 CONFIG_BT_CTLR_ASSERT_HANDLER=y
 CONFIG_BT_MAX_CONN=16
 CONFIG_BT_TINYCRYPT_ECC=n
diff --git a/samples/bluetooth/mesh/microbit_gatt.conf b/samples/bluetooth/mesh/microbit_gatt.conf
index 96c6ba97e77..c62c5d53e76 100644
--- a/samples/bluetooth/mesh/microbit_gatt.conf
+++ b/samples/bluetooth/mesh/microbit_gatt.conf
@@ -15,8 +15,6 @@ CONFIG_BT=y
 CONFIG_BT_DEVICE_NAME="Zephyr Mesh"
 CONFIG_BT_TINYCRYPT_ECC=y
 CONFIG_BT_RX_STACK_SIZE=1400
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 CONFIG_BT_L2CAP_TX_BUF_COUNT=5
 
 CONFIG_BT_CTLR_DUP_FILTER_LEN=0
diff --git a/samples/bluetooth/mesh/prj.conf b/samples/bluetooth/mesh/prj.conf
index 78e5a30eb4c..968d00ba4d1 100644
--- a/samples/bluetooth/mesh/prj.conf
+++ b/samples/bluetooth/mesh/prj.conf
@@ -20,8 +20,6 @@ CONFIG_BT_PERIPHERAL=y
 
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 CONFIG_BT_L2CAP_TX_BUF_COUNT=5
 
 CONFIG_BT_MESH=y
diff --git a/samples/bluetooth/mesh/prj_bbc_microbit.conf b/samples/bluetooth/mesh/prj_bbc_microbit.conf
index 34a3cf7ae59..4679c511c33 100644
--- a/samples/bluetooth/mesh/prj_bbc_microbit.conf
+++ b/samples/bluetooth/mesh/prj_bbc_microbit.conf
@@ -19,8 +19,9 @@ CONFIG_SETTINGS=y
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
 CONFIG_BT_RX_STACK_SIZE=1100
-CONFIG_BT_RX_BUF_COUNT=3
-CONFIG_BT_DISCARDABLE_BUF_COUNT=3
+CONFIG_BT_BUF_EVT_RX_COUNT=3
+CONFIG_BT_BUF_ACL_RX_COUNT=3
+CONFIG_BT_BUF_EVT_DISCARDABLE_COUNT=3
 
 CONFIG_BT_CTLR_DUP_FILTER_LEN=0
 CONFIG_BT_OBSERVER=y
diff --git a/samples/boards/nrf/mesh/onoff-app/prj.conf b/samples/boards/nrf/mesh/onoff-app/prj.conf
index 828e22444a3..4fce259d392 100644
--- a/samples/boards/nrf/mesh/onoff-app/prj.conf
+++ b/samples/boards/nrf/mesh/onoff-app/prj.conf
@@ -30,8 +30,6 @@ CONFIG_BT_PERIPHERAL=y
 
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 CONFIG_BT_L2CAP_TX_BUF_COUNT=8
 
 CONFIG_BT_MESH=y
@@ -95,8 +93,8 @@ CONFIG_BT_RX_STACK_SIZE=4096
 
 CONFIG_BT_MAX_CONN=1
 CONFIG_BT_CTLR_RX_BUFFERS=6
-CONFIG_BT_CTLR_TX_BUFFERS=4
-CONFIG_BT_HCI_CMD_COUNT=4
+CONFIG_BT_BUF_ACL_TX_COUNT=4
+CONFIG_BT_BUF_CMD_TX_COUNT=4
 
 CONFIG_BT_ATT_PREPARE_COUNT=2
 
diff --git a/samples/boards/nrf/mesh/onoff_level_lighting_vnd_app/prj.conf b/samples/boards/nrf/mesh/onoff_level_lighting_vnd_app/prj.conf
index 81f647e11a3..f94fc0a528b 100644
--- a/samples/boards/nrf/mesh/onoff_level_lighting_vnd_app/prj.conf
+++ b/samples/boards/nrf/mesh/onoff_level_lighting_vnd_app/prj.conf
@@ -26,8 +26,6 @@ CONFIG_BT_PERIPHERAL=y
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
 CONFIG_BT_RX_STACK_SIZE=4096
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 CONFIG_BT_L2CAP_TX_BUF_COUNT=8
 
 CONFIG_BT_MESH=y
@@ -81,7 +79,6 @@ CONFIG_BT_MESH_LABEL_COUNT=3
 CONFIG_GPIO=y
 
 CONFIG_BT_CTLR_ADVANCED_FEATURES=y
-CONFIG_BT_RX_BUF_COUNT=5
 CONFIG_BT_HCI_TX_STACK_SIZE=1024
 #CONFIG_BT_DEBUG_HCI_CORE=y
 #CONFIG_BT_DEBUG_HCI_DRIVER=y
diff --git a/samples/boards/nrf/mesh/onoff_level_lighting_vnd_app/prj_smp_svr.conf b/samples/boards/nrf/mesh/onoff_level_lighting_vnd_app/prj_smp_svr.conf
index 42eeb4fce89..1e4ada2163c 100644
--- a/samples/boards/nrf/mesh/onoff_level_lighting_vnd_app/prj_smp_svr.conf
+++ b/samples/boards/nrf/mesh/onoff_level_lighting_vnd_app/prj_smp_svr.conf
@@ -6,8 +6,7 @@ CONFIG_BOOTLOADER_MCUBOOT=y
 
 # Allow for large Bluetooth data packets.
 CONFIG_BT_L2CAP_TX_MTU=252
-CONFIG_BT_L2CAP_RX_MTU=252
-CONFIG_BT_RX_BUF_LEN=260
+CONFIG_BT_BUF_ACL_RX_SIZE=256
 
 # Enable the Bluetooth (unauthenticated) and shell mcumgr transports.
 CONFIG_MCUMGR_SMP_BT=y
diff --git a/samples/boards/reel_board/mesh_badge/prj.conf b/samples/boards/reel_board/mesh_badge/prj.conf
index d3d6a91e83a..e8ded16f6b4 100644
--- a/samples/boards/reel_board/mesh_badge/prj.conf
+++ b/samples/boards/reel_board/mesh_badge/prj.conf
@@ -19,8 +19,6 @@ CONFIG_BT_MESH_DEBUG=y
 
 CONFIG_BT_OBSERVER=y
 CONFIG_BT_BROADCASTER=y
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 CONFIG_BT_L2CAP_TX_BUF_COUNT=8
 
 CONFIG_BT_MESH=y
diff --git a/samples/net/lwm2m_client/overlay-bt.conf b/samples/net/lwm2m_client/overlay-bt.conf
index 3c6f2bfb549..746c3912f8c 100644
--- a/samples/net/lwm2m_client/overlay-bt.conf
+++ b/samples/net/lwm2m_client/overlay-bt.conf
@@ -9,6 +9,5 @@ CONFIG_NET_L2_BT=y
 CONFIG_NET_CONFIG_BT_NODE=y
 
 # raise bluetooth RX buffer settings for 6lowpan traffic
-CONFIG_BT_RX_BUF_COUNT=20
-CONFIG_BT_RX_BUF_LEN=128
-CONFIG_BT_L2CAP_RX_MTU=120
+CONFIG_BT_BUF_ACL_RX_COUNT=20
+CONFIG_BT_BUF_ACL_RX_SIZE=124
diff --git a/samples/subsys/mgmt/mcumgr/smp_svr/overlay-bt-tiny.conf b/samples/subsys/mgmt/mcumgr/smp_svr/overlay-bt-tiny.conf
index df5794c7a30..375bf18c90c 100644
--- a/samples/subsys/mgmt/mcumgr/smp_svr/overlay-bt-tiny.conf
+++ b/samples/subsys/mgmt/mcumgr/smp_svr/overlay-bt-tiny.conf
@@ -4,8 +4,7 @@
 
 # Allow for large Bluetooth data packets.
 CONFIG_BT_L2CAP_TX_MTU=252
-CONFIG_BT_L2CAP_RX_MTU=252
-CONFIG_BT_RX_BUF_LEN=260
+CONFIG_BT_BUF_ACL_RX_SIZE=256
 
 # Enable the Bluetooth (unauthenticated) and UART mcumgr transports.
 CONFIG_MCUMGR_SMP_BT=y
diff --git a/samples/subsys/mgmt/mcumgr/smp_svr/overlay-bt.conf b/samples/subsys/mgmt/mcumgr/smp_svr/overlay-bt.conf
index 99019b5ea56..401f06fe163 100644
--- a/samples/subsys/mgmt/mcumgr/smp_svr/overlay-bt.conf
+++ b/samples/subsys/mgmt/mcumgr/smp_svr/overlay-bt.conf
@@ -1,7 +1,6 @@
 # Allow for large Bluetooth data packets.
 CONFIG_BT_L2CAP_TX_MTU=252
-CONFIG_BT_L2CAP_RX_MTU=252
-CONFIG_BT_RX_BUF_LEN=260
+CONFIG_BT_BUF_ACL_RX_SIZE=256
 
 # Enable the Bluetooth (unauthenticated) and shell mcumgr transports.
 CONFIG_MCUMGR_SMP_BT=y
diff --git a/subsys/bluetooth/audio/aics_client.c b/subsys/bluetooth/audio/aics_client.c
index 3cfe4114064..733b9474538 100644
--- a/subsys/bluetooth/audio/aics_client.c
+++ b/subsys/bluetooth/audio/aics_client.c
@@ -16,6 +16,7 @@
 #include <init.h>
 
 #include <bluetooth/bluetooth.h>
+#include <bluetooth/l2cap.h>
 #include <bluetooth/conn.h>
 #include <bluetooth/gatt.h>
 #include <bluetooth/audio/aics.h>
@@ -86,7 +87,7 @@ uint8_t aics_client_notify_handler(struct bt_conn *conn, struct bt_gatt_subscrib
 			}
 		}
 	} else if (handle == inst->cli.desc_handle) {
-		char desc[MIN(CONFIG_BT_L2CAP_RX_MTU, BT_ATT_MAX_ATTRIBUTE_LEN) + 1];
+		char desc[MIN(BT_L2CAP_RX_MTU, BT_ATT_MAX_ATTRIBUTE_LEN) + 1];
 
 		/* Truncate if too large */
 		if (length > sizeof(desc) - 1) {
@@ -464,7 +465,7 @@ static uint8_t aics_client_read_desc_cb(struct bt_conn *conn, uint8_t err,
 					const void *data, uint16_t length)
 {
 	int cb_err = err;
-	char desc[MIN(CONFIG_BT_L2CAP_RX_MTU, BT_ATT_MAX_ATTRIBUTE_LEN) + 1];
+	char desc[MIN(BT_L2CAP_RX_MTU, BT_ATT_MAX_ATTRIBUTE_LEN) + 1];
 	struct bt_aics *inst = lookup_aics_by_handle(conn, params->single.handle);
 
 	memset(params, 0, sizeof(*params));
diff --git a/subsys/bluetooth/audio/vocs_client.c b/subsys/bluetooth/audio/vocs_client.c
index c787a6bcab8..954f24fcdaa 100644
--- a/subsys/bluetooth/audio/vocs_client.c
+++ b/subsys/bluetooth/audio/vocs_client.c
@@ -14,6 +14,7 @@
 #include <sys/check.h>
 
 #include <bluetooth/bluetooth.h>
+#include <bluetooth/l2cap.h>
 #include <bluetooth/conn.h>
 #include <bluetooth/gatt.h>
 #include <bluetooth/audio/vocs.h>
@@ -71,7 +72,7 @@ uint8_t vocs_client_notify_handler(struct bt_conn *conn, struct bt_gatt_subscrib
 			BT_DBG("Invalid state length %u", length);
 		}
 	} else if (handle == inst->cli.desc_handle) {
-		char desc[MIN(CONFIG_BT_L2CAP_RX_MTU, BT_ATT_MAX_ATTRIBUTE_LEN) + 1];
+		char desc[MIN(BT_L2CAP_RX_MTU, BT_ATT_MAX_ATTRIBUTE_LEN) + 1];
 
 		/* Truncate if too large */
 
@@ -289,7 +290,7 @@ static uint8_t vcs_client_read_output_desc_cb(struct bt_conn *conn, uint8_t err,
 {
 	int cb_err = err;
 	struct bt_vocs *inst = lookup_vocs_by_handle(conn, params->single.handle);
-	char desc[MIN(CONFIG_BT_L2CAP_RX_MTU, BT_ATT_MAX_ATTRIBUTE_LEN) + 1];
+	char desc[MIN(BT_L2CAP_RX_MTU, BT_ATT_MAX_ATTRIBUTE_LEN) + 1];
 
 	memset(params, 0, sizeof(*params));
 
diff --git a/subsys/bluetooth/common/Kconfig b/subsys/bluetooth/common/Kconfig
index 2b51293047a..c09cc593b5c 100644
--- a/subsys/bluetooth/common/Kconfig
+++ b/subsys/bluetooth/common/Kconfig
@@ -4,6 +4,187 @@
 # Copyright (c) 2016 Intel Corporation
 # SPDX-License-Identifier: Apache-2.0
 
+config BT_BUF_ACL_TX_SIZE
+	int "Maximum supported ACL size for outgoing data"
+	range 27 251
+	default 27
+	help
+	  Maximum supported ACL size of data packets sent from the Host to the
+	  Controller. This value does not include the HCI ACL header.
+	  The Host will segment the data transmitted to the Controller so that
+	  packets sent to the Controller will contain data up to this size.
+	  In a combined build this value will be set in both the Host and the
+	  Controller.
+	  In a Host-only build the Host will read the maximum ACL size supported
+	  by the Controller and use the smallest value supported by both the
+	  Bost and the Controller.
+	  The Host supports sending of larger L2CAP PDUs than the ACL size and
+	  will fragment L2CAP PDUs into ACL data packets.
+	  The Controller will return this value in the HCI LE Read Buffer
+	  Size command response. If this size if greater than effective Link
+	  Layer transmission size then the Controller will perform
+	  fragmentation before transmitting the packet(s) on air.
+	  If this value is less than the effective Link Layer transmission size
+	  then this will restrict the maximum Link Layer transmission size.
+	  Maximum is set to 251 due to implementation limitations (use of
+	  uint8_t for length field in PDU buffer structure).
+
+config BT_BUF_ACL_TX_COUNT
+	int "Number of outgoing ACL data buffers"
+	default 7 if BT_HCI_RAW
+	default 3
+	range 1 255
+	help
+	  Number of outgoing ACL data buffers sent from the Host to the
+	  Controller. This determines the maximum amount of data packets the
+	  Host can have queued in the Controller before waiting for the
+	  to notify the Host that more packets can be queued with the Number of
+	  Completed Packets event.
+	  The buffers are shared between all of the connections and the Host
+	  determines how to divide the buffers between the connections.
+	  The Controller will return this value in the HCI LE Read Buffer Size
+	  command response.
+
+config BT_BUF_ACL_RX_SIZE
+	int "Maximum supported ACL size for incoming data"
+	default 200 if BT_BREDR
+	# Mesh Proxy Recommended: 64 Pkey + 2 Bytes Mesh header.
+	# Overhead: ATT Write command Header (3) in an L2CAP PDU (4).
+	default 73 if BT_MESH_PROXY
+	default 70 if BT_EATT
+	default 69 if BT_SMP
+	default 27
+	range 70 1300 if BT_EATT
+	range 69 1300 if BT_SMP
+	range 27 1300
+	help
+	  Maximum support ACL size of data packets sent from the Controller to
+	  the Host. This value does not include the HCI ACL header.
+	  In a combined Host and Controller build the buffer sizes in both the
+	  Host and the Controller will use this value for buffer sizes, and
+	  therefore Controller to Host flow Controller is not needed.
+	  In a Host only build with Controller to Host flow control enabled
+	  the Host will inform the Controller about the maximum ACL data size it
+	  can send by setting this value in the Host Buffer Size command.
+	  If Controller to Host flow control is not enabled then the Controller
+	  can assume the Host has infinite buffer size so this value should then
+	  be set to something that is guaranteed the Controller will not exceed
+	  or the data packets will be dropped.
+	  In a Controller only build this will determine the maximum ACL size
+	  that the Controller will send to the Host.
+	  The Host supports reassembling of L2CAP PDUs from ACL data packets,
+	  but the maximum supported L2CAP PDU size is limited by the maximum
+	  supported ACL size.
+	  This means the maximum L2CAP PDU MTU is restricted by the maximum ACL
+	  size subtracting the 4 byte header of an L2CAP PDU.
+	  When using L2CAP Connection oriented Channels without segmentation
+	  then the L2CAP SDU MTU is also restricetd by the maximum ACL size
+	  subtracting the 4 Byte header of an L2CAP PDU plus the 2 byte header
+	  of an L2CAP SDU.
+
+	  With Enhanced ATT enabled the minimum of 70 is needed to support the
+	  minimum ATT_MTU of 64 octets in an L2CAP SDU without segmentation.
+	  With SMP LE Secure Connections enabled the minimum of 69 is needed to
+	  support the minimum SMP MTU of 65 octets (public key + opcode) in an
+	  L2CAP PDU.
+
+	  An L2CAP PDU is also referred to as an L2CAP basic frame or B-frame.
+	  An L2CAP SDU is also referred to as an L2CAP Credit-based frame or
+	  K-frame.
+
+config BT_BUF_ACL_RX_COUNT
+	int "Number of incoming ACL data buffers"
+	default NET_BUF_RX_COUNT if NET_L2_BT
+	default 3 if BT_RECV_IS_RX_THREAD
+	default 6
+	range 1 64
+	help
+	  Number or incoming ACL data buffers sent from the Controller to the
+	  Host.
+	  In a combined Host and Controller build the buffers are shared and
+	  therefore Controller to Host flow control is not needed.
+	  In a Host only build with Controller to Host flow control enabled
+	  the Host will inform the Controller about the maximum number of
+	  buffers by setting this value in the Host Buffer Size command.
+	  When Controller to Host flow control is not enabled the Controller
+	  can assume that the Host has infinite amount of buffers.
+
+config BT_BUF_EVT_RX_SIZE
+	int "Maximum supported HCI Event buffer length"
+	default 255 if (BT_EXT_ADV && !(BT_BUF_EVT_DISCARDABLE_COUNT > 0))
+	# LE Read Supported Commands command complete event.
+	default 68
+	range 68 255
+	help
+	  Maximum supported HCI event buffer size. This value does not include
+	  the HCI Event header.
+	  This value is used by both the Host and the Controller for buffer
+	  sizes that include HCI events. It should be set according to the
+	  expected HCI events that can be generated from the configuration.
+	  If the subset of possible HCI events is unknown, this should be set to
+	  the maximum of 255.
+
+config BT_BUF_EVT_RX_COUNT
+	int "Number of HCI Event buffers"
+	default 3 if BT_RECV_IS_RX_THREAD
+	default 20 if (BT_MESH && !(BT_BUF_EVT_DISCARDABLE_COUNT > 0))
+	default 10
+	range 2 255
+	help
+	  Number of buffers available for incoming HCI events from the
+	  Controller.
+
+config BT_BUF_EVT_DISCARDABLE_SIZE
+	int "Maximum supported discardable HCI Event buffer length"
+	range 43 255
+	# LE Extended Advertising Report event
+	default 255 if BT_BREDR || BT_EXT_ADV
+	# Le Advertising Report event
+	default 43
+	help
+	  Maximum support discardable HCI event size of buffers in the separate
+	  discardable event buffer pool. This value does not include the
+	  HCI Event header.
+	  The minimum size is set based on the Advertising Report. Setting
+	  the buffer size different than BT_BUF_EVT_RX_SIZE can save memory.
+
+config BT_BUF_EVT_DISCARDABLE_COUNT
+	int "Number of discardable HCI Event buffers"
+	range 1 255
+	default 20 if BT_MESH
+	default 3
+	depends on !BT_HCI_RAW
+	help
+	  Number of buffers in a separate buffer pool for events which
+	  the HCI driver considers discardable. Examples of such events
+	  could be e.g. Advertising Reports. The benefit of having such
+	  a pool is that the if there is a heavy inflow of such events
+	  it will not cause the allocation for other critical events to
+	  block and may even eliminate deadlocks in some cases.
+
+config BT_BUF_CMD_TX_SIZE
+	int "Maximum support HCI Command buffer length"
+	# LE Set Extended Advertising Data command
+	default 255 if (BT_EXT_ADV || BT_BREDR)
+	# LE Generate DHKey v2 command
+	default 65
+	range 65 255
+	help
+	  Maximum data size for each HCI Command buffer. This value does not
+	  include the HCI Command header.
+	  This value is used by both the Host and the Controller for buffer
+	  sizes that include HCI commands. It should be set according to the
+	  expected HCI commands that can be sent from the configuration.
+	  If the subset of possible HCI commands is unknown, this should be set
+	  to the maximum of 255.
+
+config BT_BUF_CMD_TX_COUNT
+	int "Number of HCI command buffers"
+	default 2
+	range 2 64
+	help
+	  Number of buffers available for outgoing HCI commands from the Host.
+
 config BT_HAS_HCI_VS
 	bool
 	help
diff --git a/subsys/bluetooth/controller/Kconfig b/subsys/bluetooth/controller/Kconfig
index 9f208eb4b00..a8a86f85b0f 100644
--- a/subsys/bluetooth/controller/Kconfig
+++ b/subsys/bluetooth/controller/Kconfig
@@ -172,29 +172,6 @@ config BT_CTLR_RX_BUFFERS
 	  connection interval and 2M PHY, maximum 18 packets with L2CAP payload
 	  size of 1 byte can be received.
 
-config BT_CTLR_TX_BUFFERS
-	int "Number of Tx buffers"
-	default 7 if BT_HCI_RAW
-	default 3
-	range 1 19
-	help
-	  Set the number of Tx PDUs to be queued for transmission in the
-	  controller. In a 7.5ms connection interval and 2M PHY, maximum 19
-	  packets can be enqueued, with 18 packets with L2CAP payload size of 1
-	  byte can be acknowledged.
-
-config BT_CTLR_TX_BUFFER_SIZE
-	int "Tx buffer size"
-	range 27 251
-	default 27
-	help
-	  Size of the Tx buffers and the value returned in HCI LE Read Buffer
-	  Size command response. If this size if greater than effective PDU size
-	  then controller will perform fragmentation before transmitting on the
-	  the packet on air.
-	  Maximum is set to 251 due to implementation limitations (use of
-	  uint8_t for length field in PDU buffer structure).
-
 config BT_CTLR_ISO_TX_BUFFERS
 	int "Number of Isochronous Tx buffers"
 	default 3
@@ -345,6 +322,7 @@ config BT_CTLR_DATA_LENGTH_MAX
 	int "Maximum data length supported"
 	depends on BT_CTLR_DATA_LENGTH
 	default 27
+	range 27 BT_BUF_ACL_RX_SIZE if BT_BUF_ACL_RX_SIZE < 251
 	range 27 251
 	help
 	  Set the maximum data length of PDU supported in the Controller.
diff --git a/subsys/bluetooth/controller/hci/hci.c b/subsys/bluetooth/controller/hci/hci.c
index b7392c70700..8ab84015fa5 100644
--- a/subsys/bluetooth/controller/hci/hci.c
+++ b/subsys/bluetooth/controller/hci/hci.c
@@ -124,6 +124,11 @@ static uint32_t conn_count;
 static uint32_t cis_pending_count;
 #endif
 
+#if !defined(CONFIG_BT_HCI_RAW) && defined(CONFIG_BT_BUF_EVT_DISCARDABLE_COUNT)
+#define ADV_REPORT_EVT_MAX_LEN CONFIG_BT_BUF_EVT_DISCARDABLE_SIZE
+#else
+#define ADV_REPORT_EVT_MAX_LEN CONFIG_BT_BUF_EVT_RX_SIZE
+#endif
 
 #define DEFAULT_EVENT_MASK           0x1fffffffffff
 #define DEFAULT_EVENT_MASK_PAGE_2    0x0
@@ -1152,8 +1157,8 @@ static void le_read_buffer_size(struct net_buf *buf, struct net_buf **evt)
 
 	rp->status = 0x00;
 
-	rp->le_max_len = sys_cpu_to_le16(CONFIG_BT_CTLR_TX_BUFFER_SIZE);
-	rp->le_max_num = CONFIG_BT_CTLR_TX_BUFFERS;
+	rp->le_max_len = sys_cpu_to_le16(CONFIG_BT_BUF_ACL_TX_SIZE);
+	rp->le_max_num = CONFIG_BT_BUF_ACL_TX_COUNT;
 }
 
 static void le_read_local_features(struct net_buf *buf, struct net_buf **evt)
@@ -3770,7 +3775,7 @@ static void vs_read_build_info(struct net_buf *buf, struct net_buf **evt)
 			    sizeof(struct bt_hci_rp_vs_read_build_info) + \
 			    sizeof(build_info))
 
-	BUILD_ASSERT(CONFIG_BT_RX_BUF_LEN >= BUILD_INFO_EVT_LEN);
+	BUILD_ASSERT(CONFIG_BT_BUF_EVT_RX_SIZE >= BUILD_INFO_EVT_LEN);
 
 	rp = hci_cmd_complete(evt, sizeof(*rp) + sizeof(build_info));
 	rp->status = 0x00;
@@ -4165,7 +4170,7 @@ int hci_acl_handle(struct net_buf *buf, struct net_buf **evt)
 		return -EINVAL;
 	}
 
-	if (len > CONFIG_BT_CTLR_TX_BUFFER_SIZE) {
+	if (len > CONFIG_BT_BUF_ACL_TX_SIZE) {
 		BT_ERR("Invalid HCI ACL Data length");
 		return -EINVAL;
 	}
@@ -4932,8 +4937,7 @@ no_ext_hdr:
 	if (!data_status) {
 		uint8_t data_max_len;
 
-		data_max_len = CONFIG_BT_DISCARDABLE_BUF_SIZE -
-			       BT_HCI_ACL_HDR_SIZE - sizeof(*sep) -
+		data_max_len = ADV_REPORT_EVT_MAX_LEN - sizeof(*sep) -
 			       sizeof(*adv_info);
 
 		/* if data cannot fit the event, mark it as incomplete */
@@ -5268,8 +5272,7 @@ no_ext_hdr:
 	if (!data_status) {
 		uint8_t data_max_len;
 
-		data_max_len = CONFIG_BT_DISCARDABLE_BUF_SIZE -
-			       BT_HCI_ACL_HDR_SIZE - sizeof(*sep);
+		data_max_len = ADV_REPORT_EVT_MAX_LEN - sizeof(*sep);
 
 		/* if data cannot fit the event, mark it as incomplete */
 		if (data_len > data_max_len) {
diff --git a/subsys/bluetooth/controller/ll_sw/nordic/lll/lll_conn.c b/subsys/bluetooth/controller/ll_sw/nordic/lll/lll_conn.c
index fdbbb235cb1..5ed9a0a4bb8 100644
--- a/subsys/bluetooth/controller/ll_sw/nordic/lll/lll_conn.c
+++ b/subsys/bluetooth/controller/ll_sw/nordic/lll/lll_conn.c
@@ -78,7 +78,7 @@ static uint8_t force_md_cnt;
 #define FORCE_MD_CNT_SET() \
 		do { \
 			if (force_md_cnt || \
-			    (trx_cnt >= ((CONFIG_BT_CTLR_TX_BUFFERS) - 1))) { \
+			    (trx_cnt >= ((CONFIG_BT_BUF_ACL_TX_COUNT) - 1))) { \
 				force_md_cnt = BT_CTLR_FORCE_MD_COUNT; \
 			} \
 		} while (0)
diff --git a/subsys/bluetooth/controller/ll_sw/ull.c b/subsys/bluetooth/controller/ll_sw/ull.c
index fcf84dc1a19..904e6793ffa 100644
--- a/subsys/bluetooth/controller/ll_sw/ull.c
+++ b/subsys/bluetooth/controller/ll_sw/ull.c
@@ -388,7 +388,7 @@ static MEMQ_DECLARE(ull_done);
 #if defined(CONFIG_BT_CONN)
 static MFIFO_DEFINE(ll_pdu_rx_free, sizeof(void *), LL_PDU_RX_CNT);
 static MFIFO_DEFINE(tx_ack, sizeof(struct lll_tx),
-		    CONFIG_BT_CTLR_TX_BUFFERS);
+		    CONFIG_BT_BUF_ACL_TX_COUNT);
 
 static void *mark_update;
 #endif /* CONFIG_BT_CONN */
diff --git a/subsys/bluetooth/controller/ll_sw/ull_conn.c b/subsys/bluetooth/controller/ll_sw/ull_conn.c
index 049f4dcc376..e0528089af5 100644
--- a/subsys/bluetooth/controller/ll_sw/ull_conn.c
+++ b/subsys/bluetooth/controller/ll_sw/ull_conn.c
@@ -152,7 +152,7 @@ static uint8_t force_md_cnt_calc(struct lll_conn *lll_conn, uint32_t tx_rate);
 
 #define CONN_TX_BUF_SIZE MROUND(offsetof(struct node_tx, pdu) + \
 				offsetof(struct pdu_data, lldata) + \
-				(CONFIG_BT_CTLR_TX_BUFFER_SIZE + \
+				(CONFIG_BT_BUF_ACL_TX_SIZE + \
 				BT_CTLR_USER_TX_BUFFER_OVERHEAD))
 
 /**
@@ -169,13 +169,13 @@ static uint8_t force_md_cnt_calc(struct lll_conn *lll_conn, uint32_t tx_rate);
 #define TERM_REQ   1
 #define TERM_ACKED 3
 
-static MFIFO_DEFINE(conn_tx, sizeof(struct lll_tx), CONFIG_BT_CTLR_TX_BUFFERS);
+static MFIFO_DEFINE(conn_tx, sizeof(struct lll_tx), CONFIG_BT_BUF_ACL_TX_COUNT);
 static MFIFO_DEFINE(conn_ack, sizeof(struct lll_tx),
-		    (CONFIG_BT_CTLR_TX_BUFFERS + CONN_TX_CTRL_BUFFERS));
+		    (CONFIG_BT_BUF_ACL_TX_COUNT + CONN_TX_CTRL_BUFFERS));
 
 static struct {
 	void *free;
-	uint8_t pool[CONN_TX_BUF_SIZE * CONFIG_BT_CTLR_TX_BUFFERS];
+	uint8_t pool[CONN_TX_BUF_SIZE * CONFIG_BT_BUF_ACL_TX_COUNT];
 } mem_conn_tx;
 
 static struct {
@@ -186,7 +186,7 @@ static struct {
 static struct {
 	void *free;
 	uint8_t pool[sizeof(memq_link_t) *
-		  (CONFIG_BT_CTLR_TX_BUFFERS + CONN_TX_CTRL_BUFFERS)];
+		  (CONFIG_BT_BUF_ACL_TX_COUNT + CONN_TX_CTRL_BUFFERS)];
 } mem_link_tx;
 
 #if defined(CONFIG_BT_CTLR_DATA_LENGTH)
@@ -280,7 +280,7 @@ int ll_tx_mem_enqueue(uint16_t handle, void *tx)
 		static struct mayfly mfy = {0, 0, &link, NULL, tx_demux};
 
 #if defined(CONFIG_BT_CTLR_FORCE_MD_AUTO)
-		if (tx_cnt >= CONFIG_BT_CTLR_TX_BUFFERS) {
+		if (tx_cnt >= CONFIG_BT_BUF_ACL_TX_COUNT) {
 			uint8_t previous, force_md_cnt;
 
 			force_md_cnt = force_md_cnt_calc(&conn->lll, tx_rate);
@@ -1761,7 +1761,7 @@ static int init_reset(void)
 		 sizeof(conn_pool) / sizeof(struct ll_conn), &conn_free);
 
 	/* Initialize tx pool. */
-	mem_init(mem_conn_tx.pool, CONN_TX_BUF_SIZE, CONFIG_BT_CTLR_TX_BUFFERS,
+	mem_init(mem_conn_tx.pool, CONN_TX_BUF_SIZE, CONFIG_BT_BUF_ACL_TX_COUNT,
 		 &mem_conn_tx.free);
 
 	/* Initialize tx ctrl pool. */
@@ -1770,7 +1770,7 @@ static int init_reset(void)
 
 	/* Initialize tx link pool. */
 	mem_init(mem_link_tx.pool, sizeof(memq_link_t),
-		 CONFIG_BT_CTLR_TX_BUFFERS + CONN_TX_CTRL_BUFFERS,
+		 CONFIG_BT_BUF_ACL_TX_COUNT + CONN_TX_CTRL_BUFFERS,
 		 &mem_link_tx.free);
 
 #if defined(CONFIG_BT_CTLR_DATA_LENGTH)
diff --git a/subsys/bluetooth/host/Kconfig b/subsys/bluetooth/host/Kconfig
index 51b6aa9c588..48a49398e75 100644
--- a/subsys/bluetooth/host/Kconfig
+++ b/subsys/bluetooth/host/Kconfig
@@ -13,63 +13,6 @@ config BT_HCI_HOST
 	depends on !BT_HCI_RAW
 	select POLL
 
-config BT_HCI_CMD_COUNT
-	int "Number of HCI command buffers"
-	default 2
-	range 2 64
-	help
-	  Number of buffers available for HCI commands.
-
-config BT_RX_BUF_COUNT
-	int "Number of HCI RX buffers"
-	default NET_BUF_RX_COUNT if NET_L2_BT
-	default 3 if BT_RECV_IS_RX_THREAD
-	default 20 if (BT_MESH && !(BT_DISCARDABLE_BUF_COUNT > 0))
-	default 10
-	range 2 255
-	help
-	  Number of buffers available for incoming ACL packets or HCI events
-	  from the controller.
-
-config BT_RX_BUF_LEN
-	int "Maximum supported HCI RX buffer length"
-	default 264 if BT_BREDR
-	default 258 if BT_EXT_ADV
-	default 77 if BT_MESH_PROXY
-	default 76
-	range 73 2000
-	help
-	  Maximum data size for each HCI RX buffer. This size includes
-	  everything starting with the ACL or HCI event headers. Note that
-	  buffer sizes are always rounded up to the nearest multiple of 4,
-	  so if this Kconfig value is something else then there will be some
-	  wasted space. The minimum of 73 has been taken for LE SC which has
-	  an L2CAP MTU of 65 bytes. On top of this there's the L2CAP header
-	  (4 bytes) and the ACL header (also 4 bytes) which yields 73 bytes.
-
-config BT_DISCARDABLE_BUF_COUNT
-	int "Number of discardable event buffers"
-	range 1 255
-	default 20 if BT_MESH
-	default 3
-	depends on !BT_HCI_RAW
-	help
-	  Number of buffers in a separate buffer pool for events which
-	  the HCI driver considers discardable. Examples of such events
-	  could be e.g. Advertising Reports. The benefit of having such
-	  a pool means that the if there is a heavy inflow of such events
-	  it will not cause the allocation for other critical events to
-	  block and may even eliminate deadlocks in some cases.
-
-config BT_DISCARDABLE_BUF_SIZE
-	int "Size of discardable event buffers"
-	range 45 257
-	default 257 if BT_BREDR || BT_EXT_ADV
-	default 45
-	help
-	  Size of buffers in the separate discardable event buffer pool.
-	  The minimum size is set based on the Advertising Report. Setting
-	  the buffer size different than BT_RX_BUF_LEN can save memory.
 
 config BT_HCI_TX_STACK_SIZE
 	# NOTE: This value is derived from other symbols and should only be
@@ -127,16 +70,6 @@ config BT_HCI_RESERVE
 	  Headroom that the driver needs for sending and receiving buffers. Add a
 	  new 'default' entry for each new driver.
 
-config BT_HCI_ACL_DATA_SIZE
-	int
-	prompt "ACL data buffer size" if !BT_CTLR
-	depends on BT_HCI_RAW
-	range 27 251
-	default BT_CTLR_DATA_LENGTH_MAX if BT_CTLR_DATA_LENGTH
-	default 27
-	help
-	  Maximum ACL data payload in HCI packets, excluding HCI header.
-
 config BT_RECV_IS_RX_THREAD
 	# Hidden option set by the HCI driver to indicate that there's
 	# no need for the host to have its own RX thread.
@@ -259,16 +192,6 @@ config BT_WHITELIST
 
 if BT_CONN
 
-config BT_ACL_RX_COUNT
-	int "Number of incoming ACL data buffers"
-	default BT_CTLR_RX_BUFFERS if BT_CTLR
-	default NET_BUF_RX_COUNT if NET_L2_BT
-	default 6
-	range 1 64
-	depends on BT_HCI_ACL_FLOW_CONTROL
-	help
-	  Number of buffers available for incoming ACL data.
-
 config BT_CONN_TX_MAX
 	int "Maximum number of pending TX buffers with a callback"
 	default BT_L2CAP_TX_BUF_COUNT
@@ -830,11 +753,10 @@ config BT_RFCOMM
 
 config BT_RFCOMM_L2CAP_MTU
 	int "L2CAP MTU for RFCOMM frames"
-	default BT_L2CAP_RX_MTU if BT_HCI_ACL_FLOW_CONTROL
-	default BT_RX_BUF_LEN
 	depends on BT_RFCOMM
-	range BT_L2CAP_RX_MTU 32767 if BT_HCI_ACL_FLOW_CONTROL
-	range BT_RX_BUF_LEN 32767
+	# RX MTU will be truncated to account for the L2CAP PDU header.
+	default BT_BUF_ACL_RX_SIZE
+	range 23 32767
 	help
 	  Maximum size of L2CAP PDU for RFCOMM frames.
 
diff --git a/subsys/bluetooth/host/Kconfig.gatt b/subsys/bluetooth/host/Kconfig.gatt
index 54a0f208792..2c218105035 100644
--- a/subsys/bluetooth/host/Kconfig.gatt
+++ b/subsys/bluetooth/host/Kconfig.gatt
@@ -42,18 +42,6 @@ config BT_EATT_MAX
 	help
 	  Number of Enhanced ATT bearers available.
 
-config BT_EATT_RX_MTU
-	int "Maximum supported Enhanced ATT MTU for incoming data"
-	default 70
-	range 70 519
-	depends on BT_EATT
-	help
-	  Maximum size incoming PDUs on EATT bearers, value shall include L2CAP
-	  headers and SDU length, maximum is limited to 512 bytes payload, which
-	  is the maximum size for a GATT attribute, plus 1 byte for ATT opcode.
-	  This option influences the stack buffer size and by that may also
-	  limit the outgoing MTU.
-
 config BT_EATT_SEC_LEVEL
 	int "Enhanced ATT bearer security level"
 	default 1
diff --git a/subsys/bluetooth/host/Kconfig.l2cap b/subsys/bluetooth/host/Kconfig.l2cap
index bb84625225e..96f48d72b65 100644
--- a/subsys/bluetooth/host/Kconfig.l2cap
+++ b/subsys/bluetooth/host/Kconfig.l2cap
@@ -5,23 +5,10 @@
 
 menu "L2CAP Options"
 
-config BT_L2CAP_RX_MTU
-	int "Maximum supported L2CAP MTU for incoming data"
-	default 200 if BT_BREDR
-	default BT_EATT_RX_MTU if BT_EATT
-	default 65 if BT_SMP
-	default 23
-	range 70 1300 if BT_EATT
-	range 65 1300 if BT_SMP
-	range 23 1300
-	help
-	  Maximum size of each incoming L2CAP PDU.
-
 config BT_L2CAP_TX_BUF_COUNT
 	int "Number of L2CAP TX buffers"
 	default NET_BUF_TX_COUNT if NET_L2_BT
-	default BT_CTLR_TX_BUFFERS if BT_CTLR
-	default 3
+	default BT_BUF_ACL_TX_COUNT
 	range 2 255
 	help
 	  Number of buffers available for outgoing L2CAP packets.
diff --git a/subsys/bluetooth/host/att_internal.h b/subsys/bluetooth/host/att_internal.h
index c44e6b7e67a..e794351be3d 100644
--- a/subsys/bluetooth/host/att_internal.h
+++ b/subsys/bluetooth/host/att_internal.h
@@ -11,11 +11,7 @@
 #define BT_ATT_TIMEOUT		K_SECONDS(30)
 
 /* ATT MTU must be equal for RX and TX, so select the smallest value */
-#if CONFIG_BT_L2CAP_RX_MTU < CONFIG_BT_L2CAP_TX_MTU
-#define BT_ATT_MTU CONFIG_BT_L2CAP_RX_MTU
-#else
-#define BT_ATT_MTU CONFIG_BT_L2CAP_TX_MTU
-#endif
+#define BT_ATT_MTU (MIN(BT_L2CAP_RX_MTU, BT_L2CAP_TX_MTU))
 
 struct bt_att_hdr {
 	uint8_t  code;
diff --git a/subsys/bluetooth/host/avdtp_internal.h b/subsys/bluetooth/host/avdtp_internal.h
index 1212d488ded..accab9769cf 100644
--- a/subsys/bluetooth/host/avdtp_internal.h
+++ b/subsys/bluetooth/host/avdtp_internal.h
@@ -82,7 +82,7 @@
 #define BT_AVDTP_ERR_UNSUPPORTED_CONFIGURAION   0x29
 #define BT_AVDTP_ERR_BAD_STATE                  0x31
 
-#define BT_AVDTP_MAX_MTU CONFIG_BT_L2CAP_RX_MTU
+#define BT_AVDTP_MAX_MTU BT_L2CAP_RX_MTU
 
 #define BT_AVDTP_MIN_SEID 0x01
 #define BT_AVDTP_MAX_SEID 0x3E
diff --git a/subsys/bluetooth/host/buf.c b/subsys/bluetooth/host/buf.c
index dd57859a81c..394f0a29c54 100644
--- a/subsys/bluetooth/host/buf.c
+++ b/subsys/bluetooth/host/buf.c
@@ -16,9 +16,6 @@
 #define LOG_MODULE_NAME bt_buf
 #include "common/log.h"
 
-NET_BUF_POOL_FIXED_DEFINE(hci_rx_pool, CONFIG_BT_RX_BUF_COUNT,
-			  BT_BUF_RX_SIZE, NULL);
-
 #if defined(CONFIG_BT_CONN)
 #define NUM_COMLETE_EVENT_SIZE BT_BUF_EVT_SIZE(                        \
 	sizeof(struct bt_hci_cp_host_num_completed_packets) +          \
@@ -31,16 +28,25 @@ NET_BUF_POOL_FIXED_DEFINE(hci_rx_pool, CONFIG_BT_RX_BUF_COUNT,
 NET_BUF_POOL_FIXED_DEFINE(num_complete_pool, 1, NUM_COMLETE_EVENT_SIZE, NULL);
 #endif /* CONFIG_BT_CONN */
 
-#if defined(CONFIG_BT_DISCARDABLE_BUF_COUNT)
-#define DISCARDABLE_EVENT_SIZE BT_BUF_SIZE(CONFIG_BT_DISCARDABLE_BUF_SIZE)
-NET_BUF_POOL_FIXED_DEFINE(discardable_pool, CONFIG_BT_DISCARDABLE_BUF_COUNT,
-			  DISCARDABLE_EVENT_SIZE, NULL);
-#endif /* CONFIG_BT_DISCARDABLE_BUF_COUNT */
+#if defined(CONFIG_BT_BUF_EVT_DISCARDABLE_COUNT)
+NET_BUF_POOL_FIXED_DEFINE(discardable_pool, CONFIG_BT_BUF_EVT_DISCARDABLE_COUNT,
+			  BT_BUF_EVT_SIZE(CONFIG_BT_BUF_EVT_DISCARDABLE_SIZE),
+			  NULL);
+#endif /* CONFIG_BT_BUF_EVT_DISCARDABLE_COUNT */
 
 #if defined(CONFIG_BT_HCI_ACL_FLOW_CONTROL)
-#define ACL_IN_SIZE BT_L2CAP_BUF_SIZE(CONFIG_BT_L2CAP_RX_MTU)
-NET_BUF_POOL_DEFINE(acl_in_pool, CONFIG_BT_ACL_RX_COUNT, ACL_IN_SIZE,
+NET_BUF_POOL_DEFINE(acl_in_pool, CONFIG_BT_BUF_ACL_RX_COUNT,
+		    BT_BUF_ACL_SIZE(CONFIG_BT_BUF_ACL_RX_SIZE),
 		    sizeof(struct acl_data), bt_hci_host_num_completed_packets);
+
+NET_BUF_POOL_FIXED_DEFINE(evt_pool, CONFIG_BT_BUF_EVT_RX_COUNT,
+			  BT_BUF_EVT_RX_SIZE,
+			  NULL);
+#else
+#define BT_BUF_RX_COUNT MAX(CONFIG_BT_BUF_EVT_RX_COUNT, CONFIG_BT_BUF_ACL_RX_COUNT)
+NET_BUF_POOL_FIXED_DEFINE(hci_rx_pool, BT_BUF_RX_COUNT,
+			  BT_BUF_RX_SIZE,
+			  NULL);
 #endif /* CONFIG_BT_HCI_ACL_FLOW_CONTROL */
 
 struct net_buf *bt_buf_get_rx(enum bt_buf_type type, k_timeout_t timeout)
@@ -56,7 +62,7 @@ struct net_buf *bt_buf_get_rx(enum bt_buf_type type, k_timeout_t timeout)
 
 #if defined(CONFIG_BT_HCI_ACL_FLOW_CONTROL)
 	if (type == BT_BUF_EVT) {
-		buf = net_buf_alloc(&hci_rx_pool, timeout);
+		buf = net_buf_alloc(&evt_pool, timeout);
 	} else {
 		buf = net_buf_alloc(&acl_in_pool, timeout);
 	}
@@ -117,7 +123,7 @@ struct net_buf *bt_buf_get_evt(uint8_t evt, bool discardable,
 	case BT_HCI_EVT_CMD_STATUS:
 		return bt_buf_get_cmd_complete(timeout);
 	default:
-#if defined(CONFIG_BT_DISCARDABLE_BUF_COUNT)
+#if defined(CONFIG_BT_BUF_EVT_DISCARDABLE_COUNT)
 		if (discardable) {
 			struct net_buf *buf;
 
@@ -129,7 +135,7 @@ struct net_buf *bt_buf_get_evt(uint8_t evt, bool discardable,
 
 			return buf;
 		}
-#endif /* CONFIG_BT_DISCARDABLE_BUF_COUNT */
+#endif /* CONFIG_BT_BUF_EVT_DISCARDABLE_COUNT */
 
 		return bt_buf_get_rx(BT_BUF_EVT, timeout);
 	}
diff --git a/subsys/bluetooth/host/conn.c b/subsys/bluetooth/host/conn.c
index 6f7ca4960ed..a3bcff4af0e 100644
--- a/subsys/bluetooth/host/conn.c
+++ b/subsys/bluetooth/host/conn.c
@@ -53,21 +53,14 @@ NET_BUF_POOL_DEFINE(acl_tx_pool, CONFIG_BT_L2CAP_TX_BUF_COUNT,
 		    sizeof(struct tx_meta), NULL);
 
 #if CONFIG_BT_L2CAP_TX_FRAG_COUNT > 0
-
-#if defined(CONFIG_BT_CTLR_TX_BUFFER_SIZE)
-#define FRAG_SIZE BT_L2CAP_BUF_SIZE(CONFIG_BT_CTLR_TX_BUFFER_SIZE - 4)
-#else
-#define FRAG_SIZE BT_L2CAP_BUF_SIZE(CONFIG_BT_L2CAP_TX_MTU)
-#endif
-
 /* Dedicated pool for fragment buffers in case queued up TX buffers don't
  * fit the controllers buffer size. We can't use the acl_tx_pool for the
  * fragmentation, since it's possible that pool is empty and all buffers
  * are queued up in the TX queue. In such a situation, trying to allocate
  * another buffer from the acl_tx_pool would result in a deadlock.
  */
-NET_BUF_POOL_FIXED_DEFINE(frag_pool, CONFIG_BT_L2CAP_TX_FRAG_COUNT, FRAG_SIZE,
-			  NULL);
+NET_BUF_POOL_FIXED_DEFINE(frag_pool, CONFIG_BT_L2CAP_TX_FRAG_COUNT,
+			  BT_BUF_ACL_SIZE(CONFIG_BT_BUF_ACL_TX_SIZE), NULL);
 
 #endif /* CONFIG_BT_L2CAP_TX_FRAG_COUNT > 0 */
 
diff --git a/subsys/bluetooth/host/hci_core.c b/subsys/bluetooth/host/hci_core.c
index 24c132af26d..3d24743b5f5 100644
--- a/subsys/bluetooth/host/hci_core.c
+++ b/subsys/bluetooth/host/hci_core.c
@@ -112,7 +112,7 @@ struct cmd_data {
 	struct k_sem *sync;
 };
 
-static struct cmd_data cmd_data[CONFIG_BT_HCI_CMD_COUNT];
+static struct cmd_data cmd_data[CONFIG_BT_BUF_CMD_TX_COUNT];
 
 #define cmd(buf) (&cmd_data[net_buf_id(buf)])
 #define acl(buf) ((struct acl_data *)net_buf_user_data(buf))
@@ -127,11 +127,12 @@ void bt_hci_cmd_state_set_init(struct net_buf *buf,
 	cmd(buf)->state = state;
 }
 
-/* HCI command buffers. Derive the needed size from BT_BUF_RX_SIZE since
- * the same buffer is also used for the response.
+/* HCI command buffers. Derive the needed size from both Command and Event
+ * buffer length since the buffer is also used for the response event i.e
+ * command complete or command status.
  */
-#define CMD_BUF_SIZE BT_BUF_RX_SIZE
-NET_BUF_POOL_FIXED_DEFINE(hci_cmd_pool, CONFIG_BT_HCI_CMD_COUNT,
+#define CMD_BUF_SIZE MAX(BT_BUF_EVT_RX_SIZE, BT_BUF_CMD_TX_SIZE)
+NET_BUF_POOL_FIXED_DEFINE(hci_cmd_pool, CONFIG_BT_BUF_CMD_TX_COUNT,
 			  CMD_BUF_SIZE, NULL);
 
 struct event_handler {
@@ -1534,9 +1535,8 @@ static int set_flow_control(void)
 
 	hbs = net_buf_add(buf, sizeof(*hbs));
 	(void)memset(hbs, 0, sizeof(*hbs));
-	hbs->acl_mtu = sys_cpu_to_le16(CONFIG_BT_L2CAP_RX_MTU +
-				       sizeof(struct bt_l2cap_hdr));
-	hbs->acl_pkts = sys_cpu_to_le16(CONFIG_BT_ACL_RX_COUNT);
+	hbs->acl_mtu = sys_cpu_to_le16(CONFIG_BT_BUF_ACL_RX_SIZE);
+	hbs->acl_pkts = sys_cpu_to_le16(CONFIG_BT_BUF_ACL_RX_COUNT);
 
 	err = bt_hci_cmd_send_sync(BT_HCI_OP_HOST_BUFFER_SIZE, buf, NULL);
 	if (err) {
diff --git a/subsys/bluetooth/host/hci_raw.c b/subsys/bluetooth/host/hci_raw.c
index 0be6db2638c..503c49e0ae4 100644
--- a/subsys/bluetooth/host/hci_raw.c
+++ b/subsys/bluetooth/host/hci_raw.c
@@ -11,6 +11,7 @@
 #include <sys/byteorder.h>
 
 #include <drivers/bluetooth/hci_driver.h>
+#include <bluetooth/buf.h>
 #include <bluetooth/hci_raw.h>
 #include <bluetooth/l2cap.h>
 
@@ -36,12 +37,13 @@ static uint8_t raw_mode = BT_HCI_RAW_MODE_H4;
 static uint8_t raw_mode;
 #endif
 
-NET_BUF_POOL_FIXED_DEFINE(hci_rx_pool, CONFIG_BT_RX_BUF_COUNT,
+#define BT_BUF_RX_COUNT MAX(CONFIG_BT_BUF_EVT_RX_COUNT, CONFIG_BT_BUF_ACL_RX_COUNT)
+NET_BUF_POOL_FIXED_DEFINE(hci_rx_pool, BT_BUF_RX_COUNT,
 			  BT_BUF_RX_SIZE, NULL);
-NET_BUF_POOL_FIXED_DEFINE(hci_cmd_pool, CONFIG_BT_HCI_CMD_COUNT,
-			  BT_BUF_RX_SIZE, NULL);
-NET_BUF_POOL_FIXED_DEFINE(hci_acl_pool, BT_HCI_ACL_COUNT,
-			  BT_BUF_ACL_SIZE, NULL);
+NET_BUF_POOL_FIXED_DEFINE(hci_cmd_pool, CONFIG_BT_BUF_CMD_TX_COUNT,
+			  BT_BUF_CMD_SIZE(CONFIG_BT_BUF_CMD_TX_SIZE), NULL);
+NET_BUF_POOL_FIXED_DEFINE(hci_acl_pool, CONFIG_BT_BUF_ACL_TX_COUNT,
+			  BT_BUF_ACL_SIZE(CONFIG_BT_BUF_ACL_TX_SIZE), NULL);
 #if defined(CONFIG_BT_ISO)
 NET_BUF_POOL_FIXED_DEFINE(hci_iso_pool, CONFIG_BT_ISO_TX_BUF_COUNT,
 			  CONFIG_BT_ISO_TX_MTU, NULL);
diff --git a/subsys/bluetooth/host/l2cap.c b/subsys/bluetooth/host/l2cap.c
index 0c15b949c1b..f4abf65d2de 100644
--- a/subsys/bluetooth/host/l2cap.c
+++ b/subsys/bluetooth/host/l2cap.c
@@ -32,11 +32,7 @@
 #define L2CAP_LE_MIN_MTU		23
 #define L2CAP_ECRED_MIN_MTU		64
 
-#if defined(CONFIG_BT_HCI_ACL_FLOW_CONTROL)
-#define L2CAP_LE_MAX_CREDITS		(CONFIG_BT_ACL_RX_COUNT - 1)
-#else
-#define L2CAP_LE_MAX_CREDITS		(CONFIG_BT_RX_BUF_COUNT - 1)
-#endif
+#define L2CAP_LE_MAX_CREDITS		(CONFIG_BT_BUF_ACL_RX_COUNT - 1)
 
 #define L2CAP_LE_CID_DYN_START	0x0040
 #define L2CAP_LE_CID_DYN_END	0x007f
@@ -64,7 +60,8 @@ NET_BUF_POOL_FIXED_DEFINE(disc_pool, 1,
 				sizeof(struct bt_l2cap_disconn_req)),
 			  NULL);
 
-#define L2CAP_MAX_LE_MPS	CONFIG_BT_L2CAP_RX_MTU
+/* Maximum Packet Size (MPS) is defined as the MTU of an L2CAP Basic Frame. */
+#define L2CAP_MAX_LE_MPS	BT_L2CAP_RX_MTU
 /* For now use MPS - SDU length to disable segmentation */
 #define L2CAP_MAX_LE_MTU	(L2CAP_MAX_LE_MPS - BT_L2CAP_SDU_HDR_SIZE)
 
diff --git a/subsys/bluetooth/host/l2cap_br.c b/subsys/bluetooth/host/l2cap_br.c
index 7151b0f0519..e3946c08c54 100644
--- a/subsys/bluetooth/host/l2cap_br.c
+++ b/subsys/bluetooth/host/l2cap_br.c
@@ -753,8 +753,7 @@ static void l2cap_br_conn_req(struct bt_l2cap_br *l2cap, uint8_t ident,
 	atomic_set_bit(BR_CHAN(chan)->flags, L2CAP_FLAG_CONN_ACCEPTOR);
 
 	/* Disable fragmentation of l2cap rx pdu */
-	BR_CHAN(chan)->rx.mtu = MIN(BR_CHAN(chan)->rx.mtu,
-				    CONFIG_BT_L2CAP_RX_MTU);
+	BR_CHAN(chan)->rx.mtu = MIN(BR_CHAN(chan)->rx.mtu, BT_L2CAP_RX_MTU);
 
 	switch (l2cap_br_conn_security(chan, psm)) {
 	case L2CAP_CONN_SECURITY_PENDING:
diff --git a/subsys/bluetooth/host/rfcomm.c b/subsys/bluetooth/host/rfcomm.c
index e16d6d4a3a9..2277778be84 100644
--- a/subsys/bluetooth/host/rfcomm.c
+++ b/subsys/bluetooth/host/rfcomm.c
@@ -37,12 +37,7 @@
 #define RFCOMM_MIN_MTU		BT_RFCOMM_SIG_MIN_MTU
 #define RFCOMM_DEFAULT_MTU	127
 
-#if defined(CONFIG_BT_HCI_ACL_FLOW_CONTROL)
-#define RFCOMM_MAX_CREDITS		(CONFIG_BT_ACL_RX_COUNT - 1)
-#else
-#define RFCOMM_MAX_CREDITS		(CONFIG_BT_RX_BUF_COUNT - 1)
-#endif
-
+#define RFCOMM_MAX_CREDITS		(CONFIG_BT_BUF_ACL_RX_COUNT - 1)
 #define RFCOMM_CREDITS_THRESHOLD	(RFCOMM_MAX_CREDITS / 2)
 #define RFCOMM_DEFAULT_CREDIT		RFCOMM_MAX_CREDITS
 
diff --git a/subsys/bluetooth/services/ots/Kconfig b/subsys/bluetooth/services/ots/Kconfig
index 15a09d3bf5e..61ba70ea048 100644
--- a/subsys/bluetooth/services/ots/Kconfig
+++ b/subsys/bluetooth/services/ots/Kconfig
@@ -55,10 +55,9 @@ config BT_OTS_OLCP_GO_TO_SUPPORT
 
 config BT_OTS_L2CAP_CHAN_RX_MTU
 	int "Size of RX MTU for Object Transfer Channel"
-	default BT_L2CAP_RX_MTU if BT_HCI_ACL_FLOW_CONTROL
-	default 23
-	range 23 BT_L2CAP_RX_MTU if BT_HCI_ACL_FLOW_CONTROL
-	range 23 BT_RX_BUF_LEN
+	# RX MTU will be truncated to account for the L2CAP PDU and SDU header.
+	default BT_BUF_ACL_RX_SIZE
+	range 21 BT_BUF_ACL_RX_SIZE
 
 module = BT_OTS
 module-str = BT_OTS
diff --git a/subsys/usb/Kconfig b/subsys/usb/Kconfig
index 9c6d266519a..e80093b9264 100644
--- a/subsys/usb/Kconfig
+++ b/subsys/usb/Kconfig
@@ -64,12 +64,21 @@ config USB_MAX_NUM_TRANSFERS
         Allocates buffers used for parallel transfers. Increase this number
         according to USB devices count.
 
+config USB_DEVICE_BLUETOOTH_BIG_BUF
+	bool
+	# Hidden option to simplify bluetooth buffer requirement
+	# TODO: Add BUF reserve in H4 mode and ISO?
+	default y if BT_BUF_ACL_RX_SIZE > 123 # 4 byte header
+	default y if BT_BUF_ACL_TX_SIZE > 123 # 4 byte header
+	default y if BT_BUF_EVT_RX_SIZE > 125 # 2 byte header
+	default y if BT_BUF_CMD_TX_SIZE > 124 # 3 byte header
+
 config USB_REQUEST_BUFFER_SIZE
 	int "Set buffer size for Standard, Class and Vendor request handlers"
 	range 256 65536 if USB_DEVICE_NETWORK_RNDIS
 	range 8 65536
 	default 256 if USB_DEVICE_NETWORK_RNDIS
-	default 266 if (BT_RX_BUF_LEN > 127 && USB_DEVICE_BLUETOOTH)
+	default 266 if (USB_DEVICE_BLUETOOTH && USB_DEVICE_BLUETOOTH_BIG_BUF)
 	default 1024 if USB_DEVICE_LOOPBACK
 	default 128
 
diff --git a/tests/bluetooth/bsim_bt/edtt_ble_test_app/gatt_test_app/prj.conf b/tests/bluetooth/bsim_bt/edtt_ble_test_app/gatt_test_app/prj.conf
index 3f501faa7bd..bd1d139e91e 100644
--- a/tests/bluetooth/bsim_bt/edtt_ble_test_app/gatt_test_app/prj.conf
+++ b/tests/bluetooth/bsim_bt/edtt_ble_test_app/gatt_test_app/prj.conf
@@ -16,7 +16,7 @@ CONFIG_BT_CTLR=y
 CONFIG_BT_LL_SW_SPLIT=y
 
 CONFIG_BT_HCI_ACL_FLOW_CONTROL=y
-CONFIG_BT_L2CAP_RX_MTU=512
+CONFIG_BT_BUF_ACL_RX_SIZE=516
 CONFIG_BT_L2CAP_TX_MTU=512
 CONFIG_BT_DEBUG_LOG=y
 
diff --git a/tests/bluetooth/bsim_bt/edtt_ble_test_app/hci_test_app/prj.conf b/tests/bluetooth/bsim_bt/edtt_ble_test_app/hci_test_app/prj.conf
index c88be4f70d8..3f46aac81b2 100644
--- a/tests/bluetooth/bsim_bt/edtt_ble_test_app/hci_test_app/prj.conf
+++ b/tests/bluetooth/bsim_bt/edtt_ble_test_app/hci_test_app/prj.conf
@@ -19,7 +19,8 @@ CONFIG_BT_CTLR_LE_ENC=y
 CONFIG_BT_CTLR_PRIVACY=y
 CONFIG_BT_CTLR_FILTER=y
 CONFIG_BT_CTLR_DTM_HCI=y
-CONFIG_BT_CTLR_TX_BUFFER_SIZE=60
+CONFIG_BT_BUF_ACL_TX_SIZE=60
+CONFIG_BT_BUF_ACL_RX_SIZE=60
 CONFIG_BT_CTLR_DATA_LENGTH_MAX=60
 
 CONFIG_PM=y
diff --git a/tests/bluetooth/bsim_bt/edtt_ble_test_app/hci_test_app/src/main.c b/tests/bluetooth/bsim_bt/edtt_ble_test_app/hci_test_app/src/main.c
index 199b941a33a..50daf5fc2d9 100644
--- a/tests/bluetooth/bsim_bt/edtt_ble_test_app/hci_test_app/src/main.c
+++ b/tests/bluetooth/bsim_bt/edtt_ble_test_app/hci_test_app/src/main.c
@@ -157,7 +157,7 @@ NET_BUF_POOL_FIXED_DEFINE(event_pool, 32, BT_BUF_RX_SIZE + 4, NULL);
 static K_FIFO_DEFINE(event_queue);
 static K_FIFO_DEFINE(rx_queue);
 NET_BUF_POOL_FIXED_DEFINE(data_pool, CONFIG_BT_CTLR_RX_BUFFERS + 14,
-			  BT_BUF_ACL_SIZE + 4, NULL);
+			  BT_BUF_ACL_SIZE(CONFIG_BT_BUF_ACL_TX_SIZE) + 4, NULL);
 static K_FIFO_DEFINE(data_queue);
 
 /**
diff --git a/tests/bluetooth/hci_prop_evt/src/main.c b/tests/bluetooth/hci_prop_evt/src/main.c
index 8afc16c1db0..e257a372c26 100644
--- a/tests/bluetooth/hci_prop_evt/src/main.c
+++ b/tests/bluetooth/hci_prop_evt/src/main.c
@@ -233,7 +233,7 @@ struct bt_recv_job_data {
 	struct k_work work;  /* Work item */
 	struct k_sem *sync;  /* Semaphore to synchronize with */
 	struct net_buf *buf; /* Net buffer to be passed to bt_recv() */
-} job_data[CONFIG_BT_RX_BUF_COUNT];
+} job_data[CONFIG_BT_BUF_EVT_RX_COUNT];
 
 #define job(buf) (&job_data[net_buf_id(buf)])
 
diff --git a/tests/bluetooth/mesh/dbg.conf b/tests/bluetooth/mesh/dbg.conf
index 0adeaea82e4..b513b13e82e 100644
--- a/tests/bluetooth/mesh/dbg.conf
+++ b/tests/bluetooth/mesh/dbg.conf
@@ -19,8 +19,6 @@ CONFIG_BT_PERIPHERAL=y
 
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 
 CONFIG_BT_MESH=y
 CONFIG_BT_MESH_RELAY=y
diff --git a/tests/bluetooth/mesh/ext_adv.conf b/tests/bluetooth/mesh/ext_adv.conf
index 4d87fd75c3d..a37aab17fb8 100644
--- a/tests/bluetooth/mesh/ext_adv.conf
+++ b/tests/bluetooth/mesh/ext_adv.conf
@@ -18,8 +18,6 @@ CONFIG_BT_PERIPHERAL=y
 
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 
 CONFIG_BT_MESH=y
 CONFIG_BT_MESH_RELAY=y
diff --git a/tests/bluetooth/mesh/gatt.conf b/tests/bluetooth/mesh/gatt.conf
index 85e769747fa..f3e575236a0 100644
--- a/tests/bluetooth/mesh/gatt.conf
+++ b/tests/bluetooth/mesh/gatt.conf
@@ -19,8 +19,6 @@ CONFIG_BT_PERIPHERAL=y
 
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 
 CONFIG_BT_MESH=y
 CONFIG_BT_MESH_RELAY=y
diff --git a/tests/bluetooth/mesh/lpn.conf b/tests/bluetooth/mesh/lpn.conf
index 11ad46a3f2d..b3a858c4630 100644
--- a/tests/bluetooth/mesh/lpn.conf
+++ b/tests/bluetooth/mesh/lpn.conf
@@ -19,8 +19,6 @@ CONFIG_BT_PERIPHERAL=y
 
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 
 CONFIG_BT_MESH=y
 CONFIG_BT_MESH_RELAY=n
diff --git a/tests/bluetooth/mesh/microbit_gatt.conf b/tests/bluetooth/mesh/microbit_gatt.conf
index 88dcd82399c..daa5c083637 100644
--- a/tests/bluetooth/mesh/microbit_gatt.conf
+++ b/tests/bluetooth/mesh/microbit_gatt.conf
@@ -13,8 +13,6 @@ CONFIG_BT_MESH_PB_ADV=n
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
 CONFIG_BT_RX_STACK_SIZE=1400
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 CONFIG_BT_L2CAP_TX_BUF_COUNT=4
 
 CONFIG_BT_CTLR_DUP_FILTER_LEN=0
diff --git a/tests/bluetooth/mesh/pb_gatt.conf b/tests/bluetooth/mesh/pb_gatt.conf
index 8bbffb7eac8..db9a522d64c 100644
--- a/tests/bluetooth/mesh/pb_gatt.conf
+++ b/tests/bluetooth/mesh/pb_gatt.conf
@@ -19,8 +19,6 @@ CONFIG_BT_PERIPHERAL=y
 
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 
 CONFIG_BT_MESH=y
 CONFIG_BT_MESH_RELAY=y
diff --git a/tests/bluetooth/mesh/prj.conf b/tests/bluetooth/mesh/prj.conf
index 179cc5d2222..643a467debc 100644
--- a/tests/bluetooth/mesh/prj.conf
+++ b/tests/bluetooth/mesh/prj.conf
@@ -19,8 +19,6 @@ CONFIG_BT_PERIPHERAL=y
 
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 
 CONFIG_BT_MESH=y
 CONFIG_BT_MESH_RELAY=y
diff --git a/tests/bluetooth/mesh/proxy.conf b/tests/bluetooth/mesh/proxy.conf
index 346d17238a8..3c4c51cde3d 100644
--- a/tests/bluetooth/mesh/proxy.conf
+++ b/tests/bluetooth/mesh/proxy.conf
@@ -19,8 +19,6 @@ CONFIG_BT_PERIPHERAL=y
 
 CONFIG_BT=y
 CONFIG_BT_TINYCRYPT_ECC=y
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 
 CONFIG_BT_MESH=y
 CONFIG_BT_MESH_RELAY=n
diff --git a/tests/bluetooth/mesh_shell/prj.conf b/tests/bluetooth/mesh_shell/prj.conf
index 318f55ed540..a63c3cc70ce 100644
--- a/tests/bluetooth/mesh_shell/prj.conf
+++ b/tests/bluetooth/mesh_shell/prj.conf
@@ -39,8 +39,6 @@ CONFIG_BT_CTLR_SLAVE_FEAT_REQ=n
 CONFIG_BT_CTLR_ADVANCED_FEATURES=y
 CONFIG_BT_CTLR_FILTER=n
 
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
 CONFIG_BT_L2CAP_TX_BUF_COUNT=4
 
 CONFIG_BT_MESH=y
diff --git a/tests/bluetooth/shell/mesh.conf b/tests/bluetooth/shell/mesh.conf
index caddf5ea8a3..7b98c380183 100644
--- a/tests/bluetooth/shell/mesh.conf
+++ b/tests/bluetooth/shell/mesh.conf
@@ -20,9 +20,6 @@ CONFIG_BT_DEVICE_NAME="test shell"
 CONFIG_BT_L2CAP_TX_BUF_COUNT=6
 CONFIG_BT_HRS=y
 
-CONFIG_BT_L2CAP_RX_MTU=69
-CONFIG_BT_L2CAP_TX_MTU=69
-
 CONFIG_BT_MESH=y
 CONFIG_BT_MESH_SHELL=y
 CONFIG_BT_MESH_RELAY=y