diff --git a/aconfig/settings_flag_declarations.aconfig b/aconfig/settings_flag_declarations.aconfig
new file mode 100644
index 00000000000..c4c33b09930
--- /dev/null
+++ b/aconfig/settings_flag_declarations.aconfig
@@ -0,0 +1,8 @@
+package: "com.android.settings.flags"
+
+flag {
+    name: "show_factory_reset_cancel_button"
+    namespace: "android_settings"
+    description: "This flag controls whether to show a Cancel button when factory reset"
+    bug: "300634367"
+}
diff --git a/src/com/android/settings/MainClear.java b/src/com/android/settings/MainClear.java
index 58fc0d5f942..0aba5ca4614 100644
--- a/src/com/android/settings/MainClear.java
+++ b/src/com/android/settings/MainClear.java
@@ -63,6 +63,7 @@ import androidx.annotation.VisibleForTesting;
 
 import com.android.settings.core.InstrumentedFragment;
 import com.android.settings.enterprise.ActionDisabledByAdminDialogHelper;
+import com.android.settings.flags.Flags;
 import com.android.settings.network.SubscriptionUtil;
 import com.android.settings.password.ChooseLockSettingsHelper;
 import com.android.settings.password.ConfirmLockPattern;
@@ -431,14 +432,24 @@ public class MainClear extends InstrumentedFragment implements OnGlobalLayoutLis
 
         final GlifLayout layout = mContentView.findViewById(R.id.setup_wizard_layout);
         final FooterBarMixin mixin = layout.getMixin(FooterBarMixin.class);
+        final Activity activity = getActivity();
         mixin.setPrimaryButton(
-                new FooterButton.Builder(getActivity())
+                new FooterButton.Builder(activity)
                         .setText(R.string.main_clear_button_text)
                         .setListener(mInitiateListener)
                         .setButtonType(ButtonType.OTHER)
                         .setTheme(com.google.android.setupdesign.R.style.SudGlifButton_Primary)
-                        .build()
-        );
+                        .build());
+        if (Flags.showFactoryResetCancelButton()) {
+            mixin.setSecondaryButton(
+                    new FooterButton.Builder(activity)
+                            .setText(android.R.string.cancel)
+                            .setListener(view -> activity.onBackPressed())
+                            .setButtonType(ButtonType.CANCEL)
+                            .setTheme(
+                                    com.google.android.setupdesign.R.style.SudGlifButton_Secondary)
+                            .build());
+        }
         mInitiateButton = mixin.getPrimaryButton();
     }
 
diff --git a/tests/unit/Android.bp b/tests/unit/Android.bp
index 0f045a8ca38..327b6aad1c4 100644
--- a/tests/unit/Android.bp
+++ b/tests/unit/Android.bp
@@ -21,6 +21,7 @@ android_test {
         "aconfig_settings_flags_lib",
         "androidx.arch.core_core-testing",
         "androidx.test.core",
+        "androidx.test.espresso.core",
         "androidx.test.rules",
         "androidx.test.ext.junit",
         "androidx.preference_preference",
diff --git a/tests/unit/src/com/android/settings/MainClearTest.kt b/tests/unit/src/com/android/settings/MainClearTest.kt
new file mode 100644
index 00000000000..05f06dfd4d6
--- /dev/null
+++ b/tests/unit/src/com/android/settings/MainClearTest.kt
@@ -0,0 +1,68 @@
+/*
+ * Copyright (C) 2023 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.
+ */
+
+package com.android.settings
+
+import android.platform.test.flag.junit.SetFlagsRule
+import androidx.test.core.app.ActivityScenario
+import androidx.test.espresso.Espresso.onView
+import androidx.test.espresso.action.ViewActions.click
+import androidx.test.espresso.assertion.ViewAssertions.doesNotExist
+import androidx.test.espresso.assertion.ViewAssertions.matches
+import androidx.test.espresso.matcher.ViewMatchers.isDisplayed
+import androidx.test.espresso.matcher.ViewMatchers.withText
+import androidx.test.ext.junit.runners.AndroidJUnit4
+import com.android.settings.Settings.FactoryResetActivity
+import com.android.settings.flags.Flags
+import com.google.common.truth.Truth.assertThat
+import org.junit.Rule
+import org.junit.Test
+import org.junit.runner.RunWith
+
+/** Test [MainClear]. */
+@RunWith(AndroidJUnit4::class)
+class MainClearTest {
+    @get:Rule
+    val mSetFlagsRule = SetFlagsRule()
+
+    @Test
+    fun factoryResetCancelButton_flagDisabled_noCancelButton() {
+        mSetFlagsRule.disableFlags(Flags.FLAG_SHOW_FACTORY_RESET_CANCEL_BUTTON)
+        ActivityScenario.launch(FactoryResetActivity::class.java).use {
+            ensurePrimaryButton()
+            onView(withText(android.R.string.cancel)).check(doesNotExist())
+            it.onActivity { activity -> assertThat(activity.isFinishing).isFalse() }
+        }
+    }
+
+    @Test
+    fun factoryResetCancelButton_flagEnabled_showCancelButton() {
+        mSetFlagsRule.enableFlags(Flags.FLAG_SHOW_FACTORY_RESET_CANCEL_BUTTON)
+        ActivityScenario.launch(FactoryResetActivity::class.java).use {
+            ensurePrimaryButton()
+            it.onActivity { activity -> assertThat(activity.isFinishing).isFalse() }
+
+            // Note: onView CANNOT be called within onActivity block, which runs in the main thread
+            onView(withText(android.R.string.cancel)).check(matches(isDisplayed())).perform(click())
+
+            it.onActivity { activity -> assertThat(activity.isFinishing).isTrue() }
+        }
+    }
+
+    private fun ensurePrimaryButton() {
+        onView(withText(R.string.main_clear_button_text)).check(matches(isDisplayed()))
+    }
+}
\ No newline at end of file