diff --git a/gpu/command_buffer/client/client_test_helper.cc b/gpu/command_buffer/client/client_test_helper.cc
index 4fd55a3274a87..8512d4fb58151 100644
--- a/gpu/command_buffer/client/client_test_helper.cc
+++ b/gpu/command_buffer/client/client_test_helper.cc
@@ -98,11 +98,8 @@ void FakeCommandBufferServiceBase::SetContextLostReason(
   state_.context_lost_reason = reason;
 }
 
-// GCC requires these declarations, but MSVC requires they not be present
-#ifndef _MSC_VER
 const int32_t FakeCommandBufferServiceBase::kTransferBufferBaseId;
 const int32_t FakeCommandBufferServiceBase::kMaxTransferBuffers;
-#endif
 
 MockClientCommandBuffer::MockClientCommandBuffer() {
   DelegateToFake();
diff --git a/gpu/command_buffer/client/fenced_allocator_test.cc b/gpu/command_buffer/client/fenced_allocator_test.cc
index d0601d9f55c08..158154386cbf8 100644
--- a/gpu/command_buffer/client/fenced_allocator_test.cc
+++ b/gpu/command_buffer/client/fenced_allocator_test.cc
@@ -62,9 +62,7 @@ class BaseFencedAllocatorTest : public testing::Test {
   base::test::SingleThreadTaskEnvironment task_environment_;
 };
 
-#ifndef _MSC_VER
 const unsigned int BaseFencedAllocatorTest::kBufferSize;
-#endif
 
 // Test fixture for FencedAllocator test - Creates a FencedAllocator, using a
 // CommandBufferHelper with a mock AsyncAPIInterface for its interface (calling
diff --git a/gpu/command_buffer/client/gles2_implementation_unittest.cc b/gpu/command_buffer/client/gles2_implementation_unittest.cc
index cbf99f5358b2a..1f4f495faf15b 100644
--- a/gpu/command_buffer/client/gles2_implementation_unittest.cc
+++ b/gpu/command_buffer/client/gles2_implementation_unittest.cc
@@ -621,8 +621,6 @@ void GLES3ImplementationTest::SetUp() {
   ASSERT_TRUE(Initialize(init_options));
 }
 
-// GCC requires these declarations, but MSVC requires they not be present
-#ifndef _MSC_VER
 const uint8_t GLES2ImplementationTest::kInitialValue;
 const int32_t GLES2ImplementationTest::kNumCommandEntries;
 const int32_t GLES2ImplementationTest::kCommandBufferSizeBytes;
@@ -649,7 +647,6 @@ const GLuint GLES2ImplementationTest::kTexturesStartId;
 const GLuint GLES2ImplementationTest::kTransformFeedbacksStartId;
 const GLuint GLES2ImplementationTest::kQueriesStartId;
 const GLuint GLES2ImplementationTest::kVertexArraysStartId;
-#endif
 
 TEST_F(GLES2ImplementationTest, Basic) {
   EXPECT_TRUE(gl_->share_group());
diff --git a/gpu/command_buffer/client/implementation_base.cc b/gpu/command_buffer/client/implementation_base.cc
index 33636128bf181..0492f62a9f77e 100644
--- a/gpu/command_buffer/client/implementation_base.cc
+++ b/gpu/command_buffer/client/implementation_base.cc
@@ -20,10 +20,8 @@
 
 namespace gpu {
 
-#if !defined(_MSC_VER)
 const uint32_t ImplementationBase::kMaxSizeOfSimpleResult;
 const uint32_t ImplementationBase::kStartingOffset;
-#endif
 
 ImplementationBase::ImplementationBase(CommandBufferHelper* helper,
                                        TransferBufferInterface* transfer_buffer,
diff --git a/gpu/command_buffer/client/mapped_memory_unittest.cc b/gpu/command_buffer/client/mapped_memory_unittest.cc
index 7d352c85e57ad..9d115cc23040b 100644
--- a/gpu/command_buffer/client/mapped_memory_unittest.cc
+++ b/gpu/command_buffer/client/mapped_memory_unittest.cc
@@ -59,9 +59,7 @@ class MappedMemoryTestBase : public testing::Test {
   base::test::SingleThreadTaskEnvironment task_environment_;
 };
 
-#ifndef _MSC_VER
 const unsigned int MappedMemoryTestBase::kBufferSize;
-#endif
 
 // Test fixture for MemoryChunk test - Creates a MemoryChunk, using a
 // CommandBufferHelper with a mock AsyncAPIInterface for its interface (calling
@@ -94,9 +92,7 @@ class MemoryChunkTest : public MappedMemoryTestBase {
   scoped_refptr<gpu::Buffer> buffer_;
 };
 
-#ifndef _MSC_VER
 const int32_t MemoryChunkTest::kShmId;
-#endif
 
 TEST_F(MemoryChunkTest, Basic) {
   const unsigned int kSize = 16;
diff --git a/gpu/command_buffer/client/raster_implementation_unittest.cc b/gpu/command_buffer/client/raster_implementation_unittest.cc
index f59d22b9b779c..cb03fa4278aec 100644
--- a/gpu/command_buffer/client/raster_implementation_unittest.cc
+++ b/gpu/command_buffer/client/raster_implementation_unittest.cc
@@ -324,8 +324,6 @@ class RasterImplementationManualInitTest : public RasterImplementationTest {
   void SetUp() override {}
 };
 
-// GCC requires these declarations, but MSVC requires they not be present
-#ifndef _MSC_VER
 const uint8_t RasterImplementationTest::kInitialValue;
 const uint32_t RasterImplementationTest::kNumCommandEntries;
 const uint32_t RasterImplementationTest::kCommandBufferSizeBytes;
@@ -338,7 +336,6 @@ const GLuint RasterImplementationTest::kStartId;
 const GLuint RasterImplementationTest::kBuffersStartId;
 const GLuint RasterImplementationTest::kTexturesStartId;
 const GLuint RasterImplementationTest::kQueriesStartId;
-#endif
 
 TEST_F(RasterImplementationTest, GetBucketContents) {
   const uint32_t kBucketId = RasterImplementation::kResultBucketId;
diff --git a/gpu/command_buffer/client/ring_buffer_test.cc b/gpu/command_buffer/client/ring_buffer_test.cc
index 65ddddc655393..56c1db12e6a54 100644
--- a/gpu/command_buffer/client/ring_buffer_test.cc
+++ b/gpu/command_buffer/client/ring_buffer_test.cc
@@ -88,10 +88,8 @@ class BaseRingBufferTest : public testing::Test {
   base::test::SingleThreadTaskEnvironment task_environment_;
 };
 
-#ifndef _MSC_VER
 const unsigned int BaseRingBufferTest::kBaseOffset;
 const unsigned int BaseRingBufferTest::kBufferSize;
-#endif
 
 // Test fixture for RingBuffer test - Creates a RingBuffer, using a
 // CommandBufferHelper with a mock AsyncAPIInterface for its interface (calling
diff --git a/gpu/command_buffer/client/transfer_buffer_unittest.cc b/gpu/command_buffer/client/transfer_buffer_unittest.cc
index de45278919c6d..5a9a09c561ca5 100644
--- a/gpu/command_buffer/client/transfer_buffer_unittest.cc
+++ b/gpu/command_buffer/client/transfer_buffer_unittest.cc
@@ -90,14 +90,11 @@ void TransferBufferTest::TearDown() {
   transfer_buffer_.reset();
 }
 
-// GCC requires these declarations, but MSVC requires they not be present
-#ifndef _MSC_VER
 const int32_t TransferBufferTest::kNumCommandEntries;
 const int32_t TransferBufferTest::kCommandBufferSizeBytes;
 const uint32_t TransferBufferTest::kStartingOffset;
 const uint32_t TransferBufferTest::kAlignment;
 const uint32_t TransferBufferTest::kTransferBufferSize;
-#endif
 
 TEST_F(TransferBufferTest, Basic) {
   Initialize();
@@ -326,8 +323,6 @@ void TransferBufferExpandContractTest::TearDown() {
   transfer_buffer_.reset();
 }
 
-// GCC requires these declarations, but MSVC requires they not be present
-#ifndef _MSC_VER
 const int32_t TransferBufferExpandContractTest::kNumCommandEntries;
 const int32_t TransferBufferExpandContractTest::kCommandBufferSizeBytes;
 const uint32_t TransferBufferExpandContractTest::kStartingOffset;
@@ -335,7 +330,6 @@ const uint32_t TransferBufferExpandContractTest::kAlignment;
 const uint32_t TransferBufferExpandContractTest::kStartTransferBufferSize;
 const uint32_t TransferBufferExpandContractTest::kMaxTransferBufferSize;
 const uint32_t TransferBufferExpandContractTest::kMinTransferBufferSize;
-#endif
 
 TEST_F(TransferBufferExpandContractTest, ExpandWithSmallAllocations) {
   int32_t token = helper_->InsertToken();
diff --git a/gpu/command_buffer/client/vertex_array_object_manager_unittest.cc b/gpu/command_buffer/client/vertex_array_object_manager_unittest.cc
index b532ef7527ff3..f11e84de21bd1 100644
--- a/gpu/command_buffer/client/vertex_array_object_manager_unittest.cc
+++ b/gpu/command_buffer/client/vertex_array_object_manager_unittest.cc
@@ -37,12 +37,9 @@ class VertexArrayObjectManagerTest : public testing::Test {
   std::unique_ptr<VertexArrayObjectManager> manager_;
 };
 
-// GCC requires these declarations, but MSVC requires they not be present
-#ifndef _MSC_VER
 const GLuint VertexArrayObjectManagerTest::kMaxAttribs;
 const GLuint VertexArrayObjectManagerTest::kClientSideArrayBuffer;
 const GLuint VertexArrayObjectManagerTest::kClientSideElementArrayBuffer;
-#endif
 
 TEST_F(VertexArrayObjectManagerTest, Basic) {
   EXPECT_FALSE(manager_->HaveEnabledClientSideBuffers());
diff --git a/gpu/command_buffer/common/gles2_cmd_format_test.cc b/gpu/command_buffer/common/gles2_cmd_format_test.cc
index a3b8e34a9df37..a1bc7750b3d73 100644
--- a/gpu/command_buffer/common/gles2_cmd_format_test.cc
+++ b/gpu/command_buffer/common/gles2_cmd_format_test.cc
@@ -53,10 +53,7 @@ class GLES2FormatTest : public testing::Test {
   unsigned char buffer_[1024];
 };
 
-// GCC requires these declarations, but MSVC requires they not be present
-#ifndef _MSC_VER
 const unsigned char GLES2FormatTest::kInitialValue;
-#endif
 
 #include "gpu/command_buffer/common/gles2_cmd_format_test_autogen.h"
 
diff --git a/gpu/command_buffer/common/raster_cmd_format_test.cc b/gpu/command_buffer/common/raster_cmd_format_test.cc
index fa15cc2b3451c..744b1a050f772 100644
--- a/gpu/command_buffer/common/raster_cmd_format_test.cc
+++ b/gpu/command_buffer/common/raster_cmd_format_test.cc
@@ -54,10 +54,7 @@ class RasterFormatTest : public testing::Test {
   unsigned char buffer_[1024];
 };
 
-// GCC requires these declarations, but MSVC requires they not be present
-#ifndef _MSC_VER
 const unsigned char RasterFormatTest::kInitialValue;
-#endif
 
 #include "gpu/command_buffer/common/raster_cmd_format_test_autogen.h"
 
diff --git a/gpu/command_buffer/common/webgpu_cmd_format_test.cc b/gpu/command_buffer/common/webgpu_cmd_format_test.cc
index 95af7e20151cf..91530e486c476 100644
--- a/gpu/command_buffer/common/webgpu_cmd_format_test.cc
+++ b/gpu/command_buffer/common/webgpu_cmd_format_test.cc
@@ -54,10 +54,7 @@ class WebGPUFormatTest : public testing::Test {
   unsigned char buffer_[1024];
 };
 
-// GCC requires these declarations, but MSVC requires they not be present
-#ifndef _MSC_VER
 const unsigned char WebGPUFormatTest::kInitialValue;
-#endif
 
 #include "gpu/command_buffer/common/webgpu_cmd_format_test_autogen.h"