diff --git a/arch/arm64/boot/dts/renesas/ulcb-kf-simple-audio-card.dtsi b/arch/arm64/boot/dts/renesas/ulcb-kf-simple-audio-card.dtsi
new file mode 100644
index 000000000000..2010e8ac7fdc
--- /dev/null
+++ b/arch/arm64/boot/dts/renesas/ulcb-kf-simple-audio-card.dtsi
@@ -0,0 +1,85 @@
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Device Tree for ULCB + Kingfisher + Simple Audio Card
+ *
+ * Copyright (C) 2022 Renesas Electronics Corp.
+ */
+
+/*
+ *	(A) CPU0 <----> ak4613
+ *	(B) CPU1  ----> HDMI
+ *	(C) CPU2  ----> PCM3168A-p
+ *	(D) CPU3 <----  PCM3168A-c
+ *
+ *	(A) aplay   -D plughw:0,0 xxx.wav
+ *	(B) aplay   -D plughw:0,1 xxx.wav
+ *	(C) aplay   -D plughw:0,2 xxx.wav
+ *
+ *	(A) arecord -D plughw:0,0 xxx.wav
+ *	(D) arecord -D plughw:0,3 xxx.wav
+ */
+
+&sound_card {
+	/* dai-link@0/1 are defined in ulcb.dtsi */
+
+	/*
+	 * (C) CPU2 -> PCM3168A-p
+	 */
+	simple-audio-card,dai-link@2 {
+		reg = <2>;
+		cpu {
+			bitclock-master;
+			frame-master;
+			dai-tdm-slot-num = <8>;
+			sound-dai = <&rcar_sound 2>;
+		};
+		codec {
+			mclk-fs = <512>;
+			sound-dai = <&pcm3168a 0>;
+		};
+	};
+	/*
+	 * (D) CPU3 <- PCM3168A-c
+	 */
+	simple-audio-card,dai-link@3 {
+		reg = <3>;
+		cpu {
+			bitclock-master;
+			frame-master;
+			dai-tdm-slot-num = <6>;
+			sound-dai = <&rcar_sound 3>;
+		};
+		codec {
+			mclk-fs = <512>;
+			sound-dai = <&pcm3168a 1>;
+		};
+	};
+};
+
+&pcm3168a {
+	/*
+	 * (C) CPU2 -> PCM3168A-p
+	 * (D) CPU3 <- PCM3168A-c
+	 */
+	#sound-dai-cells = <1>;
+};
+
+&rcar_sound {
+
+	rcar_sound,dai {
+		/* dai0-1 are defined in ulcb.dtsi */
+
+		/*
+		 * (C) CPU2 -> PCM3168A-p
+		 */
+		dai2 {
+			playback = <&ssi3>;
+		};
+		/*
+		 * (D) CPU3 <- PCM3168A-c
+		 */
+		dai3 {
+			capture = <&ssi4>;
+		};
+	};
+};
diff --git a/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi b/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi
index 3527d538a20e..afc63d28bf5c 100644
--- a/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi
+++ b/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi
@@ -447,6 +447,7 @@ &xhci0 {
  * We can switch Audio Card for testing
  * see also ulcb.dtsi
  *
+ * #include "ulcb-kf-simple-audio-card.dtsi"
  * #include "ulcb-kf-audio-graph-card.dtsi"
  */
 #include "ulcb-kf-audio-graph-card2.dtsi"
diff --git a/arch/arm64/boot/dts/renesas/ulcb-simple-audio-card.dtsi b/arch/arm64/boot/dts/renesas/ulcb-simple-audio-card.dtsi
new file mode 100644
index 000000000000..751cfd8c5257
--- /dev/null
+++ b/arch/arm64/boot/dts/renesas/ulcb-simple-audio-card.dtsi
@@ -0,0 +1,89 @@
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Device Tree for ULCB + Simple Audio Card
+ *
+ * Copyright (C) 2022 Renesas Electronics Corp.
+ */
+
+/*
+ *	(A) CPU0 <----> ak4613
+ *	(B) CPU1  ----> HDMI
+ *
+ *	(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 {
+		compatible = "simple-audio-card";
+		label = "rcar-sound";
+
+		#address-cells = <1>;
+		#size-cells = <0>;
+
+		/*
+		 * (A) CPU0 <-> ak4613
+		 */
+		simple-audio-card,dai-link@0 {
+			reg = <0>;
+			cpu {
+				bitclock-master;
+				frame-master;
+				sound-dai = <&rcar_sound 0>;
+			};
+			codec {
+				sound-dai = <&ak4613>;
+			};
+		};
+		/*
+		 * (B) CPU1 -> HDMI
+		 */
+		simple-audio-card,dai-link@1 {
+			reg = <1>;
+			cpu {
+				bitclock-master;
+				frame-master;
+				sound-dai = <&rcar_sound 1>;
+			};
+			codec {
+				sound-dai = <&hdmi0>;
+			};
+		};
+	};
+};
+
+&ak4613 {
+	/*
+	 * (A) CPU0 <-> ak4613
+	 */
+	#sound-dai-cells = <0>;
+};
+
+&hdmi0 {
+	/*
+	 * (B) CPU1 -> HDMI
+	 */
+	#sound-dai-cells = <0>;
+};
+
+&rcar_sound {
+	#sound-dai-cells = <1>;
+
+	rcar_sound,dai {
+		/*
+		 * (A) CPU0 <-> ak4613
+		 */
+		dai0 {
+			playback = <&ssi0 &src0 &dvc0>;
+			capture  = <&ssi1 &src1 &dvc1>;
+		};
+		/*
+		 * (B) CPU1 -> HDMI
+		 */
+		dai1 {
+			playback = <&ssi2>;
+		};
+	};
+};
diff --git a/arch/arm64/boot/dts/renesas/ulcb.dtsi b/arch/arm64/boot/dts/renesas/ulcb.dtsi
index bc0ed53c89f4..95d9086b92fe 100644
--- a/arch/arm64/boot/dts/renesas/ulcb.dtsi
+++ b/arch/arm64/boot/dts/renesas/ulcb.dtsi
@@ -493,6 +493,7 @@ &usb2_phy1 {
  *
  * We can switch Audio Card for testing
  *
+ * #include "ulcb-simple-audio-card.dtsi"
  * #include "ulcb-audio-graph-card.dtsi"
  */
 #include "ulcb-audio-graph-card2.dtsi"
