diff --git a/arch/arm64/boot/dts/renesas/ulcb-kf-simple-audio-card-mix+split.dtsi b/arch/arm64/boot/dts/renesas/ulcb-kf-simple-audio-card-mix+split.dtsi
new file mode 100644
index 000000000000..a7a4e18c197a
--- /dev/null
+++ b/arch/arm64/boot/dts/renesas/ulcb-kf-simple-audio-card-mix+split.dtsi
@@ -0,0 +1,152 @@
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Device Tree for ULCB + Kingfisher + Simple Audio Card (MIX + TDM Split)
+ *
+ * Copyright (C) 2022 Renesas Electronics Corp.
+ */
+
+/*
+ * Because it reach to subdevice maximum, it ignore HDMI
+ *
+ *	(A) CPU0 (2ch) <----> (2ch) (X)	ak4613	   (MIX-0)
+ *	(B) CPU1 (2ch)  --/			   (MIX-1)
+ *	(C) CPU3 (2ch)  ----> (8ch) (Y)	PCM3168A-p (TDM-0 : 0,1ch)
+ *	(D) CPU2 (2ch)  --/			   (TDM-1 : 2,3ch)
+ *	(E) CPU4 (2ch)  --/			   (TDM-2 : 4,5ch)
+ *	(F) CPU5 (2ch)  --/			   (TDM-3 : 6,7ch)
+ *	(G) CPU6 (6ch) <----  (6ch) (Z)	PCM3168A-c
+ *
+ *	(A) aplay   -D plughw:0,0 xxx.wav (MIX-0)
+ *	(B) aplay   -D plughw:0,1 xxx.wav (MIX-1)
+ *	(C) aplay   -D plughw:0,2 xxx.wav (TDM-0)
+ *	(D) aplay   -D plughw:0,3 xxx.wav (TDM-1)
+ *	(E) aplay   -D plughw:0,4 xxx.wav (TDM-2)
+ *	(F) aplay   -D plughw:0,5 xxx.wav (TDM-3)
+ *
+ *	(A) arecord -D plughw:0,0 xxx.wav
+ *	(G) arecord -D plughw:0,6 xxx.wav
+ */
+
+&sound_card {
+
+	simple-audio-card,routing = "ak4613 Playback",   "DAI0 Playback",
+				    "ak4613 Playback",   "DAI1 Playback",
+				    "DAI0 Capture",      "ak4613 Capture",
+				    "pcm3168a Playback", "DAI2 Playback",
+				    "pcm3168a Playback", "DAI3 Playback",
+				    "pcm3168a Playback", "DAI4 Playback",
+				    "pcm3168a Playback", "DAI5 Playback";
+
+	/* dai-link@0 is defined in ulcb.dtsi */
+
+	simple-audio-card,dai-link@1 {
+		#address-cells = <1>;
+		#size-cells = <0>;
+		reg = <1>;
+		convert-channels = <8>; /* to 8ch TDM */
+
+		/*
+		 * (C) CPU2
+		 */
+		cpu@0 {
+			reg = <0>;
+			bitclock-master;
+			frame-master;
+			sound-dai = <&rcar_sound 2>;
+		};
+		/*
+		 * (D) CPU3
+		 */
+		cpu@1 {
+			reg = <1>;
+			sound-dai = <&rcar_sound 3>;
+		};
+		/*
+		 * (E) CPU4
+		 */
+		cpu@2 {
+			reg = <2>;
+			sound-dai = <&rcar_sound 4>;
+		};
+		/*
+		 * (F) CPU5
+		 */
+		cpu@3 {
+			reg = <3>;
+			sound-dai = <&rcar_sound 5>;
+		};
+		/*
+		 * (Y) PCM3168A-p
+		 */
+		codec {
+			prefix = "pcm3168a";
+			mclk-fs = <512>;
+			sound-dai = <&pcm3168a 0>;
+		};
+	};
+	simple-audio-card,dai-link@2 {
+		reg = <2>;
+		/*
+		 * (G) CPU6
+		 */
+		cpu {
+			bitclock-master;
+			frame-master;
+			sound-dai = <&rcar_sound 6>;
+		};
+		/*
+		 * (Z) PCM3168A-c
+		 */
+		codec {
+			prefix = "pcm3168a";
+			mclk-fs = <512>;
+			sound-dai = <&pcm3168a 1>;
+		};
+	};
+};
+
+&pcm3168a {
+	/*
+	 * (Y) PCM3168A-p
+	 * (Z) PCM3168A-c
+	 */
+	#sound-dai-cells = <1>;
+};
+
+&rcar_sound {
+	rcar_sound,dai {
+
+		/* dai0-1 are defined in ulcb.dtsi */
+
+		/*
+		 * (C) CPU2
+		 */
+		dai2 {
+			playback = <&ssiu30 &ssi3>;
+		};
+		/*
+		 * (D) CPU3
+		 */
+		dai3 {
+			playback = <&ssiu31 &ssi3>;
+		};
+		/*
+		 * (E) CPU4
+		 */
+		dai4 {
+			playback = <&ssiu32 &ssi3>;
+		};
+		/*
+		 * (F) CPU5
+		 */
+		dai5 {
+			playback = <&ssiu33 &ssi3>;
+		};
+		/*
+		 * (G) CPU6
+		 */
+		dai6 {
+			capture = <&ssi4>;
+		};
+	};
+};
diff --git a/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi b/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi
index 08242d3dee3f..5b71c15c72f8 100644
--- a/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi
+++ b/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi
@@ -448,6 +448,7 @@ &xhci0 {
  * see also ulcb.dtsi
  *
  * #include "ulcb-kf-simple-audio-card.dtsi"
+ * #include "ulcb-kf-simple-audio-card-mix+split.dtsi"
  * #include "ulcb-kf-audio-graph-card.dtsi"
  * #include "ulcb-kf-audio-graph-card-mix+split.dtsi"
  * #include "ulcb-kf-audio-graph-card2-mix+split.dtsi"
diff --git a/arch/arm64/boot/dts/renesas/ulcb-simple-audio-card-mix+split.dtsi b/arch/arm64/boot/dts/renesas/ulcb-simple-audio-card-mix+split.dtsi
new file mode 100644
index 000000000000..767214eb2024
--- /dev/null
+++ b/arch/arm64/boot/dts/renesas/ulcb-simple-audio-card-mix+split.dtsi
@@ -0,0 +1,89 @@
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Device Tree for ULCB + Simple Audio Card (MIXer)
+ *
+ * Copyright (C) 2022 Renesas Electronics Corp.
+ */
+
+/*
+ *	(A) CPU0 (2ch) <----> (2ch) (X) ak4613	(MIX-0)
+ *	(B) CPU1 (2ch)  --/			(MIX-1)
+ *
+ *	(A) aplay   -D plughw:0,0 xxx.wav
+ *	(B) aplay   -D plughw:0,1 xxx.wav
+ *
+ *	(A) arecord -D plughw:0,0 xxx.wav
+ */
+
+/ {
+	sound_card: sound {
+		#address-cells = <1>;
+		#size-cells = <0>;
+
+		compatible = "simple-scu-audio-card";
+		label = "rcar-sound";
+
+		simple-audio-card,prefix  = "ak4613";
+		simple-audio-card,routing = "ak4613 Playback", "DAI0 Playback",
+					    "ak4613 Playback", "DAI1 Playback",
+					    "DAI0 Capture",    "ak4613 Capture";
+
+		simple-audio-card,dai-link@0 {
+			#address-cells = <1>;
+			#size-cells = <0>;
+			reg = <0>;
+			convert-rate = <48000>;
+
+			/*
+			 * (A) CPU0
+			 */
+			cpu@0 {
+				reg = <0>;
+				bitclock-master;
+				frame-master;
+				sound-dai = <&rcar_sound 0>;
+			};
+			/*
+			 * (B) CPU1
+			 */
+			cpu@1 {
+				reg = <1>;
+				sound-dai = <&rcar_sound 1>;
+			};
+			/*
+			 * (X) ak4613
+			 */
+			codec {
+				prefix = "ak4613";
+				sound-dai = <&ak4613>;
+			};
+		};
+	};
+};
+
+&ak4613 {
+	/*
+	 * (X) ak4613
+	 */
+	#sound-dai-cells = <0>;
+};
+
+&rcar_sound {
+	#sound-dai-cells = <1>;
+
+	rcar_sound,dai {
+		/*
+		 * (A) CPU0
+		 */
+		dai0 {
+			playback = <&src1 &ctu02 &mix0 &dvc0 &ssi0>;
+			capture  = <&ssi1 &src0 &dvc1>;
+		};
+		/*
+		 * (B) CPU1
+		 */
+		dai1 {
+			playback = <&src2 &ctu03 &mix0 &dvc0 &ssi0>;
+		};
+	};
+};
diff --git a/arch/arm64/boot/dts/renesas/ulcb.dtsi b/arch/arm64/boot/dts/renesas/ulcb.dtsi
index 172d065d70bb..d693e879b330 100644
--- a/arch/arm64/boot/dts/renesas/ulcb.dtsi
+++ b/arch/arm64/boot/dts/renesas/ulcb.dtsi
@@ -488,12 +488,14 @@ &usb2_phy1 {
 	status = "okay";
 };
 
+
 /*
  * For sound-test.
  *
  * We can switch Audio Card for testing
  *
  * #include "ulcb-simple-audio-card.dtsi"
+ * #include "ulcb-simple-audio-card-mix+split.dtsi"
  * #include "ulcb-audio-graph-card.dtsi"
  * #include "ulcb-audio-graph-card-mix+split.dtsi"
  * #include "ulcb-audio-graph-card2-mix+split.dtsi"
