diff --git a/sound/soc/mediatek/mt8365/mt8365-dai-pcm.c b/sound/soc/mediatek/mt8365/mt8365-dai-pcm.c
new file mode 100644
index 000000000000..a5de47c69620
--- /dev/null
+++ b/sound/soc/mediatek/mt8365/mt8365-dai-pcm.c
@@ -0,0 +1,293 @@
+// SPDX-License-Identifier: GPL-2.0
+/*
+ * Mediatek 8365 ALSA SoC Audio DAI PCM Control
+ *
+ * Copyright (c) 2024 MediaTek Inc.
+ * Authors: Jia Zeng <jia.zeng@mediatek.com>
+ *          Alexandre Mergnat <amergnat@baylibre.com>
+ */
+
+#include <linux/bitops.h>
+#include <linux/regmap.h>
+#include <sound/pcm_params.h>
+#include "mt8365-afe-clk.h"
+#include "mt8365-afe-common.h"
+
+struct mt8365_pcm_intf_data {
+	bool slave_mode;
+	bool lrck_inv;
+	bool bck_inv;
+	unsigned int format;
+};
+
+/* DAI Drivers */
+
+static void mt8365_dai_enable_pcm1(struct mtk_base_afe *afe)
+{
+	regmap_update_bits(afe->regmap, PCM_INTF_CON1,
+			   PCM_INTF_CON1_EN, PCM_INTF_CON1_EN);
+}
+
+static void mt8365_dai_disable_pcm1(struct mtk_base_afe *afe)
+{
+	regmap_update_bits(afe->regmap, PCM_INTF_CON1,
+			   PCM_INTF_CON1_EN, 0x0);
+}
+
+static int mt8365_dai_configure_pcm1(struct snd_pcm_substream *substream,
+				     struct snd_soc_dai *dai)
+{
+	struct mtk_base_afe *afe = snd_soc_dai_get_drvdata(dai);
+	struct mt8365_afe_private *afe_priv = afe->platform_priv;
+	struct mt8365_pcm_intf_data *pcm_priv = afe_priv->dai_priv[MT8365_AFE_IO_PCM1];
+	bool slave_mode = pcm_priv->slave_mode;
+	bool lrck_inv = pcm_priv->lrck_inv;
+	bool bck_inv = pcm_priv->bck_inv;
+	unsigned int fmt = pcm_priv->format;
+	unsigned int bit_width = dai->sample_bits;
+	unsigned int val = 0;
+
+	if (!slave_mode) {
+		val |= PCM_INTF_CON1_MASTER_MODE |
+		       PCM_INTF_CON1_BYPASS_ASRC;
+
+		if (lrck_inv)
+			val |= PCM_INTF_CON1_SYNC_OUT_INV;
+		if (bck_inv)
+			val |= PCM_INTF_CON1_BCLK_OUT_INV;
+	} else {
+		val |= PCM_INTF_CON1_SLAVE_MODE;
+
+		if (lrck_inv)
+			val |= PCM_INTF_CON1_SYNC_IN_INV;
+		if (bck_inv)
+			val |= PCM_INTF_CON1_BCLK_IN_INV;
+
+		// TODO: add asrc setting
+	}
+
+	val |= FIELD_PREP(PCM_INTF_CON1_FORMAT_MASK, fmt);
+
+	if (fmt == MT8365_PCM_FORMAT_PCMA ||
+	    fmt == MT8365_PCM_FORMAT_PCMB)
+		val |= PCM_INTF_CON1_SYNC_LEN(1);
+	else
+		val |= PCM_INTF_CON1_SYNC_LEN(bit_width);
+
+	switch (substream->runtime->rate) {
+	case 48000:
+		val |= PCM_INTF_CON1_FS_48K;
+		break;
+	case 32000:
+		val |= PCM_INTF_CON1_FS_32K;
+		break;
+	case 16000:
+		val |= PCM_INTF_CON1_FS_16K;
+		break;
+	case 8000:
+		val |= PCM_INTF_CON1_FS_8K;
+		break;
+	default:
+		return -EINVAL;
+	}
+
+	if (bit_width > 16)
+		val |= PCM_INTF_CON1_24BIT | PCM_INTF_CON1_64BCK;
+	else
+		val |= PCM_INTF_CON1_16BIT | PCM_INTF_CON1_32BCK;
+
+	val |= PCM_INTF_CON1_EXT_MODEM;
+
+	regmap_update_bits(afe->regmap, PCM_INTF_CON1,
+			   PCM_INTF_CON1_CONFIG_MASK, val);
+
+	return 0;
+}
+
+static int mt8365_dai_pcm1_startup(struct snd_pcm_substream *substream,
+				   struct snd_soc_dai *dai)
+{
+	struct mtk_base_afe *afe = snd_soc_dai_get_drvdata(dai);
+
+	if (snd_soc_dai_active(dai))
+		return 0;
+
+	mt8365_afe_enable_main_clk(afe);
+
+	return 0;
+}
+
+static void mt8365_dai_pcm1_shutdown(struct snd_pcm_substream *substream,
+				     struct snd_soc_dai *dai)
+{
+	struct mtk_base_afe *afe = snd_soc_dai_get_drvdata(dai);
+
+	if (snd_soc_dai_active(dai))
+		return;
+
+	mt8365_dai_disable_pcm1(afe);
+	mt8365_afe_disable_main_clk(afe);
+}
+
+static int mt8365_dai_pcm1_prepare(struct snd_pcm_substream *substream,
+				   struct snd_soc_dai *dai)
+{
+	struct mtk_base_afe *afe = snd_soc_dai_get_drvdata(dai);
+	int ret;
+
+	if ((snd_soc_dai_stream_active_playback(dai) +
+	    snd_soc_dai_stream_active_capture(dai)) > 1) {
+		dev_info(afe->dev, "%s '%s' active(%u-%u) already\n",
+			 __func__, snd_pcm_stream_str(substream),
+			 snd_soc_dai_stream_active_playback(dai),
+			 snd_soc_dai_stream_active_capture(dai));
+		return 0;
+	}
+
+	ret = mt8365_dai_configure_pcm1(substream, dai);
+	if (ret)
+		return ret;
+
+	mt8365_dai_enable_pcm1(afe);
+
+	return 0;
+}
+
+static int mt8365_dai_pcm1_set_fmt(struct snd_soc_dai *dai, unsigned int fmt)
+{
+	struct mtk_base_afe *afe = snd_soc_dai_get_drvdata(dai);
+	struct mt8365_afe_private *afe_priv = afe->platform_priv;
+	struct mt8365_pcm_intf_data *pcm_priv = afe_priv->dai_priv[MT8365_AFE_IO_PCM1];
+
+	switch (fmt & SND_SOC_DAIFMT_FORMAT_MASK) {
+	case SND_SOC_DAIFMT_I2S:
+		pcm_priv->format = MT8365_PCM_FORMAT_I2S;
+		break;
+	default:
+		return -EINVAL;
+	}
+
+	switch (fmt & SND_SOC_DAIFMT_INV_MASK) {
+	case SND_SOC_DAIFMT_NB_NF:
+		pcm_priv->bck_inv = false;
+		pcm_priv->lrck_inv = false;
+		break;
+	case SND_SOC_DAIFMT_NB_IF:
+		pcm_priv->bck_inv = false;
+		pcm_priv->lrck_inv = true;
+		break;
+	case SND_SOC_DAIFMT_IB_NF:
+		pcm_priv->bck_inv = true;
+		pcm_priv->lrck_inv = false;
+		break;
+	case SND_SOC_DAIFMT_IB_IF:
+		pcm_priv->bck_inv = true;
+		pcm_priv->lrck_inv = true;
+		break;
+	default:
+		return -EINVAL;
+	}
+
+	switch (fmt & SND_SOC_DAIFMT_MASTER_MASK) {
+	case SND_SOC_DAIFMT_CBM_CFM:
+		pcm_priv->slave_mode = true;
+		break;
+	case SND_SOC_DAIFMT_CBS_CFS:
+		pcm_priv->slave_mode = false;
+		break;
+	default:
+		return -EINVAL;
+	}
+
+	return 0;
+}
+
+static const struct snd_soc_dai_ops mt8365_dai_pcm1_ops = {
+	.startup	= mt8365_dai_pcm1_startup,
+	.shutdown	= mt8365_dai_pcm1_shutdown,
+	.prepare	= mt8365_dai_pcm1_prepare,
+	.set_fmt	= mt8365_dai_pcm1_set_fmt,
+};
+
+static struct snd_soc_dai_driver mtk_dai_pcm_driver[] = {
+	{
+		.name = "PCM1",
+		.id = MT8365_AFE_IO_PCM1,
+		.playback = {
+			.stream_name = "PCM1 Playback",
+			.channels_min = 1,
+			.channels_max = 2,
+			.rates = SNDRV_PCM_RATE_8000 |
+				 SNDRV_PCM_RATE_16000 |
+				 SNDRV_PCM_RATE_32000 |
+				 SNDRV_PCM_RATE_48000,
+			.formats = SNDRV_PCM_FMTBIT_S16_LE |
+				   SNDRV_PCM_FMTBIT_S32_LE,
+		},
+		.capture = {
+			.stream_name = "PCM1 Capture",
+			.channels_min = 1,
+			.channels_max = 2,
+			.rates = SNDRV_PCM_RATE_8000 |
+				 SNDRV_PCM_RATE_16000 |
+				 SNDRV_PCM_RATE_32000 |
+				 SNDRV_PCM_RATE_48000,
+			.formats = SNDRV_PCM_FMTBIT_S16_LE |
+				   SNDRV_PCM_FMTBIT_S32_LE,
+		},
+		.ops = &mt8365_dai_pcm1_ops,
+		.symmetric_rate = 1,
+		.symmetric_sample_bits = 1,
+	}
+};
+
+/* DAI widget */
+
+static const struct snd_soc_dapm_widget mtk_dai_pcm_widgets[] = {
+	SND_SOC_DAPM_OUTPUT("PCM1 Out"),
+	SND_SOC_DAPM_INPUT("PCM1 In"),
+};
+
+/* DAI route */
+
+static const struct snd_soc_dapm_route mtk_dai_pcm_routes[] = {
+	{"PCM1 Playback", NULL, "O07"},
+	{"PCM1 Playback", NULL, "O08"},
+	{"PCM1 Out", NULL, "PCM1 Playback"},
+
+	{"I09", NULL, "PCM1 Capture"},
+	{"I22", NULL, "PCM1 Capture"},
+	{"PCM1 Capture", NULL, "PCM1 In"},
+};
+
+static int init_pcmif_priv_data(struct mtk_base_afe *afe)
+{
+	struct mt8365_afe_private *afe_priv = afe->platform_priv;
+	struct mt8365_pcm_intf_data *pcmif_priv;
+
+	pcmif_priv = devm_kzalloc(afe->dev, sizeof(struct mt8365_pcm_intf_data),
+				  GFP_KERNEL);
+	if (!pcmif_priv)
+		return -ENOMEM;
+
+	afe_priv->dai_priv[MT8365_AFE_IO_PCM1] = pcmif_priv;
+	return 0;
+}
+
+int mt8365_dai_pcm_register(struct mtk_base_afe *afe)
+{
+	struct mtk_base_afe_dai *dai;
+
+	dai = devm_kzalloc(afe->dev, sizeof(*dai), GFP_KERNEL);
+	if (!dai)
+		return -ENOMEM;
+
+	list_add(&dai->list, &afe->sub_dais);
+	dai->dai_drivers = mtk_dai_pcm_driver;
+	dai->num_dai_drivers = ARRAY_SIZE(mtk_dai_pcm_driver);
+	dai->dapm_widgets = mtk_dai_pcm_widgets;
+	dai->num_dapm_widgets = ARRAY_SIZE(mtk_dai_pcm_widgets);
+	dai->dapm_routes = mtk_dai_pcm_routes;
+	dai->num_dapm_routes = ARRAY_SIZE(mtk_dai_pcm_routes);
+	return init_pcmif_priv_data(afe);
+}
