This CL is based on the patch:

ppapi/ppapi_tests.gypi

 # Copyright (c) 2011 The Chromium Authors. All rights reserved.
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
 {
   'targets': [
      {
       'target_name': 'ppapi_example',
       'dependencies': [
         'ppapi.gyp:ppapi_cpp'
@@ skipping 243 matching lines @@
         'ppapi_example_skeleton',
         'ppapi.gyp:ppapi_cpp',
       ],
       'sources': [
         'examples/mouse_lock/mouse_lock.cc',
       ],
     },
   ],
 
   'conditions': [
+    ['disable_nacl!=1', {
+      'targets': [
+         {
+          'target_name': 'ppapi_nacl_tests',
+          'type': 'none',
+          'dependencies': [
+             'native_client/native_client.gyp:nacl_irt',
+           ],
+          'variables': {
+            'nexe_target': 'ppapi_nacl_tests',
+            'build_glibc': 0,
+            'build_newlib': 1,
+            'include_dirs': [
+              'lib/gl/include',
+              '..',
+            ],
+            'sources': [
+              # Common test files
+              'tests/test_case.cc',
+              'tests/test_utils.cc',
+              'tests/testing_instance.cc',
+    
+              # Compile-time tests
+              'tests/test_c_includes.c',
+              'tests/test_cpp_includes.cc',
+              'tests/test_struct_sizes.c',
+    
+              # Test cases (PLEASE KEEP THIS SECTION IN ALPHABETICAL ORDER)
+              # Add/uncomment PPAPI interfaces below when they get proxied.
+              # Not yet proxied.
+              #'test_broker.cc',
+              # Not yet proxied.
+              #'test_buffer.cc',
+              # Not yet proxied.
+              #'test_char_set.cc',
+              'tests/test_cursor_control.cc',
+              # Fails in DeleteDirectoryRecursively.
+              # BUG: http://code.google.com/p/nativeclient/issues/detail?id=2107
+              #'test_directory_reader.cc',
+              'tests/test_file_io.cc',
+              'tests/test_file_ref.cc',
+              'tests/test_file_system.cc',
+              'tests/test_memory.cc',
+              'tests/test_graphics_2d.cc',
+              'tests/test_image_data.cc',
+              'tests/test_paint_aggregator.cc',
+              # test_post_message.cc relies on synchronous scripting, which is not
+              # available for untrusted tests.
+              # Does not compile under nacl (uses private interface ExecuteScript).
+              #'test_post_message.cc',
+              'tests/test_scrollbar.cc',
+              # Not yet proxied.
+              #'tests/test_transport.cc',
+              # Not yet proxied.
+              #'tests/test_uma.cc',
+              # Activating the URL loader test requires a test httpd that
+              # understands HTTP POST, which our current httpd.py doesn't.
+              # It also requires deactivating the tests that use FileIOTrusted
+              # when running in NaCl.
+              #'tests/test_url_loader.cc',
+              # Does not compile under nacl (uses VarPrivate).
+              #'test_url_util.cc',
+              # Not yet proxied.
+              #'test_video_decoder.cc',
+              'tests/test_var.cc',
+    
+              # Deprecated test cases.
+              #'tests/test_instance_deprecated.cc',
+              # Var_deprecated fails in TestPassReference, and we probably won't
+              # fix it.
+              #'tests/test_var_deprecated.cc'
+            ],
+          },
+        },
+      ],
+    }],
     # NOTE: the PPAPI examples fail to build on mac & windows.
     # http://code.google.com/p/chromium/issues/detail?id=54005 tracks mac.
     ['OS!="mac"', {
       'targets': [
         {
           'target_name': 'ppapi_example_c_stub',
           'dependencies': [
             'ppapi_example_skeleton',
             'ppapi.gyp:ppapi_c',
           ],
@@ skipping 129 matching lines @@
             'lib/gl/include',
           ],
           'sources': [
             'examples/video_capture/video_capture.cc',
           ],
         },
       ],
     }]
   ]
 }