diff --git a/components/brave_ads/test/BUILD.gn b/components/brave_ads/test/BUILD.gn
index f2c47167d575..bc80cc392927 100644
--- a/components/brave_ads/test/BUILD.gn
+++ b/components/brave_ads/test/BUILD.gn
@@ -64,6 +64,7 @@ source_set("brave_ads_unit_tests") {
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/features/ad_serving/ad_serving_features_unittest.cc",
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/features/anti_targeting/anti_targeting_features_unittest.cc",
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/features/bandits/epsilon_greedy_bandit_features_unittest.cc",
+      "//brave/vendor/bat-native-ads/src/bat/ads/internal/features/conversions/conversions_features_unittest.cc",
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/features/purchase_intent/purchase_intent_features_unittest.cc",
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/features/text_classification/text_classification_features_unittest.cc",
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/features/user_activity/user_activity_features_unittest.cc",
@@ -129,6 +130,7 @@ source_set("brave_ads_unit_tests") {
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/resources/behavioral/bandits/epsilon_greedy_bandit_resource_unittest.cc",
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/resources/behavioral/purchase_intent/purchase_intent_resource_unittest.cc",
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/resources/contextual/text_classification/text_classification_resource_unittest.cc",
+      "//brave/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversions_resource_unittest.cc",
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/resources/frequency_capping/anti_targeting_resource_unittest.cc",
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/security/conversions/conversions_util_unittest.cc",
       "//brave/vendor/bat-native-ads/src/bat/ads/internal/security/crypto_util_unittest.cc",
diff --git a/vendor/bat-native-ads/BUILD.gn b/vendor/bat-native-ads/BUILD.gn
index c0bc101cd372..05f7153a16ca 100644
--- a/vendor/bat-native-ads/BUILD.gn
+++ b/vendor/bat-native-ads/BUILD.gn
@@ -391,6 +391,8 @@ source_set("ads") {
     "src/bat/ads/internal/features/anti_targeting/anti_targeting_features.h",
     "src/bat/ads/internal/features/bandits/epsilon_greedy_bandit_features.cc",
     "src/bat/ads/internal/features/bandits/epsilon_greedy_bandit_features.h",
+    "src/bat/ads/internal/features/conversions/conversions_features.cc",
+    "src/bat/ads/internal/features/conversions/conversions_features.h",
     "src/bat/ads/internal/features/features.cc",
     "src/bat/ads/internal/features/features.h",
     "src/bat/ads/internal/features/features_util.cc",
@@ -552,6 +554,10 @@ source_set("ads") {
     "src/bat/ads/internal/resources/behavioral/purchase_intent/purchase_intent_resource.h",
     "src/bat/ads/internal/resources/contextual/text_classification/text_classification_resource.cc",
     "src/bat/ads/internal/resources/contextual/text_classification/text_classification_resource.h",
+    "src/bat/ads/internal/resources/conversions/conversion_id_pattern_info.cc",
+    "src/bat/ads/internal/resources/conversions/conversion_id_pattern_info.h",
+    "src/bat/ads/internal/resources/conversions/conversions_resource.cc",
+    "src/bat/ads/internal/resources/conversions/conversions_resource.h",
     "src/bat/ads/internal/resources/country_components.h",
     "src/bat/ads/internal/resources/frequency_capping/anti_targeting_info.cc",
     "src/bat/ads/internal/resources/frequency_capping/anti_targeting_info.h",
diff --git a/vendor/bat-native-ads/data/test/resources/nnqccijfhvzwyrxpxwjrpmynaiazctqb b/vendor/bat-native-ads/data/test/resources/nnqccijfhvzwyrxpxwjrpmynaiazctqb
new file mode 100644
index 000000000000..7ac9772067b0
--- /dev/null
+++ b/vendor/bat-native-ads/data/test/resources/nnqccijfhvzwyrxpxwjrpmynaiazctqb
@@ -0,0 +1,15 @@
+{
+  "locale": "us",
+  "version": 1,
+  "timestamp": "2021-04-26 09:00:00",
+  "conversion_id_patterns": {
+    "https://brave.com/foobar": {
+      "id_pattern": "<div.*id=\"conversion-id\".*>(.*)<\/div>",
+      "search_in": "html"
+    },
+    "https://brave.com/foobar?conversion_id=*": {
+      "id_pattern": "conversion_id\\=(.*)",
+      "search_in": "url"
+    }
+  }
+}
\ No newline at end of file
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/ads_impl.cc b/vendor/bat-native-ads/src/bat/ads/internal/ads_impl.cc
index 12e98109db87..ca6b44bdf24a 100644
--- a/vendor/bat-native-ads/src/bat/ads/internal/ads_impl.cc
+++ b/vendor/bat-native-ads/src/bat/ads/internal/ads_impl.cc
@@ -45,6 +45,7 @@
 #include "bat/ads/internal/resources/behavioral/bandits/epsilon_greedy_bandit_resource.h"
 #include "bat/ads/internal/resources/behavioral/purchase_intent/purchase_intent_resource.h"
 #include "bat/ads/internal/resources/contextual/text_classification/text_classification_resource.h"
+#include "bat/ads/internal/resources/conversions/conversions_resource.h"
 #include "bat/ads/internal/resources/country_components.h"
 #include "bat/ads/internal/resources/frequency_capping/anti_targeting_resource.h"
 #include "bat/ads/internal/resources/language_components.h"
@@ -126,6 +127,7 @@ void AdsImpl::ChangeLocale(const std::string& locale) {
   text_classification_resource_->Load();
   purchase_intent_resource_->Load();
   anti_targeting_resource_->Load();
+  conversions_resource_->Load();
 }
 
 void AdsImpl::OnAdsSubdivisionTargetingCodeHasChanged() {
@@ -150,7 +152,8 @@ void AdsImpl::OnHtmlLoaded(const int32_t tab_id,
 
   const std::string original_url = redirect_chain.front();
   ad_transfer_->MaybeTransferAd(tab_id, original_url);
-  conversions_->MaybeConvert(redirect_chain, html);
+  conversions_->MaybeConvert(redirect_chain, html,
+                             conversions_resource_->get());
 }
 
 void AdsImpl::OnTextLoaded(const int32_t tab_id,
@@ -274,6 +277,7 @@ void AdsImpl::OnResourceComponentUpdated(const std::string& id) {
   } else if (kComponentCountryIds.find(id) != kComponentCountryIds.end()) {
     purchase_intent_resource_->Load();
     anti_targeting_resource_->Load();
+    conversions_resource_->Load();
   } else {
     BLOG(0, "Unknown resource for " << id);
   }
@@ -424,6 +428,8 @@ void AdsImpl::set(privacy::TokenGeneratorInterface* token_generator) {
 
   anti_targeting_resource_ = std::make_unique<resource::AntiTargeting>();
 
+  conversions_resource_ = std::make_unique<resource::Conversions>();
+
   ad_targeting_ = std::make_unique<AdTargeting>();
   subdivision_targeting_ =
       std::make_unique<ad_targeting::geographic::SubdivisionTargeting>();
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/ads_impl.h b/vendor/bat-native-ads/src/bat/ads/internal/ads_impl.h
index 88837c896bbb..2cc14ca277a1 100644
--- a/vendor/bat-native-ads/src/bat/ads/internal/ads_impl.h
+++ b/vendor/bat-native-ads/src/bat/ads/internal/ads_impl.h
@@ -47,6 +47,7 @@ class SubdivisionTargeting;
 
 namespace resource {
 class AntiTargeting;
+class Conversions;
 class EpsilonGreedyBandit;
 class PurchaseIntent;
 class TextClassification;
@@ -202,6 +203,7 @@ class AdsImpl : public Ads,
   std::unique_ptr<ad_targeting::processor::PurchaseIntent>
       purchase_intent_processor_;
   std::unique_ptr<resource::AntiTargeting> anti_targeting_resource_;
+  std::unique_ptr<resource::Conversions> conversions_resource_;
   std::unique_ptr<ad_targeting::geographic::SubdivisionTargeting>
       subdivision_targeting_;
   std::unique_ptr<AdTargeting> ad_targeting_;
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions.cc b/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions.cc
index 840e70a641f8..45eec294e2d5 100644
--- a/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions.cc
+++ b/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions.cc
@@ -20,6 +20,7 @@
 #include "bat/ads/internal/database/tables/ad_events_database_table.h"
 #include "bat/ads/internal/database/tables/conversion_queue_database_table.h"
 #include "bat/ads/internal/database/tables/conversions_database_table.h"
+#include "bat/ads/internal/features/conversions/conversions_features.h"
 #include "bat/ads/internal/logging.h"
 #include "bat/ads/internal/time_formatting_util.h"
 #include "bat/ads/internal/url_util.h"
@@ -34,8 +35,8 @@ namespace {
 const int64_t kConvertAfterSeconds =
     base::Time::kHoursPerDay * base::Time::kSecondsPerHour;
 const int64_t kDebugConvertAfterSeconds = 10 * base::Time::kSecondsPerMinute;
-
 const int64_t kExpiredConvertAfterSeconds = 1 * base::Time::kSecondsPerMinute;
+const char kSearchInUrl[] = "url";
 
 bool HasObservationWindowForAdEventExpired(const int observation_window,
                                            const AdEventInfo& ad_event) {
@@ -83,14 +84,41 @@ bool DoesConfirmationTypeMatchConversionType(
   }
 }
 
-std::string ExtractVerifiableConversionIdFromHtml(const std::string& html) {
-  re2::StringPiece text_string_piece(html);
-  RE2 r("<meta.*name=\"ad-conversion-id\".*content=\"(.*)\".*>");
+std::string ExtractConversionIdFromText(
+    const std::string& html,
+    const std::vector<std::string>& redirect_chain,
+    const std::string& conversion_url_pattern,
+    const ConversionIdPatternMap& conversion_id_patterns) {
+  std::string conversion_id;
+  std::string conversion_id_pattern =
+      features::GetGetDefaultConversionIdPattern();
+  std::string text = html;
+
+  const auto iter = conversion_id_patterns.find(conversion_url_pattern);
+  if (iter != conversion_id_patterns.end()) {
+    const ConversionIdPatternInfo conversion_id_pattern_info = iter->second;
+    if (conversion_id_pattern_info.search_in == kSearchInUrl) {
+      const auto url_iter = std::find_if(
+          redirect_chain.begin(), redirect_chain.end(),
+          [=](const std::string& url) {
+            return DoesUrlMatchPattern(url, conversion_url_pattern);
+          });
+
+      if (url_iter == redirect_chain.end()) {
+        return conversion_id;
+      }
+
+      text = *url_iter;
+    }
+
+    conversion_id_pattern = conversion_id_pattern_info.id_pattern;
+  }
 
-  std::string verifiable_conversion_id;
-  RE2::FindAndConsume(&text_string_piece, r, &verifiable_conversion_id);
+  re2::StringPiece text_string_piece(text);
+  RE2 r(conversion_id_pattern);
+  RE2::FindAndConsume(&text_string_piece, r, &conversion_id);
 
-  return verifiable_conversion_id;
+  return conversion_id;
 }
 
 std::set<std::string> GetConvertedCreativeSets(const AdEventList& ad_events) {
@@ -155,8 +183,10 @@ void Conversions::RemoveObserver(ConversionsObserver* observer) {
   observers_.RemoveObserver(observer);
 }
 
-void Conversions::MaybeConvert(const std::vector<std::string>& redirect_chain,
-                               const std::string& html) {
+void Conversions::MaybeConvert(
+    const std::vector<std::string>& redirect_chain,
+    const std::string& html,
+    const ConversionIdPatternMap& conversion_id_patterns) {
   if (!ShouldAllow()) {
     BLOG(1, "Conversions are not allowed");
     return;
@@ -168,7 +198,7 @@ void Conversions::MaybeConvert(const std::vector<std::string>& redirect_chain,
     return;
   }
 
-  CheckRedirectChain(redirect_chain, html);
+  CheckRedirectChain(redirect_chain, html, conversion_id_patterns);
 }
 
 void Conversions::StartTimerIfReady() {
@@ -202,7 +232,8 @@ bool Conversions::ShouldAllow() const {
 
 void Conversions::CheckRedirectChain(
     const std::vector<std::string>& redirect_chain,
-    const std::string& html) {
+    const std::string& html,
+    const ConversionIdPatternMap& conversion_id_patterns) {
   BLOG(1, "Checking URL for conversions");
 
   database::table::AdEvents ad_events_database_table;
@@ -254,8 +285,9 @@ void Conversions::CheckRedirectChain(
           creative_set_ids.insert(ad_event.creative_set_id);
 
           VerifiableConversionInfo verifiable_conversion;
-          verifiable_conversion.id =
-              ExtractVerifiableConversionIdFromHtml(html);
+          verifiable_conversion.id = ExtractConversionIdFromText(
+              html, redirect_chain, conversion.url_pattern,
+              conversion_id_patterns);
           verifiable_conversion.public_key = conversion.advertiser_public_key;
 
           Convert(ad_event, verifiable_conversion);
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions.h b/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions.h
index 86606f8988a3..84b2d868ed90 100644
--- a/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions.h
+++ b/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions.h
@@ -17,6 +17,7 @@
 #include "bat/ads/internal/conversions/conversion_queue_item_info.h"
 #include "bat/ads/internal/conversions/conversions_observer.h"
 #include "bat/ads/internal/conversions/verifiable_conversion_info.h"
+#include "bat/ads/internal/resources/conversions/conversion_id_pattern_info.h"
 #include "bat/ads/internal/security/conversions/verifiable_conversion_envelope_info.h"
 #include "bat/ads/internal/timer.h"
 
@@ -34,7 +35,8 @@ class Conversions {
   bool ShouldAllow() const;
 
   void MaybeConvert(const std::vector<std::string>& redirect_chain,
-                    const std::string& html);
+                    const std::string& html,
+                    const ConversionIdPatternMap& conversion_id_patterns);
 
   void StartTimerIfReady();
 
@@ -44,7 +46,8 @@ class Conversions {
   Timer timer_;
 
   void CheckRedirectChain(const std::vector<std::string>& redirect_chain,
-                          const std::string& html);
+                          const std::string& html,
+                          const ConversionIdPatternMap& conversion_id_patterns);
 
   void Convert(const AdEventInfo& ad_event,
                const VerifiableConversionInfo& verifiable_conversion);
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions_unittest.cc b/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions_unittest.cc
index d7e5179ae9cf..607951c17610 100644
--- a/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions_unittest.cc
+++ b/vendor/bat-native-ads/src/bat/ads/internal/conversions/conversions_unittest.cc
@@ -10,7 +10,9 @@
 #include "base/strings/stringprintf.h"
 #include "bat/ads/internal/ad_events/ad_events.h"
 #include "bat/ads/internal/database/tables/ad_events_database_table.h"
+#include "bat/ads/internal/database/tables/conversion_queue_database_table.h"
 #include "bat/ads/internal/database/tables/conversions_database_table.h"
+#include "bat/ads/internal/resources/conversions/conversions_resource.h"
 #include "bat/ads/internal/unittest_base.h"
 #include "bat/ads/internal/unittest_util.h"
 #include "bat/ads/pref_names.h"
@@ -25,6 +27,8 @@ class BatAdsConversionsTest : public UnitTestBase {
       : conversions_(std::make_unique<Conversions>()),
         ad_events_database_table_(
             std::make_unique<database::table::AdEvents>()),
+        conversion_queue_database_table_(
+            std::make_unique<database::table::ConversionQueue>()),
         conversions_database_table_(
             std::make_unique<database::table::Conversions>()) {}
 
@@ -58,6 +62,8 @@ class BatAdsConversionsTest : public UnitTestBase {
 
   std::unique_ptr<Conversions> conversions_;
   std::unique_ptr<database::table::AdEvents> ad_events_database_table_;
+  std::unique_ptr<database::table::ConversionQueue>
+      conversion_queue_database_table_;
   std::unique_ptr<database::table::Conversions> conversions_database_table_;
 };
 
@@ -80,7 +86,7 @@ TEST_F(BatAdsConversionsTest, ShouldNotAllowConversionTracking) {
   SaveConversions(conversions);
 
   // Act
-  conversions_->MaybeConvert({"https://www.foobar.com/signup"}, "");
+  conversions_->MaybeConvert({"https://www.foobar.com/signup"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -113,7 +119,7 @@ TEST_F(BatAdsConversionsTest, ConvertViewedAd) {
   FireAdEvent(conversion.creative_set_id, ConfirmationType::kViewed);
 
   // Act
-  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -151,7 +157,7 @@ TEST_F(BatAdsConversionsTest, ConvertClickedAd) {
   FireAdEvent(conversion.creative_set_id, ConfirmationType::kClicked);
 
   // Act
-  conversions_->MaybeConvert({"https://www.foo.com/bar/baz"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/bar/baz"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -200,9 +206,9 @@ TEST_F(BatAdsConversionsTest, ConvertMultipleAds) {
   FireAdEvent(conversion_2.creative_set_id, ConfirmationType::kClicked);
 
   // Act
-  conversions_->MaybeConvert({"https://www.foo.com/qux"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/qux"}, "", {});
 
-  conversions_->MaybeConvert({"https://www.foo.com/bar/baz"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/bar/baz"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -247,7 +253,7 @@ TEST_F(BatAdsConversionsTest, ConvertViewedAdWhenAdWasDismissed) {
   FireAdEvent(conversion.creative_set_id, ConfirmationType::kDismissed);
 
   // Act
-  conversions_->MaybeConvert({"https://www.foo.com/quxbarbaz"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/quxbarbaz"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -288,7 +294,7 @@ TEST_F(BatAdsConversionsTest, DoNotConvertNonViewedOrClickedAds) {
   FireAdEvent(conversion.creative_set_id, ConfirmationType::kDownvoted);
 
   // Act
-  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -321,7 +327,7 @@ TEST_F(BatAdsConversionsTest, DoNotConvertViewedAdForPostClick) {
   FireAdEvent(conversion.creative_set_id, ConfirmationType::kViewed);
 
   // Act
-  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -343,7 +349,7 @@ TEST_F(BatAdsConversionsTest, DoNotConvertAdIfConversionDoesNotExist) {
   FireAdEvent(creative_set_id, ConfirmationType::kViewed);
 
   // Act
-  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "", {});
 
   // Assert
   const std::string condition =
@@ -376,10 +382,10 @@ TEST_F(BatAdsConversionsTest,
 
   FireAdEvent(conversion.creative_set_id, ConfirmationType::kViewed);
 
-  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "", {});
 
   // Act
-  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/bar"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -399,7 +405,7 @@ TEST_F(BatAdsConversionsTest,
 }
 
 TEST_F(BatAdsConversionsTest,
-       DoNotConvertAdWhenUrlDoesNotMatchConversionPattern) {
+       DoNotConvertAdWhenUrlDoesNotMatchConversionIdPattern) {
   // Arrange
   ConversionList conversions;
 
@@ -417,7 +423,7 @@ TEST_F(BatAdsConversionsTest,
   FireAdEvent(conversion.creative_set_id, ConfirmationType::kViewed);
 
   // Act
-  conversions_->MaybeConvert({"https://www.foo.com/qux"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/qux"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -453,7 +459,7 @@ TEST_F(BatAdsConversionsTest, ConvertAdWhenTheConversionIsOnTheCuspOfExpiring) {
                                   base::TimeDelta::FromMinutes(1));
 
   // Act
-  conversions_->MaybeConvert({"https://foo.bar.com/qux"}, "");
+  conversions_->MaybeConvert({"https://foo.bar.com/qux"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -492,7 +498,7 @@ TEST_F(BatAdsConversionsTest, DoNotConvertAdWhenTheConversionHasExpired) {
   task_environment_.FastForwardBy(base::TimeDelta::FromDays(3));
 
   // Act
-  conversions_->MaybeConvert({"https://www.foo.com/bar/qux"}, "");
+  conversions_->MaybeConvert({"https://www.foo.com/bar/qux"}, "", {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -526,8 +532,8 @@ TEST_F(BatAdsConversionsTest, ConvertAdForRedirectChainIntermediateUrl) {
 
   // Act
   conversions_->MaybeConvert(
-      {"https://foo.com/bar", "https://foo.com/baz", "https://foo.com/qux"},
-      "");
+      {"https://foo.com/bar", "https://foo.com/baz", "https://foo.com/qux"}, "",
+      {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -565,8 +571,8 @@ TEST_F(BatAdsConversionsTest, ConvertAdForRedirectChainOriginalUrl) {
 
   // Act
   conversions_->MaybeConvert(
-      {"https://foo.com/bar", "https://foo.com/baz", "https://foo.com/qux"},
-      "");
+      {"https://foo.com/bar", "https://foo.com/baz", "https://foo.com/qux"}, "",
+      {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -604,8 +610,8 @@ TEST_F(BatAdsConversionsTest, ConvertAdForRedirectChainUrl) {
 
   // Act
   conversions_->MaybeConvert(
-      {"https://foo.com/bar", "https://foo.com/baz", "https://foo.com/qux"},
-      "");
+      {"https://foo.com/bar", "https://foo.com/baz", "https://foo.com/qux"}, "",
+      {});
 
   // Assert
   const std::string condition = base::StringPrintf(
@@ -624,4 +630,141 @@ TEST_F(BatAdsConversionsTest, ConvertAdForRedirectChainUrl) {
       });
 }
 
+TEST_F(BatAdsConversionsTest, ExtractConversionId) {
+  // Arrange
+  resource::Conversions resource;
+  resource.Load();
+
+  ConversionList conversions;
+
+  ConversionInfo conversion;
+  conversion.advertiser_public_key =
+      "ofIveUY/bM7qlL9eIkAv/xbjDItFs1xRTTYKRZZsPHI=";
+  conversion.creative_set_id = "3519f52c-46a4-4c48-9c2b-c264c0067f04";
+  conversion.type = "postview";
+  conversion.url_pattern = "https://brave.com/thankyou";
+  conversion.observation_window = 3;
+  conversion.expiry_timestamp =
+      CalculateExpiryTimestamp(conversion.observation_window);
+  conversions.push_back(conversion);
+
+  SaveConversions(conversions);
+
+  FireAdEvent(conversion.creative_set_id, ConfirmationType::kViewed);
+
+  // Act
+  conversions_->MaybeConvert(
+      {"https://foo.bar/", "https://brave.com/thankyou"},
+      "<html><meta name=\"ad-conversion-id\" content=\"abc123\"></html>",
+      resource.get());
+
+  // Assert
+  conversion_queue_database_table_->GetAll(
+      [=](const Result result,
+          const ConversionQueueItemList& conversion_queue_items) {
+        ASSERT_EQ(Result::SUCCESS, result);
+
+        ASSERT_EQ(1UL, conversion_queue_items.size());
+        ConversionQueueItemInfo item = conversion_queue_items.front();
+
+        ASSERT_EQ(conversion.creative_set_id, item.creative_set_id);
+        ASSERT_EQ(conversion.advertiser_public_key, item.advertiser_public_key);
+
+        const std::string expected_conversion_id = "abc123";
+        EXPECT_EQ(expected_conversion_id, item.conversion_id);
+      });
+}
+
+TEST_F(BatAdsConversionsTest, ExtractConversionIdWithResourcePatternFromHtml) {
+  // Arrange
+  resource::Conversions resource;
+  resource.Load();
+
+  ConversionList conversions;
+
+  ConversionInfo conversion;
+  conversion.advertiser_public_key =
+      "ofIveUY/bM7qlL9eIkAv/xbjDItFs1xRTTYKRZZsPHI=";
+  conversion.creative_set_id = "3519f52c-46a4-4c48-9c2b-c264c0067f04";
+  conversion.type = "postview";
+  conversion.url_pattern = "https://brave.com/foobar";
+  conversion.observation_window = 3;
+  conversion.expiry_timestamp =
+      CalculateExpiryTimestamp(conversion.observation_window);
+  conversions.push_back(conversion);
+
+  SaveConversions(conversions);
+
+  FireAdEvent(conversion.creative_set_id, ConfirmationType::kViewed);
+
+  // Act
+  // See associated patterns in the verifiable conversion resource
+  // /data/test/resources/nnqccijfhvzwyrxpxwjrpmynaiazctqb
+  conversions_->MaybeConvert(
+      {"https://foo.bar/", "https://brave.com/foobar"},
+      "<html><div id=\"conversion-id\">abc123</div></html>", resource.get());
+
+  // Assert
+  conversion_queue_database_table_->GetAll(
+      [=](const Result result,
+          const ConversionQueueItemList& conversion_queue_items) {
+        ASSERT_EQ(Result::SUCCESS, result);
+
+        ASSERT_EQ(1UL, conversion_queue_items.size());
+        ConversionQueueItemInfo item = conversion_queue_items.front();
+
+        ASSERT_EQ(conversion.creative_set_id, item.creative_set_id);
+        ASSERT_EQ(conversion.advertiser_public_key, item.advertiser_public_key);
+
+        const std::string expected_conversion_id = "abc123";
+        EXPECT_EQ(expected_conversion_id, item.conversion_id);
+      });
+}
+
+TEST_F(BatAdsConversionsTest, ExtractConversionIdWithResourcePatternFromUrl) {
+  // Arrange
+  resource::Conversions resource;
+  resource.Load();
+
+  ConversionList conversions;
+
+  ConversionInfo conversion;
+  conversion.advertiser_public_key =
+      "ofIveUY/bM7qlL9eIkAv/xbjDItFs1xRTTYKRZZsPHI=";
+  conversion.creative_set_id = "3519f52c-46a4-4c48-9c2b-c264c0067f04";
+  conversion.type = "postview";
+  conversion.url_pattern = "https://brave.com/foobar?conversion_id=*";
+  conversion.observation_window = 3;
+  conversion.expiry_timestamp =
+      CalculateExpiryTimestamp(conversion.observation_window);
+  conversions.push_back(conversion);
+
+  SaveConversions(conversions);
+
+  FireAdEvent(conversion.creative_set_id, ConfirmationType::kViewed);
+
+  // Act
+  // See associated patterns in the verifiable conversion resource
+  // /data/test/resources/nnqccijfhvzwyrxpxwjrpmynaiazctqb
+  conversions_->MaybeConvert(
+      {"https://foo.bar/", "https://brave.com/foobar?conversion_id=abc123"},
+      "<html><div id=\"conversion-id\">foobar</div></html>", resource.get());
+
+  // Assert
+  conversion_queue_database_table_->GetAll(
+      [=](const Result result,
+          const ConversionQueueItemList& conversion_queue_items) {
+        ASSERT_EQ(Result::SUCCESS, result);
+
+        ASSERT_EQ(1UL, conversion_queue_items.size());
+        ConversionQueueItemInfo item = conversion_queue_items.front();
+
+        ASSERT_EQ(conversion.creative_set_id, item.creative_set_id);
+        ASSERT_EQ(conversion.advertiser_public_key, item.advertiser_public_key);
+
+        const std::string expected_conversion_id = "abc123";
+        EXPECT_EQ(expected_conversion_id, item.conversion_id);
+      });
+}
+
 }  // namespace ads
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/features/conversions/conversions_features.cc b/vendor/bat-native-ads/src/bat/ads/internal/features/conversions/conversions_features.cc
new file mode 100644
index 000000000000..cbb2d7ec7051
--- /dev/null
+++ b/vendor/bat-native-ads/src/bat/ads/internal/features/conversions/conversions_features.cc
@@ -0,0 +1,46 @@
+/* Copyright (c) 2021 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#include "bat/ads/internal/features/conversions/conversions_features.h"
+
+#include "bat/ads/internal/features/features_util.h"
+
+namespace ads {
+namespace features {
+
+namespace {
+
+const char kFeatureName[] = "Conversions";
+
+const char kFieldTrialParameterResourceVersion[] =
+    "conversions_resource_version";
+const int kDefaultResourceVersion = 1;
+
+const char kFieldTrialParameterDefaultConversionIdPattern[] =
+    "conversions_default_conversion_id_pattern";
+const char kDefaultDefaultConversionIdPattern[] =
+    "<meta.*name=\"ad-conversion-id\".*content=\"(.*)\".*>";
+
+}  // namespace
+
+const base::Feature kFeature{kFeatureName, base::FEATURE_ENABLED_BY_DEFAULT};
+
+bool IsConversionsEnabled() {
+  return base::FeatureList::IsEnabled(kFeature);
+}
+
+int GetConversionsResourceVersion() {
+  return GetFieldTrialParamByFeatureAsInt(
+      kFeature, kFieldTrialParameterResourceVersion, kDefaultResourceVersion);
+}
+
+std::string GetGetDefaultConversionIdPattern() {
+  return GetFieldTrialParamByFeatureAsString(
+      kFeature, kFieldTrialParameterDefaultConversionIdPattern,
+      kDefaultDefaultConversionIdPattern);
+}
+
+}  // namespace features
+}  // namespace ads
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/features/conversions/conversions_features.h b/vendor/bat-native-ads/src/bat/ads/internal/features/conversions/conversions_features.h
new file mode 100644
index 000000000000..60fb6b2d1f61
--- /dev/null
+++ b/vendor/bat-native-ads/src/bat/ads/internal/features/conversions/conversions_features.h
@@ -0,0 +1,28 @@
+/* Copyright (c) 2021 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#ifndef BRAVE_VENDOR_BAT_NATIVE_ADS_SRC_BAT_ADS_INTERNAL_FEATURES_CONVERSIONS_CONVERSIONS_FEATURES_H_
+#define BRAVE_VENDOR_BAT_NATIVE_ADS_SRC_BAT_ADS_INTERNAL_FEATURES_CONVERSIONS_CONVERSIONS_FEATURES_H_
+
+#include <cstdint>
+#include <string>
+
+#include "base/feature_list.h"
+
+namespace ads {
+namespace features {
+
+extern const base::Feature kConversions;
+
+bool IsConversionsEnabled();
+
+int GetConversionsResourceVersion();
+
+std::string GetGetDefaultConversionIdPattern();
+
+}  // namespace features
+}  // namespace ads
+
+#endif  // BRAVE_VENDOR_BAT_NATIVE_ADS_SRC_BAT_ADS_INTERNAL_FEATURES_CONVERSIONS_CONVERSIONS_FEATURES_H_
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/features/conversions/conversions_features_unittest.cc b/vendor/bat-native-ads/src/bat/ads/internal/features/conversions/conversions_features_unittest.cc
new file mode 100644
index 000000000000..c6a920db920d
--- /dev/null
+++ b/vendor/bat-native-ads/src/bat/ads/internal/features/conversions/conversions_features_unittest.cc
@@ -0,0 +1,43 @@
+/* Copyright (c) 2021 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#include "bat/ads/internal/features/conversions/conversions_features.h"
+
+#include "bat/ads/internal/unittest_base.h"
+
+// npm run test -- brave_unit_tests --filter=BatAds*
+
+namespace ads {
+
+TEST(BatAdsConversionsFeaturesTest, ConversionsEnabled) {
+  // Arrange
+
+  // Act
+
+  // Assert
+  EXPECT_TRUE(features::IsConversionsEnabled());
+}
+
+TEST(BatAdsConversionsFeaturesTest, ConversionsResourceVersion) {
+  // Arrange
+
+  // Act
+
+  // Assert
+  EXPECT_EQ(1, features::GetConversionsResourceVersion());
+}
+
+TEST(BatAdsConversionsFeaturesTest, DefaultConversionIdPattern) {
+  // Arrange
+
+  // Act
+
+  // Assert
+  std::string expected_pattern =
+      "<meta.*name=\"ad-conversion-id\".*content=\"(.*)\".*>";
+  EXPECT_EQ(expected_pattern, features::GetGetDefaultConversionIdPattern());
+}
+
+}  // namespace ads
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversion_id_pattern_info.cc b/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversion_id_pattern_info.cc
new file mode 100644
index 000000000000..a655fc3fe205
--- /dev/null
+++ b/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversion_id_pattern_info.cc
@@ -0,0 +1,28 @@
+/* Copyright (c) 2021 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#include "bat/ads/internal/resources/conversions/conversion_id_pattern_info.h"
+
+namespace ads {
+
+ConversionIdPatternInfo::ConversionIdPatternInfo() = default;
+
+ConversionIdPatternInfo::ConversionIdPatternInfo(
+    const ConversionIdPatternInfo& info) = default;
+
+ConversionIdPatternInfo::~ConversionIdPatternInfo() = default;
+
+bool ConversionIdPatternInfo::operator==(
+    const ConversionIdPatternInfo& rhs) const {
+  return id_pattern == rhs.id_pattern && url_pattern == rhs.url_pattern &&
+         search_in == rhs.search_in;
+}
+
+bool ConversionIdPatternInfo::operator!=(
+    const ConversionIdPatternInfo& rhs) const {
+  return !(*this == rhs);
+}
+
+}  // namespace ads
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversion_id_pattern_info.h b/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversion_id_pattern_info.h
new file mode 100644
index 000000000000..f6f29bb10ebc
--- /dev/null
+++ b/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversion_id_pattern_info.h
@@ -0,0 +1,31 @@
+/* Copyright (c) 2021 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#ifndef BRAVE_VENDOR_BAT_NATIVE_ADS_SRC_BAT_ADS_INTERNAL_RESOURCES_CONVERSIONS_CONVERSION_ID_PATTERN_INFO_H_
+#define BRAVE_VENDOR_BAT_NATIVE_ADS_SRC_BAT_ADS_INTERNAL_RESOURCES_CONVERSIONS_CONVERSION_ID_PATTERN_INFO_H_
+
+#include <map>
+#include <string>
+
+namespace ads {
+
+struct ConversionIdPatternInfo {
+  ConversionIdPatternInfo();
+  ConversionIdPatternInfo(const ConversionIdPatternInfo& info);
+  ~ConversionIdPatternInfo();
+
+  bool operator==(const ConversionIdPatternInfo& rhs) const;
+  bool operator!=(const ConversionIdPatternInfo& rhs) const;
+
+  std::string id_pattern;
+  std::string url_pattern;
+  std::string search_in;
+};
+
+using ConversionIdPatternMap = std::map<std::string, ConversionIdPatternInfo>;
+
+}  // namespace ads
+
+#endif  // BRAVE_VENDOR_BAT_NATIVE_ADS_SRC_BAT_ADS_INTERNAL_RESOURCES_CONVERSIONS_CONVERSION_ID_PATTERN_INFO_H_
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversions_resource.cc b/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversions_resource.cc
new file mode 100644
index 000000000000..c85783ca04fd
--- /dev/null
+++ b/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversions_resource.cc
@@ -0,0 +1,129 @@
+/* Copyright (c) 2021 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#include "bat/ads/internal/resources/conversions/conversions_resource.h"
+
+#include <utility>
+
+#include "base/json/json_reader.h"
+#include "bat/ads/internal/ads_client_helper.h"
+#include "bat/ads/internal/logging.h"
+#include "bat/ads/result.h"
+
+namespace ads {
+namespace resource {
+
+namespace {
+const char kResourceId[] = "nnqccijfhvzwyrxpxwjrpmynaiazctqb";
+const char kVersionId = 1;
+}  // namespace
+
+Conversions::Conversions() = default;
+
+Conversions::~Conversions() = default;
+
+bool Conversions::IsInitialized() const {
+  return is_initialized_;
+}
+
+void Conversions::Load() {
+  AdsClientHelper::Get()->LoadAdsResource(
+      kResourceId, kVersionId,
+      [=](const Result result, const std::string& json) {
+        if (result != SUCCESS) {
+          BLOG(1, "Failed to load resource " << kResourceId);
+          is_initialized_ = false;
+          return;
+        }
+
+        BLOG(1, "Successfully loaded resource " << kResourceId);
+
+        if (!FromJson(json)) {
+          BLOG(1, "Failed to initialize resource " << kResourceId);
+          is_initialized_ = false;
+          return;
+        }
+
+        is_initialized_ = true;
+
+        BLOG(1, "Successfully initialized resource " << kResourceId);
+      });
+}
+
+ConversionIdPatternMap Conversions::get() const {
+  return conversion_id_patterns_;
+}
+
+///////////////////////////////////////////////////////////////////////////////
+
+bool Conversions::FromJson(const std::string& json) {
+  ConversionIdPatternMap conversion_id_patterns;
+
+  base::Optional<base::Value> root = base::JSONReader::Read(json);
+  if (!root) {
+    BLOG(1, "Failed to load from JSON, root missing");
+    return false;
+  }
+
+  if (base::Optional<int> version = root->FindIntPath("version")) {
+    if (kVersionId != *version) {
+      BLOG(1, "Failed to load from JSON, version missing");
+      return false;
+    }
+  }
+
+  base::Value* conversion_id_patterns_value =
+      root->FindDictPath("conversion_id_patterns");
+  if (!conversion_id_patterns_value) {
+    BLOG(1, "Failed to load from JSON, conversion patterns missing");
+    return false;
+  }
+
+  if (!conversion_id_patterns_value->is_dict()) {
+    BLOG(1, "Failed to load from JSON, conversion patterns not of type dict");
+    return false;
+  }
+
+  base::DictionaryValue* dict;
+  if (!conversion_id_patterns_value->GetAsDictionary(&dict)) {
+    BLOG(1, "Failed to load from JSON, get conversion patterns as dict");
+    return false;
+  }
+
+  for (base::DictionaryValue::Iterator iter(*dict); !iter.IsAtEnd();
+       iter.Advance()) {
+    if (!iter.value().is_dict()) {
+      BLOG(1, "Failed to load from JSON, conversion pattern not of type dict")
+      return false;
+    }
+
+    const std::string* id_pattern = iter.value().FindStringKey("id_pattern");
+    if (id_pattern->empty()) {
+      BLOG(1, "Failed to load from JSON, pattern id_pattern missing");
+      return false;
+    }
+
+    const std::string* search_in = iter.value().FindStringKey("search_in");
+    if (search_in->empty()) {
+      BLOG(1, "Failed to load from JSON, pattern search_in missing");
+      return false;
+    }
+
+    ConversionIdPatternInfo info;
+    info.id_pattern = *id_pattern;
+    info.search_in = *search_in;
+    info.url_pattern = iter.key();
+    conversion_id_patterns.insert({info.url_pattern, info});
+  }
+
+  conversion_id_patterns_ = conversion_id_patterns;
+
+  BLOG(1, "Parsed verifiable conversion resource version " << kVersionId);
+
+  return true;
+}
+
+}  // namespace resource
+}  // namespace ads
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversions_resource.h b/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversions_resource.h
new file mode 100644
index 000000000000..4089ead65c6c
--- /dev/null
+++ b/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversions_resource.h
@@ -0,0 +1,42 @@
+/* Copyright (c) 2021 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#ifndef BRAVE_VENDOR_BAT_NATIVE_ADS_SRC_BAT_ADS_INTERNAL_RESOURCES_CONVERSIONS_CONVERSIONS_RESOURCE_H_
+#define BRAVE_VENDOR_BAT_NATIVE_ADS_SRC_BAT_ADS_INTERNAL_RESOURCES_CONVERSIONS_CONVERSIONS_RESOURCE_H_
+
+#include <string>
+
+#include "bat/ads/internal/resources/conversions/conversion_id_pattern_info.h"
+#include "bat/ads/internal/resources/resource.h"
+
+namespace ads {
+namespace resource {
+
+class Conversions : public Resource<ConversionIdPatternMap> {
+ public:
+  Conversions();
+  ~Conversions() override;
+
+  Conversions(const Conversions&) = delete;
+  Conversions& operator=(const Conversions&) = delete;
+
+  bool IsInitialized() const override;
+
+  void Load();
+
+  ConversionIdPatternMap get() const override;
+
+ private:
+  bool is_initialized_ = false;
+
+  ConversionIdPatternMap conversion_id_patterns_;
+
+  bool FromJson(const std::string& json);
+};
+
+}  // namespace resource
+}  // namespace ads
+
+#endif  // BRAVE_VENDOR_BAT_NATIVE_ADS_SRC_BAT_ADS_INTERNAL_RESOURCES_CONVERSIONS_CONVERSIONS_RESOURCE_H_
diff --git a/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversions_resource_unittest.cc b/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversions_resource_unittest.cc
new file mode 100644
index 000000000000..2c6a12caf9bb
--- /dev/null
+++ b/vendor/bat-native-ads/src/bat/ads/internal/resources/conversions/conversions_resource_unittest.cc
@@ -0,0 +1,48 @@
+/* Copyright (c) 2021 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#include "bat/ads/internal/resources/conversions/conversions_resource.h"
+
+#include "bat/ads/internal/unittest_base.h"
+#include "bat/ads/internal/unittest_util.h"
+
+// npm run test -- brave_unit_tests --filter=BatAds*
+
+namespace ads {
+namespace resource {
+
+class BatAdsConversionsResourceTest : public UnitTestBase {
+ protected:
+  BatAdsConversionsResourceTest() = default;
+
+  ~BatAdsConversionsResourceTest() override = default;
+};
+
+TEST_F(BatAdsConversionsResourceTest, Load) {
+  // Arrange
+  resource::Conversions resource;
+
+  // Act
+  resource.Load();
+
+  // Assert
+  const bool is_initialized = resource.IsInitialized();
+  EXPECT_TRUE(is_initialized);
+}
+
+TEST_F(BatAdsConversionsResourceTest, Get) {
+  // Arrange
+  resource::Conversions resource;
+  resource.Load();
+
+  // Act
+  ConversionIdPatternMap conversion_id_patterns = resource.get();
+
+  // Assert
+  EXPECT_EQ(2u, conversion_id_patterns.size());
+}
+
+}  // namespace resource
+}  // namespace ads