diff --git a/sound/soc/samsung/spdif.c b/sound/soc/samsung/spdif.c
new file mode 100644
index 0000000..f0816404
--- /dev/null
+++ b/sound/soc/samsung/spdif.c
@@ -0,0 +1,501 @@
+/* sound/soc/samsung/spdif.c
+ *
+ * ALSA SoC Audio Layer - Samsung S/PDIF Controller driver
+ *
+ * Copyright (c) 2010 Samsung Electronics Co. Ltd
+ *		http://www.samsung.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 <linux/clk.h>
+#include <linux/io.h>
+
+#include <sound/pcm.h>
+#include <sound/pcm_params.h>
+#include <sound/soc.h>
+
+#include <plat/audio.h>
+#include <mach/dma.h>
+
+#include "dma.h"
+#include "spdif.h"
+
+/* Registers */
+#define CLKCON				0x00
+#define CON				0x04
+#define BSTAS				0x08
+#define CSTAS				0x0C
+#define DATA_OUTBUF			0x10
+#define DCNT				0x14
+#define BSTAS_S				0x18
+#define DCNT_S				0x1C
+
+#define CLKCTL_MASK			0x7
+#define CLKCTL_MCLK_EXT			(0x1 << 2)
+#define CLKCTL_PWR_ON			(0x1 << 0)
+
+#define CON_MASK			0x3ffffff
+#define CON_FIFO_TH_SHIFT		19
+#define CON_FIFO_TH_MASK		(0x7 << 19)
+#define CON_USERDATA_23RDBIT		(0x1 << 12)
+
+#define CON_SW_RESET			(0x1 << 5)
+
+#define CON_MCLKDIV_MASK		(0x3 << 3)
+#define CON_MCLKDIV_256FS		(0x0 << 3)
+#define CON_MCLKDIV_384FS		(0x1 << 3)
+#define CON_MCLKDIV_512FS		(0x2 << 3)
+
+#define CON_PCM_MASK			(0x3 << 1)
+#define CON_PCM_16BIT			(0x0 << 1)
+#define CON_PCM_20BIT			(0x1 << 1)
+#define CON_PCM_24BIT			(0x2 << 1)
+
+#define CON_PCM_DATA			(0x1 << 0)
+
+#define CSTAS_MASK			0x3fffffff
+#define CSTAS_SAMP_FREQ_MASK		(0xF << 24)
+#define CSTAS_SAMP_FREQ_44		(0x0 << 24)
+#define CSTAS_SAMP_FREQ_48		(0x2 << 24)
+#define CSTAS_SAMP_FREQ_32		(0x3 << 24)
+#define CSTAS_SAMP_FREQ_96		(0xA << 24)
+
+#define CSTAS_CATEGORY_MASK		(0xFF << 8)
+#define CSTAS_CATEGORY_CODE_CDP		(0x01 << 8)
+
+#define CSTAS_NO_COPYRIGHT		(0x1 << 2)
+
+/**
+ * struct samsung_spdif_info - Samsung S/PDIF Controller information
+ * @lock: Spin lock for S/PDIF.
+ * @dev: The parent device passed to use from the probe.
+ * @regs: The pointer to the device register block.
+ * @clk_rate: Current clock rate for calcurate ratio.
+ * @pclk: The peri-clock pointer for spdif master operation.
+ * @sclk: The source clock pointer for making sync signals.
+ * @save_clkcon: Backup clkcon reg. in suspend.
+ * @save_con: Backup con reg. in suspend.
+ * @save_cstas: Backup cstas reg. in suspend.
+ * @dma_playback: DMA information for playback channel.
+ */
+struct samsung_spdif_info {
+	spinlock_t	lock;
+	struct device	*dev;
+	void __iomem	*regs;
+	unsigned long	clk_rate;
+	struct clk	*pclk;
+	struct clk	*sclk;
+	u32		saved_clkcon;
+	u32		saved_con;
+	u32		saved_cstas;
+	struct s3c_dma_params	*dma_playback;
+};
+
+static struct s3c2410_dma_client spdif_dma_client_out = {
+	.name		= "S/PDIF Stereo out",
+};
+
+static struct s3c_dma_params spdif_stereo_out;
+static struct samsung_spdif_info spdif_info;
+
+static inline struct samsung_spdif_info *to_info(struct snd_soc_dai *cpu_dai)
+{
+	return snd_soc_dai_get_drvdata(cpu_dai);
+}
+
+static void spdif_snd_txctrl(struct samsung_spdif_info *spdif, int on)
+{
+	void __iomem *regs = spdif->regs;
+	u32 clkcon;
+
+	dev_dbg(spdif->dev, "Entered %s\n", __func__);
+
+	clkcon = readl(regs + CLKCON) & CLKCTL_MASK;
+	if (on)
+		writel(clkcon | CLKCTL_PWR_ON, regs + CLKCON);
+	else
+		writel(clkcon & ~CLKCTL_PWR_ON, regs + CLKCON);
+}
+
+static int spdif_set_sysclk(struct snd_soc_dai *cpu_dai,
+				int clk_id, unsigned int freq, int dir)
+{
+	struct samsung_spdif_info *spdif = to_info(cpu_dai);
+	u32 clkcon;
+
+	dev_dbg(spdif->dev, "Entered %s\n", __func__);
+
+	clkcon = readl(spdif->regs + CLKCON);
+
+	if (clk_id == SND_SOC_SPDIF_INT_MCLK)
+		clkcon &= ~CLKCTL_MCLK_EXT;
+	else
+		clkcon |= CLKCTL_MCLK_EXT;
+
+	writel(clkcon, spdif->regs + CLKCON);
+
+	spdif->clk_rate = freq;
+
+	return 0;
+}
+
+static int spdif_trigger(struct snd_pcm_substream *substream, int cmd,
+				struct snd_soc_dai *dai)
+{
+	struct snd_soc_pcm_runtime *rtd = substream->private_data;
+	struct samsung_spdif_info *spdif = to_info(rtd->cpu_dai);
+	unsigned long flags;
+
+	dev_dbg(spdif->dev, "Entered %s\n", __func__);
+
+	switch (cmd) {
+	case SNDRV_PCM_TRIGGER_START:
+	case SNDRV_PCM_TRIGGER_RESUME:
+	case SNDRV_PCM_TRIGGER_PAUSE_RELEASE:
+		spin_lock_irqsave(&spdif->lock, flags);
+		spdif_snd_txctrl(spdif, 1);
+		spin_unlock_irqrestore(&spdif->lock, flags);
+		break;
+	case SNDRV_PCM_TRIGGER_STOP:
+	case SNDRV_PCM_TRIGGER_SUSPEND:
+	case SNDRV_PCM_TRIGGER_PAUSE_PUSH:
+		spin_lock_irqsave(&spdif->lock, flags);
+		spdif_snd_txctrl(spdif, 0);
+		spin_unlock_irqrestore(&spdif->lock, flags);
+		break;
+	default:
+		return -EINVAL;
+	}
+
+	return 0;
+}
+
+static int spdif_sysclk_ratios[] = {
+	512, 384, 256,
+};
+
+static int spdif_hw_params(struct snd_pcm_substream *substream,
+				struct snd_pcm_hw_params *params,
+				struct snd_soc_dai *socdai)
+{
+	struct snd_soc_pcm_runtime *rtd = substream->private_data;
+	struct samsung_spdif_info *spdif = to_info(rtd->cpu_dai);
+	void __iomem *regs = spdif->regs;
+	struct s3c_dma_params *dma_data;
+	u32 con, clkcon, cstas;
+	unsigned long flags;
+	int i, ratio;
+
+	dev_dbg(spdif->dev, "Entered %s\n", __func__);
+
+	if (substream->stream == SNDRV_PCM_STREAM_PLAYBACK)
+		dma_data = spdif->dma_playback;
+	else {
+		dev_err(spdif->dev, "Capture is not supported\n");
+		return -EINVAL;
+	}
+
+	snd_soc_dai_set_dma_data(rtd->cpu_dai, substream, dma_data);
+
+	spin_lock_irqsave(&spdif->lock, flags);
+
+	con = readl(regs + CON) & CON_MASK;
+	cstas = readl(regs + CSTAS) & CSTAS_MASK;
+	clkcon = readl(regs + CLKCON) & CLKCTL_MASK;
+
+	con &= ~CON_FIFO_TH_MASK;
+	con |= (0x7 << CON_FIFO_TH_SHIFT);
+	con |= CON_USERDATA_23RDBIT;
+	con |= CON_PCM_DATA;
+
+	con &= ~CON_PCM_MASK;
+	switch (params_format(params)) {
+	case SNDRV_PCM_FORMAT_S16_LE:
+		con |= CON_PCM_16BIT;
+		break;
+	default:
+		dev_err(spdif->dev, "Unsupported data size.\n");
+		goto err;
+	}
+
+	ratio = spdif->clk_rate / params_rate(params);
+	for (i = 0; i < ARRAY_SIZE(spdif_sysclk_ratios); i++)
+		if (ratio == spdif_sysclk_ratios[i])
+			break;
+	if (i == ARRAY_SIZE(spdif_sysclk_ratios)) {
+		dev_err(spdif->dev, "Invalid clock ratio %ld/%d\n",
+				spdif->clk_rate, params_rate(params));
+		goto err;
+	}
+
+	con &= ~CON_MCLKDIV_MASK;
+	switch (ratio) {
+	case 256:
+		con |= CON_MCLKDIV_256FS;
+		break;
+	case 384:
+		con |= CON_MCLKDIV_384FS;
+		break;
+	case 512:
+		con |= CON_MCLKDIV_512FS;
+		break;
+	}
+
+	cstas &= ~CSTAS_SAMP_FREQ_MASK;
+	switch (params_rate(params)) {
+	case 44100:
+		cstas |= CSTAS_SAMP_FREQ_44;
+		break;
+	case 48000:
+		cstas |= CSTAS_SAMP_FREQ_48;
+		break;
+	case 32000:
+		cstas |= CSTAS_SAMP_FREQ_32;
+		break;
+	case 96000:
+		cstas |= CSTAS_SAMP_FREQ_96;
+		break;
+	default:
+		dev_err(spdif->dev, "Invalid sampling rate %d\n",
+				params_rate(params));
+		goto err;
+	}
+
+	cstas &= ~CSTAS_CATEGORY_MASK;
+	cstas |= CSTAS_CATEGORY_CODE_CDP;
+	cstas |= CSTAS_NO_COPYRIGHT;
+
+	writel(con, regs + CON);
+	writel(cstas, regs + CSTAS);
+	writel(clkcon, regs + CLKCON);
+
+	spin_unlock_irqrestore(&spdif->lock, flags);
+
+	return 0;
+err:
+	spin_unlock_irqrestore(&spdif->lock, flags);
+	return -EINVAL;
+}
+
+static void spdif_shutdown(struct snd_pcm_substream *substream,
+				struct snd_soc_dai *dai)
+{
+	struct snd_soc_pcm_runtime *rtd = substream->private_data;
+	struct samsung_spdif_info *spdif = to_info(rtd->cpu_dai);
+	void __iomem *regs = spdif->regs;
+	u32 con, clkcon;
+
+	dev_dbg(spdif->dev, "Entered %s\n", __func__);
+
+	con = readl(regs + CON) & CON_MASK;
+	clkcon = readl(regs + CLKCON) & CLKCTL_MASK;
+
+	writel(con | CON_SW_RESET, regs + CON);
+	cpu_relax();
+
+	writel(clkcon & ~CLKCTL_PWR_ON, regs + CLKCON);
+}
+
+#ifdef CONFIG_PM
+static int spdif_suspend(struct snd_soc_dai *cpu_dai)
+{
+	struct samsung_spdif_info *spdif = to_info(cpu_dai);
+	u32 con = spdif->saved_con;
+
+	dev_dbg(spdif->dev, "Entered %s\n", __func__);
+
+	spdif->saved_clkcon = readl(spdif->regs	+ CLKCON) & CLKCTL_MASK;
+	spdif->saved_con = readl(spdif->regs + CON) & CON_MASK;
+	spdif->saved_cstas = readl(spdif->regs + CSTAS) & CSTAS_MASK;
+
+	writel(con | CON_SW_RESET, spdif->regs + CON);
+	cpu_relax();
+
+	return 0;
+}
+
+static int spdif_resume(struct snd_soc_dai *cpu_dai)
+{
+	struct samsung_spdif_info *spdif = to_info(cpu_dai);
+
+	dev_dbg(spdif->dev, "Entered %s\n", __func__);
+
+	writel(spdif->saved_clkcon, spdif->regs	+ CLKCON);
+	writel(spdif->saved_con, spdif->regs + CON);
+	writel(spdif->saved_cstas, spdif->regs + CSTAS);
+
+	return 0;
+}
+#else
+#define spdif_suspend NULL
+#define spdif_resume NULL
+#endif
+
+static struct snd_soc_dai_ops spdif_dai_ops = {
+	.set_sysclk	= spdif_set_sysclk,
+	.trigger	= spdif_trigger,
+	.hw_params	= spdif_hw_params,
+	.shutdown	= spdif_shutdown,
+};
+
+struct snd_soc_dai_driver samsung_spdif_dai = {
+	.name = "samsung-spdif",
+	.playback = {
+		.stream_name = "S/PDIF Playback",
+		.channels_min = 2,
+		.channels_max = 2,
+		.rates = (SNDRV_PCM_RATE_32000 |
+				SNDRV_PCM_RATE_44100 |
+				SNDRV_PCM_RATE_48000 |
+				SNDRV_PCM_RATE_96000),
+		.formats = SNDRV_PCM_FMTBIT_S16_LE, },
+	.ops = &spdif_dai_ops,
+	.suspend = spdif_suspend,
+	.resume = spdif_resume,
+};
+
+static __devinit int spdif_probe(struct platform_device *pdev)
+{
+	struct s3c_audio_pdata *spdif_pdata;
+	struct resource *mem_res, *dma_res;
+	struct samsung_spdif_info *spdif;
+	int ret;
+
+	spdif_pdata = pdev->dev.platform_data;
+
+	dev_dbg(&pdev->dev, "Entered %s\n", __func__);
+
+	dma_res = platform_get_resource(pdev, IORESOURCE_DMA, 0);
+	if (!dma_res) {
+		dev_err(&pdev->dev, "Unable to get dma resource.\n");
+		return -ENXIO;
+	}
+
+	mem_res = platform_get_resource(pdev, IORESOURCE_MEM, 0);
+	if (!mem_res) {
+		dev_err(&pdev->dev, "Unable to get register resource.\n");
+		return -ENXIO;
+	}
+
+	if (spdif_pdata && spdif_pdata->cfg_gpio
+			&& spdif_pdata->cfg_gpio(pdev)) {
+		dev_err(&pdev->dev, "Unable to configure GPIO pins\n");
+		return -EINVAL;
+	}
+
+	spdif = &spdif_info;
+	spdif->dev = &pdev->dev;
+
+	spin_lock_init(&spdif->lock);
+
+	spdif->pclk = clk_get(&pdev->dev, "spdif");
+	if (IS_ERR(spdif->pclk)) {
+		dev_err(&pdev->dev, "failed to get peri-clock\n");
+		ret = -ENOENT;
+		goto err0;
+	}
+	clk_enable(spdif->pclk);
+
+	spdif->sclk = clk_get(&pdev->dev, "sclk_spdif");
+	if (IS_ERR(spdif->sclk)) {
+		dev_err(&pdev->dev, "failed to get internal source clock\n");
+		ret = -ENOENT;
+		goto err1;
+	}
+	clk_enable(spdif->sclk);
+
+	/* Request S/PDIF Register's memory region */
+	if (!request_mem_region(mem_res->start,
+				resource_size(mem_res), "samsung-spdif")) {
+		dev_err(&pdev->dev, "Unable to request register region\n");
+		ret = -EBUSY;
+		goto err2;
+	}
+
+	spdif->regs = ioremap(mem_res->start, 0x100);
+	if (spdif->regs == NULL) {
+		dev_err(&pdev->dev, "Cannot ioremap registers\n");
+		ret = -ENXIO;
+		goto err3;
+	}
+
+	dev_set_drvdata(&pdev->dev, spdif);
+
+	ret = snd_soc_register_dai(&pdev->dev, &samsung_spdif_dai);
+	if (ret != 0) {
+		dev_err(&pdev->dev, "fail to register dai\n");
+		goto err4;
+	}
+
+	spdif_stereo_out.dma_size = 2;
+	spdif_stereo_out.client = &spdif_dma_client_out;
+	spdif_stereo_out.dma_addr = mem_res->start + DATA_OUTBUF;
+	spdif_stereo_out.channel = dma_res->start;
+
+	spdif->dma_playback = &spdif_stereo_out;
+
+	return 0;
+
+err4:
+	iounmap(spdif->regs);
+err3:
+	release_mem_region(mem_res->start, resource_size(mem_res));
+err2:
+	clk_disable(spdif->sclk);
+	clk_put(spdif->sclk);
+err1:
+	clk_disable(spdif->pclk);
+	clk_put(spdif->pclk);
+err0:
+	return ret;
+}
+
+static __devexit int spdif_remove(struct platform_device *pdev)
+{
+	struct samsung_spdif_info *spdif = &spdif_info;
+	struct resource *mem_res;
+
+	snd_soc_unregister_dai(&pdev->dev);
+
+	iounmap(spdif->regs);
+
+	mem_res = platform_get_resource(pdev, IORESOURCE_MEM, 0);
+	if (mem_res)
+		release_mem_region(mem_res->start, resource_size(mem_res));
+
+	clk_disable(spdif->sclk);
+	clk_put(spdif->sclk);
+	clk_disable(spdif->pclk);
+	clk_put(spdif->pclk);
+
+	return 0;
+}
+
+static struct platform_driver samsung_spdif_driver = {
+	.probe	= spdif_probe,
+	.remove	= spdif_remove,
+	.driver	= {
+		.name	= "samsung-spdif",
+		.owner	= THIS_MODULE,
+	},
+};
+
+static int __init spdif_init(void)
+{
+	return platform_driver_register(&samsung_spdif_driver);
+}
+module_init(spdif_init);
+
+static void __exit spdif_exit(void)
+{
+	platform_driver_unregister(&samsung_spdif_driver);
+}
+module_exit(spdif_exit);
+
+MODULE_AUTHOR("Seungwhan Youn, <sw.youn@samsung.com>");
+MODULE_DESCRIPTION("Samsung S/PDIF Controller Driver");
+MODULE_LICENSE("GPL");
+MODULE_ALIAS("platform:samsung-spdif");