diff --git a/browser/autocomplete/brave_autocomplete_scheme_classifier.cc b/browser/autocomplete/brave_autocomplete_scheme_classifier.cc
index ae61e4f19b9f..9fd4eb25a8ec 100644
--- a/browser/autocomplete/brave_autocomplete_scheme_classifier.cc
+++ b/browser/autocomplete/brave_autocomplete_scheme_classifier.cc
@@ -8,8 +8,10 @@
 #include <string>
 
 #include "base/strings/string_util.h"
+#include "brave/components/constants/pref_names.h"
 #include "brave/components/constants/url_constants.h"
 #include "chrome/browser/profiles/profile.h"
+#include "components/prefs/pref_service.h"
 
 #if BUILDFLAG(ENABLE_BRAVE_WEBTORRENT)
 #include "brave/components/brave_webtorrent/browser/webtorrent_util.h"
@@ -40,7 +42,7 @@ BraveAutocompleteSchemeClassifier::GetInputTypeForScheme(
 
 #if BUILDFLAG(ENABLE_BRAVE_WEBTORRENT)
   if (base::IsStringASCII(scheme) &&
-      webtorrent::IsWebtorrentPrefEnabled(profile_->GetPrefs()) &&
+      profile_->GetPrefs()->GetBoolean(kWebTorrentEnabled) &&
       base::EqualsCaseInsensitiveASCII(scheme, kMagnetScheme)) {
     return metrics::OmniboxInputType::URL;
   }
diff --git a/browser/brave_adaptive_captcha/BUILD.gn b/browser/brave_adaptive_captcha/BUILD.gn
new file mode 100644
index 000000000000..11f7792fd89c
--- /dev/null
+++ b/browser/brave_adaptive_captcha/BUILD.gn
@@ -0,0 +1,26 @@
+# Copyright (c) 2024 The Brave Authors. All rights reserved.
+# This Source Code Form is subject to the terms of the Mozilla Public
+# License, v. 2.0. If a copy of the MPL was not distributed with this file,
+# You can obtain one at https://mozilla.org/MPL/2.0/.
+
+source_set("brave_adaptive_captcha") {
+  sources = [
+    "brave_adaptive_captcha_service_factory.cc",
+    "brave_adaptive_captcha_service_factory.h",
+  ]
+
+  public_deps = [
+    "//components/keyed_service/content",
+    "//content/public/browser",
+  ]
+
+  deps = [
+    "//base",
+    "//brave/browser/brave_rewards",
+    "//brave/components/brave_adaptive_captcha",
+    "//chrome/browser/profiles:profile",
+    "//chrome/browser/ui",
+    "//components/keyed_service/content",
+    "//components/user_prefs",
+  ]
+}
diff --git a/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.cc b/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.cc
index acab920c0640..8ee01e22626c 100644
--- a/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.cc
+++ b/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.cc
@@ -11,18 +11,20 @@
 
 #include "base/memory/raw_ptr.h"
 #include "base/no_destructor.h"
-#if !BUILDFLAG(IS_ANDROID)
-#include "brave/browser/ui/brave_rewards/rewards_panel_coordinator.h"
-#include "chrome/browser/ui/browser.h"
-#include "chrome/browser/ui/browser_finder.h"
-#endif
 #include "brave/browser/brave_rewards/rewards_service_factory.h"
+#include "brave/components/brave_adaptive_captcha/brave_adaptive_captcha_delegate.h"
 #include "brave/components/brave_adaptive_captcha/brave_adaptive_captcha_service.h"
 #include "chrome/browser/profiles/profile.h"
 #include "components/keyed_service/content/browser_context_dependency_manager.h"
 #include "components/user_prefs/user_prefs.h"
 #include "content/public/browser/storage_partition.h"
 
+#if !BUILDFLAG(IS_ANDROID)
+#include "brave/browser/ui/brave_rewards/rewards_panel_coordinator.h"
+#include "chrome/browser/ui/browser.h"
+#include "chrome/browser/ui/browser_finder.h"
+#endif
+
 namespace {
 
 class CaptchaDelegate
diff --git a/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.h b/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.h
index 567963f8a527..866613cd6886 100644
--- a/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.h
+++ b/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.h
@@ -6,8 +6,8 @@
 #ifndef BRAVE_BROWSER_BRAVE_ADAPTIVE_CAPTCHA_BRAVE_ADAPTIVE_CAPTCHA_SERVICE_FACTORY_H_
 #define BRAVE_BROWSER_BRAVE_ADAPTIVE_CAPTCHA_BRAVE_ADAPTIVE_CAPTCHA_SERVICE_FACTORY_H_
 
-#include "brave/components/brave_adaptive_captcha/brave_adaptive_captcha_delegate.h"
 #include "components/keyed_service/content/browser_context_keyed_service_factory.h"
+#include "content/public/browser/browser_context.h"
 
 class Profile;
 
diff --git a/browser/brave_adaptive_captcha/sources.gni b/browser/brave_adaptive_captcha/sources.gni
deleted file mode 100644
index 969b3688d591..000000000000
--- a/browser/brave_adaptive_captcha/sources.gni
+++ /dev/null
@@ -1,20 +0,0 @@
-# Copyright (c) 2021 The Brave Authors. All rights reserved.
-# This Source Code Form is subject to the terms of the Mozilla Public
-# License, v. 2.0. If a copy of the MPL was not distributed with this file,
-# You can obtain one at http://mozilla.org/MPL/2.0/. */
-
-brave_browser_brave_adaptive_captcha_sources = [
-  "//brave/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.cc",
-  "//brave/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.h",
-]
-
-brave_browser_brave_adaptive_captcha_deps = [
-  "//base",
-  "//brave/components/brave_adaptive_captcha",
-  "//brave/components/brave_rewards/browser",
-  "//chrome/browser/profiles:profile",
-  "//components/keyed_service/content:content",
-  "//components/user_prefs:user_prefs",
-  "//content/public/browser",
-  "//services/network/public/cpp:cpp",
-]
diff --git a/browser/brave_ads/ad_units/notification_ad/notification_ad_platform_bridge.cc b/browser/brave_ads/ad_units/notification_ad/notification_ad_platform_bridge.cc
index 470e965951cf..e9c623c72c9e 100644
--- a/browser/brave_ads/ad_units/notification_ad/notification_ad_platform_bridge.cc
+++ b/browser/brave_ads/ad_units/notification_ad/notification_ad_platform_bridge.cc
@@ -10,6 +10,7 @@
 #include "brave/browser/brave_ads/ads_service_factory.h"
 #include "brave/browser/ui/brave_ads/notification_ad_delegate.h"
 #include "brave/browser/ui/brave_ads/notification_ad_popup_handler.h"
+#include "brave/components/brave_ads/browser/ads_service.h"
 #include "chrome/browser/platform_util.h"
 #include "chrome/browser/ui/browser.h"
 #include "chrome/browser/ui/browser_finder.h"
diff --git a/browser/brave_ads/ads_service_factory.cc b/browser/brave_ads/ads_service_factory.cc
index 3c80ddb8174d..e5e23cf8c164 100644
--- a/browser/brave_ads/ads_service_factory.cc
+++ b/browser/brave_ads/ads_service_factory.cc
@@ -9,9 +9,11 @@
 #include "brave/browser/brave_adaptive_captcha/brave_adaptive_captcha_service_factory.h"
 #include "brave/browser/brave_ads/device_id/device_id_impl.h"
 #include "brave/browser/brave_ads/services/bat_ads_service_factory_impl.h"
+#include "brave/browser/brave_ads/tooltips/ads_tooltips_delegate_impl.h"
 #include "brave/browser/brave_browser_process.h"
 #include "brave/browser/brave_rewards/rewards_service_factory.h"
 #include "brave/browser/brave_rewards/rewards_util.h"
+#include "brave/components/brave_ads/browser/ads_service.h"
 #include "brave/components/brave_ads/browser/ads_service_impl.h"
 #include "chrome/browser/browser_process.h"
 #include "chrome/browser/history/history_service_factory.h"
diff --git a/browser/brave_ads/ads_service_factory.h b/browser/brave_ads/ads_service_factory.h
index 04d09f4832c4..01c387457d5f 100644
--- a/browser/brave_ads/ads_service_factory.h
+++ b/browser/brave_ads/ads_service_factory.h
@@ -8,8 +8,6 @@
 
 #include <memory>
 
-#include "brave/browser/brave_ads/tooltips/ads_tooltips_delegate_impl.h"
-#include "brave/components/brave_ads/browser/ads_service.h"
 #include "components/keyed_service/content/browser_context_keyed_service_factory.h"
 
 class Profile;
@@ -21,6 +19,9 @@ class NoDestructor;
 
 namespace brave_ads {
 
+class AdsService;
+class AdsTooltipsDelegateImpl;
+
 // Singleton that owns all AdsService and associates them with Profiles.
 class AdsServiceFactory : public BrowserContextKeyedServiceFactory {
  public:
diff --git a/browser/brave_ads/android/brave_ads_native_helper.cc b/browser/brave_ads/android/brave_ads_native_helper.cc
index ae6a5f73001d..a2a5eb8cd936 100644
--- a/browser/brave_ads/android/brave_ads_native_helper.cc
+++ b/browser/brave_ads/android/brave_ads_native_helper.cc
@@ -10,6 +10,7 @@
 #include "base/android/jni_string.h"
 #include "brave/browser/brave_ads/ads_service_factory.h"
 #include "brave/browser/brave_ads/android/jni_headers/BraveAdsNativeHelper_jni.h"
+#include "brave/components/brave_ads/browser/ads_service.h"
 #include "brave/components/brave_ads/core/public/ads_util.h"
 #include "brave/components/brave_ads/core/public/prefs/pref_names.h"
 #include "chrome/browser/profiles/profile.h"
diff --git a/browser/brave_ads/creatives/search_result_ad/creative_search_result_ad_tab_helper.cc b/browser/brave_ads/creatives/search_result_ad/creative_search_result_ad_tab_helper.cc
index 086d83877151..cd28f715239d 100644
--- a/browser/brave_ads/creatives/search_result_ad/creative_search_result_ad_tab_helper.cc
+++ b/browser/brave_ads/creatives/search_result_ad/creative_search_result_ad_tab_helper.cc
@@ -16,6 +16,7 @@
 #include "brave/components/brave_ads/core/public/ads_feature.h"
 #include "brave/components/brave_rewards/common/pref_names.h"
 #include "brave/components/brave_search/common/brave_search_utils.h"
+#include "chrome/browser/profiles/profile.h"
 #include "chrome/common/chrome_isolated_world_ids.h"
 #include "components/prefs/pref_service.h"
 #include "content/public/browser/browser_context.h"
diff --git a/browser/brave_ads/sources.gni b/browser/brave_ads/sources.gni
index a6f0de4792f3..8c7a3379aafe 100644
--- a/browser/brave_ads/sources.gni
+++ b/browser/brave_ads/sources.gni
@@ -25,6 +25,7 @@ brave_browser_brave_ads_sources = [
 
 brave_browser_brave_ads_deps = [
   "//base",
+  "//brave/browser/brave_adaptive_captcha",
   "//brave/browser/brave_ads/device_id",
   "//brave/browser/brave_ads/services",
   "//brave/browser/brave_rewards:util",
diff --git a/browser/brave_ads/tabs/ads_tab_helper.cc b/browser/brave_ads/tabs/ads_tab_helper.cc
index 272d9d03000a..a92b56bcfb22 100644
--- a/browser/brave_ads/tabs/ads_tab_helper.cc
+++ b/browser/brave_ads/tabs/ads_tab_helper.cc
@@ -9,6 +9,7 @@
 #include "base/containers/contains.h"
 #include "base/strings/stringprintf.h"
 #include "brave/browser/brave_ads/ads_service_factory.h"
+#include "brave/components/brave_ads/browser/ads_service.h"
 #include "brave/components/brave_ads/core/public/prefs/pref_names.h"
 #include "brave/components/brave_rewards/common/pref_names.h"
 #include "chrome/browser/profiles/profile.h"
diff --git a/browser/brave_wallet/BUILD.gn b/browser/brave_wallet/BUILD.gn
index 727569a69651..8cddc5580ec8 100644
--- a/browser/brave_wallet/BUILD.gn
+++ b/browser/brave_wallet/BUILD.gn
@@ -50,8 +50,7 @@ source_set("brave_wallet") {
   ]
   if (enable_extensions) {
     deps += [
-      "//brave/browser/extensions",
-      "//chrome/browser/extensions:extensions",
+      "//chrome/browser/extensions",
       "//extensions/browser",
     ]
   }
diff --git a/browser/decentralized_dns/test/BUILD.gn b/browser/decentralized_dns/test/BUILD.gn
index 8a238ad4e58b..a0c0b4f8ea73 100644
--- a/browser/decentralized_dns/test/BUILD.gn
+++ b/browser/decentralized_dns/test/BUILD.gn
@@ -4,6 +4,7 @@
 # You can obtain one at http://mozilla.org/MPL/2.0/. */
 
 import("//brave/build/config.gni")
+import("//brave/components/tor/buildflags/buildflags.gni")
 import("//testing/test.gni")
 
 source_set("browser_tests") {
@@ -55,4 +56,8 @@ source_set("unit_tests") {
     "//testing/gmock",
     "//testing/gtest",
   ]
+
+  if (enable_tor) {
+    deps += [ "//brave/browser/tor" ]
+  }
 }  # source_set("unit_tests")
diff --git a/browser/ethereum_remote_client/BUILD.gn b/browser/ethereum_remote_client/BUILD.gn
index 5999545d09d0..8d39662a9e9b 100644
--- a/browser/ethereum_remote_client/BUILD.gn
+++ b/browser/ethereum_remote_client/BUILD.gn
@@ -1,3 +1,8 @@
+# Copyright (c) 2024 The Brave Authors. All rights reserved.
+# This Source Code Form is subject to the terms of the Mozilla Public
+# License, v. 2.0. If a copy of the MPL was not distributed with this file,
+# You can obtain one at https://mozilla.org/MPL/2.0/.
+
 import("//brave/browser/ethereum_remote_client/buildflags/buildflags.gni")
 import("//brave/build/config.gni")
 import("//build/config/features.gni")
@@ -45,7 +50,7 @@ source_set("browser") {
   ]
   deps = [
     "//brave/browser/ethereum_remote_client",
-    "//brave/browser/extensions",
+    "//brave/browser/extensions:component_loader",
     "//chrome/browser/extensions",
     "//chrome/browser/profiles",
     "//components/keyed_service/content",
diff --git a/browser/extensions/BUILD.gn b/browser/extensions/BUILD.gn
index 3ed34c9cbe1f..644bf0c2f843 100644
--- a/browser/extensions/BUILD.gn
+++ b/browser/extensions/BUILD.gn
@@ -4,9 +4,11 @@
 # You can obtain one at https://mozilla.org/MPL/2.0/.
 
 import("//brave/browser/ethereum_remote_client/buildflags/buildflags.gni")
+import("//brave/components/ai_chat/core/common/buildflags/buildflags.gni")
 import("//brave/components/brave_vpn/common/buildflags/buildflags.gni")
 import("//brave/components/brave_wayback_machine/buildflags/buildflags.gni")
 import("//brave/components/brave_webtorrent/browser/buildflags/buildflags.gni")
+import("//brave/components/playlist/common/buildflags/buildflags.gni")
 import("//brave/components/speedreader/common/buildflags/buildflags.gni")
 import("//brave/components/tor/buildflags/buildflags.gni")
 import("//build/config/features.gni")
@@ -15,14 +17,116 @@ import("//components/gcm_driver/config.gni")
 
 assert(toolkit_views)
 
-source_set("extensions") {
-  # Remove when https://github.com/brave/brave-browser/issues/10661 is resolved
+source_set("component_loader") {
+  sources = [
+    "brave_component_loader.cc",
+    "brave_component_loader.h",
+  ]
+
+  deps = [
+    "//base",
+    "//brave/browser/brave_rewards:util",
+    "//brave/browser/ethereum_remote_client/buildflags",
+    "//brave/components/brave_component_updater/browser",
+    "//brave/components/brave_extension:static_resources",
+    "//brave/components/brave_rewards/common",
+    "//brave/components/brave_webtorrent:static_resources",
+    "//chrome/browser:browser_process",
+    "//chrome/browser/extensions",
+    "//chrome/browser/profiles:profile",
+    "//chrome/common:constants",
+    "//components/prefs",
+    "//extensions/browser",
+    "//extensions/common",
+  ]
+
+  if (ethereum_remote_client_enabled) {
+    deps += [
+      ":ethereum_remote_client_utils",
+      "//brave/browser/ethereum_remote_client",
+    ]
+  }
+}
+
+if (ethereum_remote_client_enabled) {
+  source_set("ethereum_remote_client_utils") {
+    sources = [
+      "ethereum_remote_client_util.cc",
+      "ethereum_remote_client_util.h",
+    ]
+
+    deps = [
+      "//brave/browser/ethereum_remote_client",
+      "//brave/components/brave_wallet/browser:utils",
+      "//brave/components/brave_wallet/common",
+      "//brave/components/brave_wallet/common:buildflags",
+      "//brave/components/constants",
+      "//components/prefs",
+    ]
+  }
+}
+
+# This is split out from extensions and the rest of brave_prefs_util because it
+# has dependencies on //chrome/browser that can't easily be resolved. This is a
+# temporary workaround.
+source_set("brave_prefs_util_impl") {
+  # Remove and combine with extensions when
+  # https://github.com/brave/brave-browser/issues/41418 is resolved
   check_includes = false
+
+  visibility = [ ":*" ]
+  sources = [ "api/settings_private/brave_prefs_util_impl.cc" ]
+
+  deps = [
+    "//brave/components/brave_shields/content/browser",
+    "//chrome/browser:browser_public_dependencies",
+    "//chrome/browser/profiles:profile",
+    "//chrome/common/extensions/api",
+    "//components/content_settings/core/browser:cookie_settings",
+    "//components/content_settings/core/common",
+    "//content/public/browser",
+    "//url",
+  ]
+}
+
+# This is split out from extensions because it has dependencies on
+# //chrome/browser/ui that can't easily be resolved. This is a temporary
+# workaround.
+source_set("brave_rewards_api") {
+  # Remove and combine with extensions when
+  # https://github.com/brave/brave-browser/issues/41419 is resolved
+  check_includes = false
+
+  visibility = [ ":*" ]
   sources = [
-    "api/brave_extensions_api_client.cc",
-    "api/brave_extensions_api_client.h",
     "api/brave_rewards_api.cc",
     "api/brave_rewards_api.h",
+  ]
+
+  public_deps = [
+    "//base",
+    "//brave/browser/brave_adaptive_captcha",
+    "//brave/browser/brave_rewards",
+    "//brave/browser/brave_rewards:util",
+    "//brave/components/brave_adaptive_captcha",
+    "//brave/components/brave_ads/browser",
+    "//brave/components/brave_ads/core/mojom",
+    "//brave/components/brave_rewards/browser",
+    "//brave/components/brave_rewards/common",
+    "//brave/components/brave_rewards/common/mojom",
+    "//chrome/browser:browser_public_dependencies",
+    "//chrome/browser/extensions",
+    "//chrome/browser/profiles:profile",
+    "//components/prefs",
+    "//content/public/browser",
+    "//extensions/browser",
+  ]
+}
+
+source_set("extensions") {
+  sources = [
+    "api/brave_extensions_api_client.cc",
+    "api/brave_extensions_api_client.h",
     "api/brave_talk_api.cc",
     "api/brave_talk_api.h",
     "api/brave_theme_api.cc",
@@ -35,8 +139,6 @@ source_set("extensions") {
     "api/rewards_notifications_api.h",
     "api/settings_private/brave_prefs_util.cc",
     "api/settings_private/brave_prefs_util.h",
-    "brave_component_loader.cc",
-    "brave_component_loader.h",
     "brave_extension_management.cc",
     "brave_extension_management.h",
     "brave_extension_provider.cc",
@@ -54,31 +156,26 @@ source_set("extensions") {
   ]
 
   deps = [
+    ":brave_prefs_util_impl",
     ":resources",
     "//base",
     "//brave/app:brave_generated_resources_grit",
     "//brave/browser:browser_process",
-    "//brave/browser/brave_rewards:util",
     "//brave/browser/component_updater",
     "//brave/browser/extensions/api:generated_api_registration",
+    "//brave/browser/greaselion",
     "//brave/browser/themes",
     "//brave/browser/ui:brave_tab_prefs",
     "//brave/common",
     "//brave/common/extensions/api",
-    "//brave/components/ai_chat/core/browser",
-    "//brave/components/ai_chat/core/common",
     "//brave/components/ai_chat/core/common/buildflags",
     "//brave/components/brave_adaptive_captcha",
     "//brave/components/brave_ads/browser",
     "//brave/components/brave_ads/core/public:headers",
-    "//brave/components/brave_component_updater/browser",
     "//brave/components/brave_extension:static_resources",
     "//brave/components/brave_news/common",
     "//brave/components/brave_rewards/browser",
-    "//brave/components/brave_rewards/common",
     "//brave/components/brave_rewards/common/mojom",
-    "//brave/components/brave_rewards/core:headers",
-    "//brave/components/brave_shields/content/browser",
     "//brave/components/brave_shields/core/common",
     "//brave/components/brave_vpn/common/buildflags",
     "//brave/components/brave_wallet/browser:pref_names",
@@ -89,14 +186,10 @@ source_set("extensions") {
     "//brave/components/constants",
     "//brave/components/de_amp/common",
     "//brave/components/debounce/core/common",
-    "//brave/components/decentralized_dns/content",
     "//brave/components/decentralized_dns/core",
     "//brave/components/greaselion/browser",
     "//brave/components/l10n/common",
     "//brave/components/ntp_background_images/common",
-    "//brave/components/ntp_widget_utils/browser",
-    "//brave/components/playlist/browser",
-    "//brave/components/playlist/common/buildflags",
     "//brave/components/request_otr/common",
     "//brave/components/sidebar/browser",
     "//brave/components/tor/buildflags",
@@ -105,39 +198,49 @@ source_set("extensions") {
     "//chrome/common",
     "//components/browsing_data/core",
     "//components/gcm_driver:gcm_buildflags",
-    "//components/gcm_driver:gcm_driver",
-    "//components/omnibox/browser:browser",
     "//components/prefs",
-    "//components/services/patch/content",
-    "//components/services/unzip/content",
     "//components/update_client:network_impl",
-    "//components/update_client:patch_impl",
-    "//components/update_client:unzip_impl",
     "//content/public/browser",
-    "//extensions/browser",
-    "//extensions/common",
-    "//third_party/re2",
-    "//ui/base",
-    "//url",
   ]
 
-  public_deps = [ "//brave/browser/ethereum_remote_client/buildflags" ]
+  public_deps = [
+    ":brave_rewards_api",
+    ":component_loader",
+    "//brave/browser/ethereum_remote_client/buildflags",
+  ]
+
+  if (use_gcm_from_platform) {
+    deps += [ "//components/gcm_driver" ]
+  }
+
+  if (enable_brave_wayback_machine) {
+    deps += [ "//brave/components/brave_wayback_machine" ]
+  }
+
+  if (enable_ai_chat) {
+    deps += [ "//brave/components/ai_chat/core/common" ]
+  }
+
+  if (enable_speedreader) {
+    deps += [ "//brave/components/speedreader" ]
+  }
 
   if (enable_brave_vpn) {
     deps += [ "//brave/components/brave_vpn/common" ]
   }
 
+  if (enable_playlist) {
+    deps += [ "//brave/components/playlist/browser" ]
+  }
+
   if (enable_tor) {
     deps += [
+      "//brave/browser/tor",
       "//brave/components/tor",
       "//brave/components/tor:pref_names",
     ]
   }
 
-  if (enable_speedreader) {
-    deps += [ "//brave/components/speedreader" ]
-  }
-
   # It seems like this brave_wallet_api should be renamed to ethereum_remote_client_api.
   # However this is not possible right now because the ethereum-remote-client extension
   # uses chrome.braveWallet, so the API is intentionally not being renamed now.
@@ -145,29 +248,24 @@ source_set("extensions") {
     sources += [
       "api/brave_wallet_api.cc",
       "api/brave_wallet_api.h",
-      "ethereum_remote_client_util.cc",
-      "ethereum_remote_client_util.h",
     ]
 
     deps += [
+      ":ethereum_remote_client_utils",
       "//brave/browser/ethereum_remote_client",
+      "//brave/browser/ethereum_remote_client:browser",
       "//brave/components/brave_wallet/browser",
       "//brave/components/brave_wallet/common:buildflags",
-      "//components/infobars/content",
       "//components/prefs",
     ]
   }
 
   if (enable_brave_webtorrent) {
-    deps += [ "//brave/components/brave_webtorrent/browser" ]
     sources += [
       "brave_webtorrent_navigation_throttle.cc",
       "brave_webtorrent_navigation_throttle.h",
     ]
-  }
-
-  if (enable_brave_wayback_machine) {
-    deps += [ "//brave/components/brave_wayback_machine" ]
+    deps += [ "//brave/components/brave_webtorrent/browser" ]
   }
 }
 
diff --git a/browser/extensions/api/brave_rewards_api.cc b/browser/extensions/api/brave_rewards_api.cc
index 92169cd4eb57..3f65b25a034f 100644
--- a/browser/extensions/api/brave_rewards_api.cc
+++ b/browser/extensions/api/brave_rewards_api.cc
@@ -5,7 +5,6 @@
 
 #include "brave/browser/extensions/api/brave_rewards_api.h"
 
-#include <optional>
 #include <string>
 #include <utility>
 
@@ -21,9 +20,6 @@
 #include "brave/common/extensions/api/brave_rewards.h"
 #include "brave/components/brave_adaptive_captcha/brave_adaptive_captcha_service.h"
 #include "brave/components/brave_ads/browser/ads_service.h"
-#include "brave/components/brave_ads/core/public/ads_util.h"
-#include "brave/components/brave_ads/core/public/prefs/pref_names.h"
-#include "brave/components/brave_ads/core/public/targeting/geographical/subdivision/supported_subdivisions.h"
 #include "brave/components/brave_rewards/browser/rewards_p3a.h"
 #include "brave/components/brave_rewards/browser/rewards_service.h"
 #include "brave/components/brave_rewards/common/pref_names.h"
@@ -36,7 +32,6 @@
 #include "components/prefs/pref_service.h"
 #include "content/public/browser/web_contents.h"
 #include "extensions/browser/event_router.h"
-#include "extensions/common/constants.h"
 
 using brave_ads::AdsService;
 using brave_ads::AdsServiceFactory;
diff --git a/browser/extensions/api/settings_private/brave_prefs_util.cc b/browser/extensions/api/settings_private/brave_prefs_util.cc
index d8dc2cb38f60..2be2205416ec 100644
--- a/browser/extensions/api/settings_private/brave_prefs_util.cc
+++ b/browser/extensions/api/settings_private/brave_prefs_util.cc
@@ -9,7 +9,6 @@
 #include "brave/components/ai_chat/core/common/buildflags/buildflags.h"
 #include "brave/components/brave_news/common/pref_names.h"
 #include "brave/components/brave_rewards/common/pref_names.h"
-#include "brave/components/brave_shields/content/browser/brave_shields_util.h"
 #include "brave/components/brave_shields/core/common/pref_names.h"
 #include "brave/components/brave_vpn/common/buildflags/buildflags.h"
 #include "brave/components/brave_wallet/browser/pref_names.h"
@@ -24,20 +23,14 @@
 #include "brave/components/request_otr/common/pref_names.h"
 #include "brave/components/speedreader/common/buildflags/buildflags.h"
 #include "brave/components/tor/buildflags/buildflags.h"
-#include "chrome/browser/content_settings/cookie_settings_factory.h"
-#include "chrome/browser/content_settings/host_content_settings_map_factory.h"
 #include "chrome/browser/extensions/api/settings_private/prefs_util.h"
-#include "chrome/browser/profiles/profile.h"
 #include "chrome/common/extensions/api/settings_private.h"
 #include "chrome/common/pref_names.h"
 #include "components/browsing_data/core/pref_names.h"
-#include "components/content_settings/core/browser/cookie_settings.h"
-#include "components/content_settings/core/common/pref_names.h"
 #include "components/gcm_driver/gcm_buildflags.h"
 #include "components/omnibox/browser/omnibox_prefs.h"
 #include "components/search_engines/search_engines_pref_names.h"
 #include "extensions/buildflags/buildflags.h"
-#include "url/gurl.h"
 
 #if BUILDFLAG(ENABLE_BRAVE_WAYBACK_MACHINE)
 #include "brave/components/brave_wayback_machine/pref_names.h"
@@ -324,21 +317,4 @@ const PrefsUtil::TypedPrefMap& BravePrefsUtil::GetAllowlistedKeys() {
   return *s_brave_allowlist;
 }
 
-std::optional<api::settings_private::PrefObject> BravePrefsUtil::GetPref(
-    const std::string& name) {
-  auto pref = PrefsUtil::GetPref(name);
-  // Simulate "Enforced" mode for kCookieControlsMode pref when Cookies are
-  // fully blocked via Shields. This will effectively disable the "Third-party
-  // cookies" mode selector on Settings page.
-  if (pref && name == prefs::kCookieControlsMode &&
-      pref->enforcement == api::settings_private::Enforcement::kNone &&
-      brave_shields::GetCookieControlType(
-          HostContentSettingsMapFactory::GetForProfile(profile()),
-          CookieSettingsFactory::GetForProfile(profile()).get(),
-          GURL()) == brave_shields::ControlType::BLOCK) {
-    pref->enforcement = api::settings_private::Enforcement::kEnforced;
-  }
-  return pref;
-}
-
 }  // namespace extensions
diff --git a/browser/extensions/api/settings_private/brave_prefs_util_impl.cc b/browser/extensions/api/settings_private/brave_prefs_util_impl.cc
new file mode 100644
index 000000000000..915b1fb8dbdd
--- /dev/null
+++ b/browser/extensions/api/settings_private/brave_prefs_util_impl.cc
@@ -0,0 +1,36 @@
+/* Copyright (c) 2024 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#include "brave/browser/extensions/api/settings_private/brave_prefs_util.h"
+#include "brave/components/brave_shields/content/browser/brave_shields_util.h"
+#include "chrome/browser/content_settings/cookie_settings_factory.h"
+#include "chrome/browser/content_settings/host_content_settings_map_factory.h"
+#include "chrome/browser/profiles/profile.h"
+#include "chrome/common/extensions/api/settings_private.h"
+#include "components/content_settings/core/browser/cookie_settings.h"
+#include "components/content_settings/core/common/pref_names.h"
+#include "content/public/browser/browser_context.h"
+#include "url/gurl.h"
+
+namespace extensions {
+
+std::optional<api::settings_private::PrefObject> BravePrefsUtil::GetPref(
+    const std::string& name) {
+  auto pref = PrefsUtil::GetPref(name);
+  // Simulate "Enforced" mode for kCookieControlsMode pref when Cookies are
+  // fully blocked via Shields. This will effectively disable the "Third-party
+  // cookies" mode selector on Settings page.
+  if (pref && name == prefs::kCookieControlsMode &&
+      pref->enforcement == api::settings_private::Enforcement::kNone &&
+      brave_shields::GetCookieControlType(
+          HostContentSettingsMapFactory::GetForProfile(profile()),
+          CookieSettingsFactory::GetForProfile(profile()).get(),
+          GURL()) == brave_shields::ControlType::BLOCK) {
+    pref->enforcement = api::settings_private::Enforcement::kEnforced;
+  }
+  return pref;
+}
+
+}  // namespace extensions
diff --git a/browser/extensions/brave_component_loader.cc b/browser/extensions/brave_component_loader.cc
index 1a70b518c429..dff7e375792d 100644
--- a/browser/extensions/brave_component_loader.cc
+++ b/browser/extensions/brave_component_loader.cc
@@ -9,7 +9,6 @@
 #include <utility>
 
 #include "base/command_line.h"
-#include "base/feature_list.h"
 #include "base/functional/bind.h"
 #include "base/json/json_reader.h"
 #include "brave/browser/brave_rewards/rewards_util.h"
@@ -36,10 +35,7 @@
 
 #if BUILDFLAG(ETHEREUM_REMOTE_CLIENT_ENABLED)
 #include "brave/browser/ethereum_remote_client/ethereum_remote_client_constants.h"
-#include "brave/browser/ethereum_remote_client/pref_names.h"
 #include "brave/browser/extensions/ethereum_remote_client_util.h"
-#include "brave/components/brave_wallet/browser/brave_wallet_utils.h"
-#include "brave/components/brave_wallet/common/brave_wallet.mojom.h"
 #endif
 
 using extensions::mojom::ManifestLocation;
@@ -130,11 +126,7 @@ void BraveComponentLoader::AddEthereumRemoteClientExtension() {
 
 void BraveComponentLoader::AddEthereumRemoteClientExtensionOnStartup() {
   // Only load Crypto Wallets if it is set as the default wallet
-  auto default_wallet = brave_wallet::GetDefaultEthereumWallet(profile_prefs_);
-  const bool is_opted_into_cw =
-      profile_prefs_->GetBoolean(kERCOptedIntoCryptoWallets);
-  if (HasInfuraProjectID() && is_opted_into_cw &&
-      default_wallet == brave_wallet::mojom::DefaultWallet::CryptoWallets) {
+  if (ShouldLoadEthereumRemoteClientExtension(profile_prefs_)) {
     AddEthereumRemoteClientExtension();
   }
 }
diff --git a/browser/extensions/brave_webtorrent_navigation_throttle.cc b/browser/extensions/brave_webtorrent_navigation_throttle.cc
index 7ab512504a65..93f75440faf8 100644
--- a/browser/extensions/brave_webtorrent_navigation_throttle.cc
+++ b/browser/extensions/brave_webtorrent_navigation_throttle.cc
@@ -6,7 +6,6 @@
 #include "brave/browser/extensions/brave_webtorrent_navigation_throttle.h"
 
 #include "brave/browser/extensions/brave_component_loader.h"
-#include "brave/components/brave_webtorrent/browser/buildflags/buildflags.h"
 #include "brave/components/brave_webtorrent/browser/webtorrent_util.h"
 #include "brave/components/constants/pref_names.h"
 #include "brave/components/constants/url_constants.h"
@@ -21,10 +20,6 @@
 #include "extensions/common/constants.h"
 #include "extensions/common/extension.h"
 
-#if BUILDFLAG(ENABLE_BRAVE_WEBTORRENT)
-#include "brave/browser/net/brave_torrent_redirect_network_delegate_helper.h"
-#endif
-
 namespace extensions {
 
 BraveWebTorrentNavigationThrottle::BraveWebTorrentNavigationThrottle(
@@ -53,8 +48,8 @@ bool BraveWebTorrentNavigationThrottle::MaybeLoadWebtorrent(
   content::BrowserContext* context,
   const GURL& url) {
   // No need to load Webtorrent if pref is off or it is already enabled.
-  if (!webtorrent::IsWebtorrentPrefEnabled(
-          Profile::FromBrowserContext(context)->GetPrefs()) ||
+  auto* prefs = Profile::FromBrowserContext(context)->GetPrefs();
+  if (!prefs->GetBoolean(kWebTorrentEnabled) ||
       webtorrent::IsWebtorrentEnabled(context)) {
     return false;
   }
diff --git a/browser/extensions/ethereum_remote_client_util.cc b/browser/extensions/ethereum_remote_client_util.cc
index b58b028471bc..68d6e09cb65f 100644
--- a/browser/extensions/ethereum_remote_client_util.cc
+++ b/browser/extensions/ethereum_remote_client_util.cc
@@ -8,11 +8,23 @@
 #include <memory>
 
 #include "base/environment.h"
+#include "brave/browser/ethereum_remote_client/pref_names.h"
+#include "brave/components/brave_wallet/browser/brave_wallet_utils.h"
+#include "brave/components/brave_wallet/common/brave_wallet.mojom.h"
 #include "brave/components/brave_wallet/common/buildflags.h"
 #include "brave/components/constants/brave_services_key.h"
+#include "components/prefs/pref_service.h"
 
 namespace extensions {
 
+bool ShouldLoadEthereumRemoteClientExtension(PrefService* prefs) {
+  // Only load Crypto Wallets if it is set as the default wallet
+  auto default_wallet = brave_wallet::GetDefaultEthereumWallet(prefs);
+  const bool is_opted_into_cw = prefs->GetBoolean(kERCOptedIntoCryptoWallets);
+  return HasInfuraProjectID() && is_opted_into_cw &&
+         default_wallet == brave_wallet::mojom::DefaultWallet::CryptoWallets;
+}
+
 bool HasInfuraProjectID() {
   std::string project_id = GetInfuraProjectID();
 
diff --git a/browser/extensions/ethereum_remote_client_util.h b/browser/extensions/ethereum_remote_client_util.h
index 775beb2196c4..aecb58fabbcf 100644
--- a/browser/extensions/ethereum_remote_client_util.h
+++ b/browser/extensions/ethereum_remote_client_util.h
@@ -8,8 +8,12 @@
 
 #include <string>
 
+class PrefService;
+
 namespace extensions {
 
+bool ShouldLoadEthereumRemoteClientExtension(PrefService* prefs);
+
 std::string GetInfuraProjectID();
 
 std::string GetBraveKey();
diff --git a/browser/net/BUILD.gn b/browser/net/BUILD.gn
index 0baa9acb8eb1..1d3748ec63b3 100644
--- a/browser/net/BUILD.gn
+++ b/browser/net/BUILD.gn
@@ -59,7 +59,10 @@ source_set("browser_tests") {
     ]
   }
   if (enable_tor) {
-    deps += [ "//brave/components/tor" ]
+    deps += [
+      "//brave/browser/tor",
+      "//brave/components/tor",
+    ]
   }
   defines = [ "HAS_OUT_OF_PROC_TEST_RUNNER" ]
 }
diff --git a/browser/notifications/ads_notification_handler.cc b/browser/notifications/ads_notification_handler.cc
index db54637a6f12..660a2fc5482c 100644
--- a/browser/notifications/ads_notification_handler.cc
+++ b/browser/notifications/ads_notification_handler.cc
@@ -8,6 +8,7 @@
 #include <optional>
 
 #include "brave/browser/brave_ads/ads_service_factory.h"
+#include "brave/components/brave_ads/browser/ads_service.h"
 #include "url/gurl.h"
 
 namespace brave_ads {
diff --git a/browser/sources.gni b/browser/sources.gni
index 118b46edb007..c57b3c253d62 100644
--- a/browser/sources.gni
+++ b/browser/sources.gni
@@ -5,7 +5,6 @@
 
 import("//brave/browser/ai_chat/android/sources.gni")
 import("//brave/browser/autocomplete/sources.gni")
-import("//brave/browser/brave_adaptive_captcha/sources.gni")
 import("//brave/browser/brave_ads/sources.gni")
 import("//brave/browser/brave_news/sources.gni")
 import("//brave/browser/brave_referrals/sources.gni")
@@ -40,7 +39,6 @@ import("//brave/browser/search_engines/sources.gni")
 import("//brave/browser/speedreader/sources.gni")
 import("//brave/browser/sync/sources.gni")
 import("//brave/browser/themes/sources.gni")
-import("//brave/browser/tor/sources.gni")
 import("//brave/browser/url_sanitizer/sources.gni")
 import("//brave/browser/web_discovery/sources.gni")
 import("//brave/build/config.gni")
@@ -140,6 +138,7 @@ brave_chrome_browser_deps = [
   "//brave/components/ai_chat/core/common/buildflags",
   "//brave/components/ai_rewriter/common/buildflags",
   "//brave/components/body_sniffer",
+  "//brave/components/brave_adaptive_captcha",
   "//brave/components/brave_ads/browser",
   "//brave/components/brave_ads/core",
   "//brave/components/brave_component_updater/browser",
@@ -437,6 +436,16 @@ if (enable_brave_wayback_machine) {
   brave_chrome_browser_deps += [ "//brave/components/brave_wayback_machine" ]
 }
 
+if (enable_tor) {
+  brave_chrome_browser_deps += [
+    "//brave/browser/tor",
+    "//brave/browser/tor:impl",
+    "//brave/components/tor",
+    "//brave/components/tor:common",
+    "//brave/components/tor:pref_names",
+  ]
+}
+
 if (enable_greaselion) {
   brave_chrome_browser_deps += [
     "//brave/browser/greaselion",
@@ -490,6 +499,7 @@ if (is_win && is_official_build) {
 }
 
 brave_chrome_browser_public_deps = [
+  "//brave/app/vector_icons",
   "//brave/browser:browser_process",
   "//brave/components/brave_sync:constants",
   "//brave/components/variations",
@@ -504,7 +514,6 @@ if (is_mac) {
 
 brave_chrome_browser_sources += brave_browser_profiles_sources
 brave_chrome_browser_sources += brave_browser_autocomplete_sources
-brave_chrome_browser_sources += brave_browser_brave_adaptive_captcha_sources
 brave_chrome_browser_sources += brave_browser_brave_ads_sources
 brave_chrome_browser_sources += brave_browser_brave_news_sources
 brave_chrome_browser_sources += brave_browser_brave_referrals_sources
@@ -534,12 +543,10 @@ brave_chrome_browser_sources += brave_browser_search_engines_sources
 brave_chrome_browser_sources += brave_browser_speedreader_sources
 brave_chrome_browser_sources += brave_browser_sync_sources
 brave_chrome_browser_sources += brave_browser_themes_sources
-brave_chrome_browser_sources += brave_browser_tor_sources
 brave_chrome_browser_sources += brave_browser_url_sanitizer_sources
 brave_chrome_browser_sources += brave_browser_web_discovery_sources
 
 brave_chrome_browser_deps += brave_browser_autocomplete_deps
-brave_chrome_browser_deps += brave_browser_brave_adaptive_captcha_deps
 brave_chrome_browser_deps += brave_browser_brave_ads_deps
 brave_chrome_browser_deps += brave_browser_brave_news_deps
 brave_chrome_browser_deps += brave_browser_brave_referrals_deps
@@ -569,7 +576,6 @@ brave_chrome_browser_deps += brave_browser_search_engines_deps
 brave_chrome_browser_deps += brave_browser_speedreader_deps
 brave_chrome_browser_deps += brave_browser_sync_deps
 brave_chrome_browser_deps += brave_browser_themes_deps
-brave_chrome_browser_deps += brave_browser_tor_deps
 brave_chrome_browser_deps += brave_browser_url_sanitizer_deps
 brave_chrome_browser_deps += brave_browser_web_discovery_deps
 brave_chrome_browser_deps += brave_chromium_src_chrome_browser_deps
diff --git a/browser/tor/BUILD.gn b/browser/tor/BUILD.gn
new file mode 100644
index 000000000000..514063b844e6
--- /dev/null
+++ b/browser/tor/BUILD.gn
@@ -0,0 +1,67 @@
+# Copyright (c) 2024 The Brave Authors. All rights reserved.
+# This Source Code Form is subject to the terms of the Mozilla Public
+# License, v. 2.0. If a copy of the MPL was not distributed with this file,
+# You can obtain one at https://mozilla.org/MPL/2.0/.
+
+import("//brave/components/tor/buildflags/buildflags.gni")
+
+assert(enable_tor)
+
+source_set("tor") {
+  sources = [
+    "tor_profile_manager.h",
+    "tor_profile_service_factory.h",
+  ]
+
+  public_deps = [
+    "//base",
+    "//brave/components/tor:common",
+    "//chrome/browser/profiles:profile",
+    "//components/keyed_service/content",
+    "//url",
+  ]
+}
+
+source_set("impl") {
+  sources = [
+    "tor_profile_manager.cc",
+    "tor_profile_service_factory.cc",
+  ]
+
+  deps = [
+    ":tor",
+    ":util",
+    "//base",
+    "//brave/browser:browser_process",
+    "//brave/components/brave_webtorrent/browser/buildflags",
+    "//brave/components/constants",
+    "//brave/components/tor",
+    "//brave/components/tor:common",
+    "//brave/components/tor:pref_names",
+    "//chrome/browser:browser_process",
+    "//chrome/browser/profiles:profile",
+    "//chrome/browser/ui",
+    "//components/keyed_service/content",
+    "//components/policy/core/common:common_constants",
+    "//components/prefs",
+    "//components/safe_browsing/core/common:safe_browsing_prefs",
+    "//components/user_prefs",
+    "//content/public/browser",
+    "//url",
+  ]
+}
+
+source_set("util") {
+  check_includes = false  # workaround for incognito mode prefs
+  sources = [
+    "util.cc",
+    "util.h",
+  ]
+
+  deps = [
+    "//chrome/browser:browser_public_dependencies",
+    "//components/policy/core/common",
+    "//components/user_prefs",
+    "//content/public/browser",
+  ]
+}
diff --git a/browser/tor/sources.gni b/browser/tor/sources.gni
deleted file mode 100644
index 1e6d4e6c12c6..000000000000
--- a/browser/tor/sources.gni
+++ /dev/null
@@ -1,24 +0,0 @@
-# Copyright (c) 2024 The Brave Authors. All rights reserved.
-# This Source Code Form is subject to the terms of the Mozilla Public
-# License, v. 2.0. If a copy of the MPL was not distributed with this file,
-# You can obtain one at https://mozilla.org/MPL/2.0/.
-
-import("//brave/components/tor/buildflags/buildflags.gni")
-
-brave_browser_tor_sources = []
-brave_browser_tor_deps = []
-
-if (enable_tor) {
-  brave_browser_tor_sources += [
-    "//brave/browser/tor/tor_profile_manager.cc",
-    "//brave/browser/tor/tor_profile_manager.h",
-    "//brave/browser/tor/tor_profile_service_factory.cc",
-    "//brave/browser/tor/tor_profile_service_factory.h",
-  ]
-
-  brave_browser_tor_deps += [
-    "//brave/components/tor",
-    "//brave/components/tor:common",
-    "//brave/components/tor:pref_names",
-  ]
-}
diff --git a/browser/tor/test/BUILD.gn b/browser/tor/test/BUILD.gn
index 19fb899b47a2..7597e017da48 100644
--- a/browser/tor/test/BUILD.gn
+++ b/browser/tor/test/BUILD.gn
@@ -19,6 +19,7 @@ source_set("unit_tests") {
   deps = [
     "//base",
     "//base/test:test_support",
+    "//brave/browser/tor",
     "//brave/components/brave_webtorrent/browser/buildflags",
     "//brave/components/constants",
     "//brave/components/tor",
@@ -54,6 +55,7 @@ source_set("browser_tests") {
     "//brave/app:brave_generated_resources_grit",
     "//brave/browser",
     "//brave/browser/brave_rewards",
+    "//brave/browser/tor",
     "//brave/common",
     "//brave/components/brave_ads/browser",
     "//brave/components/brave_component_updater/browser",
diff --git a/browser/tor/tor_profile_manager.cc b/browser/tor/tor_profile_manager.cc
index 3cb4a10240b4..109a093ad39b 100644
--- a/browser/tor/tor_profile_manager.cc
+++ b/browser/tor/tor_profile_manager.cc
@@ -10,7 +10,6 @@
 
 #include "base/feature_list.h"
 #include "brave/browser/tor/tor_profile_service_factory.h"
-#include "brave/components/brave_webtorrent/browser/buildflags/buildflags.h"
 #include "brave/components/constants/pref_names.h"
 #include "brave/components/tor/tor_constants.h"
 #include "brave/components/tor/tor_launcher_factory.h"
@@ -21,6 +20,7 @@
 #include "chrome/browser/ui/browser_commands.h"
 #include "chrome/browser/ui/browser_finder.h"
 #include "chrome/browser/ui/browser_list.h"
+#include "chrome/browser/ui/browser_list_observer.h"
 #include "chrome/browser/ui/browser_window.h"
 #include "chrome/common/pref_names.h"
 #include "components/prefs/pref_service.h"
@@ -32,12 +32,33 @@
 #include "third_party/blink/public/common/peerconnection/webrtc_ip_handling_policy.h"
 
 namespace {
-size_t GetTorBrowserCount() {
-  BrowserList* list = BrowserList::GetInstance();
-  return std::count_if(list->begin(), list->end(), [](Browser* browser) {
-    return browser->profile()->IsTor();
-  });
-}
+
+class TorBrowserListObserver : public BrowserListObserver {
+ public:
+  TorBrowserListObserver() {}
+  ~TorBrowserListObserver() override {}
+
+  size_t GetTorBrowserCount() {
+    BrowserList* list = BrowserList::GetInstance();
+    return std::count_if(list->begin(), list->end(), [](Browser* browser) {
+      return browser->profile()->IsTor();
+    });
+  }
+
+  // BrowserListObserver:
+  void OnBrowserRemoved(Browser* browser) override {
+    if (!browser || !browser->profile()->IsTor()) {
+      return;
+    }
+
+    if (!GetTorBrowserCount()) {
+      tor::TorProfileService* service =
+          TorProfileServiceFactory::GetForContext(browser->profile());
+      service->KillTor();
+    }
+  }
+};
+
 }  // namespace
 
 // static
@@ -168,12 +189,13 @@ void TorProfileManager::CloseTorProfileWindows(Profile* tor_profile) {
       true /* skip_beforeunload */);
 }
 
-TorProfileManager::TorProfileManager() {
-  BrowserList::AddObserver(this);
+TorProfileManager::TorProfileManager()
+    : browser_list_observer_(new TorBrowserListObserver()) {
+  BrowserList::AddObserver(browser_list_observer_.get());
 }
 
 TorProfileManager::~TorProfileManager() {
-  BrowserList::RemoveObserver(this);
+  BrowserList::RemoveObserver(browser_list_observer_.get());
 }
 
 Profile* TorProfileManager::GetTorProfile(Profile* profile) {
@@ -212,18 +234,6 @@ void TorProfileManager::CloseAllTorWindows() {
   }
 }
 
-void TorProfileManager::OnBrowserRemoved(Browser* browser) {
-  if (!browser || !browser->profile()->IsTor()) {
-    return;
-  }
-
-  if (!GetTorBrowserCount()) {
-    tor::TorProfileService* service =
-        TorProfileServiceFactory::GetForContext(browser->profile());
-    service->KillTor();
-  }
-}
-
 void TorProfileManager::OnProfileWillBeDestroyed(Profile* profile) {
   const std::string context_id = profile->UniqueId();
   tor_profiles_.erase(context_id);
@@ -239,9 +249,8 @@ void TorProfileManager::InitTorProfileUserPrefs(Profile* profile) {
     pref_service->SetBoolean(prefs::kHttpsOnlyModeEnabled, true);
   }
   // https://blog.torproject.org/bittorrent-over-tor-isnt-good-idea
-#if BUILDFLAG(ENABLE_BRAVE_WEBTORRENT)
   pref_service->SetBoolean(kWebTorrentEnabled, false);
-#endif
+
   // Disable the automatic translate bubble in Tor because we currently don't
   // support extensions in Tor mode and users cannot disable this through
   // settings page for Tor windows.
diff --git a/browser/tor/tor_profile_manager.h b/browser/tor/tor_profile_manager.h
index c593c6cce4bb..1e391b1fd8e4 100644
--- a/browser/tor/tor_profile_manager.h
+++ b/browser/tor/tor_profile_manager.h
@@ -1,22 +1,23 @@
 /* Copyright (c) 2020 The Brave Authors. All rights reserved.
  * This Source Code Form is subject to the terms of the Mozilla Public
  * License, v. 2.0. If a copy of the MPL was not distributed with this file,
- * You can obtain one at http://mozilla.org/MPL/2.0/. */
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
 
 #ifndef BRAVE_BROWSER_TOR_TOR_PROFILE_MANAGER_H_
 #define BRAVE_BROWSER_TOR_TOR_PROFILE_MANAGER_H_
 
+#include <memory>
 #include <string>
 
 #include "base/containers/flat_map.h"
 #include "base/no_destructor.h"
 #include "chrome/browser/profiles/profile_observer.h"
-#include "chrome/browser/ui/browser_list_observer.h"
 #include "url/gurl.h"
 
 class Browser;
+class BrowserListObserver;
 
-class TorProfileManager : public BrowserListObserver, public ProfileObserver {
+class TorProfileManager : public ProfileObserver {
  public:
   static TorProfileManager& GetInstance();
   static Browser* SwitchToTorProfile(Profile* original_profile,
@@ -32,9 +33,6 @@ class TorProfileManager : public BrowserListObserver, public ProfileObserver {
   TorProfileManager();
   ~TorProfileManager() override;
 
-  // BrowserListObserver:
-  void OnBrowserRemoved(Browser* browser) override;
-
   // ProfileObserver:
   void OnProfileWillBeDestroyed(Profile* profile) override;
 
@@ -42,6 +40,7 @@ class TorProfileManager : public BrowserListObserver, public ProfileObserver {
 
   // One regular profile can only have one tor profile
   base::flat_map<std::string, Profile*> tor_profiles_;
+  std::unique_ptr<BrowserListObserver> browser_list_observer_;
 
   TorProfileManager(const TorProfileManager&) = delete;
   TorProfileManager& operator=(const TorProfileManager&) = delete;
diff --git a/browser/tor/tor_profile_service_factory.cc b/browser/tor/tor_profile_service_factory.cc
index f0241c04eecc..5c5a1b75d8c3 100644
--- a/browser/tor/tor_profile_service_factory.cc
+++ b/browser/tor/tor_profile_service_factory.cc
@@ -8,28 +8,20 @@
 #include "base/check_is_test.h"
 #include "base/no_destructor.h"
 #include "brave/browser/brave_browser_process.h"
+#include "brave/browser/tor/util.h"
 #include "brave/components/tor/brave_tor_client_updater.h"
 #include "brave/components/tor/brave_tor_pluggable_transport_updater.h"
 #include "brave/components/tor/pref_names.h"
 #include "brave/components/tor/tor_profile_service_impl.h"
 #include "brave/components/tor/tor_utils.h"
 #include "chrome/browser/browser_process.h"
-#include "chrome/browser/prefs/incognito_mode_prefs.h"
 #include "chrome/browser/profiles/profile.h"
 #include "components/keyed_service/content/browser_context_dependency_manager.h"
-#include "components/policy/core/common/policy_pref_names.h"
 #include "components/prefs/pref_service.h"
-#include "components/user_prefs/user_prefs.h"
 #include "content/public/browser/browser_context.h"
 
 namespace {
 
-bool IsIncognitoDisabledOrForced(content::BrowserContext* context) {
-  const auto availability =
-      IncognitoModePrefs::GetAvailability(user_prefs::UserPrefs::Get(context));
-  return availability == policy::IncognitoModeAvailability::kDisabled ||
-         availability == policy::IncognitoModeAvailability::kForced;
-}
 
 }  // namespace
 
@@ -63,7 +55,7 @@ void TorProfileServiceFactory::SetTorDisabled(bool disabled) {
 
 // static
 bool TorProfileServiceFactory::IsTorManaged(content::BrowserContext* context) {
-  if (IsIncognitoDisabledOrForced(context)) {
+  if (tor::IsIncognitoDisabledOrForced(context)) {
     return true;
   }
   if (g_browser_process) {
@@ -79,7 +71,7 @@ bool TorProfileServiceFactory::IsTorDisabled(content::BrowserContext* context) {
   if (Profile::FromBrowserContext(context)->IsGuestSession()) {
     return true;
   }
-  if (IsIncognitoDisabledOrForced(context)) {
+  if (tor::IsIncognitoDisabledOrForced(context)) {
     // Tor profile is derived from the incognito profile. If incognito is
     // disabled we can't create the tor profile. If incognito is forced then
     // browser forces incognito profile on creation (so created Tor profile
diff --git a/browser/tor/util.cc b/browser/tor/util.cc
new file mode 100644
index 000000000000..c2b9009940e3
--- /dev/null
+++ b/browser/tor/util.cc
@@ -0,0 +1,22 @@
+/* Copyright (c) 2024 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#include "brave/browser/tor/util.h"
+
+#include "chrome/browser/prefs/incognito_mode_prefs.h"
+#include "components/policy/core/common/policy_pref_names.h"
+#include "components/user_prefs/user_prefs.h"
+#include "content/public/browser/browser_context.h"
+
+namespace tor {
+
+bool IsIncognitoDisabledOrForced(content::BrowserContext* context) {
+  const auto availability =
+      IncognitoModePrefs::GetAvailability(user_prefs::UserPrefs::Get(context));
+  return availability == policy::IncognitoModeAvailability::kDisabled ||
+         availability == policy::IncognitoModeAvailability::kForced;
+}
+
+}  // namespace tor
diff --git a/browser/tor/util.h b/browser/tor/util.h
new file mode 100644
index 000000000000..a70cdbe626aa
--- /dev/null
+++ b/browser/tor/util.h
@@ -0,0 +1,17 @@
+/* Copyright (c) 2024 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#ifndef BRAVE_BROWSER_TOR_UTIL_H_
+#define BRAVE_BROWSER_TOR_UTIL_H_
+
+namespace content {
+class BrowserContext;
+}
+
+namespace tor {
+bool IsIncognitoDisabledOrForced(content::BrowserContext* context);
+}  // namespace tor
+
+#endif  // BRAVE_BROWSER_TOR_UTIL_H_
diff --git a/browser/ui/BUILD.gn b/browser/ui/BUILD.gn
index a839f4f6c796..b95a95a701b1 100644
--- a/browser/ui/BUILD.gn
+++ b/browser/ui/BUILD.gn
@@ -409,7 +409,10 @@ source_set("ui") {
         "webui/settings/brave_tor_handler.h",
       ]
 
-      deps += [ "//chrome/browser/image_fetcher" ]
+      deps += [
+        "//brave/browser/tor",
+        "//chrome/browser/image_fetcher",
+      ]
     }
     if (enable_extensions) {
       sources += [
@@ -691,6 +694,12 @@ source_set("ui") {
       "views/profiles/brave_profile_menu_view.cc",
       "views/profiles/brave_profile_menu_view.h",
     ]
+
+    deps += [ "//brave/components/tor/buildflags" ]
+
+    if (enable_tor) {
+      deps += [ "//brave/browser/tor" ]
+    }
   }
 
   if (is_win || is_mac || is_linux) {
@@ -1128,7 +1137,10 @@ source_set("ui") {
         "webui/settings/brave_default_extensions_handler.h",
       ]
 
-      deps += [ "//third_party/widevine/cdm:buildflags" ]
+      deps += [
+        "//brave/browser/extensions:component_loader",
+        "//third_party/widevine/cdm:buildflags",
+      ]
 
       if (enable_widevine) {
         deps += [ "//brave/browser/widevine" ]
@@ -1142,6 +1154,7 @@ source_set("ui") {
       ]
 
       deps += [
+        "//brave/browser/tor",
         "//brave/components/tor",
         "//brave/components/tor:pref_names",
         "//brave/components/tor/resources",
@@ -1149,7 +1162,7 @@ source_set("ui") {
     }
 
     deps += [
-      "//brave/browser/extensions",
+      # "//brave/browser/extensions",
       "//brave/components/brave_extension:generated_resources",
       "//brave/components/brave_extension:static_resources",
       "//brave/components/decentralized_dns/content",
diff --git a/chromium_src/chrome/browser/ui/BUILD.gn b/chromium_src/chrome/browser/ui/BUILD.gn
index 88b2e060bccc..95f3b0cb368b 100644
--- a/chromium_src/chrome/browser/ui/BUILD.gn
+++ b/chromium_src/chrome/browser/ui/BUILD.gn
@@ -30,9 +30,6 @@ group("ui") {
   }
 
   if (enable_brave_webtorrent) {
-    deps += [
-      "//brave/browser/extensions",
-      "//brave/components/brave_webtorrent/browser",
-    ]
+    deps += [ "//brave/components/brave_webtorrent/browser" ]
   }
 }
diff --git a/components/brave_webtorrent/browser/webtorrent_util.cc b/components/brave_webtorrent/browser/webtorrent_util.cc
index 4f6f5211e977..d423fe60fc80 100644
--- a/components/brave_webtorrent/browser/webtorrent_util.cc
+++ b/components/brave_webtorrent/browser/webtorrent_util.cc
@@ -50,10 +50,6 @@ bool IsWebtorrentEnabled(content::BrowserContext* browser_context) {
   return registry->enabled_extensions().Contains(brave_webtorrent_extension_id);
 }
 
-bool IsWebtorrentPrefEnabled(PrefService* prefs) {
-  return prefs->GetBoolean(kWebTorrentEnabled);
-}
-
 void RegisterProfilePrefs(user_prefs::PrefRegistrySyncable* registry) {
   registry->RegisterBooleanPref(kWebTorrentEnabled, true);
 }
@@ -92,4 +88,3 @@ bool IsTorrentFile(const GURL& url, const net::HttpResponseHeaders* headers) {
 }
 
 }  // namespace webtorrent
-
diff --git a/components/brave_webtorrent/browser/webtorrent_util.h b/components/brave_webtorrent/browser/webtorrent_util.h
index 9e6deb48b6a9..8278e959b34b 100644
--- a/components/brave_webtorrent/browser/webtorrent_util.h
+++ b/components/brave_webtorrent/browser/webtorrent_util.h
@@ -1,7 +1,7 @@
 /* Copyright (c) 2019 The Brave Authors. All rights reserved.
  * This Source Code Form is subject to the terms of the Mozilla Public
  * License, v. 2.0. If a copy of the MPL was not distributed with this file,
- * You can obtain one at http://mozilla.org/MPL/2.0/. */
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
 
 #ifndef BRAVE_COMPONENTS_BRAVE_WEBTORRENT_BROWSER_WEBTORRENT_UTIL_H_
 #define BRAVE_COMPONENTS_BRAVE_WEBTORRENT_BROWSER_WEBTORRENT_UTIL_H_
@@ -20,12 +20,9 @@ namespace net {
 class HttpResponseHeaders;
 }
 
-class PrefService;
-
 namespace webtorrent {
 
 bool IsWebtorrentEnabled(content::BrowserContext* browser_context);
-bool IsWebtorrentPrefEnabled(PrefService* prefs);
 void RegisterProfilePrefs(user_prefs::PrefRegistrySyncable* registry);
 bool IsWebtorrentURL(const GURL& url);
 bool IsTorrentFile(const GURL& url, const net::HttpResponseHeaders* headers);
diff --git a/patches/chrome-browser-BUILD.gn.patch b/patches/chrome-browser-BUILD.gn.patch
index efbd6473b3d8..a519527de19a 100644
--- a/patches/chrome-browser-BUILD.gn.patch
+++ b/patches/chrome-browser-BUILD.gn.patch
@@ -1,5 +1,5 @@
 diff --git a/chrome/browser/BUILD.gn b/chrome/browser/BUILD.gn
-index 2b66b11333f732ea1ec65474d709b55638696cf3..16670f00624934a4506859dcbcd5125b546b3590 100644
+index 2b66b11333f732ea1ec65474d709b55638696cf3..3a3e5ee879ef5cc3b36012140c892fc0287717a1 100644
 --- a/chrome/browser/BUILD.gn
 +++ b/chrome/browser/BUILD.gn
 @@ -2516,6 +2516,7 @@ static_library("browser") {
@@ -10,3 +10,11 @@ index 2b66b11333f732ea1ec65474d709b55638696cf3..16670f00624934a4506859dcbcd5125b
  
    if (!is_chromeos_ash) {
      sources += [
+@@ -8510,6 +8511,7 @@ static_library("browser_public_dependencies") {
+       "//rlz:rlz_lib",
+     ]
+   }
++  import("//brave/browser/sources.gni") public_deps += brave_chrome_browser_public_deps
+ }
+ 
+ # All generated files in //chrome/browser/ depended on by
diff --git a/test/BUILD.gn b/test/BUILD.gn
index 07babeb9a55f..9bec99338ae8 100644
--- a/test/BUILD.gn
+++ b/test/BUILD.gn
@@ -1016,6 +1016,7 @@ test("brave_browser_tests") {
 
   if (enable_tor) {
     deps += [
+      "//brave/browser/tor",
       "//brave/browser/tor/test:browser_tests",
       "//brave/components/tor",
     ]