diff --git a/BUILD b/BUILD
index e4eb9a55..4d4031e1 100644
--- a/BUILD
+++ b/BUILD
@@ -145,3 +145,7 @@ recipe_test(
 recipe_test(
     name = "asmTransformClasses",
 )
+
+recipe_test(
+    name = "transformDirectory",
+)
diff --git a/recipes/transformDirectory/README.md b/recipes/transformDirectory/README.md
new file mode 100644
index 00000000..a96c075e
--- /dev/null
+++ b/recipes/transformDirectory/README.md
@@ -0,0 +1,36 @@
+# Transform artifacts of type 'Single' and kind 'Directory' with InAndOutDirectoryOperationRequest.toTransform() API
+
+This sample shows how to use the `InAndOutDirectoryOperationRequest.toTransform()` API on an artifact of type
+[Artifact.Single<Directory>](https://developer.android.com/reference/tools/gradle-api/current/com/android/build/api/artifact/Artifact.Single) and [Artifact.Transformable](https://developer.android.com/reference/tools/gradle-api/current/com/android/build/api/artifact/Artifact.Transformable).This method is defined in
+[InAndOutDirectoryOperationRequest](https://developer.android.com/reference/tools/gradle-api/current/com/android/build/api/artifact/InAndOutDirectoryOperationRequest).
+
+This recipe contains the following directories:
+
+| Module                     | Content                                                     |
+|----------------------------|-------------------------------------------------------------|
+| [build-logic](build-logic) | Contains the Project plugin that is the core of the recipe. |
+| [app](app)                 | An Android application that has the plugin applied.         |
+
+The [build-logic](build-logic) sub-project contains the [`CustomPlugin`](build-logic/plugins/src/main/kotlin/CustomPlugin.kt), [`TransformAssetsTask`](build-logic/plugins/src/main/kotlin/TransformAssetsTask.kt) and
+[`CheckAssetsTask`](build-logic/plugins/src/main/kotlin/CheckAssetsTask.kt) classes.
+
+[`CustomPlugin`](build-logic/plugins/src/main/kotlin/CustomPlugin.kt) registers an instance of `TransformAssetsTask` per variant using
+`InAndOutDirectoryOperationRequest.toTransform()` via the code below. This automatically creates a dependency on this
+task from any task consuming the `SingleArtifact.ASSETS` artifact.
+
+```
+variant.artifacts.use(transformDebugAssets)
+    .wiredWithDirectories(
+        TransformAssetsTask::inputDir,
+        TransformAssetsTask::outputDir)
+    .toTransform(SingleArtifact.ASSETS)
+```
+
+[`CustomPlugin`](build-logic/plugins/src/main/kotlin/CustomPlugin.kt) also registers an instance of the `CheckAssetsTask` per variant which verifies that the
+transformed artifact and directory contains the expected data. In this recipe, running this task will also run
+`TransformAssetsTask`, because of the dependency on `SingleArtifact.ASSETS`.
+
+## To Run
+To execute example you need to enter command:
+
+`./gradlew :app:checkDebugAssets`
diff --git a/recipes/transformDirectory/app/build.gradle.kts b/recipes/transformDirectory/app/build.gradle.kts
new file mode 100644
index 00000000..50252f5d
--- /dev/null
+++ b/recipes/transformDirectory/app/build.gradle.kts
@@ -0,0 +1,36 @@
+/*
+ * Copyright 2024 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     https://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+plugins {
+    alias(libs.plugins.android.application)
+    alias(libs.plugins.kotlin.android)
+    id("android.recipes.transform_directory")
+}
+
+android {
+    namespace = "com.example.android.recipes.transform_directory"
+    compileSdk = $COMPILE_SDK
+    defaultConfig {
+        minSdk = $MINIMUM_SDK
+        targetSdk = $COMPILE_SDK
+    }
+}
+
+java {
+    toolchain {
+        languageVersion.set(JavaLanguageVersion.of(17))
+    }
+}
\ No newline at end of file
diff --git a/recipes/transformDirectory/app/src/main/AndroidManifest.xml b/recipes/transformDirectory/app/src/main/AndroidManifest.xml
new file mode 100644
index 00000000..8b7fed3d
--- /dev/null
+++ b/recipes/transformDirectory/app/src/main/AndroidManifest.xml
@@ -0,0 +1,17 @@
+<?xml version="1.0" encoding="utf-8"?>
+<manifest xmlns:android="http://schemas.android.com/apk/res/android">
+    <!--
+         Copyright 2024 The Android Open Source Project
+         Licensed under the Apache License, Version 2.0 (the "License");
+         you may not use this file except in compliance with the License.
+         You may obtain a copy of the License at
+              http://www.apache.org/licenses/LICENSE-2.0
+         Unless required by applicable law or agreed to in writing, software
+         distributed under the License is distributed on an "AS IS" BASIS,
+         WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+         See the License for the specific language governing permissions and
+         limitations under the License.
+    -->
+    <application android:label="Minimal">
+    </application>
+</manifest>
\ No newline at end of file
diff --git a/recipes/transformDirectory/app/src/main/assets/FileToTransform.txt b/recipes/transformDirectory/app/src/main/assets/FileToTransform.txt
new file mode 100644
index 00000000..cbc4e2e3
--- /dev/null
+++ b/recipes/transformDirectory/app/src/main/assets/FileToTransform.txt
@@ -0,0 +1 @@
+initial content
\ No newline at end of file
diff --git a/recipes/transformDirectory/build-logic/gradle.properties b/recipes/transformDirectory/build-logic/gradle.properties
new file mode 100644
index 00000000..3dcf88f0
--- /dev/null
+++ b/recipes/transformDirectory/build-logic/gradle.properties
@@ -0,0 +1,2 @@
+# Gradle properties are not passed to included builds https://github.com/gradle/gradle/issues/2534
+org.gradle.parallel=true
diff --git a/recipes/transformDirectory/build-logic/gradle/libs.versions.toml b/recipes/transformDirectory/build-logic/gradle/libs.versions.toml
new file mode 100644
index 00000000..d009d769
--- /dev/null
+++ b/recipes/transformDirectory/build-logic/gradle/libs.versions.toml
@@ -0,0 +1,9 @@
+[versions]
+androidGradlePlugin = $AGP_VERSION
+kotlin = $KOTLIN_VERSION
+
+[libraries]
+android-gradlePlugin-api = { group = "com.android.tools.build", name = "gradle-api", version.ref = "androidGradlePlugin" }
+
+[plugins]
+kotlin-jvm = { id = "org.jetbrains.kotlin.jvm", version.ref = "kotlin" }
\ No newline at end of file
diff --git a/recipes/transformDirectory/build-logic/plugins/build.gradle.kts b/recipes/transformDirectory/build-logic/plugins/build.gradle.kts
new file mode 100644
index 00000000..0236f9ec
--- /dev/null
+++ b/recipes/transformDirectory/build-logic/plugins/build.gradle.kts
@@ -0,0 +1,41 @@
+/*
+ * Copyright 2024 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     https://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+plugins {
+    `java-gradle-plugin`
+    alias(libs.plugins.kotlin.jvm)
+}
+
+java {
+    toolchain {
+        languageVersion.set(JavaLanguageVersion.of(17))
+    }
+}
+
+dependencies {
+    compileOnly(libs.android.gradlePlugin.api)
+    implementation(gradleKotlinDsl())
+}
+
+gradlePlugin {
+    plugins {
+        create("customPlugin") {
+            id = "android.recipes.transform_directory"
+            implementationClass = "CustomPlugin"
+        }
+    }
+}
+
diff --git a/recipes/transformDirectory/build-logic/plugins/src/main/kotlin/CheckAssetsTask.kt b/recipes/transformDirectory/build-logic/plugins/src/main/kotlin/CheckAssetsTask.kt
new file mode 100644
index 00000000..cac0dbaa
--- /dev/null
+++ b/recipes/transformDirectory/build-logic/plugins/src/main/kotlin/CheckAssetsTask.kt
@@ -0,0 +1,43 @@
+/*
+ * Copyright (C) 2024 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *      http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+import java.io.File
+import org.gradle.api.DefaultTask
+import org.gradle.api.file.DirectoryProperty
+import org.gradle.api.tasks.InputDirectory
+import org.gradle.api.tasks.OutputDirectory
+import org.gradle.api.tasks.TaskAction
+import java.lang.RuntimeException
+
+abstract class CheckAssetsTask : DefaultTask() {
+
+    // In order for the task to be up-to-date when the inputs have not changed,
+    // the task must declare an output, even if it's not used. Tasks with no
+    // output are always run regardless of whether the inputs changed
+    @get:OutputDirectory
+    abstract val output: DirectoryProperty
+
+    @get:InputDirectory
+    abstract val assetsDirectory: DirectoryProperty
+
+    @TaskAction
+    fun taskAction() {
+        val transformedFileContents = File(assetsDirectory.get().asFile, "FileToTransform.txt").readText()
+        if (transformedFileContents != "transformed content") {
+            throw RuntimeException("Transformed file does not have expected contents.")
+        }
+    }
+}
\ No newline at end of file
diff --git a/recipes/transformDirectory/build-logic/plugins/src/main/kotlin/CustomPlugin.kt b/recipes/transformDirectory/build-logic/plugins/src/main/kotlin/CustomPlugin.kt
new file mode 100644
index 00000000..08b16246
--- /dev/null
+++ b/recipes/transformDirectory/build-logic/plugins/src/main/kotlin/CustomPlugin.kt
@@ -0,0 +1,68 @@
+/*
+ * Copyright 2024 The Android Open Source Project
+ *
+ *   Licensed under the Apache License, Version 2.0 (the "License");
+ *   you may not use this file except in compliance with the License.
+ *   You may obtain a copy of the License at
+ *
+ *       https://www.apache.org/licenses/LICENSE-2.0
+ *
+ *   Unless required by applicable law or agreed to in writing, software
+ *   distributed under the License is distributed on an "AS IS" BASIS,
+ *   WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ *   See the License for the specific language governing permissions and
+ *   limitations under the License.
+ */
+
+import com.android.build.api.artifact.SingleArtifact
+import com.android.build.api.variant.ApplicationAndroidComponentsExtension
+import com.android.build.gradle.AppPlugin
+import org.gradle.api.DefaultTask
+import org.gradle.api.Plugin
+import org.gradle.api.Project
+import org.gradle.api.file.DirectoryProperty
+import org.gradle.api.tasks.OutputDirectory
+import org.gradle.api.tasks.TaskAction
+import org.gradle.kotlin.dsl.register
+import org.gradle.configurationcache.extensions.capitalized
+
+/**
+ * This custom plugin will register a callback that is applied to all variants.
+ */
+class CustomPlugin : Plugin<Project> {
+    override fun apply(project: Project) {
+
+        // Registers a callback on the application of the Android Application plugin.
+        // This allows the CustomPlugin to work whether it's applied before or after
+        // the Android Application plugin.
+        project.plugins.withType(AppPlugin::class.java) {
+
+            // Queries for the extension set by the Android Application plugin.
+            // This is the second of two entry points into the Android Gradle plugin
+            val androidComponents =
+                project.extensions.getByType(ApplicationAndroidComponentsExtension::class.java)
+            // Registers a callback to be called, when a new variant is configured
+            androidComponents.onVariants { variant ->
+                val taskProvider =
+                    project.tasks.register<TransformAssetsTask>("transform${variant.name.capitalized()}Assets")
+
+                // TransformAssetsTask will change the assets directory
+                variant.artifacts.use(taskProvider)
+                    .wiredWithDirectories(
+                        TransformAssetsTask::inputDir,
+                        TransformAssetsTask::outputDir
+                    ).toTransform(SingleArtifact.ASSETS)
+
+                // -- Verification --
+                // the following is just to validate the recipe and is not actually part of the recipe itself
+                val taskName = "check${variant.name.capitalized()}Assets"
+                project.tasks.register<CheckAssetsTask>(taskName) {
+                    assetsDirectory.set(
+                        variant.artifacts.get(SingleArtifact.ASSETS)
+                    )
+                    output.set(project.layout.buildDirectory.dir("intermediates/$taskName"))
+                }
+            }
+        }
+    }
+}
\ No newline at end of file
diff --git a/recipes/transformDirectory/build-logic/plugins/src/main/kotlin/TransformAssetsTask.kt b/recipes/transformDirectory/build-logic/plugins/src/main/kotlin/TransformAssetsTask.kt
new file mode 100644
index 00000000..bbf81e89
--- /dev/null
+++ b/recipes/transformDirectory/build-logic/plugins/src/main/kotlin/TransformAssetsTask.kt
@@ -0,0 +1,41 @@
+/*
+ * Copyright (C) 2024 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *      http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+import java.io.File
+import org.gradle.api.DefaultTask
+import org.gradle.api.tasks.TaskAction
+import org.gradle.api.tasks.InputDirectory
+import org.gradle.api.tasks.OutputDirectory
+import org.gradle.api.file.DirectoryProperty
+
+abstract class TransformAssetsTask: DefaultTask() {
+
+    @get:InputDirectory
+    abstract val inputDir: DirectoryProperty
+    @get:OutputDirectory
+    abstract val outputDir: DirectoryProperty
+
+    @TaskAction
+    fun taskAction() {
+        // We must copy the contents of the input directory to the output directory before our transformation
+        inputDir.get().asFile.copyRecursively(outputDir.get().asFile)
+
+        // Transform an existing file by updating its contents
+        val fileToTransform = File(outputDir.get().asFile, "FileToTransform.txt")
+        val transformedContent = fileToTransform.readText().replace("initial", "transformed")
+        fileToTransform.writeText(transformedContent)
+    }
+}
\ No newline at end of file
diff --git a/recipes/transformDirectory/build-logic/settings.gradle.kts b/recipes/transformDirectory/build-logic/settings.gradle.kts
new file mode 100644
index 00000000..e2e5e9e5
--- /dev/null
+++ b/recipes/transformDirectory/build-logic/settings.gradle.kts
@@ -0,0 +1,33 @@
+/*
+ * Copyright 2024 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     https://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+rootProject.name = "build-logic"
+
+pluginManagement {
+    repositories {
+        $AGP_REPOSITORY
+        $PLUGIN_REPOSITORIES
+    }
+}
+
+dependencyResolutionManagement {
+    repositories {
+        $AGP_REPOSITORY
+        $DEPENDENCY_REPOSITORIES
+    }
+}
+
+include(":plugins")
diff --git a/recipes/transformDirectory/build.gradle.kts b/recipes/transformDirectory/build.gradle.kts
new file mode 100644
index 00000000..68e631f2
--- /dev/null
+++ b/recipes/transformDirectory/build.gradle.kts
@@ -0,0 +1,20 @@
+/*
+ * Copyright 2024 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     https://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+plugins {
+    alias(libs.plugins.android.application) apply false
+    alias(libs.plugins.kotlin.android) apply false
+}
diff --git a/recipes/transformDirectory/gradle.properties b/recipes/transformDirectory/gradle.properties
new file mode 100644
index 00000000..55cce922
--- /dev/null
+++ b/recipes/transformDirectory/gradle.properties
@@ -0,0 +1,23 @@
+# Project-wide Gradle settings.
+# IDE (e.g. Android Studio) users:
+# Gradle settings configured through the IDE *will override*
+# any settings specified in this file.
+# For more details on how to configure your build environment visit
+# http://www.gradle.org/docs/current/userguide/build_environment.html
+# Specifies the JVM arguments used for the daemon process.
+# The setting is particularly useful for tweaking memory settings.
+org.gradle.jvmargs=-Xmx2048m -Dfile.encoding=UTF-8
+# When configured, Gradle will run in incubating parallel mode.
+# This option should only be used with decoupled projects. More details, visit
+# http://www.gradle.org/docs/current/userguide/multi_project_builds.html#sec:decoupled_projects
+org.gradle.parallel=true
+# AndroidX package structure to make it clearer which packages are bundled with the
+# Android operating system, and which are packaged with your app's APK
+# https://developer.android.com/topic/libraries/support-library/androidx-rn
+android.useAndroidX=true
+# Kotlin code style for this project: "official" or "obsolete":
+kotlin.code.style=official
+# Enables namespacing of each library's R class so that its R class includes only the
+# resources declared in the library itself and none from the library's dependencies,
+# thereby reducing the size of the R class for that library
+android.nonTransitiveRClass=true
diff --git a/recipes/transformDirectory/gradle/libs.versions.toml b/recipes/transformDirectory/gradle/libs.versions.toml
new file mode 100644
index 00000000..4b265f77
--- /dev/null
+++ b/recipes/transformDirectory/gradle/libs.versions.toml
@@ -0,0 +1,8 @@
+[versions]
+androidGradlePlugin = $AGP_VERSION
+kotlin = $KOTLIN_VERSION
+
+[plugins]
+android-application = { id = "com.android.application", version.ref = "androidGradlePlugin" }
+kotlin-android = { id = "org.jetbrains.kotlin.android", version.ref = "kotlin" }
+
diff --git a/recipes/transformDirectory/recipe_metadata.toml b/recipes/transformDirectory/recipe_metadata.toml
new file mode 100644
index 00000000..73f5122f
--- /dev/null
+++ b/recipes/transformDirectory/recipe_metadata.toml
@@ -0,0 +1,34 @@
+# optional (if present and non-blank) name to use in the index
+indexName = ""
+# optional (if present and non-blank) folder name to use when converting recipe in RELEASE mode
+destinationFolder = ""
+
+description ="""
+  This sample shows how to use the InAndOutDirectoryOperationRequest.toTransform() API on an object of type
+  Artifact.Single and Artifact.Transformable
+  """
+
+[agpVersion]
+min = "8.1.0"
+
+# Relevant Gradle tasks to run per recipe
+[gradleTasks]
+tasks = [
+    ":app:checkDebugAssets"
+]
+
+# All the relevant metadata fields to create an index based on language/API/etc
+[indexMetadata]
+index = [
+    "Themes/Artifact API",
+    "Call chains/variant.artifacts.get()",
+    "Call chains/variant.artifacts.use().wiredWithDirectories().toTransform()",
+    "Call chains/androidComponents.onVariants {}",
+    "APIs/InAndOutDirectoryOperationRequest.toTransform()",
+    "APIs/Artifacts.use()",
+    "APIs/Artifacts.get()",
+    "APIs/SingleArtifact.ASSETS",
+    "APIs/Component.artifacts",
+    "APIs/TaskBasedOperation.wiredWithDirectories()",
+    "APIs/AndroidComponentsExtension.onVariants()"
+]
diff --git a/recipes/transformDirectory/settings.gradle.kts b/recipes/transformDirectory/settings.gradle.kts
new file mode 100644
index 00000000..8a724739
--- /dev/null
+++ b/recipes/transformDirectory/settings.gradle.kts
@@ -0,0 +1,35 @@
+/*
+ * Copyright 2024 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     https://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+rootProject.name = "transformDirectory"
+
+pluginManagement {
+    includeBuild("build-logic")
+    repositories {
+        $AGP_REPOSITORY
+        $PLUGIN_REPOSITORIES
+    }
+}
+
+dependencyResolutionManagement {
+    repositoriesMode.set(RepositoriesMode.FAIL_ON_PROJECT_REPOS)
+    repositories {
+        $AGP_REPOSITORY
+        $DEPENDENCY_REPOSITORIES
+    }
+}
+
+include(":app")