diff --git a/tensorflow/core/profiler/utils/BUILD b/tensorflow/core/profiler/utils/BUILD
index da150c29980..a8c25cb8890 100644
--- a/tensorflow/core/profiler/utils/BUILD
+++ b/tensorflow/core/profiler/utils/BUILD
@@ -12,16 +12,6 @@ package_group(
     ],
 )
 
-cc_library(
-    name = "timespan",
-    hdrs = ["timespan.h"],
-    deps = [
-        ":time_utils",
-        "//tensorflow/core/platform:logging",
-        "//tensorflow/core/platform:types",
-    ],
-)
-
 cc_library(
     name = "event_span",
     srcs = ["event_span.cc"],
@@ -36,6 +26,25 @@ cc_library(
     ],
 )
 
+cc_library(
+    name = "math_utils",
+    hdrs = ["math_utils.h"],
+    visibility = [
+        "//perftools/accelerators/xprof/convert:__pkg__",
+        "//perftools/gputools/profiler/collector:__pkg__",
+    ],
+)
+
+cc_library(
+    name = "timespan",
+    hdrs = ["timespan.h"],
+    deps = [
+        ":time_utils",
+        "//tensorflow/core/platform:logging",
+        "//tensorflow/core/platform:types",
+    ],
+)
+
 tf_cc_test(
     name = "timespan_test",
     srcs = ["timespan_test.cc"],
diff --git a/tensorflow/core/profiler/utils/math_utils.h b/tensorflow/core/profiler/utils/math_utils.h
new file mode 100644
index 00000000000..dfa5e38eba8
--- /dev/null
+++ b/tensorflow/core/profiler/utils/math_utils.h
@@ -0,0 +1,32 @@
+/* Copyright 2019 The TensorFlow Authors. All Rights Reserved.
+
+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.
+==============================================================================*/
+
+#ifndef TENSORFLOW_CORE_PROFILER_UTILS_MATH_UTILS_H_
+#define TENSORFLOW_CORE_PROFILER_UTILS_MATH_UTILS_H_
+
+namespace tensorflow {
+namespace profiler {
+
+// Checks the divisor and returns 0 to avoid divide by zero.
+inline double SafeDivide(double dividend, double divisor) {
+  constexpr double kEpsilon = 1.0E-10;
+  if ((-kEpsilon < divisor) && (divisor < kEpsilon)) return 0.0;
+  return dividend / divisor;
+}
+
+}  // namespace profiler
+}  // namespace tensorflow
+
+#endif  // TENSORFLOW_CORE_PROFILER_UTILS_MATH_UTILS_H_