diff --git a/sound/soc/sh/rcar/Makefile b/sound/soc/sh/rcar/Makefile
index 5f10002..a89ddf7 100644
--- a/sound/soc/sh/rcar/Makefile
+++ b/sound/soc/sh/rcar/Makefile
@@ -1,4 +1,4 @@
-snd-soc-rcar-objs	:= core.o gen.o dma.o adg.o ssi.o src.o ctu.o mix.o dvc.o cmd.o
+snd-soc-rcar-objs	:= core.o gen.o dma.o adg.o ssi.o ssiu.o src.o ctu.o mix.o dvc.o cmd.o
 obj-$(CONFIG_SND_SOC_RCAR)	+= snd-soc-rcar.o
 
 snd-soc-rsrc-card-objs	:= rsrc-card.o
diff --git a/sound/soc/sh/rcar/core.c b/sound/soc/sh/rcar/core.c
index 1cbd20f..5586b88 100644
--- a/sound/soc/sh/rcar/core.c
+++ b/sound/soc/sh/rcar/core.c
@@ -1131,6 +1131,7 @@ static int rsnd_probe(struct platform_device *pdev)
 		rsnd_gen_probe,
 		rsnd_dma_probe,
 		rsnd_ssi_probe,
+		rsnd_ssiu_probe,
 		rsnd_src_probe,
 		rsnd_ctu_probe,
 		rsnd_mix_probe,
@@ -1220,6 +1221,7 @@ static int rsnd_remove(struct platform_device *pdev)
 	void (*remove_func[])(struct platform_device *pdev,
 			      struct rsnd_priv *priv) = {
 		rsnd_ssi_remove,
+		rsnd_ssiu_remove,
 		rsnd_src_remove,
 		rsnd_ctu_remove,
 		rsnd_mix_remove,
diff --git a/sound/soc/sh/rcar/rsnd.h b/sound/soc/sh/rcar/rsnd.h
index 5286f28..81c789f 100644
--- a/sound/soc/sh/rcar/rsnd.h
+++ b/sound/soc/sh/rcar/rsnd.h
@@ -210,6 +210,7 @@ enum rsnd_mod_type {
 	RSND_MOD_CTU,
 	RSND_MOD_CMD,
 	RSND_MOD_SRC,
+	RSND_MOD_SSIU,
 	RSND_MOD_SSI,
 	RSND_MOD_MAX,
 };
@@ -450,6 +451,12 @@ struct rsnd_priv {
 	int ssi_nr;
 
 	/*
+	 * below value will be filled on rsnd_ssiu_probe()
+	 */
+	void *ssiu;
+	int ssiu_nr;
+
+	/*
 	 * below value will be filled on rsnd_src_probe()
 	 */
 	void *src;
@@ -562,6 +569,17 @@ int rsnd_ssi_use_busif(struct rsnd_dai_stream *io);
 int __rsnd_ssi_is_pin_sharing(struct rsnd_mod *mod);
 
 /*
+ *	R-Car SSIU
+ */
+int rsnd_ssiu_attach(struct rsnd_dai_stream *io,
+		     struct rsnd_mod *mod);
+int rsnd_ssiu_probe(struct platform_device *pdev,
+		    const struct rsnd_of_data *of_data,
+		    struct rsnd_priv *priv);
+void rsnd_ssiu_remove(struct platform_device *pdev,
+		      struct rsnd_priv *priv);
+
+/*
  *	R-Car SRC
  */
 int rsnd_src_probe(struct platform_device *pdev,
@@ -573,11 +591,6 @@ struct rsnd_mod *rsnd_src_mod_get(struct rsnd_priv *priv, int id);
 unsigned int rsnd_src_get_ssi_rate(struct rsnd_priv *priv,
 				   struct rsnd_dai_stream *io,
 				   struct snd_pcm_runtime *runtime);
-int rsnd_src_ssiu_start(struct rsnd_mod *ssi_mod,
-			struct rsnd_dai_stream *io,
-			int use_busif);
-int rsnd_src_ssiu_stop(struct rsnd_mod *ssi_mod,
-		       struct rsnd_dai_stream *io);
 
 /*
  *	R-Car CTU
diff --git a/sound/soc/sh/rcar/src.c b/sound/soc/sh/rcar/src.c
index 3faf9d6..a710799c 100644
--- a/sound/soc/sh/rcar/src.c
+++ b/sound/soc/sh/rcar/src.c
@@ -145,71 +145,6 @@ static struct dma_chan *rsnd_src_dma_req(struct rsnd_dai_stream *io,
 					is_play ? "rx" : "tx");
 }
 
-int rsnd_src_ssiu_start(struct rsnd_mod *ssi_mod,
-			struct rsnd_dai_stream *io,
-			int use_busif)
-{
-	struct rsnd_dai *rdai = rsnd_io_to_rdai(io);
-	int ssi_id = rsnd_mod_id(ssi_mod);
-
-	/*
-	 * SSI_MODE0
-	 */
-	rsnd_mod_bset(ssi_mod, SSI_MODE0, (1 << ssi_id),
-		      !use_busif << ssi_id);
-
-	/*
-	 * SSI_MODE1
-	 */
-	if (rsnd_ssi_is_pin_sharing(io)) {
-		int shift = -1;
-		switch (ssi_id) {
-		case 1:
-			shift = 0;
-			break;
-		case 2:
-			shift = 2;
-			break;
-		case 4:
-			shift = 16;
-			break;
-		}
-
-		if (shift >= 0)
-			rsnd_mod_bset(ssi_mod, SSI_MODE1,
-				      0x3 << shift,
-				      rsnd_rdai_is_clk_master(rdai) ?
-				      0x2 << shift : 0x1 << shift);
-	}
-
-	/*
-	 * DMA settings for SSIU
-	 */
-	if (use_busif) {
-		u32 val = rsnd_get_dalign(ssi_mod, io);
-
-		rsnd_mod_write(ssi_mod, SSI_BUSIF_ADINR,
-			       rsnd_get_adinr_bit(ssi_mod, io));
-		rsnd_mod_write(ssi_mod, SSI_BUSIF_MODE,  1);
-		rsnd_mod_write(ssi_mod, SSI_CTRL, 0x1);
-
-		rsnd_mod_write(ssi_mod, SSI_BUSIF_DALIGN, val);
-	}
-
-	return 0;
-}
-
-int rsnd_src_ssiu_stop(struct rsnd_mod *ssi_mod,
-		       struct rsnd_dai_stream *io)
-{
-	/*
-	 * DMA settings for SSIU
-	 */
-	rsnd_mod_write(ssi_mod, SSI_CTRL, 0);
-
-	return 0;
-}
-
 static u32 rsnd_src_convert_rate(struct rsnd_dai_stream *io,
 				 struct rsnd_src *src)
 {
diff --git a/sound/soc/sh/rcar/ssi.c b/sound/soc/sh/rcar/ssi.c
index a4e5c55..bb08d66 100644
--- a/sound/soc/sh/rcar/ssi.c
+++ b/sound/soc/sh/rcar/ssi.c
@@ -438,8 +438,6 @@ static int rsnd_ssi_start(struct rsnd_mod *mod,
 {
 	struct rsnd_ssi *ssi = rsnd_mod_to_ssi(mod);
 
-	rsnd_src_ssiu_start(mod, io, rsnd_ssi_use_busif(io));
-
 	rsnd_ssi_hw_start(ssi, io);
 
 	rsnd_ssi_irq_enable(mod);
@@ -459,8 +457,6 @@ static int rsnd_ssi_stop(struct rsnd_mod *mod,
 
 	rsnd_ssi_hw_stop(io, ssi);
 
-	rsnd_src_ssiu_stop(mod, io);
-
 	return 0;
 }
 
@@ -539,14 +535,18 @@ static irqreturn_t rsnd_ssi_interrupt(int irq, void *data)
 /*
  *		SSI PIO
  */
-static int rsnd_ssi_pio_probe(struct rsnd_mod *mod,
-			      struct rsnd_dai_stream *io,
-			      struct rsnd_priv *priv)
+static int rsnd_ssi_common_probe(struct rsnd_mod *mod,
+				 struct rsnd_dai_stream *io,
+				 struct rsnd_priv *priv)
 {
 	struct device *dev = rsnd_priv_to_dev(priv);
 	struct rsnd_ssi *ssi = rsnd_mod_to_ssi(mod);
 	int ret;
 
+	ret = rsnd_ssiu_attach(io, mod);
+	if (ret < 0)
+		return ret;
+
 	ret = devm_request_irq(dev, ssi->info->irq,
 			       rsnd_ssi_interrupt,
 			       IRQF_SHARED,
@@ -557,7 +557,7 @@ static int rsnd_ssi_pio_probe(struct rsnd_mod *mod,
 
 static struct rsnd_mod_ops rsnd_ssi_pio_ops = {
 	.name	= SSI_NAME,
-	.probe	= rsnd_ssi_pio_probe,
+	.probe	= rsnd_ssi_common_probe,
 	.init	= rsnd_ssi_init,
 	.quit	= rsnd_ssi_quit,
 	.start	= rsnd_ssi_start,
@@ -570,14 +570,10 @@ static int rsnd_ssi_dma_probe(struct rsnd_mod *mod,
 			      struct rsnd_priv *priv)
 {
 	struct rsnd_ssi *ssi = rsnd_mod_to_ssi(mod);
-	struct device *dev = rsnd_priv_to_dev(priv);
 	int dma_id = ssi->info->dma_id;
 	int ret;
 
-	ret = devm_request_irq(dev, ssi->info->irq,
-			       rsnd_ssi_interrupt,
-			       IRQF_SHARED,
-			       dev_name(dev), mod);
+	ret = rsnd_ssi_common_probe(mod, io, priv);
 	if (ret)
 		return ret;
 
diff --git a/sound/soc/sh/rcar/ssiu.c b/sound/soc/sh/rcar/ssiu.c
new file mode 100644
index 0000000..fc5ec17
--- /dev/null
+++ b/sound/soc/sh/rcar/ssiu.c
@@ -0,0 +1,181 @@
+/*
+ * Renesas R-Car SSIU support
+ *
+ * Copyright (c) 2015 Kuninori Morimoto <kuninori.morimoto.gx@renesas.com>
+ *
+ * This program is free software; you can redistribute it and/or modify
+ * it under the terms of the GNU General Public License version 2 as
+ * published by the Free Software Foundation.
+ */
+#include "rsnd.h"
+
+#define SSIU_NAME "ssiu"
+
+struct rsnd_ssiu {
+	struct rsnd_mod mod;
+};
+
+#define rsnd_ssiu_nr(priv) ((priv)->ssiu_nr)
+#define for_each_rsnd_ssiu(pos, priv, i)				\
+	for (i = 0;							\
+	     (i < rsnd_ssiu_nr(priv)) &&				\
+		     ((pos) = ((struct rsnd_ssiu *)(priv)->ssiu + i));	\
+	     i++)
+
+static int rsnd_ssiu_init(struct rsnd_mod *mod,
+			  struct rsnd_dai_stream *io,
+			  struct rsnd_priv *priv)
+{
+	struct rsnd_dai *rdai = rsnd_io_to_rdai(io);
+	int use_busif = rsnd_ssi_use_busif(io);
+	int id = rsnd_mod_id(mod);
+
+	/*
+	 * SSI_MODE0
+	 */
+	rsnd_mod_bset(mod, SSI_MODE0, (1 << id), !use_busif << id);
+
+	/*
+	 * SSI_MODE1
+	 */
+	if (rsnd_ssi_is_pin_sharing(io)) {
+		int shift = -1;
+
+		switch (id) {
+		case 1:
+			shift = 0;
+			break;
+		case 2:
+			shift = 2;
+			break;
+		case 4:
+			shift = 16;
+			break;
+		}
+
+		if (shift >= 0)
+			rsnd_mod_bset(mod, SSI_MODE1,
+				      0x3 << shift,
+				      rsnd_rdai_is_clk_master(rdai) ?
+				      0x2 << shift : 0x1 << shift);
+	}
+
+	return 0;
+}
+
+static struct rsnd_mod_ops rsnd_ssiu_ops_gen1 = {
+	.name	= SSIU_NAME,
+	.init	= rsnd_ssiu_init,
+};
+
+static int rsnd_ssiu_init_gen2(struct rsnd_mod *mod,
+			       struct rsnd_dai_stream *io,
+			       struct rsnd_priv *priv)
+{
+	int ret;
+
+	ret = rsnd_ssiu_init(mod, io, priv);
+	if (ret < 0)
+		return ret;
+
+	if (rsnd_ssi_use_busif(io)) {
+		u32 val = rsnd_get_dalign(mod, io);
+
+		rsnd_mod_write(mod, SSI_BUSIF_ADINR,
+			       rsnd_get_adinr_bit(mod, io));
+		rsnd_mod_write(mod, SSI_BUSIF_MODE,  1);
+		rsnd_mod_write(mod, SSI_BUSIF_DALIGN, val);
+	}
+
+	return 0;
+}
+
+static int rsnd_ssiu_start_gen2(struct rsnd_mod *mod,
+				struct rsnd_dai_stream *io,
+				struct rsnd_priv *priv)
+{
+	if (rsnd_ssi_use_busif(io))
+		rsnd_mod_write(mod, SSI_CTRL, 0x1);
+
+	return 0;
+}
+
+static int rsnd_ssiu_stop_gen2(struct rsnd_mod *mod,
+			       struct rsnd_dai_stream *io,
+			       struct rsnd_priv *priv)
+{
+	if (rsnd_ssi_use_busif(io))
+		rsnd_mod_write(mod, SSI_CTRL, 0);
+
+	return 0;
+}
+
+static struct rsnd_mod_ops rsnd_ssiu_ops_gen2 = {
+	.name	= SSIU_NAME,
+	.init	= rsnd_ssiu_init_gen2,
+	.start	= rsnd_ssiu_start_gen2,
+	.stop	= rsnd_ssiu_stop_gen2,
+};
+
+static struct rsnd_mod *rsnd_ssiu_mod_get(struct rsnd_priv *priv, int id)
+{
+	if (WARN_ON(id < 0 || id >= rsnd_ssiu_nr(priv)))
+		id = 0;
+
+	return rsnd_mod_get((struct rsnd_ssiu *)(priv->ssiu) + id);
+}
+
+int rsnd_ssiu_attach(struct rsnd_dai_stream *io,
+		     struct rsnd_mod *ssi_mod)
+{
+	struct rsnd_priv *priv = rsnd_io_to_priv(io);
+	struct rsnd_mod *mod = rsnd_ssiu_mod_get(priv, rsnd_mod_id(ssi_mod));
+
+	rsnd_mod_confirm_ssi(ssi_mod);
+
+	return rsnd_dai_connect(mod, io, mod->type);
+}
+
+int rsnd_ssiu_probe(struct platform_device *pdev,
+		    const struct rsnd_of_data *of_data,
+		    struct rsnd_priv *priv)
+{
+	struct device *dev = rsnd_priv_to_dev(priv);
+	struct rsnd_ssiu *ssiu;
+	static struct rsnd_mod_ops *ops;
+	int i, nr, ret;
+
+	/* same number to SSI */
+	nr	= priv->ssi_nr;
+	ssiu	= devm_kzalloc(dev, sizeof(*ssiu) * nr, GFP_KERNEL);
+	if (!ssiu)
+		return -ENOMEM;
+
+	priv->ssiu	= ssiu;
+	priv->ssiu_nr	= nr;
+
+	if (rsnd_is_gen1(priv))
+		ops = &rsnd_ssiu_ops_gen1;
+	else
+		ops = &rsnd_ssiu_ops_gen2;
+
+	for_each_rsnd_ssiu(ssiu, priv, i) {
+		ret = rsnd_mod_init(priv, rsnd_mod_get(ssiu),
+				    ops, NULL, RSND_MOD_SSIU, i);
+		if (ret)
+			return ret;
+	}
+
+	return 0;
+}
+
+void rsnd_ssiu_remove(struct platform_device *pdev,
+		     struct rsnd_priv *priv)
+{
+	struct rsnd_ssiu *ssiu;
+	int i;
+
+	for_each_rsnd_ssiu(ssiu, priv, i) {
+		rsnd_mod_quit(rsnd_mod_get(ssiu));
+	}
+}
