diff --git a/arch/arm64/boot/dts/renesas/ulcb-audio-graph-card2.dtsi b/arch/arm64/boot/dts/renesas/ulcb-audio-graph-card2.dtsi
new file mode 100644
index 000000000000..5ebec1235843
--- /dev/null
+++ b/arch/arm64/boot/dts/renesas/ulcb-audio-graph-card2.dtsi
@@ -0,0 +1,26 @@
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Device Tree for ULCB + Audio Graph Card2
+ *
+ * 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
+ */
+#include "ulcb-audio-graph-card.dtsi"
+
+&sound_card {
+	compatible = "audio-graph-card2";
+
+	/delete-property/ dais;
+	links = <&rsnd_port0	/* (A) CPU0 <-> ak4613 */
+		 &rsnd_port1	/* (B) CPU1  -> HDMI   */
+		>;
+};
diff --git a/arch/arm64/boot/dts/renesas/ulcb-kf-audio-graph-card2.dtsi b/arch/arm64/boot/dts/renesas/ulcb-kf-audio-graph-card2.dtsi
new file mode 100644
index 000000000000..c30e056538e4
--- /dev/null
+++ b/arch/arm64/boot/dts/renesas/ulcb-kf-audio-graph-card2.dtsi
@@ -0,0 +1,30 @@
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Device Tree for ULCB + Kingfisher + Audio Graph Card2
+ *
+ * Copyright (C) 2022 Renesas Electronics Corp.
+ */
+
+/*
+ *	(A) CPU0 <----> ak4613
+ *	(B) CPU1  ----> HDMI
+ *	(C) CPU2  ----> PCM3168A-p (8ch)
+ *	(D) CPU3 <----  PCM3168A-c (6ch)
+ *
+ *	(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
+ */
+#include "ulcb-kf-audio-graph-card.dtsi"
+
+&sound_card {
+	/delete-property/ dais;
+	links = <&rsnd_port0	/* (A) CPU0 <-> ak4613 */
+		 &rsnd_port1	/* (B) CPU1  -> HDMI   */
+		 &rsnd_port2	/* (C) CPU2  -> PCM3168A-p */
+		 &rsnd_port3	/* (D) CPU3 <-  PCM3168A-c */
+		>;
+};
diff --git a/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi b/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi
index 408871c2859d..3527d538a20e 100644
--- a/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi
+++ b/arch/arm64/boot/dts/renesas/ulcb-kf.dtsi
@@ -6,12 +6,6 @@
  * Copyright (C) 2017 Cogent Embedded, Inc.
  */
 
-/*
- * SSI-PCM3168A
- *	aplay   -D plughw:0,2 xxx.wav
- *	arecord -D plughw:0,3 xxx.wav
- */
-
 / {
 	aliases {
 		serial1 = &hscif0;
@@ -212,26 +206,6 @@ pcm3168a: audio-codec@44 {
 				VCCAD2-supply = <&snd_vcc5v>;
 				VCCDA1-supply = <&snd_vcc5v>;
 				VCCDA2-supply = <&snd_vcc5v>;
-
-				ports {
-					#address-cells = <1>;
-					#size-cells = <0>;
-					mclk-fs = <512>;
-					port@0 {
-						reg = <0>;
-						pcm3168a_endpoint_p: endpoint {
-							remote-endpoint = <&rsnd_for_pcm3168a_play>;
-							clocks = <&clksndsel>;
-						};
-					};
-					port@1 {
-						reg = <1>;
-						pcm3168a_endpoint_c: endpoint {
-							remote-endpoint = <&rsnd_for_pcm3168a_capture>;
-							clocks = <&clksndsel>;
-						};
-					};
-				};
 			};
 
 			gyroscope@6b {
@@ -418,30 +392,6 @@ &rcar_sound {
 	pinctrl-0 = <&sound_pins
 		     &sound_clk_pins
 		     &sound_pcm_pins>;
-
-	ports {
-		/* rsnd_port0/1 are defined in ulcb.dtsi */
-		rsnd_port2: port@2 {
-			reg = <2>;
-			rsnd_for_pcm3168a_play: endpoint {
-				remote-endpoint = <&pcm3168a_endpoint_p>;
-				bitclock-master;
-				frame-master;
-				dai-tdm-slot-num = <8>;
-				playback = <&ssi3>;
-			};
-		};
-		rsnd_port3: port@3 {
-			reg = <3>;
-			rsnd_for_pcm3168a_capture: endpoint {
-				remote-endpoint = <&pcm3168a_endpoint_c>;
-				bitclock-master;
-				frame-master;
-				dai-tdm-slot-num = <6>;
-				capture = <&ssi4>;
-			};
-		};
-	};
 };
 
 &scif1 {
@@ -476,14 +426,6 @@ wlcore: wlcore@2 {
 	};
 };
 
-&sound_card {
-	links = <&rsnd_port0	/* ak4613 */
-		 &rsnd_port1	/* HDMI0  */
-		 &rsnd_port2	/* pcm3168a playback */
-		 &rsnd_port3	/* pcm3168a capture  */
-		>;
-};
-
 &ssi4 {
 	shared-pin;
 };
@@ -498,3 +440,13 @@ &usb2_phy0 {
 &xhci0 {
 	status = "okay";
 };
+
+/*
+ * For sound-test.
+ *
+ * We can switch Audio Card for testing
+ * see also ulcb.dtsi
+ *
+ * #include "ulcb-kf-audio-graph-card.dtsi"
+ */
+#include "ulcb-kf-audio-graph-card2.dtsi"
diff --git a/arch/arm64/boot/dts/renesas/ulcb.dtsi b/arch/arm64/boot/dts/renesas/ulcb.dtsi
index 4b6562fc1bdf..bc0ed53c89f4 100644
--- a/arch/arm64/boot/dts/renesas/ulcb.dtsi
+++ b/arch/arm64/boot/dts/renesas/ulcb.dtsi
@@ -6,14 +6,6 @@
  * Copyright (C) 2016 Cogent Embedded, Inc.
  */
 
-/*
- * SSI-AK4613
- *	aplay   -D plughw:0,0 xxx.wav
- *	arecord -D plughw:0,0 xxx.wav
- * SSI-HDMI
- *	aplay   -D plughw:0,1 xxx.wav
- */
-
 #include <dt-bindings/gpio/gpio.h>
 #include <dt-bindings/input/input.h>
 
@@ -102,15 +94,6 @@ reg_3p3v: regulator-3p3v {
 		regulator-always-on;
 	};
 
-	sound_card: sound {
-		compatible = "audio-graph-card2";
-		label = "rcar-sound";
-
-		links = <&rsnd_port0	/* ak4613 */
-			 &rsnd_port1	/* HDMI0  */
-			>;
-	};
-
 	vcc_sdhi0: regulator-vcc-sdhi0 {
 		compatible = "regulator-fixed";
 
@@ -201,9 +184,6 @@ rcar_dw_hdmi0_out: endpoint {
 		};
 		port@2 {
 			reg = <2>;
-			dw_hdmi0_snd_in: endpoint {
-				remote-endpoint = <&rsnd_for_hdmi>;
-			};
 		};
 	};
 };
@@ -218,7 +198,6 @@ &i2c2 {
 
 	ak4613: codec@10 {
 		compatible = "asahi-kasei,ak4613";
-		#sound-dai-cells = <0>;
 		reg = <0x10>;
 		clocks = <&rcar_sound 3>;
 
@@ -230,12 +209,6 @@ ak4613: codec@10 {
 		asahi-kasei,out4-single-end;
 		asahi-kasei,out5-single-end;
 		asahi-kasei,out6-single-end;
-
-		port {
-			ak4613_endpoint: endpoint {
-				remote-endpoint = <&rsnd_for_ak4613>;
-			};
-		};
 	};
 
 	cs2000: clk-multiplier@4f {
@@ -405,30 +378,6 @@ &rcar_sound {
 		 <&audio_clk_a>, <&cs2000>,
 		 <&audio_clk_c>,
 		 <&cpg CPG_CORE CPG_AUDIO_CLK_I>;
-
-	ports {
-		#address-cells = <1>;
-		#size-cells = <0>;
-		rsnd_port0: port@0 {
-			reg = <0>;
-			rsnd_for_ak4613: endpoint {
-				remote-endpoint = <&ak4613_endpoint>;
-				bitclock-master;
-				frame-master;
-				playback = <&ssi0>, <&src0>, <&dvc0>;
-				capture = <&ssi1>, <&src1>, <&dvc1>;
-			};
-		};
-		rsnd_port1: port@1 {
-			reg = <1>;
-			rsnd_for_hdmi: endpoint {
-				remote-endpoint = <&dw_hdmi0_snd_in>;
-				bitclock-master;
-				frame-master;
-				playback = <&ssi2>;
-			};
-		};
-	};
 };
 
 &rpc {
@@ -538,3 +487,12 @@ &usb2_phy1 {
 
 	status = "okay";
 };
+
+/*
+ * For sound-test.
+ *
+ * We can switch Audio Card for testing
+ *
+ * #include "ulcb-audio-graph-card.dtsi"
+ */
+#include "ulcb-audio-graph-card2.dtsi"
