if (substream->stream == SNDRV_PCM_STREAM_PLAYBACK) {
                spin_lock_init(&uac2->p_prm.lock);
                runtime->hw.rate_min = p_srate;
-               runtime->hw.formats = SNDRV_PCM_FMTBIT_S16_LE; /* ! p_ssize ! */
+               switch (p_ssize) {
+               case 3:
+                       runtime->hw.formats = SNDRV_PCM_FMTBIT_S24_3LE;
+                       break;
+               case 4:
+                       runtime->hw.formats = SNDRV_PCM_FMTBIT_S32_LE;
+                       break;
+               default:
+                       runtime->hw.formats = SNDRV_PCM_FMTBIT_S16_LE;
+                       break;
+               }
                runtime->hw.channels_min = num_channels(p_chmask);
                runtime->hw.period_bytes_min = 2 * uac2->p_prm.max_psize
                                                / runtime->hw.periods_min;
        } else {
                spin_lock_init(&uac2->c_prm.lock);
                runtime->hw.rate_min = c_srate;
-               runtime->hw.formats = SNDRV_PCM_FMTBIT_S16_LE; /* ! c_ssize ! */
+               switch (c_ssize) {
+               case 3:
+                       runtime->hw.formats = SNDRV_PCM_FMTBIT_S24_3LE;
+                       break;
+               case 4:
+                       runtime->hw.formats = SNDRV_PCM_FMTBIT_S32_LE;
+                       break;
+               default:
+                       runtime->hw.formats = SNDRV_PCM_FMTBIT_S16_LE;
+                       break;
+               }
                runtime->hw.channels_min = num_channels(c_chmask);
                runtime->hw.period_bytes_min = 2 * uac2->c_prm.max_psize
                                                / runtime->hw.periods_min;