diff --git a/arch/arm64/boot/dts/renesas/rzg3s-smarc-som.dtsi b/arch/arm64/boot/dts/renesas/rzg3s-smarc-som.dtsi
index e090a4837468..571cade41647 100644
--- a/arch/arm64/boot/dts/renesas/rzg3s-smarc-som.dtsi
+++ b/arch/arm64/boot/dts/renesas/rzg3s-smarc-som.dtsi
@@ -25,7 +25,10 @@ / {
 
 	aliases {
 		mmc0 = &sdhi0;
-#if !SW_SD2_EN
+#if SW_SD2_EN
+		eth0 = &eth0;
+		eth1 = &eth1;
+#else
 		mmc2 = &sdhi2;
 #endif
 	};
@@ -81,6 +84,64 @@ vcc_sdhi2: regulator2 {
 	};
 };
 
+#if SW_SD2_EN
+&eth0 {
+	pinctrl-0 = <&eth0_pins>;
+	pinctrl-names = "default";
+	phy-handle = <&phy0>;
+	phy-mode = "rgmii-id";
+	#address-cells = <1>;
+	#size-cells = <0>;
+	status = "okay";
+
+	phy0: ethernet-phy@7 {
+		reg = <7>;
+		interrupt-parent = <&pinctrl>;
+		interrupts = <RZG2L_GPIO(12, 0) IRQ_TYPE_EDGE_FALLING>;
+		rxc-skew-psec = <0>;
+		txc-skew-psec = <0>;
+		rxdv-skew-psec = <0>;
+		txen-skew-psec = <0>;
+		rxd0-skew-psec = <0>;
+		rxd1-skew-psec = <0>;
+		rxd2-skew-psec = <0>;
+		rxd3-skew-psec = <0>;
+		txd0-skew-psec = <0>;
+		txd1-skew-psec = <0>;
+		txd2-skew-psec = <0>;
+		txd3-skew-psec = <0>;
+	};
+};
+
+&eth1 {
+	pinctrl-0 = <&eth1_pins>;
+	pinctrl-names = "default";
+	phy-handle = <&phy1>;
+	phy-mode = "rgmii-id";
+	#address-cells = <1>;
+	#size-cells = <0>;
+	status = "okay";
+
+	phy1: ethernet-phy@7 {
+		reg = <7>;
+		interrupt-parent = <&pinctrl>;
+		interrupts = <RZG2L_GPIO(12, 1) IRQ_TYPE_EDGE_FALLING>;
+		rxc-skew-psec = <0>;
+		txc-skew-psec = <0>;
+		rxdv-skew-psec = <0>;
+		txen-skew-psec = <0>;
+		rxd0-skew-psec = <0>;
+		rxd1-skew-psec = <0>;
+		rxd2-skew-psec = <0>;
+		rxd3-skew-psec = <0>;
+		txd0-skew-psec = <0>;
+		txd1-skew-psec = <0>;
+		txd2-skew-psec = <0>;
+		txd3-skew-psec = <0>;
+	};
+};
+#endif
+
 &extal_clk {
 	clock-frequency = <24000000>;
 };
@@ -128,6 +189,88 @@ &sdhi2 {
 #endif
 
 &pinctrl {
+	eth0-phy-irq-hog {
+		gpio-hog;
+		gpios = <RZG2L_GPIO(12, 0) GPIO_ACTIVE_LOW>;
+		input;
+		line-name = "eth0-phy-irq";
+	};
+
+	eth0_pins: eth0 {
+		txc {
+			pinmux = <RZG2L_PORT_PINMUX(1, 0, 1)>;  /* ET0_TXC */
+			power-source = <1800>;
+			output-enable;
+			input-enable;
+			drive-strength-microamp = <5200>;
+		};
+
+		tx_ctl {
+			pinmux = <RZG2L_PORT_PINMUX(1, 1, 1)>;  /* ET0_TX_CTL */
+			power-source = <1800>;
+			output-enable;
+			drive-strength-microamp = <5200>;
+		};
+
+		mux {
+			pinmux = <RZG2L_PORT_PINMUX(1, 2, 1)>,	/* ET0_TXD0 */
+				 <RZG2L_PORT_PINMUX(1, 3, 1)>,	/* ET0_TXD1 */
+				 <RZG2L_PORT_PINMUX(1, 4, 1)>,	/* ET0_TXD2 */
+				 <RZG2L_PORT_PINMUX(2, 0, 1)>,	/* ET0_TXD3 */
+				 <RZG2L_PORT_PINMUX(3, 0, 1)>,	/* ET0_RXC */
+				 <RZG2L_PORT_PINMUX(3, 1, 1)>,	/* ET0_RX_CTL */
+				 <RZG2L_PORT_PINMUX(3, 2, 1)>,	/* ET0_RXD0 */
+				 <RZG2L_PORT_PINMUX(3, 3, 1)>,	/* ET0_RXD1 */
+				 <RZG2L_PORT_PINMUX(4, 0, 1)>,	/* ET0_RXD2 */
+				 <RZG2L_PORT_PINMUX(4, 1, 1)>,	/* ET0_RXD3 */
+				 <RZG2L_PORT_PINMUX(4, 3, 1)>,	/* ET0_MDC */
+				 <RZG2L_PORT_PINMUX(4, 4, 1)>,	/* ET0_MDIO */
+				 <RZG2L_PORT_PINMUX(4, 5, 1)>;	/* ET0_LINKSTA */
+			power-source = <1800>;
+		};
+	};
+
+	eth1-phy-irq-hog {
+		gpio-hog;
+		gpios = <RZG2L_GPIO(12, 1) GPIO_ACTIVE_LOW>;
+		input;
+		line-name = "eth1-phy-irq";
+	};
+
+	eth1_pins: eth1 {
+		txc {
+			pinmux = <RZG2L_PORT_PINMUX(7, 0, 1)>;	/* ET1_TXC */
+			power-source = <1800>;
+			output-enable;
+			input-enable;
+			drive-strength-microamp = <5200>;
+		};
+
+		tx_ctl {
+			pinmux = <RZG2L_PORT_PINMUX(7, 1, 1)>;	/* ET1_TX_CTL */
+			power-source = <1800>;
+			output-enable;
+			drive-strength-microamp = <5200>;
+		};
+
+		mux {
+			pinmux = <RZG2L_PORT_PINMUX(7, 2, 1)>,	/* ET1_TXD0 */
+				 <RZG2L_PORT_PINMUX(7, 3, 1)>,	/* ET1_TXD1 */
+				 <RZG2L_PORT_PINMUX(7, 4, 1)>,	/* ET1_TXD2 */
+				 <RZG2L_PORT_PINMUX(8, 0, 1)>,	/* ET1_TXD3 */
+				 <RZG2L_PORT_PINMUX(8, 4, 1)>,	/* ET1_RXC */
+				 <RZG2L_PORT_PINMUX(9, 0, 1)>,	/* ET1_RX_CTL */
+				 <RZG2L_PORT_PINMUX(9, 1, 1)>,	/* ET1_RXD0 */
+				 <RZG2L_PORT_PINMUX(9, 2, 1)>,	/* ET1_RXD1 */
+				 <RZG2L_PORT_PINMUX(9, 3, 1)>,	/* ET1_RXD2 */
+				 <RZG2L_PORT_PINMUX(10, 0, 1)>,	/* ET1_RXD3 */
+				 <RZG2L_PORT_PINMUX(10, 2, 1)>,	/* ET1_MDC */
+				 <RZG2L_PORT_PINMUX(10, 3, 1)>,	/* ET1_MDIO */
+				 <RZG2L_PORT_PINMUX(10, 4, 1)>;	/* ET1_LINKSTA */
+			power-source = <1800>;
+		};
+	};
+
 	sdhi0_pins: sd0 {
 		data {
 			pins = "SD0_DATA0", "SD0_DATA1", "SD0_DATA2", "SD0_DATA3";
