diff --git a/Documentation/devicetree/bindings/sound/renesas,rsrc-card.txt b/Documentation/devicetree/bindings/sound/renesas,rsrc-card.txt
new file mode 100644
index 000000000000..12e287ed4dce
--- /dev/null
+++ b/Documentation/devicetree/bindings/sound/renesas,rsrc-card.txt
@@ -0,0 +1,66 @@
+Renesas Sampling Rate Convert Sound Card:
+
+Renesas Sampling Rate Convert Sound Card specifies audio DAI connections of SoC <-> codec.
+
+Required properties:
+
+- compatible				: "renesas,rsrc-card,<board>"
+					  Examples with soctypes are:
+					    - "renesas,rsrc-card,lager"
+					    - "renesas,rsrc-card,koelsch"
+Optional properties:
+
+- card_name				: User specified audio sound card name, one string
+					  property.
+- cpu					: CPU   sub-node
+- codec					: CODEC sub-node
+
+Optional subnode properties:
+
+- format				: CPU/CODEC common audio format.
+					  "i2s", "right_j", "left_j" , "dsp_a"
+					  "dsp_b", "ac97", "pdm", "msb", "lsb"
+- frame-master				: Indicates dai-link frame master.
+					  phandle to a cpu or codec subnode.
+- bitclock-master			: Indicates dai-link bit clock master.
+					  phandle to a cpu or codec subnode.
+- bitclock-inversion			: bool property. Add this if the
+					  dai-link uses bit clock inversion.
+- frame-inversion			: bool property. Add this if the
+					  dai-link uses frame clock inversion.
+
+Required CPU/CODEC subnodes properties:
+
+- sound-dai				: phandle and port of CPU/CODEC
+
+Optional CPU/CODEC subnodes properties:
+
+- clocks / system-clock-frequency	: specify subnode's clock if needed.
+					  it can be specified via "clocks" if system has
+					  clock node (= common clock), or "system-clock-frequency"
+					  (if system doens't support common clock)
+					  If a clock is specified, it is
+					  enabled with clk_prepare_enable()
+					  in dai startup() and disabled with
+					  clk_disable_unprepare() in dai
+					  shutdown().
+
+Example
+
+sound {
+	compatible = "renesas,rsrc-card,lager";
+
+	card-name = "rsnd-ak4643";
+	format = "left_j";
+	bitclock-master = <&sndcodec>;
+	frame-master = <&sndcodec>;
+
+	sndcpu: cpu {
+		sound-dai = <&rcar_sound>;
+	};
+
+	sndcodec: codec {
+		sound-dai = <&ak4643>;
+		system-clock-frequency = <11289600>;
+	};
+};
diff --git a/sound/soc/sh/Kconfig b/sound/soc/sh/Kconfig
index 80245b6eebd6..2b3030415573 100644
--- a/sound/soc/sh/Kconfig
+++ b/sound/soc/sh/Kconfig
@@ -41,6 +41,11 @@ config SND_SOC_RCAR
 	help
 	  This option enables R-Car SUR/SCU/SSIU/SSI sound support
 
+config SND_SOC_RSRC_CARD
+	tristate "Renesas Sampling Rate Convert Sound Card"
+	help
+	  This option enables simple sound if you need sampling rate convert
+
 ##
 ## Boards
 ##
diff --git a/sound/soc/sh/rcar/Makefile b/sound/soc/sh/rcar/Makefile
index 7b204925b8c5..f1b445173fba 100644
--- a/sound/soc/sh/rcar/Makefile
+++ b/sound/soc/sh/rcar/Makefile
@@ -1,2 +1,5 @@
 snd-soc-rcar-objs	:= core.o gen.o dma.o src.o adg.o ssi.o dvc.o
-obj-$(CONFIG_SND_SOC_RCAR)	+= snd-soc-rcar.o
\ No newline at end of file
+obj-$(CONFIG_SND_SOC_RCAR)	+= snd-soc-rcar.o
+
+snd-soc-rsrc-card-objs	:= rsrc-card.o
+obj-$(CONFIG_SND_SOC_RSRC_CARD)	+= snd-soc-rsrc-card.o
diff --git a/sound/soc/sh/rcar/rsrc-card.c b/sound/soc/sh/rcar/rsrc-card.c
new file mode 100644
index 000000000000..3baeab726bc3
--- /dev/null
+++ b/sound/soc/sh/rcar/rsrc-card.c
@@ -0,0 +1,489 @@
+/*
+ * Renesas Sampling Rate Convert Sound Card for DPCM
+ *
+ * Copyright (C) 2015 Renesas Solutions Corp.
+ * Kuninori Morimoto <kuninori.morimoto.gx@renesas.com>
+ *
+ * based on ${LINUX}/sound/soc/generic/simple-card.c
+ *
+ * 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 <linux/clk.h>
+#include <linux/device.h>
+#include <linux/module.h>
+#include <linux/of.h>
+#include <linux/of_device.h>
+#include <linux/platform_device.h>
+#include <linux/string.h>
+#include <sound/jack.h>
+#include <sound/soc.h>
+#include <sound/soc-dai.h>
+
+struct rsrc_card_of_data {
+	const char *prefix;
+	const struct snd_soc_dapm_route *routes;
+	int num_routes;
+};
+
+static const struct snd_soc_dapm_route routes_ssi0_ak4642[] = {
+	{"ak4642 Playback", NULL, "DAI0 Playback"},
+	{"DAI0 Capture", NULL, "ak4642 Capture"},
+};
+
+static const struct rsrc_card_of_data routes_of_ssi0_ak4642 = {
+	.prefix		= "ak4642",
+	.routes		= routes_ssi0_ak4642,
+	.num_routes	= ARRAY_SIZE(routes_ssi0_ak4642),
+};
+
+static const struct of_device_id rsrc_card_of_match[] = {
+	{ .compatible = "renesas,rsrc-card,lager",	.data = &routes_of_ssi0_ak4642 },
+	{ .compatible = "renesas,rsrc-card,koelsch",	.data = &routes_of_ssi0_ak4642 },
+	{},
+};
+MODULE_DEVICE_TABLE(of, rsrc_card_of_match);
+
+struct rsrc_card_dai {
+	const char *name;
+	unsigned int fmt;
+	unsigned int sysclk;
+	struct clk *clk;
+};
+
+#define RSRC_FB_NUM	2 /* FE/BE */
+#define IDX_CPU		0
+#define IDX_CODEC	1
+struct rsrc_card_priv {
+	struct snd_soc_card snd_card;
+	struct rsrc_card_dai_props {
+		struct rsrc_card_dai cpu_dai;
+		struct rsrc_card_dai codec_dai;
+	} dai_props[RSRC_FB_NUM];
+	struct snd_soc_codec_conf codec_conf;
+	struct snd_soc_dai_link dai_link[RSRC_FB_NUM];
+};
+
+#define rsrc_priv_to_dev(priv) ((priv)->snd_card.dev)
+#define rsrc_priv_to_link(priv, i) ((priv)->snd_card.dai_link + i)
+#define rsrc_priv_to_props(priv, i) ((priv)->dai_props + i)
+#define rsrc_dev_to_of_data(dev) (of_match_device(rsrc_card_of_match, (dev))->data)
+
+static int rsrc_card_startup(struct snd_pcm_substream *substream)
+{
+	struct snd_soc_pcm_runtime *rtd = substream->private_data;
+	struct rsrc_card_priv *priv =	snd_soc_card_get_drvdata(rtd->card);
+	struct rsrc_card_dai_props *dai_props =
+		&priv->dai_props[rtd - rtd->card->rtd];
+	int ret;
+
+	ret = clk_prepare_enable(dai_props->cpu_dai.clk);
+	if (ret)
+		return ret;
+
+	ret = clk_prepare_enable(dai_props->codec_dai.clk);
+	if (ret)
+		clk_disable_unprepare(dai_props->cpu_dai.clk);
+
+	return ret;
+}
+
+static void rsrc_card_shutdown(struct snd_pcm_substream *substream)
+{
+	struct snd_soc_pcm_runtime *rtd = substream->private_data;
+	struct rsrc_card_priv *priv =	snd_soc_card_get_drvdata(rtd->card);
+	struct rsrc_card_dai_props *dai_props =
+		&priv->dai_props[rtd - rtd->card->rtd];
+
+	clk_disable_unprepare(dai_props->cpu_dai.clk);
+
+	clk_disable_unprepare(dai_props->codec_dai.clk);
+}
+
+static struct snd_soc_ops rsrc_card_ops = {
+	.startup = rsrc_card_startup,
+	.shutdown = rsrc_card_shutdown,
+};
+
+static int __rsrc_card_dai_init(struct snd_soc_dai *dai,
+				struct rsrc_card_dai *set)
+{
+	int ret;
+
+	if (set->fmt) {
+		ret = snd_soc_dai_set_fmt(dai, set->fmt);
+		if (ret && ret != -ENOTSUPP) {
+			dev_err(dai->dev, "set_fmt error\n");
+			goto err;
+		}
+	}
+
+	if (set->sysclk) {
+		ret = snd_soc_dai_set_sysclk(dai, 0, set->sysclk, 0);
+		if (ret && ret != -ENOTSUPP) {
+			dev_err(dai->dev, "set_sysclk error\n");
+			goto err;
+		}
+	}
+
+	ret = 0;
+
+err:
+	return ret;
+}
+
+static int rsrc_card_dai_init(struct snd_soc_pcm_runtime *rtd)
+{
+	struct rsrc_card_priv *priv =	snd_soc_card_get_drvdata(rtd->card);
+	struct snd_soc_dai *codec = rtd->codec_dai;
+	struct snd_soc_dai *cpu = rtd->cpu_dai;
+	struct rsrc_card_dai_props *dai_props;
+	int num, ret;
+
+	num = rtd - rtd->card->rtd;
+	dai_props = &priv->dai_props[num];
+	ret = __rsrc_card_dai_init(codec, &dai_props->codec_dai);
+	if (ret < 0)
+		return ret;
+
+	ret = __rsrc_card_dai_init(cpu, &dai_props->cpu_dai);
+	if (ret < 0)
+		return ret;
+
+	return 0;
+}
+
+static int
+rsrc_card_sub_parse_of(struct rsrc_card_priv *priv,
+		       struct device_node *np,
+		       struct rsrc_card_dai *dai,
+		       struct snd_soc_dai_link *dai_link,
+		       int *args_count)
+{
+	struct device *dev = rsrc_priv_to_dev(priv);
+	const struct rsrc_card_of_data *of_data = rsrc_dev_to_of_data(dev);
+	struct of_phandle_args args;
+	struct device_node **p_node;
+	struct clk *clk;
+	const char **dai_name;
+	const char **name;
+	u32 val;
+	int ret;
+
+	if (args_count) {
+		p_node		= &dai_link->cpu_of_node;
+		dai_name	= &dai_link->cpu_dai_name;
+		name		= &dai_link->cpu_name;
+	} else {
+		p_node		= &dai_link->codec_of_node;
+		dai_name	= &dai_link->codec_dai_name;
+		name		= &dai_link->codec_name;
+	}
+
+	if (!np) {
+		/* use snd-soc-dummy */
+		*p_node		= NULL;
+		*dai_name	= "snd-soc-dummy-dai";
+		*name		= "snd-soc-dummy";
+		return 0;
+	}
+
+	/*
+	 * Get node via "sound-dai = <&phandle port>"
+	 * it will be used as xxx_of_node on soc_bind_dai_link()
+	 */
+	ret = of_parse_phandle_with_args(np, "sound-dai",
+					 "#sound-dai-cells", 0, &args);
+	if (ret)
+		return ret;
+
+	*p_node = args.np;
+
+	/* Get dai->name */
+	ret = snd_soc_of_get_dai_name(np, dai_name);
+	if (ret < 0)
+		return ret;
+
+	/*
+	 * FIXME
+	 *
+	 * rsrc assumes DPCM playback/capture
+	 */
+	dai_link->dpcm_playback = 1;
+	dai_link->dpcm_capture = 1;
+
+	if (args_count) {
+		*args_count = args.args_count;
+		dai_link->dynamic = 1;
+	} else {
+		dai_link->no_pcm = 1;
+		priv->codec_conf.of_node = (*p_node);
+		priv->codec_conf.name_prefix = of_data->prefix;
+	}
+
+	/*
+	 * Parse dai->sysclk come from "clocks = <&xxx>"
+	 * (if system has common clock)
+	 *  or "system-clock-frequency = <xxx>"
+	 *  or device's module clock.
+	 */
+	if (of_property_read_bool(np, "clocks")) {
+		clk = of_clk_get(np, 0);
+		if (IS_ERR(clk)) {
+			ret = PTR_ERR(clk);
+			return ret;
+		}
+
+		dai->sysclk = clk_get_rate(clk);
+		dai->clk = clk;
+	} else if (!of_property_read_u32(np, "system-clock-frequency", &val)) {
+		dai->sysclk = val;
+	} else {
+		clk = of_clk_get(args.np, 0);
+		if (!IS_ERR(clk))
+			dai->sysclk = clk_get_rate(clk);
+	}
+
+	return 0;
+}
+
+static int rsrc_card_parse_daifmt(struct device_node *node,
+				  struct rsrc_card_priv *priv,
+				  struct device_node *codec,
+				  int idx)
+{
+	struct device_node *bitclkmaster = NULL;
+	struct device_node *framemaster = NULL;
+	struct rsrc_card_dai_props *dai_props = rsrc_priv_to_props(priv, idx);
+	struct rsrc_card_dai *cpu_dai = &dai_props->cpu_dai;
+	struct rsrc_card_dai *codec_dai = &dai_props->codec_dai;
+	unsigned int daifmt;
+
+	daifmt = snd_soc_of_parse_daifmt(node, NULL,
+					 &bitclkmaster, &framemaster);
+	daifmt &= ~SND_SOC_DAIFMT_MASTER_MASK;
+
+	if (!bitclkmaster && !framemaster)
+		return -EINVAL;
+
+	if (codec == bitclkmaster)
+		daifmt |= (codec == framemaster) ?
+			SND_SOC_DAIFMT_CBM_CFM : SND_SOC_DAIFMT_CBM_CFS;
+	else
+		daifmt |= (codec == framemaster) ?
+			SND_SOC_DAIFMT_CBS_CFM : SND_SOC_DAIFMT_CBS_CFS;
+
+	cpu_dai->fmt	= daifmt;
+	codec_dai->fmt	= daifmt;
+
+	of_node_put(bitclkmaster);
+	of_node_put(framemaster);
+
+	return 0;
+}
+
+static int rsrc_card_dai_link_of(struct device_node *node,
+				 struct rsrc_card_priv *priv,
+				 int idx)
+{
+	struct device *dev = rsrc_priv_to_dev(priv);
+	struct snd_soc_dai_link *dai_link = rsrc_priv_to_link(priv, idx);
+	struct rsrc_card_dai_props *dai_props = rsrc_priv_to_props(priv, idx);
+	struct device_node *cpu = NULL;
+	struct device_node *codec = NULL;
+	char *name;
+	char prop[128];
+	int ret, cpu_args;
+
+	cpu = of_get_child_by_name(node, "cpu");
+	codec = of_get_child_by_name(node, "codec");
+
+	if (!cpu || !codec) {
+		ret = -EINVAL;
+		dev_err(dev, "%s: Can't find %s DT node\n", __func__, prop);
+		goto dai_link_of_err;
+	}
+
+	ret = rsrc_card_parse_daifmt(node, priv, codec, idx);
+	if (ret < 0)
+		goto dai_link_of_err;
+
+	ret = rsrc_card_sub_parse_of(priv, (idx == IDX_CPU) ? cpu : NULL,
+				     &dai_props->cpu_dai,
+				     dai_link,
+				     &cpu_args);
+	if (ret < 0)
+		goto dai_link_of_err;
+
+	ret = rsrc_card_sub_parse_of(priv, (idx == IDX_CODEC) ? codec : NULL,
+				     &dai_props->codec_dai,
+				     dai_link,
+				     NULL);
+	if (ret < 0)
+		goto dai_link_of_err;
+
+	if (!dai_link->cpu_dai_name || !dai_link->codec_dai_name) {
+		ret = -EINVAL;
+		goto dai_link_of_err;
+	}
+
+	/* Simple Card assumes platform == cpu */
+	dai_link->platform_of_node = dai_link->cpu_of_node;
+
+	/* DAI link name is created from CPU/CODEC dai name */
+	name = devm_kzalloc(dev,
+			    strlen(dai_link->cpu_dai_name)   +
+			    strlen(dai_link->codec_dai_name) + 2,
+			    GFP_KERNEL);
+	if (!name) {
+		ret = -ENOMEM;
+		goto dai_link_of_err;
+	}
+
+	sprintf(name, "%s-%s", dai_link->cpu_dai_name,
+		dai_link->codec_dai_name);
+	dai_link->name = dai_link->stream_name = name;
+	dai_link->ops = &rsrc_card_ops;
+	dai_link->init = rsrc_card_dai_init;
+
+	dev_dbg(dev, "\tname : %s\n", dai_link->stream_name);
+	dev_dbg(dev, "\tcpu : %s / %04x / %d\n",
+		dai_link->cpu_dai_name,
+		dai_props->cpu_dai.fmt,
+		dai_props->cpu_dai.sysclk);
+	dev_dbg(dev, "\tcodec : %s / %04x / %d\n",
+		dai_link->codec_dai_name,
+		dai_props->codec_dai.fmt,
+		dai_props->codec_dai.sysclk);
+
+	/*
+	 * In soc_bind_dai_link() will check cpu name after
+	 * of_node matching if dai_link has cpu_dai_name.
+	 * but, it will never match if name was created by
+	 * fmt_single_name() remove cpu_dai_name if cpu_args
+	 * was 0. See:
+	 *	fmt_single_name()
+	 *	fmt_multiple_name()
+	 */
+	if (!cpu_args)
+		dai_link->cpu_dai_name = NULL;
+
+dai_link_of_err:
+	of_node_put(cpu);
+	of_node_put(codec);
+
+	return ret;
+}
+
+static int rsrc_card_parse_of(struct device_node *node,
+			      struct rsrc_card_priv *priv)
+{
+	struct device *dev = rsrc_priv_to_dev(priv);
+	const struct rsrc_card_of_data *of_data = rsrc_dev_to_of_data(dev);
+	int ret;
+	int i;
+
+	if (!node)
+		return -EINVAL;
+
+	/* Parse the card name from DT */
+	snd_soc_of_parse_card_name(&priv->snd_card, "card-name");
+
+	/* DAPM routes */
+	priv->snd_card.of_dapm_routes		= of_data->routes;
+	priv->snd_card.num_of_dapm_routes	= of_data->num_routes;
+
+	dev_dbg(dev, "New rsrc-audio-card: %s\n", priv->snd_card.name ?
+		priv->snd_card.name : "");
+
+	/* FE/BE */
+	for (i = 0; i < RSRC_FB_NUM; i++) {
+		ret = rsrc_card_dai_link_of(node, priv, i);
+		if (ret < 0)
+			return ret;
+	}
+
+	if (!priv->snd_card.name)
+		priv->snd_card.name = priv->snd_card.dai_link->name;
+
+	return 0;
+}
+
+/* Decrease the reference count of the device nodes */
+static int rsrc_card_unref(struct snd_soc_card *card)
+{
+	struct snd_soc_dai_link *dai_link;
+	int num_links;
+
+	for (num_links = 0, dai_link = card->dai_link;
+	     num_links < card->num_links;
+	     num_links++, dai_link++) {
+		of_node_put(dai_link->cpu_of_node);
+		of_node_put(dai_link->codec_of_node);
+	}
+	return 0;
+}
+
+static int rsrc_card_probe(struct platform_device *pdev)
+{
+	struct rsrc_card_priv *priv;
+	struct snd_soc_dai_link *dai_link;
+	struct device_node *np = pdev->dev.of_node;
+	struct device *dev = &pdev->dev;
+	int ret;
+
+	/* Allocate the private data */
+	priv = devm_kzalloc(dev, sizeof(*priv), GFP_KERNEL);
+	if (!priv)
+		return -ENOMEM;
+
+	/* Init snd_soc_card */
+	priv->snd_card.owner = THIS_MODULE;
+	priv->snd_card.dev = dev;
+	dai_link = priv->dai_link;
+	priv->snd_card.dai_link = dai_link;
+	priv->snd_card.num_links = RSRC_FB_NUM;
+	priv->snd_card.codec_conf = &priv->codec_conf;
+	priv->snd_card.num_configs = 1;
+
+	ret = rsrc_card_parse_of(np, priv);
+	if (ret < 0) {
+		if (ret != -EPROBE_DEFER)
+			dev_err(dev, "parse error %d\n", ret);
+		goto err;
+	}
+
+	snd_soc_card_set_drvdata(&priv->snd_card, priv);
+
+	ret = devm_snd_soc_register_card(&pdev->dev, &priv->snd_card);
+	if (ret >= 0)
+		return ret;
+err:
+	rsrc_card_unref(&priv->snd_card);
+
+	return ret;
+}
+
+static int rsrc_card_remove(struct platform_device *pdev)
+{
+	struct snd_soc_card *card = platform_get_drvdata(pdev);
+
+	return rsrc_card_unref(card);
+}
+
+static struct platform_driver rsrc_card = {
+	.driver = {
+		.name = "renesas-src-audio-card",
+		.of_match_table = rsrc_card_of_match,
+	},
+	.probe = rsrc_card_probe,
+	.remove = rsrc_card_remove,
+};
+
+module_platform_driver(rsrc_card);
+
+MODULE_ALIAS("platform:renesas-src-audio-card");
+MODULE_LICENSE("GPL");
+MODULE_DESCRIPTION("Renesas Sampling Rate Convert Sound Card");
+MODULE_AUTHOR("Kuninori Morimoto <kuninori.morimoto.gx@renesas.com>");