diff --git a/sound/soc/mediatek/mt8186/mt8186-dai-pcm.c b/sound/soc/mediatek/mt8186/mt8186-dai-pcm.c
new file mode 100644
index 000000000000..73b3f720ed35
--- /dev/null
+++ b/sound/soc/mediatek/mt8186/mt8186-dai-pcm.c
@@ -0,0 +1,432 @@
+// SPDX-License-Identifier: GPL-2.0
+//
+// MediaTek ALSA SoC Audio DAI I2S Control
+//
+// Copyright (c) 2022 MediaTek Inc.
+// Author: Jiaxin Yu <jiaxin.yu@mediatek.com>
+
+#include <linux/regmap.h>
+#include <sound/pcm_params.h>
+#include "mt8186-afe-common.h"
+#include "mt8186-afe-gpio.h"
+#include "mt8186-interconnection.h"
+
+struct mtk_afe_pcm_priv {
+	unsigned int id;
+	unsigned int fmt;
+	unsigned int bck_invert;
+	unsigned int lck_invert;
+};
+
+enum AUD_TX_LCH_RPT {
+	AUD_TX_LCH_RPT_NO_REPEAT = 0,
+	AUD_TX_LCH_RPT_REPEAT = 1
+};
+
+enum AUD_VBT_16K_MODE {
+	AUD_VBT_16K_MODE_DISABLE = 0,
+	AUD_VBT_16K_MODE_ENABLE = 1
+};
+
+enum AUD_EXT_MODEM {
+	AUD_EXT_MODEM_SELECT_INTERNAL = 0,
+	AUD_EXT_MODEM_SELECT_EXTERNAL = 1
+};
+
+enum AUD_PCM_SYNC_TYPE {
+	/* bck sync length = 1 */
+	AUD_PCM_ONE_BCK_CYCLE_SYNC = 0,
+	/* bck sync length = PCM_INTF_CON1[9:13] */
+	AUD_PCM_EXTENDED_BCK_CYCLE_SYNC = 1
+};
+
+enum AUD_BT_MODE {
+	AUD_BT_MODE_DUAL_MIC_ON_TX = 0,
+	AUD_BT_MODE_SINGLE_MIC_ON_TX = 1
+};
+
+enum AUD_PCM_AFIFO_SRC {
+	/* slave mode & external modem uses different crystal */
+	AUD_PCM_AFIFO_ASRC = 0,
+	/* slave mode & external modem uses the same crystal */
+	AUD_PCM_AFIFO_AFIFO = 1
+};
+
+enum AUD_PCM_CLOCK_SOURCE {
+	AUD_PCM_CLOCK_MASTER_MODE = 0,
+	AUD_PCM_CLOCK_SLAVE_MODE = 1
+};
+
+enum AUD_PCM_WLEN {
+	AUD_PCM_WLEN_PCM_32_BCK_CYCLES = 0,
+	AUD_PCM_WLEN_PCM_64_BCK_CYCLES = 1
+};
+
+enum AUD_PCM_24BIT {
+	AUD_PCM_24BIT_PCM_16_BITS = 0,
+	AUD_PCM_24BIT_PCM_24_BITS = 1
+};
+
+enum AUD_PCM_MODE {
+	AUD_PCM_MODE_PCM_MODE_8K = 0,
+	AUD_PCM_MODE_PCM_MODE_16K = 1,
+	AUD_PCM_MODE_PCM_MODE_32K = 2,
+	AUD_PCM_MODE_PCM_MODE_48K = 3,
+};
+
+enum AUD_PCM_FMT {
+	AUD_PCM_FMT_I2S = 0,
+	AUD_PCM_FMT_EIAJ = 1,
+	AUD_PCM_FMT_PCM_MODE_A = 2,
+	AUD_PCM_FMT_PCM_MODE_B = 3
+};
+
+enum AUD_BCLK_OUT_INV {
+	AUD_BCLK_OUT_INV_NO_INVERSE = 0,
+	AUD_BCLK_OUT_INV_INVERSE = 1
+};
+
+enum AUD_LRCLK_OUT_INV {
+	AUD_LRCLK_OUT_INV_NO_INVERSE = 0,
+	AUD_LRCLK_OUT_INV_INVERSE = 1
+};
+
+enum AUD_PCM_EN {
+	AUD_PCM_EN_DISABLE = 0,
+	AUD_PCM_EN_ENABLE = 1
+};
+
+/* dai component */
+static const struct snd_kcontrol_new mtk_pcm_1_playback_ch1_mix[] = {
+	SOC_DAPM_SINGLE_AUTODISABLE("ADDA_UL_CH1 Switch", AFE_CONN7,
+				    I_ADDA_UL_CH1, 1, 0),
+	SOC_DAPM_SINGLE_AUTODISABLE("DL2_CH1 Switch", AFE_CONN7,
+				    I_DL2_CH1, 1, 0),
+	SOC_DAPM_SINGLE_AUTODISABLE("DL4_CH1 Switch", AFE_CONN7_1,
+				    I_DL4_CH1, 1, 0),
+};
+
+static const struct snd_kcontrol_new mtk_pcm_1_playback_ch2_mix[] = {
+	SOC_DAPM_SINGLE_AUTODISABLE("ADDA_UL_CH2 Switch", AFE_CONN8,
+				    I_ADDA_UL_CH2, 1, 0),
+	SOC_DAPM_SINGLE_AUTODISABLE("DL2_CH2 Switch", AFE_CONN8,
+				    I_DL2_CH2, 1, 0),
+	SOC_DAPM_SINGLE_AUTODISABLE("DL4_CH2 Switch", AFE_CONN8_1,
+				    I_DL4_CH2, 1, 0),
+};
+
+static int mtk_pcm_en_event(struct snd_soc_dapm_widget *w,
+			    struct snd_kcontrol *kcontrol,
+			    int event)
+{
+	struct snd_soc_component *cmpnt = snd_soc_dapm_to_component(w->dapm);
+	struct mtk_base_afe *afe = snd_soc_component_get_drvdata(cmpnt);
+
+	dev_dbg(afe->dev, "%s(), name %s, event 0x%x\n",
+		__func__, w->name, event);
+
+	switch (event) {
+	case SND_SOC_DAPM_PRE_PMU:
+		mt8186_afe_gpio_request(afe->dev, true, MT8186_DAI_PCM, 0);
+		break;
+	case SND_SOC_DAPM_POST_PMD:
+		mt8186_afe_gpio_request(afe->dev, false, MT8186_DAI_PCM, 0);
+		break;
+	}
+
+	return 0;
+}
+
+/* pcm in/out lpbk */
+static const char * const pcm_lpbk_mux_map[] = {
+	"Normal", "Lpbk",
+};
+
+static int pcm_lpbk_mux_map_value[] = {
+	0, 1,
+};
+
+static SOC_VALUE_ENUM_SINGLE_AUTODISABLE_DECL(pcm_in_lpbk_mux_map_enum,
+					      PCM_INTF_CON1,
+					      PCM_I2S_PCM_LOOPBACK_SFT,
+					      1,
+					      pcm_lpbk_mux_map,
+					      pcm_lpbk_mux_map_value);
+
+static const struct snd_kcontrol_new pcm_in_lpbk_mux_control =
+	SOC_DAPM_ENUM("PCM In Lpbk Select", pcm_in_lpbk_mux_map_enum);
+
+static SOC_VALUE_ENUM_SINGLE_AUTODISABLE_DECL(pcm_out_lpbk_mux_map_enum,
+					      PCM_INTF_CON1,
+					      PCM_I2S_PCM_LOOPBACK_SFT,
+					      1,
+					      pcm_lpbk_mux_map,
+					      pcm_lpbk_mux_map_value);
+
+static const struct snd_kcontrol_new pcm_out_lpbk_mux_control =
+	SOC_DAPM_ENUM("PCM Out Lpbk Select", pcm_out_lpbk_mux_map_enum);
+
+static const struct snd_soc_dapm_widget mtk_dai_pcm_widgets[] = {
+	/* inter-connections */
+	SND_SOC_DAPM_MIXER("PCM_1_PB_CH1", SND_SOC_NOPM, 0, 0,
+			   mtk_pcm_1_playback_ch1_mix,
+			   ARRAY_SIZE(mtk_pcm_1_playback_ch1_mix)),
+	SND_SOC_DAPM_MIXER("PCM_1_PB_CH2", SND_SOC_NOPM, 0, 0,
+			   mtk_pcm_1_playback_ch2_mix,
+			   ARRAY_SIZE(mtk_pcm_1_playback_ch2_mix)),
+
+	SND_SOC_DAPM_SUPPLY("PCM_1_EN",
+			    PCM_INTF_CON1, PCM_EN_SFT, 0,
+			    mtk_pcm_en_event,
+			    SND_SOC_DAPM_PRE_PMU | SND_SOC_DAPM_POST_PMD),
+
+	/* pcm in lpbk */
+	SND_SOC_DAPM_MUX("PCM_In_Lpbk_Mux",
+			 SND_SOC_NOPM, 0, 0, &pcm_in_lpbk_mux_control),
+
+	/* pcm out lpbk */
+	SND_SOC_DAPM_MUX("PCM_Out_Lpbk_Mux",
+			 SND_SOC_NOPM, 0, 0, &pcm_out_lpbk_mux_control),
+};
+
+static const struct snd_soc_dapm_route mtk_dai_pcm_routes[] = {
+	{"PCM 1 Playback", NULL, "PCM_1_PB_CH1"},
+	{"PCM 1 Playback", NULL, "PCM_1_PB_CH2"},
+
+	{"PCM 1 Playback", NULL, "PCM_1_EN"},
+	{"PCM 1 Capture", NULL, "PCM_1_EN"},
+
+	{"PCM_1_PB_CH1", "DL2_CH1 Switch", "DL2"},
+	{"PCM_1_PB_CH2", "DL2_CH2 Switch", "DL2"},
+
+	{"PCM_1_PB_CH1", "DL4_CH1 Switch", "DL4"},
+	{"PCM_1_PB_CH2", "DL4_CH2 Switch", "DL4"},
+
+	/* pcm out lpbk */
+	{"PCM_Out_Lpbk_Mux", "Lpbk", "PCM 1 Playback"},
+	{"I2S0", NULL, "PCM_Out_Lpbk_Mux"},
+
+	/* pcm in lpbk */
+	{"PCM_In_Lpbk_Mux", "Lpbk", "PCM 1 Capture"},
+	{"I2S3", NULL, "PCM_In_Lpbk_Mux"},
+};
+
+/* dai ops */
+static int mtk_dai_pcm_hw_params(struct snd_pcm_substream *substream,
+				 struct snd_pcm_hw_params *params,
+				 struct snd_soc_dai *dai)
+{
+	struct mtk_base_afe *afe = snd_soc_dai_get_drvdata(dai);
+	struct mt8186_afe_private *afe_priv = afe->platform_priv;
+	int pcm_id = dai->id;
+	struct mtk_afe_pcm_priv *pcm_priv = afe_priv->dai_priv[pcm_id];
+	unsigned int rate = params_rate(params);
+	unsigned int rate_reg = mt8186_rate_transform(afe->dev, rate, dai->id);
+	snd_pcm_format_t format = params_format(params);
+	unsigned int data_width =
+		snd_pcm_format_width(format);
+	unsigned int wlen_width =
+		snd_pcm_format_physical_width(format);
+	unsigned int pcm_con = 0;
+
+	dev_info(afe->dev, "%s(), id %d, stream %d, widget active p %d, c %d\n",
+		 __func__,
+		 dai->id,
+		 substream->stream,
+		 dai->playback_widget->active,
+		 dai->capture_widget->active);
+	dev_info(afe->dev, "%s(), rate %d, rate_reg %d, data_width %d, wlen_width %d\n",
+		 __func__,
+		 rate,
+		 rate_reg,
+		 data_width,
+		 wlen_width);
+
+	if (dai->playback_widget->active || dai->capture_widget->active)
+		return 0;
+
+	switch (dai->id) {
+	case MT8186_DAI_PCM:
+		pcm_con |= AUD_TX_LCH_RPT_NO_REPEAT << PCM_TX_LCH_RPT_SFT;
+		pcm_con |= AUD_VBT_16K_MODE_DISABLE << PCM_VBT_16K_MODE_SFT;
+		pcm_con |= AUD_EXT_MODEM_SELECT_EXTERNAL << PCM_EXT_MODEM_SFT;
+		pcm_con |= AUD_PCM_ONE_BCK_CYCLE_SYNC << PCM_SYNC_TYPE_SFT;
+		pcm_con |= AUD_BT_MODE_DUAL_MIC_ON_TX << PCM_BT_MODE_SFT;
+		pcm_con |= AUD_PCM_AFIFO_AFIFO << PCM_BYP_ASRC_SFT;
+		pcm_con |= AUD_PCM_CLOCK_MASTER_MODE << PCM_SLAVE_SFT;
+		pcm_con |= 0 << PCM_SYNC_LENGTH_SFT;
+
+		/* sampling rate */
+		pcm_con |= rate_reg << PCM_MODE_SFT;
+
+		/* format */
+		pcm_con |= pcm_priv->fmt << PCM_FMT_SFT;
+
+		/* 24bit data width */
+		if (data_width > 16)
+			pcm_con |= AUD_PCM_24BIT_PCM_24_BITS << PCM_24BIT_SFT;
+		else
+			pcm_con |= AUD_PCM_24BIT_PCM_16_BITS << PCM_24BIT_SFT;
+
+		/* wlen width*/
+		if (wlen_width > 16)
+			pcm_con |= AUD_PCM_WLEN_PCM_64_BCK_CYCLES << PCM_WLEN_SFT;
+		else
+			pcm_con |= AUD_PCM_WLEN_PCM_32_BCK_CYCLES << PCM_WLEN_SFT;
+
+		/* clock invert */
+		pcm_con |= pcm_priv->lck_invert << PCM_SYNC_OUT_INV_SFT;
+		pcm_con |= pcm_priv->bck_invert << PCM_BCLK_OUT_INV_SFT;
+
+		regmap_update_bits(afe->regmap, PCM_INTF_CON1,
+				   0xfffffffe, pcm_con);
+		break;
+	default:
+		dev_info(afe->dev, "%s(), id %d not support\n",
+			 __func__, dai->id);
+		return -EINVAL;
+	}
+
+	return 0;
+}
+
+static int mtk_dai_pcm_set_fmt(struct snd_soc_dai *dai, unsigned int fmt)
+{
+	struct mtk_base_afe *afe = snd_soc_dai_get_drvdata(dai);
+	struct mt8186_afe_private *afe_priv = afe->platform_priv;
+	struct mtk_afe_pcm_priv *pcm_priv = afe_priv->dai_priv[dai->id];
+
+	if (!pcm_priv) {
+		dev_info(afe->dev, "%s(), tdm_priv == NULL", __func__);
+		return -EINVAL;
+	}
+
+	/* DAI mode*/
+	switch (fmt & SND_SOC_DAIFMT_FORMAT_MASK) {
+	case SND_SOC_DAIFMT_I2S:
+		pcm_priv->fmt = AUD_PCM_FMT_I2S;
+		break;
+	case SND_SOC_DAIFMT_LEFT_J:
+		pcm_priv->fmt = AUD_PCM_FMT_EIAJ;
+		break;
+	case SND_SOC_DAIFMT_DSP_A:
+		pcm_priv->fmt = AUD_PCM_FMT_PCM_MODE_A;
+		break;
+	case SND_SOC_DAIFMT_DSP_B:
+		pcm_priv->fmt = AUD_PCM_FMT_PCM_MODE_B;
+		break;
+	default:
+		pcm_priv->fmt = AUD_PCM_FMT_I2S;
+	}
+
+	/* DAI clock inversion*/
+	switch (fmt & SND_SOC_DAIFMT_INV_MASK) {
+	case SND_SOC_DAIFMT_NB_NF:
+		pcm_priv->bck_invert = AUD_BCLK_OUT_INV_NO_INVERSE;
+		pcm_priv->lck_invert = AUD_LRCLK_OUT_INV_NO_INVERSE;
+		break;
+	case SND_SOC_DAIFMT_NB_IF:
+		pcm_priv->bck_invert = AUD_BCLK_OUT_INV_NO_INVERSE;
+		pcm_priv->lck_invert = AUD_BCLK_OUT_INV_INVERSE;
+		break;
+	case SND_SOC_DAIFMT_IB_NF:
+		pcm_priv->bck_invert = AUD_BCLK_OUT_INV_INVERSE;
+		pcm_priv->lck_invert = AUD_LRCLK_OUT_INV_NO_INVERSE;
+		break;
+	case SND_SOC_DAIFMT_IB_IF:
+		pcm_priv->bck_invert = AUD_BCLK_OUT_INV_INVERSE;
+		pcm_priv->lck_invert = AUD_BCLK_OUT_INV_INVERSE;
+		break;
+	default:
+		pcm_priv->bck_invert = AUD_BCLK_OUT_INV_NO_INVERSE;
+		pcm_priv->lck_invert = AUD_LRCLK_OUT_INV_NO_INVERSE;
+		break;
+	}
+
+	return 0;
+}
+
+static const struct snd_soc_dai_ops mtk_dai_pcm_ops = {
+	.hw_params = mtk_dai_pcm_hw_params,
+	.set_fmt = mtk_dai_pcm_set_fmt,
+};
+
+/* dai driver */
+#define MTK_PCM_RATES (SNDRV_PCM_RATE_8000 |\
+		       SNDRV_PCM_RATE_16000 |\
+		       SNDRV_PCM_RATE_32000 |\
+		       SNDRV_PCM_RATE_48000)
+
+#define MTK_PCM_FORMATS (SNDRV_PCM_FMTBIT_S16_LE |\
+			 SNDRV_PCM_FMTBIT_S24_LE |\
+			 SNDRV_PCM_FMTBIT_S32_LE)
+
+static struct snd_soc_dai_driver mtk_dai_pcm_driver[] = {
+	{
+		.name = "PCM 1",
+		.id = MT8186_DAI_PCM,
+		.playback = {
+			.stream_name = "PCM 1 Playback",
+			.channels_min = 1,
+			.channels_max = 2,
+			.rates = MTK_PCM_RATES,
+			.formats = MTK_PCM_FORMATS,
+		},
+		.capture = {
+			.stream_name = "PCM 1 Capture",
+			.channels_min = 1,
+			.channels_max = 2,
+			.rates = MTK_PCM_RATES,
+			.formats = MTK_PCM_FORMATS,
+		},
+		.ops = &mtk_dai_pcm_ops,
+		.symmetric_rate = 1,
+		.symmetric_sample_bits = 1,
+	},
+};
+
+static struct mtk_afe_pcm_priv *init_pcm_priv_data(struct mtk_base_afe *afe)
+{
+	struct mtk_afe_pcm_priv *pcm_priv;
+
+	pcm_priv = devm_kzalloc(afe->dev, sizeof(struct mtk_afe_pcm_priv),
+				GFP_KERNEL);
+	if (!pcm_priv)
+		return NULL;
+
+	pcm_priv->id = MT8186_DAI_PCM;
+	pcm_priv->fmt = AUD_PCM_FMT_I2S;
+	pcm_priv->bck_invert = AUD_BCLK_OUT_INV_NO_INVERSE;
+	pcm_priv->lck_invert = AUD_LRCLK_OUT_INV_NO_INVERSE;
+
+	return pcm_priv;
+}
+
+int mt8186_dai_pcm_register(struct mtk_base_afe *afe)
+{
+	struct mt8186_afe_private *afe_priv = afe->platform_priv;
+	struct mtk_afe_pcm_priv *pcm_priv;
+	struct mtk_base_afe_dai *dai;
+
+	dai = devm_kzalloc(afe->dev, sizeof(*dai), GFP_KERNEL);
+	if (!dai)
+		return -ENOMEM;
+
+	list_add(&dai->list, &afe->sub_dais);
+
+	dai->dai_drivers = mtk_dai_pcm_driver;
+	dai->num_dai_drivers = ARRAY_SIZE(mtk_dai_pcm_driver);
+
+	dai->dapm_widgets = mtk_dai_pcm_widgets;
+	dai->num_dapm_widgets = ARRAY_SIZE(mtk_dai_pcm_widgets);
+	dai->dapm_routes = mtk_dai_pcm_routes;
+	dai->num_dapm_routes = ARRAY_SIZE(mtk_dai_pcm_routes);
+
+	pcm_priv = init_pcm_priv_data(afe);
+	if (!pcm_priv)
+		return -ENOMEM;
+
+	afe_priv->dai_priv[MT8186_DAI_PCM] = pcm_priv;
+
+	return 0;
+}
