diff --git a/Documentation/ABI/testing/sysfs-bus-auxiliary b/Documentation/ABI/testing/sysfs-bus-auxiliary
new file mode 100644
index 000000000000..cc856079690f
--- /dev/null
+++ b/Documentation/ABI/testing/sysfs-bus-auxiliary
@@ -0,0 +1,9 @@
+What:		/sys/bus/auxiliary/devices/.../irqs/
+Date:		April, 2024
+Contact:	Shay Drory <shayd@nvidia.com>
+Description:
+		The /sys/devices/.../irqs directory contains a variable set of
+		files, with each file is named as irq number similar to PCI PF
+		or VF's irq number located in msi_irqs directory.
+		These irq files are added and removed dynamically when an IRQ
+		is requested and freed respectively for the PCI SF.
diff --git a/drivers/base/Makefile b/drivers/base/Makefile
index 3079bfe53d04..7fb21768ca36 100644
--- a/drivers/base/Makefile
+++ b/drivers/base/Makefile
@@ -16,6 +16,7 @@ obj-$(CONFIG_NUMA)	+= node.o
 obj-$(CONFIG_MEMORY_HOTPLUG) += memory.o
 ifeq ($(CONFIG_SYSFS),y)
 obj-$(CONFIG_MODULES)	+= module.o
+obj-$(CONFIG_AUXILIARY_BUS) += auxiliary_sysfs.o
 endif
 obj-$(CONFIG_SYS_HYPERVISOR) += hypervisor.o
 obj-$(CONFIG_REGMAP)	+= regmap/
diff --git a/drivers/base/auxiliary.c b/drivers/base/auxiliary.c
index d3a2c40c2f12..55bde375150f 100644
--- a/drivers/base/auxiliary.c
+++ b/drivers/base/auxiliary.c
@@ -287,6 +287,7 @@ int auxiliary_device_init(struct auxiliary_device *auxdev)
 
 	dev->bus = &auxiliary_bus_type;
 	device_initialize(&auxdev->dev);
+	mutex_init(&auxdev->lock);
 	return 0;
 }
 EXPORT_SYMBOL_GPL(auxiliary_device_init);
diff --git a/drivers/base/auxiliary_sysfs.c b/drivers/base/auxiliary_sysfs.c
new file mode 100644
index 000000000000..40fa75e4c8c9
--- /dev/null
+++ b/drivers/base/auxiliary_sysfs.c
@@ -0,0 +1,113 @@
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Copyright (c) 2024, NVIDIA CORPORATION & AFFILIATES
+ */
+
+#include <linux/auxiliary_bus.h>
+#include <linux/slab.h>
+
+struct auxiliary_irq_info {
+	struct device_attribute sysfs_attr;
+};
+
+static struct attribute *auxiliary_irq_attrs[] = {
+	NULL
+};
+
+static const struct attribute_group auxiliary_irqs_group = {
+	.name = "irqs",
+	.attrs = auxiliary_irq_attrs,
+};
+
+static int auxiliary_irq_dir_prepare(struct auxiliary_device *auxdev)
+{
+	int ret = 0;
+
+	mutex_lock(&auxdev->lock);
+	if (auxdev->irq_dir_exists)
+		goto unlock;
+
+	ret = devm_device_add_group(&auxdev->dev, &auxiliary_irqs_group);
+	if (ret)
+		goto unlock;
+
+	auxdev->irq_dir_exists = true;
+	xa_init(&auxdev->irqs);
+unlock:
+	mutex_unlock(&auxdev->lock);
+	return ret;
+}
+
+/**
+ * auxiliary_device_sysfs_irq_add - add a sysfs entry for the given IRQ
+ * @auxdev: auxiliary bus device to add the sysfs entry.
+ * @irq: The associated interrupt number.
+ *
+ * This function should be called after auxiliary device have successfully
+ * received the irq.
+ * The driver is responsible to add a unique irq for the auxiliary device. The
+ * driver can invoke this function from multiple thread context safely for
+ * unique irqs of the auxiliary devices. The driver must not invoke this API
+ * multiple times if the irq is already added previously.
+ *
+ * Return: zero on success or an error code on failure.
+ */
+int auxiliary_device_sysfs_irq_add(struct auxiliary_device *auxdev, int irq)
+{
+	struct auxiliary_irq_info *info __free(kfree) = NULL;
+	struct device *dev = &auxdev->dev;
+	char *name __free(kfree) = NULL;
+	int ret;
+
+	ret = auxiliary_irq_dir_prepare(auxdev);
+	if (ret)
+		return ret;
+
+	info = kzalloc(sizeof(*info), GFP_KERNEL);
+	if (!info)
+		return -ENOMEM;
+
+	sysfs_attr_init(&info->sysfs_attr.attr);
+	name = kasprintf(GFP_KERNEL, "%d", irq);
+	if (!name)
+		return -ENOMEM;
+
+	ret = xa_insert(&auxdev->irqs, irq, info, GFP_KERNEL);
+	if (ret)
+		return ret;
+
+	info->sysfs_attr.attr.name = name;
+	ret = sysfs_add_file_to_group(&dev->kobj, &info->sysfs_attr.attr,
+				      auxiliary_irqs_group.name);
+	if (ret)
+		goto sysfs_add_err;
+
+	info->sysfs_attr.attr.name = no_free_ptr(name);
+	xa_store(&auxdev->irqs, irq, no_free_ptr(info), GFP_KERNEL);
+	return 0;
+
+sysfs_add_err:
+	xa_erase(&auxdev->irqs, irq);
+	return ret;
+}
+EXPORT_SYMBOL_GPL(auxiliary_device_sysfs_irq_add);
+
+/**
+ * auxiliary_device_sysfs_irq_remove - remove a sysfs entry for the given IRQ
+ * @auxdev: auxiliary bus device to add the sysfs entry.
+ * @irq: the IRQ to remove.
+ *
+ * This function should be called to remove an IRQ sysfs entry.
+ * The driver must invoke this API when IRQ is released by the device.
+ */
+void auxiliary_device_sysfs_irq_remove(struct auxiliary_device *auxdev, int irq)
+{
+	struct auxiliary_irq_info *info __free(kfree) =	xa_load(&auxdev->irqs, irq);
+	const char *name __free(kfree) = info->sysfs_attr.attr.name;
+	struct device *dev = &auxdev->dev;
+
+	sysfs_remove_file_from_group(&dev->kobj, &info->sysfs_attr.attr,
+				     auxiliary_irqs_group.name);
+	xa_erase(&auxdev->irqs, irq);
+}
+EXPORT_SYMBOL_GPL(auxiliary_device_sysfs_irq_remove);
diff --git a/include/linux/auxiliary_bus.h b/include/linux/auxiliary_bus.h
index de21d9d24a95..ee738379d5f2 100644
--- a/include/linux/auxiliary_bus.h
+++ b/include/linux/auxiliary_bus.h
@@ -58,6 +58,9 @@
  *       in
  * @name: Match name found by the auxiliary device driver,
  * @id: unique identitier if multiple devices of the same name are exported,
+ * @irqs: irqs xarray contains irq indices which are used by the device,
+ * @lock: Synchronize irq sysfs creation,
+ * @irq_dir_exists: whether "irqs" directory exists,
  *
  * An auxiliary_device represents a part of its parent device's functionality.
  * It is given a name that, combined with the registering drivers
@@ -138,7 +141,10 @@
 struct auxiliary_device {
 	struct device dev;
 	const char *name;
+	struct xarray irqs;
+	struct mutex lock; /* Synchronize irq sysfs creation */
 	u32 id;
+	bool irq_dir_exists;
 };
 
 /**
@@ -212,8 +218,24 @@ int auxiliary_device_init(struct auxiliary_device *auxdev);
 int __auxiliary_device_add(struct auxiliary_device *auxdev, const char *modname);
 #define auxiliary_device_add(auxdev) __auxiliary_device_add(auxdev, KBUILD_MODNAME)
 
+#ifdef CONFIG_SYSFS
+int auxiliary_device_sysfs_irq_add(struct auxiliary_device *auxdev, int irq);
+void auxiliary_device_sysfs_irq_remove(struct auxiliary_device *auxdev,
+				       int irq);
+#else /* CONFIG_SYSFS */
+static inline int
+auxiliary_device_sysfs_irq_add(struct auxiliary_device *auxdev, int irq)
+{
+	return 0;
+}
+
+static inline void
+auxiliary_device_sysfs_irq_remove(struct auxiliary_device *auxdev, int irq) {}
+#endif
+
 static inline void auxiliary_device_uninit(struct auxiliary_device *auxdev)
 {
+	mutex_destroy(&auxdev->lock);
 	put_device(&auxdev->dev);
 }
 
