diff --git a/RELEASENOTES.md b/RELEASENOTES.md
index 3a22248fff..584067a1a4 100644
--- a/RELEASENOTES.md
+++ b/RELEASENOTES.md
@@ -19,6 +19,8 @@
     *   Add `PreloadMediaSource.PreloadControl.onPreloadError` to allow
         `PreloadMediaSource.PreloadControl` implementations to take actions when
         error occurs.
+    *   `MediaCodecVideoRenderer` avoids decoding samples that are neither
+        rendered nor used as reference by other samples.
 *   Transformer:
     *   Add `SurfaceAssetLoader`, which supports queueing video data to
         Transformer via a `Surface`.
diff --git a/libraries/common/src/main/java/androidx/media3/common/C.java b/libraries/common/src/main/java/androidx/media3/common/C.java
index cf3eb9abaa..dfe8381711 100644
--- a/libraries/common/src/main/java/androidx/media3/common/C.java
+++ b/libraries/common/src/main/java/androidx/media3/common/C.java
@@ -620,7 +620,7 @@ public final class C {
    * <ul>
    *   <li>{@link #BUFFER_FLAG_KEY_FRAME}
    *   <li>{@link #BUFFER_FLAG_END_OF_STREAM}
-   *   <li>{@link #BUFFER_FLAG_NO_OTHER_SAMPLE_DEPENDS_ON_THIS}
+   *   <li>{@link #BUFFER_FLAG_NOT_DEPENDED_ON}
    *   <li>{@link #BUFFER_FLAG_FIRST_SAMPLE}
    *   <li>{@link #BUFFER_FLAG_LAST_SAMPLE}
    *   <li>{@link #BUFFER_FLAG_ENCRYPTED}
@@ -635,7 +635,7 @@ public final class C {
       value = {
         BUFFER_FLAG_KEY_FRAME,
         BUFFER_FLAG_END_OF_STREAM,
-        BUFFER_FLAG_NO_OTHER_SAMPLE_DEPENDS_ON_THIS,
+        BUFFER_FLAG_NOT_DEPENDED_ON,
         BUFFER_FLAG_FIRST_SAMPLE,
         BUFFER_FLAG_HAS_SUPPLEMENTAL_DATA,
         BUFFER_FLAG_LAST_SAMPLE,
@@ -650,9 +650,8 @@ public final class C {
   @UnstableApi
   public static final int BUFFER_FLAG_END_OF_STREAM = MediaCodec.BUFFER_FLAG_END_OF_STREAM;
 
-  /** Indicates that future buffers do not depend on the data in this buffer. */
-  @UnstableApi
-  public static final int BUFFER_FLAG_NO_OTHER_SAMPLE_DEPENDS_ON_THIS = 1 << 26; // 0x04000000
+  /** Indicates that no other buffers depend on the data in this buffer. */
+  @UnstableApi public static final int BUFFER_FLAG_NOT_DEPENDED_ON = 1 << 26; // 0x04000000
 
   /** Indicates that a buffer is known to contain the first media sample of the stream. */
   @UnstableApi public static final int BUFFER_FLAG_FIRST_SAMPLE = 1 << 27; // 0x08000000
diff --git a/libraries/decoder/src/main/java/androidx/media3/decoder/Buffer.java b/libraries/decoder/src/main/java/androidx/media3/decoder/Buffer.java
index ef61c48d95..b992c5d38f 100644
--- a/libraries/decoder/src/main/java/androidx/media3/decoder/Buffer.java
+++ b/libraries/decoder/src/main/java/androidx/media3/decoder/Buffer.java
@@ -60,6 +60,11 @@ public abstract class Buffer {
     return getFlag(C.BUFFER_FLAG_HAS_SUPPLEMENTAL_DATA);
   }
 
+  /** Returns whether the {@link C#BUFFER_FLAG_NOT_DEPENDED_ON} flag is set. */
+  public final boolean notDependedOn() {
+    return getFlag(C.BUFFER_FLAG_NOT_DEPENDED_ON);
+  }
+
   /**
    * Replaces this buffer's flags with {@code flags}.
    *
diff --git a/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/mediacodec/MediaCodecRenderer.java b/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/mediacodec/MediaCodecRenderer.java
index 0d87f1c793..c53a02f0c3 100644
--- a/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/mediacodec/MediaCodecRenderer.java
+++ b/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/mediacodec/MediaCodecRenderer.java
@@ -1452,6 +1452,12 @@ public abstract class MediaCodecRenderer extends BaseRenderer {
       return true;
     }
 
+    if (shouldSkipDecoderInputBuffer(buffer)) {
+      buffer.clear();
+      decoderCounters.skippedInputBufferCount += 1;
+      return true;
+    }
+
     boolean bufferEncrypted = buffer.isEncrypted();
     if (bufferEncrypted) {
       buffer.cryptoInfo.increaseClearDataFirstSubSampleBy(adaptiveReconfigurationBytes);
@@ -1754,6 +1760,18 @@ public abstract class MediaCodecRenderer extends BaseRenderer {
     return 0;
   }
 
+  /**
+   * Returns whether the input buffer should be skipped before the decoder.
+   *
+   * <p>This can be used to skip decoding of buffers that are not depended on during seeking. See
+   * {@link C#BUFFER_FLAG_NOT_DEPENDED_ON}.
+   *
+   * @param buffer The input buffer.
+   */
+  protected boolean shouldSkipDecoderInputBuffer(DecoderInputBuffer buffer) {
+    return false;
+  }
+
   /**
    * Returns the presentation time of the last buffer in the stream.
    *
diff --git a/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/video/MediaCodecVideoRenderer.java b/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/video/MediaCodecVideoRenderer.java
index 5f995af7ac..e4a0cd27fd 100644
--- a/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/video/MediaCodecVideoRenderer.java
+++ b/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/video/MediaCodecVideoRenderer.java
@@ -1247,7 +1247,7 @@ public class MediaCodecVideoRenderer extends MediaCodecRenderer
 
   @Override
   protected int getCodecBufferFlags(DecoderInputBuffer buffer) {
-    if (Util.SDK_INT >= 34 && tunneling && buffer.timeUs < getLastResetPositionUs()) {
+    if (Util.SDK_INT >= 34 && tunneling && isBufferBeforeStartTime(buffer)) {
       // The buffer likely needs to be dropped because its timestamp is less than the start time.
       // We can't decide to do this after decoding because we won't get the buffer back from the
       // codec in tunneling mode. This may not work perfectly, e.g. when the codec is doing frame
@@ -1257,6 +1257,27 @@ public class MediaCodecVideoRenderer extends MediaCodecRenderer
     return 0;
   }
 
+  @Override
+  protected boolean shouldSkipDecoderInputBuffer(DecoderInputBuffer buffer) {
+    // TODO: b/351164714 - Do not apply this optimization for buffers with timestamp near
+    //  the media duration.
+    if (hasReadStreamToEnd() || buffer.isLastSample()) {
+      // Last buffer is always decoded.
+      return false;
+    }
+    if (buffer.isEncrypted()) {
+      // Commonly used decryption algorithms require updating the initialization vector for each
+      // block processed. Skipping input buffers before the decoder is not allowed.
+      return false;
+    }
+    // Skip buffers without sample dependencies that won't be rendered.
+    return isBufferBeforeStartTime(buffer) && buffer.notDependedOn();
+  }
+
+  private boolean isBufferBeforeStartTime(DecoderInputBuffer buffer) {
+    return buffer.timeUs < getLastResetPositionUs();
+  }
+
   @Override
   protected void onOutputFormatChanged(Format format, @Nullable MediaFormat mediaFormat) {
     @Nullable MediaCodecAdapter codec = getCodec();
diff --git a/libraries/exoplayer/src/test/java/androidx/media3/exoplayer/video/MediaCodecVideoRendererTest.java b/libraries/exoplayer/src/test/java/androidx/media3/exoplayer/video/MediaCodecVideoRendererTest.java
index 02fec74843..12d8fee2ab 100644
--- a/libraries/exoplayer/src/test/java/androidx/media3/exoplayer/video/MediaCodecVideoRendererTest.java
+++ b/libraries/exoplayer/src/test/java/androidx/media3/exoplayer/video/MediaCodecVideoRendererTest.java
@@ -356,6 +356,73 @@ public class MediaCodecVideoRendererTest {
     assertThat(argumentDecoderCounters.getValue().skippedOutputBufferCount).isEqualTo(2);
   }
 
+  @Test
+  public void render_withoutSampleDependencies_rendersLastFrameAfterEndOfStream() throws Exception {
+    ArgumentCaptor<DecoderCounters> argumentDecoderCounters =
+        ArgumentCaptor.forClass(DecoderCounters.class);
+    FakeSampleStream fakeSampleStream =
+        new FakeSampleStream(
+            new DefaultAllocator(/* trimOnReset= */ true, /* individualAllocationSize= */ 1024),
+            /* mediaSourceEventDispatcher= */ null,
+            DrmSessionManager.DRM_UNSUPPORTED,
+            new DrmSessionEventListener.EventDispatcher(),
+            /* initialFormat= */ VIDEO_H264,
+            ImmutableList.of(
+                oneByteSample(/* timeUs= */ 0, C.BUFFER_FLAG_KEY_FRAME), // First buffer.
+                // Second buffer will be skipped before decoder during a seek.
+                oneByteSample(/* timeUs= */ 10_000, C.BUFFER_FLAG_NOT_DEPENDED_ON),
+                // Last buffer without sample dependencies will be rendered.
+                oneByteSample(/* timeUs= */ 20_000, C.BUFFER_FLAG_NOT_DEPENDED_ON),
+                END_OF_STREAM_ITEM));
+    fakeSampleStream.writeData(/* startPositionUs= */ 0);
+    // Seek to time after samples.
+    fakeSampleStream.seekToUs(30_000, /* allowTimeBeyondBuffer= */ true);
+    mediaCodecVideoRenderer =
+        new MediaCodecVideoRenderer(
+            ApplicationProvider.getApplicationContext(),
+            new ForwardingSynchronousMediaCodecAdapterWithBufferLimit.Factory(/* bufferLimit= */ 3),
+            mediaCodecSelector,
+            /* allowedJoiningTimeMs= */ 0,
+            /* enableDecoderFallback= */ false,
+            /* eventHandler= */ new Handler(testMainLooper),
+            eventListener,
+            /* maxDroppedFramesToNotify= */ 1);
+    mediaCodecVideoRenderer.init(/* index= */ 0, PlayerId.UNSET, Clock.DEFAULT);
+    mediaCodecVideoRenderer.handleMessage(Renderer.MSG_SET_VIDEO_OUTPUT, surface);
+    mediaCodecVideoRenderer.enable(
+        RendererConfiguration.DEFAULT,
+        new Format[] {VIDEO_H264},
+        fakeSampleStream,
+        /* positionUs= */ 0,
+        /* joining= */ false,
+        /* mayRenderStartOfStream= */ true,
+        /* startPositionUs= */ 30_000,
+        /* offsetUs= */ 0,
+        new MediaSource.MediaPeriodId(new Object()));
+
+    mediaCodecVideoRenderer.start();
+    mediaCodecVideoRenderer.setCurrentStreamFinal();
+    mediaCodecVideoRenderer.render(0, SystemClock.elapsedRealtime() * 1000);
+    // Call to render has reads all samples including the END_OF_STREAM_ITEM because the
+    // previous sample is skipped before decoding.
+    assertThat(mediaCodecVideoRenderer.hasReadStreamToEnd()).isTrue();
+    int posUs = 30_000;
+    while (!mediaCodecVideoRenderer.isEnded()) {
+      mediaCodecVideoRenderer.render(posUs, SystemClock.elapsedRealtime() * 1000);
+      posUs += 40_000;
+    }
+    shadowOf(testMainLooper).idle();
+
+    verify(eventListener).onRenderedFirstFrame(eq(surface), /* renderTimeMs= */ anyLong());
+    verify(eventListener).onVideoEnabled(argumentDecoderCounters.capture());
+    // First key frame is decoded and skipped as an output buffer.
+    assertThat(argumentDecoderCounters.getValue().skippedOutputBufferCount).isEqualTo(1);
+    // Second frame is skipped before the decoder, as an input buffer.
+    assertThat(argumentDecoderCounters.getValue().skippedInputBufferCount).isEqualTo(1);
+    // Last frame is rendered.
+    assertThat(argumentDecoderCounters.getValue().renderedOutputBufferCount).isEqualTo(1);
+  }
+
   @Test
   public void
       render_withClippingMediaPeriodAndBufferContainingLastAndClippingSamples_rendersLastFrame()
diff --git a/libraries/extractor/src/main/java/androidx/media3/extractor/mp4/FragmentedMp4Extractor.java b/libraries/extractor/src/main/java/androidx/media3/extractor/mp4/FragmentedMp4Extractor.java
index 7b19c4bafc..c47f731a02 100644
--- a/libraries/extractor/src/main/java/androidx/media3/extractor/mp4/FragmentedMp4Extractor.java
+++ b/libraries/extractor/src/main/java/androidx/media3/extractor/mp4/FragmentedMp4Extractor.java
@@ -135,7 +135,7 @@ public class FragmentedMp4Extractor implements Extractor {
 
   /**
    * Flag to extract additional sample dependency information, and mark output buffers with {@link
-   * C#BUFFER_FLAG_NO_OTHER_SAMPLE_DEPENDS_ON_THIS}.
+   * C#BUFFER_FLAG_NOT_DEPENDED_ON}.
    *
    * <p>This class always marks the samples at the start of each group of picture (GOP) with {@link
    * C#BUFFER_FLAG_KEY_FRAME}. Usually, key frames can be decoded independently, without depending
@@ -1661,7 +1661,7 @@ public class FragmentedMp4Extractor implements Extractor {
 
     @C.BufferFlags int sampleFlags = trackBundle.getCurrentSampleFlags();
     if ((flags & FLAG_READ_WITHIN_GOP_SAMPLE_DEPENDENCIES) != 0 && !isSampleDependedOn) {
-      sampleFlags |= C.BUFFER_FLAG_NO_OTHER_SAMPLE_DEPENDS_ON_THIS;
+      sampleFlags |= C.BUFFER_FLAG_NOT_DEPENDED_ON;
     }
 
     // Encryption data.
diff --git a/libraries/extractor/src/main/java/androidx/media3/extractor/mp4/Mp4Extractor.java b/libraries/extractor/src/main/java/androidx/media3/extractor/mp4/Mp4Extractor.java
index 5850bba24e..23e42bafc1 100644
--- a/libraries/extractor/src/main/java/androidx/media3/extractor/mp4/Mp4Extractor.java
+++ b/libraries/extractor/src/main/java/androidx/media3/extractor/mp4/Mp4Extractor.java
@@ -125,7 +125,7 @@ public final class Mp4Extractor implements Extractor, SeekMap {
 
   /**
    * Flag to extract additional sample dependency information, and mark output buffers with {@link
-   * C#BUFFER_FLAG_NO_OTHER_SAMPLE_DEPENDS_ON_THIS}.
+   * C#BUFFER_FLAG_NOT_DEPENDED_ON}.
    *
    * <p>This class always marks the samples at the start of each group of picture (GOP) with {@link
    * C#BUFFER_FLAG_KEY_FRAME}. Usually, key frames can be decoded independently, without depending
@@ -804,7 +804,7 @@ public final class Mp4Extractor implements Extractor, SeekMap {
     long timeUs = track.sampleTable.timestampsUs[sampleIndex];
     @C.BufferFlags int sampleFlags = track.sampleTable.flags[sampleIndex];
     if (!isSampleDependedOn) {
-      sampleFlags |= C.BUFFER_FLAG_NO_OTHER_SAMPLE_DEPENDS_ON_THIS;
+      sampleFlags |= C.BUFFER_FLAG_NOT_DEPENDED_ON;
     }
     if (trueHdSampleRechunker != null) {
       trueHdSampleRechunker.sampleMetadata(