diff --git a/Libraries/LibWeb/WebAudio/AudioContext.cpp b/Libraries/LibWeb/WebAudio/AudioContext.cpp
index d90ca6dec65..68f88911b0f 100644
--- a/Libraries/LibWeb/WebAudio/AudioContext.cpp
+++ b/Libraries/LibWeb/WebAudio/AudioContext.cpp
@@ -11,6 +11,7 @@
 #include <LibWeb/HTML/Scripting/TemporaryExecutionContext.h>
 #include <LibWeb/HTML/Window.h>
 #include <LibWeb/WebAudio/AudioContext.h>
+#include <LibWeb/WebAudio/AudioDestinationNode.h>
 #include <LibWeb/WebIDL/Promise.h>
 
 namespace Web::WebAudio {
@@ -20,7 +21,9 @@ GC_DEFINE_ALLOCATOR(AudioContext);
 // https://webaudio.github.io/web-audio-api/#dom-audiocontext-audiocontext
 WebIDL::ExceptionOr<GC::Ref<AudioContext>> AudioContext::construct_impl(JS::Realm& realm, AudioContextOptions const& context_options)
 {
-    return realm.create<AudioContext>(realm, context_options);
+    auto context = realm.create<AudioContext>(realm, context_options);
+    context->m_destination = TRY(AudioDestinationNode::construct_impl(realm, context));
+    return context;
 }
 
 AudioContext::AudioContext(JS::Realm& realm, AudioContextOptions const& context_options)
diff --git a/Libraries/LibWeb/WebAudio/AudioDestinationNode.cpp b/Libraries/LibWeb/WebAudio/AudioDestinationNode.cpp
index 869aa4f0c19..13cceefaebb 100644
--- a/Libraries/LibWeb/WebAudio/AudioDestinationNode.cpp
+++ b/Libraries/LibWeb/WebAudio/AudioDestinationNode.cpp
@@ -17,8 +17,8 @@ namespace Web::WebAudio {
 
 GC_DEFINE_ALLOCATOR(AudioDestinationNode);
 
-AudioDestinationNode::AudioDestinationNode(JS::Realm& realm, GC::Ref<BaseAudioContext> context)
-    : AudioNode(realm, context)
+AudioDestinationNode::AudioDestinationNode(JS::Realm& realm, GC::Ref<BaseAudioContext> context, WebIDL::UnsignedLong channel_count)
+    : AudioNode(realm, context, channel_count)
 {
 }
 
@@ -31,9 +31,21 @@ WebIDL::UnsignedLong AudioDestinationNode::max_channel_count()
     return 2;
 }
 
-GC::Ref<AudioDestinationNode> AudioDestinationNode::construct_impl(JS::Realm& realm, GC::Ref<BaseAudioContext> context)
+WebIDL::ExceptionOr<GC::Ref<AudioDestinationNode>> AudioDestinationNode::construct_impl(JS::Realm& realm, GC::Ref<BaseAudioContext> context, WebIDL::UnsignedLong channel_count)
 {
-    return realm.create<AudioDestinationNode>(realm, context);
+    auto node = realm.create<AudioDestinationNode>(realm, context, channel_count);
+
+    // Default options for channel count and interpretation
+    // https://webaudio.github.io/web-audio-api/#AudioDestinationNode
+    AudioNodeDefaultOptions default_options;
+    default_options.channel_count_mode = Bindings::ChannelCountMode::Explicit;
+    default_options.channel_interpretation = Bindings::ChannelInterpretation::Speakers;
+    default_options.channel_count = channel_count;
+    // FIXME: Set tail-time to no
+
+    TRY(node->initialize_audio_node_options({}, default_options));
+
+    return node;
 }
 
 void AudioDestinationNode::initialize(JS::Realm& realm)
@@ -50,6 +62,9 @@ void AudioDestinationNode::visit_edges(Cell::Visitor& visitor)
 // https://webaudio.github.io/web-audio-api/#dom-audionode-channelcount
 WebIDL::ExceptionOr<void> AudioDestinationNode::set_channel_count(WebIDL::UnsignedLong channel_count)
 {
+    if (channel_count == this->channel_count())
+        return {};
+
     // The behavior depends on whether the destination node is the destination of an AudioContext
     // or OfflineAudioContext:
 
diff --git a/Libraries/LibWeb/WebAudio/AudioDestinationNode.h b/Libraries/LibWeb/WebAudio/AudioDestinationNode.h
index 25cea0576c3..453c4111095 100644
--- a/Libraries/LibWeb/WebAudio/AudioDestinationNode.h
+++ b/Libraries/LibWeb/WebAudio/AudioDestinationNode.h
@@ -27,10 +27,10 @@ public:
     WebIDL::UnsignedLong number_of_outputs() override { return 1; }
     WebIDL::ExceptionOr<void> set_channel_count(WebIDL::UnsignedLong) override;
 
-    static GC::Ref<AudioDestinationNode> construct_impl(JS::Realm&, GC::Ref<BaseAudioContext>);
+    static WebIDL::ExceptionOr<GC::Ref<AudioDestinationNode>> construct_impl(JS::Realm& realm, GC::Ref<BaseAudioContext> context, WebIDL::UnsignedLong channel_count = 2);
 
 protected:
-    AudioDestinationNode(JS::Realm&, GC::Ref<BaseAudioContext>);
+    AudioDestinationNode(JS::Realm&, GC::Ref<BaseAudioContext>, WebIDL::UnsignedLong channel_count);
 
     virtual void initialize(JS::Realm&) override;
     virtual void visit_edges(Cell::Visitor&) override;
diff --git a/Libraries/LibWeb/WebAudio/AudioNode.cpp b/Libraries/LibWeb/WebAudio/AudioNode.cpp
index 13b27f355b3..6ce11238bb9 100644
--- a/Libraries/LibWeb/WebAudio/AudioNode.cpp
+++ b/Libraries/LibWeb/WebAudio/AudioNode.cpp
@@ -12,9 +12,10 @@ namespace Web::WebAudio {
 
 GC_DEFINE_ALLOCATOR(AudioNode);
 
-AudioNode::AudioNode(JS::Realm& realm, GC::Ref<BaseAudioContext> context)
+AudioNode::AudioNode(JS::Realm& realm, GC::Ref<BaseAudioContext> context, WebIDL::UnsignedLong channel_count)
     : DOM::EventTarget(realm)
     , m_context(context)
+    , m_channel_count(channel_count)
 
 {
 }
diff --git a/Libraries/LibWeb/WebAudio/AudioNode.h b/Libraries/LibWeb/WebAudio/AudioNode.h
index 90736361423..4509c87bd69 100644
--- a/Libraries/LibWeb/WebAudio/AudioNode.h
+++ b/Libraries/LibWeb/WebAudio/AudioNode.h
@@ -71,7 +71,7 @@ public:
     WebIDL::ExceptionOr<void> initialize_audio_node_options(AudioNodeOptions const& given_options, AudioNodeDefaultOptions const& default_options);
 
 protected:
-    AudioNode(JS::Realm&, GC::Ref<BaseAudioContext>);
+    AudioNode(JS::Realm&, GC::Ref<BaseAudioContext>, WebIDL::UnsignedLong channel_count = 2);
 
     virtual void initialize(JS::Realm&) override;
     virtual void visit_edges(Cell::Visitor&) override;
diff --git a/Libraries/LibWeb/WebAudio/BaseAudioContext.cpp b/Libraries/LibWeb/WebAudio/BaseAudioContext.cpp
index 59994aa216d..e4bd3cf7e9b 100644
--- a/Libraries/LibWeb/WebAudio/BaseAudioContext.cpp
+++ b/Libraries/LibWeb/WebAudio/BaseAudioContext.cpp
@@ -28,7 +28,6 @@ namespace Web::WebAudio {
 
 BaseAudioContext::BaseAudioContext(JS::Realm& realm, float sample_rate)
     : DOM::EventTarget(realm)
-    , m_destination(AudioDestinationNode::construct_impl(realm, *this))
     , m_sample_rate(sample_rate)
     , m_listener(AudioListener::create(realm))
 {
diff --git a/Libraries/LibWeb/WebAudio/BaseAudioContext.h b/Libraries/LibWeb/WebAudio/BaseAudioContext.h
index ea50a48b77b..a2d05032593 100644
--- a/Libraries/LibWeb/WebAudio/BaseAudioContext.h
+++ b/Libraries/LibWeb/WebAudio/BaseAudioContext.h
@@ -40,7 +40,7 @@ public:
     static constexpr float MIN_SAMPLE_RATE { 8000 };
     static constexpr float MAX_SAMPLE_RATE { 192000 };
 
-    GC::Ref<AudioDestinationNode> destination() const { return m_destination; }
+    GC::Ref<AudioDestinationNode> destination() const { return *m_destination; }
     float sample_rate() const { return m_sample_rate; }
     double current_time() const { return m_current_time; }
     GC::Ref<AudioListener> listener() const { return m_listener; }
@@ -80,7 +80,7 @@ protected:
     virtual void initialize(JS::Realm&) override;
     virtual void visit_edges(Cell::Visitor&) override;
 
-    GC::Ref<AudioDestinationNode> m_destination;
+    GC::Ptr<AudioDestinationNode> m_destination;
     Vector<GC::Ref<WebIDL::Promise>> m_pending_promises;
 
 private:
diff --git a/Libraries/LibWeb/WebAudio/OfflineAudioContext.cpp b/Libraries/LibWeb/WebAudio/OfflineAudioContext.cpp
index 5393eca4e9c..16634710b95 100644
--- a/Libraries/LibWeb/WebAudio/OfflineAudioContext.cpp
+++ b/Libraries/LibWeb/WebAudio/OfflineAudioContext.cpp
@@ -7,6 +7,7 @@
 #include <LibWeb/Bindings/Intrinsics.h>
 #include <LibWeb/HTML/EventNames.h>
 #include <LibWeb/HTML/Window.h>
+#include <LibWeb/WebAudio/AudioDestinationNode.h>
 #include <LibWeb/WebAudio/OfflineAudioContext.h>
 
 namespace Web::WebAudio {
@@ -26,7 +27,9 @@ WebIDL::ExceptionOr<GC::Ref<OfflineAudioContext>> OfflineAudioContext::construct
     // A NotSupportedError exception MUST be thrown if any of the arguments is negative, zero, or outside its nominal range.
     TRY(verify_audio_options_inside_nominal_range(realm, number_of_channels, length, sample_rate));
 
-    return realm.create<OfflineAudioContext>(realm, number_of_channels, length, sample_rate);
+    auto context = realm.create<OfflineAudioContext>(realm, length, sample_rate);
+    context->m_destination = TRY(AudioDestinationNode::construct_impl(realm, context, number_of_channels));
+    return context;
 }
 
 OfflineAudioContext::~OfflineAudioContext() = default;
@@ -67,16 +70,10 @@ void OfflineAudioContext::set_oncomplete(GC::Ptr<WebIDL::CallbackType> value)
     set_event_handler_attribute(HTML::EventNames::complete, value);
 }
 
-OfflineAudioContext::OfflineAudioContext(JS::Realm& realm, OfflineAudioContextOptions const&)
-    : BaseAudioContext(realm)
-{
-}
-
-OfflineAudioContext::OfflineAudioContext(JS::Realm& realm, WebIDL::UnsignedLong number_of_channels, WebIDL::UnsignedLong length, float sample_rate)
+OfflineAudioContext::OfflineAudioContext(JS::Realm& realm, WebIDL::UnsignedLong length, float sample_rate)
     : BaseAudioContext(realm, sample_rate)
     , m_length(length)
 {
-    (void)number_of_channels;
 }
 
 void OfflineAudioContext::initialize(JS::Realm& realm)
diff --git a/Libraries/LibWeb/WebAudio/OfflineAudioContext.h b/Libraries/LibWeb/WebAudio/OfflineAudioContext.h
index 63c6b8e0cc0..4eec6eb5b66 100644
--- a/Libraries/LibWeb/WebAudio/OfflineAudioContext.h
+++ b/Libraries/LibWeb/WebAudio/OfflineAudioContext.h
@@ -42,8 +42,7 @@ public:
     void set_oncomplete(GC::Ptr<WebIDL::CallbackType>);
 
 private:
-    OfflineAudioContext(JS::Realm&, OfflineAudioContextOptions const&);
-    OfflineAudioContext(JS::Realm&, WebIDL::UnsignedLong number_of_channels, WebIDL::UnsignedLong length, float sample_rate);
+    OfflineAudioContext(JS::Realm&, WebIDL::UnsignedLong length, float sample_rate);
 
     virtual void initialize(JS::Realm&) override;
     virtual void visit_edges(Cell::Visitor&) override;
diff --git a/Tests/LibWeb/Text/expected/wpt-import/webaudio/the-audio-api/the-offlineaudiocontext-interface/ctor-offlineaudiocontext.txt b/Tests/LibWeb/Text/expected/wpt-import/webaudio/the-audio-api/the-offlineaudiocontext-interface/ctor-offlineaudiocontext.txt
new file mode 100644
index 00000000000..3603f464afd
--- /dev/null
+++ b/Tests/LibWeb/Text/expected/wpt-import/webaudio/the-audio-api/the-offlineaudiocontext-interface/ctor-offlineaudiocontext.txt
@@ -0,0 +1,49 @@
+Harness status: OK
+
+Found 44 tests
+
+44 Pass
+Pass	# AUDIT TASK RUNNER STARTED.
+Pass	Executing "basic"
+Pass	Executing "options-1"
+Pass	Executing "options-2"
+Pass	Executing "options-3"
+Pass	Audit report
+Pass	> [basic] Old-style constructor
+Pass	  new OfflineAudioContext(3) threw TypeError: "Not an object of type OfflineAudioContextOptions".
+Pass	  new OfflineAudioContext(3, 42) threw TypeError: "Overload resolution failed".
+Pass	  context = new OfflineAudioContext(3, 42, 12345) did not throw an exception.
+Pass	  context.length is equal to 42.
+Pass	  context.sampleRate is equal to 12345.
+Pass	  context.destination.channelCount is equal to 3.
+Pass	  context.destination.channelCountMode is equal to explicit.
+Pass	  context.destination.channelInterpretation is equal to speakers.
+Pass	< [basic] All assertions passed. (total 8 assertions)
+Pass	> [options-1] Required options
+Pass	  new OfflineAudioContext() threw TypeError: "Overload resolution failed".
+Pass	  new OfflineAudioContext({}) threw TypeError: "Required property length is missing or undefined".
+Pass	  new OfflineAudioContext({"length":42}) threw TypeError: "Required property sampleRate is missing or undefined".
+Pass	  new OfflineAudioContext({"sampleRate":12345}) threw TypeError: "Required property length is missing or undefined".
+Pass	  c2 = new OfflineAudioContext({"length":42,"sampleRate":12345}) did not throw an exception.
+Pass	  c2.destination.channelCount is equal to 1.
+Pass	  c2.length is equal to 42.
+Pass	  c2.sampleRate is equal to 12345.
+Pass	  c2.destination.channelCountMode is equal to explicit.
+Pass	  c2.destination.channelInterpretation is equal to speakers.
+Pass	< [options-1] All assertions passed. (total 10 assertions)
+Pass	> [options-2] Invalid options
+Pass	  new OfflineAudioContext({"length":42,"sampleRate":8000,"numberOfChannels":33}) threw NotSupportedError: "Number of channels is greater than allowed range".
+Pass	  new OfflineAudioContext({"length":0,"sampleRate":8000}) threw NotSupportedError: "Length of buffer must be at least 1".
+Pass	  new OfflineAudioContext({"length":1,"sampleRate":1}) threw NotSupportedError: "Sample rate is outside of allowed range".
+Pass	< [options-2] All assertions passed. (total 3 assertions)
+Pass	> [options-3] Valid options
+Pass	  c = new OfflineAudioContext{"length":1,"sampleRate":8000}) did not throw an exception.
+Pass	  c.length is equal to 1.
+Pass	  c.sampleRate is equal to 8000.
+Pass	  c.destination.channelCount is equal to 1.
+Pass	  c.destination.channelCountMode is equal to explicit.
+Pass	  c.destination.channelCountMode is equal to speakers.
+Pass	  c = new OfflineAudioContext{"length":1,"sampleRate":8000,"numberOfChannels":7}) did not throw an exception.
+Pass	  c.destination.channelCount is equal to 7.
+Pass	< [options-3] All assertions passed. (total 8 assertions)
+Pass	# AUDIT TASK RUNNER FINISHED: 4 tasks ran successfully.
\ No newline at end of file
diff --git a/Tests/LibWeb/Text/input/wpt-import/webaudio/the-audio-api/the-offlineaudiocontext-interface/ctor-offlineaudiocontext.html b/Tests/LibWeb/Text/input/wpt-import/webaudio/the-audio-api/the-offlineaudiocontext-interface/ctor-offlineaudiocontext.html
new file mode 100644
index 00000000000..22b18328fd7
--- /dev/null
+++ b/Tests/LibWeb/Text/input/wpt-import/webaudio/the-audio-api/the-offlineaudiocontext-interface/ctor-offlineaudiocontext.html
@@ -0,0 +1,203 @@
+<!doctype html>
+<html>
+  <head>
+    <title>Test Constructor: OfflineAudioContext</title>
+    <script src="../../../resources/testharness.js"></script>
+    <script src="../../../resources/testharnessreport.js"></script>
+    <script src="../../../webaudio/resources/audit.js"></script>
+    <script src="../../../webaudio/resources/audit-util.js"></script>
+    <script src="../../../webaudio/resources/audionodeoptions.js"></script>
+  </head>
+
+  <body>
+    <script>
+      let audit = Audit.createTaskRunner();
+
+      // Just a simple test of the 3-arg constructor; This should be
+      // well-covered by other layout tests that use the 3-arg constructor.
+      audit.define(
+          {label: 'basic', description: 'Old-style constructor'},
+          (task, should) => {
+            let context;
+
+            // First and only arg should be a dictionary.
+            should(() => {
+              new OfflineAudioContext(3);
+            }, 'new OfflineAudioContext(3)').throw(TypeError);
+
+            // Constructor needs 1 or 3 args, so 2 should throw.
+            should(() => {
+              new OfflineAudioContext(3, 42);
+            }, 'new OfflineAudioContext(3, 42)').throw(TypeError);
+
+            // Valid constructor
+            should(() => {
+              context = new OfflineAudioContext(3, 42, 12345);
+            }, 'context = new OfflineAudioContext(3, 42, 12345)').notThrow();
+
+            // Verify that the context was constructed correctly.
+            should(context.length, 'context.length').beEqualTo(42);
+            should(context.sampleRate, 'context.sampleRate').beEqualTo(12345);
+            should(
+                context.destination.channelCount,
+                'context.destination.channelCount')
+                .beEqualTo(3);
+            should(
+                context.destination.channelCountMode,
+                'context.destination.channelCountMode')
+                .beEqualTo('explicit');
+            should(
+                context.destination.channelInterpretation,
+                'context.destination.channelInterpretation')
+                .beEqualTo('speakers');
+            task.done();
+          });
+
+      // Test constructor throws an error if the required members of the
+      // dictionary are not given.
+      audit.define(
+          {label: 'options-1', description: 'Required options'},
+          (task, should) => {
+            let context2;
+
+            // No args should throw
+            should(() => {
+              new OfflineAudioContext();
+            }, 'new OfflineAudioContext()').throw(TypeError);
+
+            // Empty OfflineAudioContextOptions should throw
+            should(() => {
+              new OfflineAudioContext({});
+            }, 'new OfflineAudioContext({})').throw(TypeError);
+
+            let options = {length: 42};
+            // sampleRate is required.
+            should(
+                () => {
+                  new OfflineAudioContext(options);
+                },
+                'new OfflineAudioContext(' + JSON.stringify(options) + ')')
+                .throw(TypeError);
+
+            options = {sampleRate: 12345};
+            // length is required.
+            should(
+                () => {
+                  new OfflineAudioContext(options);
+                },
+                'new OfflineAudioContext(' + JSON.stringify(options) + ')')
+                .throw(TypeError);
+
+            // Valid constructor.  Verify that the resulting context has the
+            // correct values.
+            options = {length: 42, sampleRate: 12345};
+            should(
+                () => {
+                  context2 = new OfflineAudioContext(options);
+                },
+                'c2 = new OfflineAudioContext(' + JSON.stringify(options) + ')')
+                .notThrow();
+            should(
+                context2.destination.channelCount,
+                'c2.destination.channelCount')
+                .beEqualTo(1);
+            should(context2.length, 'c2.length').beEqualTo(options.length);
+            should(context2.sampleRate, 'c2.sampleRate')
+                .beEqualTo(options.sampleRate);
+            should(
+                context2.destination.channelCountMode,
+                'c2.destination.channelCountMode')
+                .beEqualTo('explicit');
+            should(
+                context2.destination.channelInterpretation,
+                'c2.destination.channelInterpretation')
+                .beEqualTo('speakers');
+
+            task.done();
+          });
+
+      // Constructor should throw errors for invalid values specified by
+      // OfflineAudioContextOptions.
+      audit.define(
+          {label: 'options-2', description: 'Invalid options'},
+          (task, should) => {
+            let options = {length: 42, sampleRate: 8000, numberOfChannels: 33};
+
+            // channelCount too large.
+            should(
+                () => {
+                  new OfflineAudioContext(options);
+                },
+                'new OfflineAudioContext(' + JSON.stringify(options) + ')')
+                .throw(DOMException, 'NotSupportedError');
+
+            // length cannot be 0
+            options = {length: 0, sampleRate: 8000};
+            should(
+                () => {
+                  new OfflineAudioContext(options);
+                },
+                'new OfflineAudioContext(' + JSON.stringify(options) + ')')
+                .throw(DOMException, 'NotSupportedError');
+
+            // sampleRate outside valid range
+            options = {length: 1, sampleRate: 1};
+            should(
+                () => {
+                  new OfflineAudioContext(options);
+                },
+                'new OfflineAudioContext(' + JSON.stringify(options) + ')')
+                .throw(DOMException, 'NotSupportedError');
+
+            task.done();
+          });
+
+      audit.define(
+          {label: 'options-3', description: 'Valid options'},
+          (task, should) => {
+            let context;
+            let options = {
+              length: 1,
+              sampleRate: 8000,
+            };
+
+            // Verify context with valid constructor has the correct values.
+            should(
+                () => {
+                  context = new OfflineAudioContext(options);
+                },
+                'c = new OfflineAudioContext' + JSON.stringify(options) + ')')
+                .notThrow();
+            should(context.length, 'c.length').beEqualTo(options.length);
+            should(context.sampleRate, 'c.sampleRate')
+                .beEqualTo(options.sampleRate);
+            should(
+                context.destination.channelCount, 'c.destination.channelCount')
+                .beEqualTo(1);
+            should(
+                context.destination.channelCountMode,
+                'c.destination.channelCountMode')
+                .beEqualTo('explicit');
+            should(
+                context.destination.channelInterpretation,
+                'c.destination.channelCountMode')
+                .beEqualTo('speakers');
+
+            options.numberOfChannels = 7;
+            should(
+                () => {
+                  context = new OfflineAudioContext(options);
+                },
+                'c = new OfflineAudioContext' + JSON.stringify(options) + ')')
+                .notThrow();
+            should(
+                context.destination.channelCount, 'c.destination.channelCount')
+                .beEqualTo(options.numberOfChannels);
+
+            task.done();
+          });
+
+      audit.run();
+    </script>
+  </body>
+</html>