struct asoc_simple_dai *codec_dai;
                struct snd_soc_dai_link_component codecs; /* single codec */
                struct snd_soc_dai_link_component platform;
+               struct asoc_simple_card_data adata;
+               struct snd_soc_codec_conf *codec_conf;
                unsigned int mclk_fs;
        } *dai_props;
        unsigned int mclk_fs;
        struct asoc_simple_jack mic_jack;
        struct snd_soc_dai_link *dai_link;
        struct asoc_simple_dai *dais;
+       struct asoc_simple_card_data adata;
+       struct snd_soc_codec_conf *codec_conf;
 };
 
 #define simple_priv_to_card(priv) (&(priv)->snd_card)
 static int asoc_simple_set_clk_rate(struct asoc_simple_dai *simple_dai,
                                    unsigned long rate)
 {
+       if (!simple_dai)
+               return 0;
+
        if (!simple_dai->clk)
                return 0;
 
        return 0;
 }
 
+static int asoc_simple_card_be_hw_params_fixup(struct snd_soc_pcm_runtime *rtd,
+                                              struct snd_pcm_hw_params *params)
+{
+       struct simple_card_data *priv = snd_soc_card_get_drvdata(rtd->card);
+       struct simple_dai_props *dai_props = simple_priv_to_props(priv, rtd->num);
+
+       asoc_simple_card_convert_fixup(&dai_props->adata, params);
+
+       /* overwrite by top level adata if exist */
+       asoc_simple_card_convert_fixup(&priv->adata, params);
+
+       return 0;
+}
+
+static int asoc_simple_card_dai_link_of_dpcm(struct device_node *node,
+                                            struct device_node *np,
+                                            struct device_node *codec,
+                                            struct simple_card_data *priv,
+                                            int *dai_idx, int link_idx,
+                                            int *conf_idx, int is_fe,
+                                            bool is_top_level_node)
+{
+       struct device *dev = simple_priv_to_dev(priv);
+       struct snd_soc_dai_link *dai_link = simple_priv_to_link(priv, link_idx);
+       struct simple_dai_props *dai_props = simple_priv_to_props(priv, link_idx);
+       struct snd_soc_card *card = simple_priv_to_card(priv);
+       struct asoc_simple_dai *dai;
+       char *prefix = "";
+       int ret;
+
+       /* For single DAI link & old style of DT node */
+       if (is_top_level_node)
+               prefix = PREFIX;
+
+       if (is_fe) {
+               int is_single_links = 0;
+               struct snd_soc_dai_link_component *codecs;
+
+               /* BE is dummy */
+               codecs                  = dai_link->codecs;
+               codecs->of_node         = NULL;
+               codecs->dai_name        = "snd-soc-dummy-dai";
+               codecs->name            = "snd-soc-dummy";
+
+               /* FE settings */
+               dai_link->dynamic               = 1;
+               dai_link->dpcm_merged_format    = 1;
+
+               dai =
+               dai_props->cpu_dai      = &priv->dais[(*dai_idx)++];
+
+               ret = asoc_simple_card_parse_cpu(np, dai_link, DAI, CELL,
+                                                &is_single_links);
+               if (ret)
+                       return ret;
+
+               ret = asoc_simple_card_parse_clk_cpu(dev, np, dai_link, dai);
+               if (ret < 0)
+                       return ret;
+
+               ret = asoc_simple_card_set_dailink_name(dev, dai_link,
+                                                       "fe.%s",
+                                                       dai_link->cpu_dai_name);
+               if (ret < 0)
+                       return ret;
+
+               asoc_simple_card_canonicalize_cpu(dai_link, is_single_links);
+       } else {
+               struct snd_soc_codec_conf *cconf;
+
+               /* FE is dummy */
+               dai_link->cpu_of_node           = NULL;
+               dai_link->cpu_dai_name          = "snd-soc-dummy-dai";
+               dai_link->cpu_name              = "snd-soc-dummy";
+
+               /* BE settings */
+               dai_link->no_pcm                = 1;
+               dai_link->be_hw_params_fixup    = asoc_simple_card_be_hw_params_fixup;
+
+               dai =
+               dai_props->codec_dai    = &priv->dais[(*dai_idx)++];
+
+               cconf =
+               dai_props->codec_conf   = &priv->codec_conf[(*conf_idx)++];
+
+               ret = asoc_simple_card_parse_codec(np, dai_link, DAI, CELL);
+               if (ret < 0)
+                       return ret;
+
+               ret = asoc_simple_card_parse_clk_codec(dev, np, dai_link, dai);
+               if (ret < 0)
+                       return ret;
+
+               ret = asoc_simple_card_set_dailink_name(dev, dai_link,
+                                                       "be.%s",
+                                                       dai_link->codecs->dai_name);
+               if (ret < 0)
+                       return ret;
+
+               /* check "prefix" from top node */
+               snd_soc_of_parse_audio_prefix(card, cconf,
+                                             dai_link->codecs->of_node,
+                                             PREFIX "prefix");
+               /* check "prefix" from each node if top doesn't have */
+               if (!cconf->of_node)
+                       snd_soc_of_parse_node_prefix(np, cconf,
+                                                    dai_link->codecs->of_node,
+                                                    "prefix");
+       }
+
+       asoc_simple_card_parse_convert(dev, node, prefix, &dai_props->adata);
+
+       ret = asoc_simple_card_of_parse_tdm(np, dai);
+       if (ret)
+               return ret;
+
+       ret = asoc_simple_card_canonicalize_dailink(dai_link);
+       if (ret < 0)
+               return ret;
+
+       of_property_read_u32(np, "mclk-fs", &dai_props->mclk_fs);
+
+       ret = asoc_simple_card_parse_daifmt(dev, node, codec,
+                                           prefix, &dai_link->dai_fmt);
+       if (ret < 0)
+               return ret;
+
+       dai_link->dpcm_playback         = 1;
+       dai_link->dpcm_capture          = 1;
+       dai_link->ops                   = &asoc_simple_card_ops;
+       dai_link->init                  = asoc_simple_card_dai_init;
+
+       return 0;
+}
+
 static int asoc_simple_card_dai_link_of(struct device_node *node,
                                        struct simple_card_data *priv,
                                        int *dai_idx, int link_idx,
 static int asoc_simple_card_parse_of(struct simple_card_data *priv)
 {
        struct device *dev = simple_priv_to_dev(priv);
+       struct device_node *top = dev->of_node;
        struct snd_soc_card *card = simple_priv_to_card(priv);
-       struct device_node *dai_link;
-       struct device_node *node = dev->of_node;
-       int ret;
-       int link_idx, dai_idx;
-
-       if (!node)
+       struct device_node *node;
+       struct device_node *np;
+       struct device_node *codec;
+       bool is_fe;
+       int ret, loop;
+       int dai_idx, link_idx, conf_idx;
+
+       if (!top)
                return -EINVAL;
 
-       dai_link = of_get_child_by_name(node, PREFIX "dai-link");
-
        ret = asoc_simple_card_of_parse_widgets(card, PREFIX);
        if (ret < 0)
-               goto card_parse_end;
+               return ret;
 
        ret = asoc_simple_card_of_parse_routing(card, PREFIX);
        if (ret < 0)
-               goto card_parse_end;
+               return ret;
 
        /* Factor to mclk, used in hw_params() */
-       of_property_read_u32(node, PREFIX "mclk-fs", &priv->mclk_fs);
+       of_property_read_u32(top, PREFIX "mclk-fs", &priv->mclk_fs);
+
+       asoc_simple_card_parse_convert(dev, top, PREFIX, &priv->adata);
 
        /* Single/Muti DAI link(s) & New style of DT node */
-       link_idx = 0;
-       dai_idx  = 0;
-       if (dai_link) {
-               struct device_node *np = NULL;
-
-               for_each_child_of_node(node, np) {
-                       dev_dbg(dev, "\tlink %d:\n", link_idx);
-                       ret = asoc_simple_card_dai_link_of(np, priv,
-                                               &dai_idx, link_idx++, false);
-                       if (ret < 0) {
-                               of_node_put(np);
-                               goto card_parse_end;
+       loop            = 1;
+       link_idx        = 0;
+       dai_idx         = 0;
+       conf_idx        = 0;
+       node = of_get_child_by_name(top, PREFIX "dai-link");
+       if (!node) {
+               node = dev->of_node;
+               loop = 0;
+       }
+
+       do  {
+               /* DPCM */
+               if (of_get_child_count(node) > 2) {
+                       for_each_child_of_node(node, np) {
+                               codec = of_get_child_by_name(node,
+                                                       loop ?  "codec" :
+                                                               PREFIX "codec");
+                               if (!codec)
+                                       return -ENODEV;
+
+                               is_fe = (np != codec);
+
+                               ret = asoc_simple_card_dai_link_of_dpcm(
+                                               node, np, codec, priv,
+                                               &dai_idx, link_idx++, &conf_idx,
+                                               is_fe, !loop);
                        }
+               } else {
+                       ret = asoc_simple_card_dai_link_of(
+                                               node, priv,
+                                               &dai_idx, link_idx++, !loop);
                }
-       } else {
-               /* For single DAI link & old style of DT node */
-               ret = asoc_simple_card_dai_link_of(node, priv,
-                                               &dai_idx, link_idx++, true);
                if (ret < 0)
-                       goto card_parse_end;
-       }
+                       return ret;
+
+               node = of_get_next_child(top, node);
+       } while (loop && node);
 
        ret = asoc_simple_card_parse_card_name(card, PREFIX);
        if (ret < 0)
-               goto card_parse_end;
-
-       ret = asoc_simple_card_parse_aux_devs(node, priv);
+               return ret;
 
-card_parse_end:
-       of_node_put(dai_link);
+       ret = asoc_simple_card_parse_aux_devs(top, priv);
 
        return ret;
 }
 
+static void asoc_simple_card_get_dais_count(struct device *dev,
+                                           int *link_num,
+                                           int *dais_num,
+                                           int *ccnf_num)
+{
+       struct device_node *top = dev->of_node;
+       struct device_node *node;
+       int loop;
+       int num;
+
+       /*
+        * link_num :   number of links.
+        *              CPU-Codec / CPU-dummy / dummy-Codec
+        * dais_num :   number of DAIs
+        * ccnf_num :   number of codec_conf
+        *              same number for "dummy-Codec"
+        *
+        * ex1)
+        * CPU0 --- Codec0      link : 5
+        * CPU1 --- Codec1      dais : 7
+        * CPU2 -/              ccnf : 1
+        * CPU3 --- Codec2
+        *
+        *      => 5 links = 2xCPU-Codec + 2xCPU-dummy + 1xdummy-Codec
+        *      => 7 DAIs  = 4xCPU + 3xCodec
+        *      => 1 ccnf  = 1xdummy-Codec
+        *
+        * ex2)
+        * CPU0 --- Codec0      link : 5
+        * CPU1 --- Codec1      dais : 6
+        * CPU2 -/              ccnf : 1
+        * CPU3 -/
+        *
+        *      => 5 links = 1xCPU-Codec + 3xCPU-dummy + 1xdummy-Codec
+        *      => 6 DAIs  = 4xCPU + 2xCodec
+        *      => 1 ccnf  = 1xdummy-Codec
+        *
+        * ex3)
+        * CPU0 --- Codec0      link : 6
+        * CPU1 -/              dais : 6
+        * CPU2 --- Codec1      ccnf : 2
+        * CPU3 -/
+        *
+        *      => 6 links = 0xCPU-Codec + 4xCPU-dummy + 2xdummy-Codec
+        *      => 6 DAIs  = 4xCPU + 2xCodec
+        *      => 2 ccnf  = 2xdummy-Codec
+        */
+       if (!top) {
+               (*link_num) = 1;
+               (*dais_num) = 2;
+               (*ccnf_num) = 0;
+               return;
+       }
+
+       loop = 1;
+       node = of_get_child_by_name(top, PREFIX "dai-link");
+       if (!node) {
+               node = top;
+               loop = 0;
+       }
+
+       do {
+               num = of_get_child_count(node);
+               (*dais_num) += num;
+               if (num > 2) {
+                       (*link_num) += num;
+                       (*ccnf_num)++;
+               } else {
+                       (*link_num)++;
+               }
+               node = of_get_next_child(top, node);
+       } while (loop && node);
+}
+
 static int asoc_simple_soc_card_probe(struct snd_soc_card *card)
 {
        struct simple_card_data *priv = snd_soc_card_get_drvdata(card);
        struct device *dev = &pdev->dev;
        struct device_node *np = dev->of_node;
        struct snd_soc_card *card;
-       int num, ret, i;
-
-       /* Get the number of DAI links */
-       if (np && of_get_child_by_name(np, PREFIX "dai-link"))
-               num = of_get_child_count(np);
-       else
-               num = 1;
+       struct snd_soc_codec_conf *cconf;
+       int lnum = 0, dnum = 0, cnum = 0;
+       int ret, i;
 
        /* Allocate the private data and the DAI link array */
        priv = devm_kzalloc(dev, sizeof(*priv), GFP_KERNEL);
        if (!priv)
                return -ENOMEM;
 
-       dai_props = devm_kcalloc(dev, num, sizeof(*dai_props), GFP_KERNEL);
-       dai_link  = devm_kcalloc(dev, num, sizeof(*dai_link), GFP_KERNEL);
-       dais      = devm_kcalloc(dev, num * 2, sizeof(*dais),      GFP_KERNEL);
+       asoc_simple_card_get_dais_count(dev, &lnum, &dnum, &cnum);
+       if (!lnum || !dnum)
+               return -EINVAL;
+
+       dai_props = devm_kcalloc(dev, lnum, sizeof(*dai_props), GFP_KERNEL);
+       dai_link  = devm_kcalloc(dev, lnum, sizeof(*dai_link),  GFP_KERNEL);
+       dais      = devm_kcalloc(dev, dnum, sizeof(*dais),      GFP_KERNEL);
+       cconf     = devm_kcalloc(dev, cnum, sizeof(*cconf),     GFP_KERNEL);
        if (!dai_props || !dai_link || !dais)
                return -ENOMEM;
 
         * see
         *      soc-core.c :: snd_soc_init_multicodec()
         */
-       for (i = 0; i < num; i++) {
+       for (i = 0; i < lnum; i++) {
                dai_link[i].codecs      = &dai_props[i].codecs;
                dai_link[i].num_codecs  = 1;
                dai_link[i].platform    = &dai_props[i].platform;
        priv->dai_props                 = dai_props;
        priv->dai_link                  = dai_link;
        priv->dais                      = dais;
+       priv->codec_conf                = cconf;
 
        /* Init snd_soc_card */
        card = simple_priv_to_card(priv);
        card->owner             = THIS_MODULE;
        card->dev               = dev;
        card->dai_link          = priv->dai_link;
-       card->num_links         = num;
+       card->num_links         = lnum;
+       card->codec_conf        = cconf;
+       card->num_configs       = cnum;
        card->probe             = asoc_simple_soc_card_probe;
 
        if (np && of_device_is_available(np)) {
 
 static const struct of_device_id asoc_simple_of_match[] = {
        { .compatible = "simple-audio-card", },
+       { .compatible = "simple-scu-audio-card", },
        {},
 };
 MODULE_DEVICE_TABLE(of, asoc_simple_of_match);