diff --git a/drivers/net/wireless/mediatek/mt76/mt7921/mac.c b/drivers/net/wireless/mediatek/mt76/mt7921/mac.c
index ea2a655acc6a..cceb0338528c 100644
--- a/drivers/net/wireless/mediatek/mt76/mt7921/mac.c
+++ b/drivers/net/wireless/mediatek/mt76/mt7921/mac.c
@@ -1627,3 +1627,61 @@ void mt7921_coredump_work(struct work_struct *work)
 
 	mt7921_reset(&dev->mt76);
 }
+
+/* usb_sdio */
+static void
+mt7921_usb_sdio_write_txwi(struct mt7921_dev *dev, struct mt76_wcid *wcid,
+			   enum mt76_txq_id qid, struct ieee80211_sta *sta,
+			   struct ieee80211_key_conf *key, int pid,
+			   struct sk_buff *skb)
+{
+	__le32 *txwi = (__le32 *)(skb->data - MT_SDIO_TXD_SIZE);
+
+	memset(txwi, 0, MT_SDIO_TXD_SIZE);
+	mt7921_mac_write_txwi(dev, txwi, skb, wcid, key, pid, false);
+	skb_push(skb, MT_SDIO_TXD_SIZE);
+}
+
+int mt7921_usb_sdio_tx_prepare_skb(struct mt76_dev *mdev, void *txwi_ptr,
+				   enum mt76_txq_id qid, struct mt76_wcid *wcid,
+				   struct ieee80211_sta *sta,
+				   struct mt76_tx_info *tx_info)
+{
+	struct mt7921_dev *dev = container_of(mdev, struct mt7921_dev, mt76);
+	struct ieee80211_tx_info *info = IEEE80211_SKB_CB(tx_info->skb);
+	struct ieee80211_key_conf *key = info->control.hw_key;
+	struct sk_buff *skb = tx_info->skb;
+	int err, pad, pktid, type;
+
+	if (unlikely(tx_info->skb->len <= ETH_HLEN))
+		return -EINVAL;
+
+	if (!wcid)
+		wcid = &dev->mt76.global_wcid;
+
+	if (sta) {
+		struct mt7921_sta *msta = (struct mt7921_sta *)sta->drv_priv;
+
+		if (time_after(jiffies, msta->last_txs + HZ / 4)) {
+			info->flags |= IEEE80211_TX_CTL_REQ_TX_STATUS;
+			msta->last_txs = jiffies;
+		}
+	}
+
+	pktid = mt76_tx_status_skb_add(&dev->mt76, wcid, skb);
+	mt7921_usb_sdio_write_txwi(dev, wcid, qid, sta, key, pktid, skb);
+
+	type = mt76_is_sdio(mdev) ? MT7921_SDIO_DATA : 0;
+	mt7921_skb_add_usb_sdio_hdr(dev, skb, type);
+	pad = round_up(skb->len, 4) - skb->len;
+	if (mt76_is_usb(mdev))
+		pad += 4;
+
+	err = mt76_skb_adjust_pad(skb, pad);
+	if (err)
+		/* Release pktid in case of error. */
+		idr_remove(&wcid->pktid, pktid);
+
+	return err;
+}
+EXPORT_SYMBOL_GPL(mt7921_usb_sdio_tx_prepare_skb);
diff --git a/drivers/net/wireless/mediatek/mt76/mt7921/mt7921.h b/drivers/net/wireless/mediatek/mt76/mt7921/mt7921.h
index 66b331d003b4..14378e149149 100644
--- a/drivers/net/wireless/mediatek/mt76/mt7921/mt7921.h
+++ b/drivers/net/wireless/mediatek/mt76/mt7921/mt7921.h
@@ -444,12 +444,13 @@ int mt7921e_mcu_fw_pmctrl(struct mt7921_dev *dev);
 int mt7921s_mcu_init(struct mt7921_dev *dev);
 int mt7921s_mcu_drv_pmctrl(struct mt7921_dev *dev);
 int mt7921s_mcu_fw_pmctrl(struct mt7921_dev *dev);
-int mt7921s_tx_prepare_skb(struct mt76_dev *mdev, void *txwi_ptr,
-			   enum mt76_txq_id qid, struct mt76_wcid *wcid,
-			   struct ieee80211_sta *sta,
-			   struct mt76_tx_info *tx_info);
 void mt7921s_tx_complete_skb(struct mt76_dev *mdev, struct mt76_queue_entry *e);
 bool mt7921s_tx_status_data(struct mt76_dev *mdev, u8 *update);
 void mt7921_mac_add_txs(struct mt7921_dev *dev, void *data);
 void mt7921_set_runtime_pm(struct mt7921_dev *dev);
+
+int mt7921_usb_sdio_tx_prepare_skb(struct mt76_dev *mdev, void *txwi_ptr,
+				   enum mt76_txq_id qid, struct mt76_wcid *wcid,
+				   struct ieee80211_sta *sta,
+				   struct mt76_tx_info *tx_info);
 #endif
diff --git a/drivers/net/wireless/mediatek/mt76/mt7921/sdio.c b/drivers/net/wireless/mediatek/mt76/mt7921/sdio.c
index a6ae29c97e0e..fc6499640a1c 100644
--- a/drivers/net/wireless/mediatek/mt76/mt7921/sdio.c
+++ b/drivers/net/wireless/mediatek/mt76/mt7921/sdio.c
@@ -91,7 +91,7 @@ static int mt7921s_probe(struct sdio_func *func,
 		.survey_flags = SURVEY_INFO_TIME_TX |
 				SURVEY_INFO_TIME_RX |
 				SURVEY_INFO_TIME_BSS_RX,
-		.tx_prepare_skb = mt7921s_tx_prepare_skb,
+		.tx_prepare_skb = mt7921_usb_sdio_tx_prepare_skb,
 		.tx_complete_skb = mt7921s_tx_complete_skb,
 		.tx_status_data = mt7921s_tx_status_data,
 		.rx_skb = mt7921_queue_rx_skb,
diff --git a/drivers/net/wireless/mediatek/mt76/mt7921/sdio_mac.c b/drivers/net/wireless/mediatek/mt76/mt7921/sdio_mac.c
index 5462ab05fb13..e039b1bd16a4 100644
--- a/drivers/net/wireless/mediatek/mt76/mt7921/sdio_mac.c
+++ b/drivers/net/wireless/mediatek/mt76/mt7921/sdio_mac.c
@@ -141,59 +141,6 @@ int mt7921s_mac_reset(struct mt7921_dev *dev)
 	return err;
 }
 
-static void
-mt7921s_write_txwi(struct mt7921_dev *dev, struct mt76_wcid *wcid,
-		   enum mt76_txq_id qid, struct ieee80211_sta *sta,
-		   struct ieee80211_key_conf *key, int pid,
-		   struct sk_buff *skb)
-{
-	__le32 *txwi = (__le32 *)(skb->data - MT_SDIO_TXD_SIZE);
-
-	memset(txwi, 0, MT_SDIO_TXD_SIZE);
-	mt7921_mac_write_txwi(dev, txwi, skb, wcid, key, pid, false);
-	skb_push(skb, MT_SDIO_TXD_SIZE);
-}
-
-int mt7921s_tx_prepare_skb(struct mt76_dev *mdev, void *txwi_ptr,
-			   enum mt76_txq_id qid, struct mt76_wcid *wcid,
-			   struct ieee80211_sta *sta,
-			   struct mt76_tx_info *tx_info)
-{
-	struct mt7921_dev *dev = container_of(mdev, struct mt7921_dev, mt76);
-	struct ieee80211_tx_info *info = IEEE80211_SKB_CB(tx_info->skb);
-	struct ieee80211_key_conf *key = info->control.hw_key;
-	struct sk_buff *skb = tx_info->skb;
-	int err, pad, pktid;
-
-	if (unlikely(tx_info->skb->len <= ETH_HLEN))
-		return -EINVAL;
-
-	if (!wcid)
-		wcid = &dev->mt76.global_wcid;
-
-	if (sta) {
-		struct mt7921_sta *msta = (struct mt7921_sta *)sta->drv_priv;
-
-		if (time_after(jiffies, msta->last_txs + HZ / 4)) {
-			info->flags |= IEEE80211_TX_CTL_REQ_TX_STATUS;
-			msta->last_txs = jiffies;
-		}
-	}
-
-	pktid = mt76_tx_status_skb_add(&dev->mt76, wcid, skb);
-	mt7921s_write_txwi(dev, wcid, qid, sta, key, pktid, skb);
-
-	mt7921_skb_add_usb_sdio_hdr(dev, skb, MT7921_SDIO_DATA);
-	pad = round_up(skb->len, 4) - skb->len;
-
-	err = mt76_skb_adjust_pad(skb, pad);
-	if (err)
-		/* Release pktid in case of error. */
-		idr_remove(&wcid->pktid, pktid);
-
-	return err;
-}
-
 void mt7921s_tx_complete_skb(struct mt76_dev *mdev, struct mt76_queue_entry *e)
 {
 	__le32 *txwi = (__le32 *)(e->skb->data + MT_SDIO_HDR_SIZE);
