diff --git a/sound/soc/samsung/i2s-regs.h b/sound/soc/samsung/i2s-regs.h
new file mode 100644
index 0000000..1fa0cd1
--- /dev/null
+++ b/sound/soc/samsung/i2s-regs.h
@@ -0,0 +1,123 @@
+/*
+ * linux/sound/soc/samsung/i2s-regs.h
+ *
+ * Copyright (c) 2011 Samsung Electronics Co., Ltd.
+ *		http://www.samsung.com
+ *
+ * Samsung I2S driver's register header
+ *
+ * This program is free software; you can redistribute  it and/or modify it
+ * under  the terms of  the GNU General  Public License as published by the
+ * Free Software Foundation;  either version 2 of the  License, or (at your
+ * option) any later version.
+ */
+
+#ifndef __SND_SOC_SAMSUNG_I2S_REGS_H
+#define __SND_SOC_SAMSUNG_I2S_REGS_H
+
+#define I2SCON		0x0
+#define I2SMOD		0x4
+#define I2SFIC		0x8
+#define I2SPSR		0xc
+#define I2STXD		0x10
+#define I2SRXD		0x14
+#define I2SFICS		0x18
+#define I2STXDS		0x1c
+
+#define CON_RSTCLR		(1 << 31)
+#define CON_FRXOFSTATUS		(1 << 26)
+#define CON_FRXORINTEN		(1 << 25)
+#define CON_FTXSURSTAT		(1 << 24)
+#define CON_FTXSURINTEN		(1 << 23)
+#define CON_TXSDMA_PAUSE	(1 << 20)
+#define CON_TXSDMA_ACTIVE	(1 << 18)
+
+#define CON_FTXURSTATUS		(1 << 17)
+#define CON_FTXURINTEN		(1 << 16)
+#define CON_TXFIFO2_EMPTY	(1 << 15)
+#define CON_TXFIFO1_EMPTY	(1 << 14)
+#define CON_TXFIFO2_FULL	(1 << 13)
+#define CON_TXFIFO1_FULL	(1 << 12)
+
+#define CON_LRINDEX		(1 << 11)
+#define CON_TXFIFO_EMPTY	(1 << 10)
+#define CON_RXFIFO_EMPTY	(1 << 9)
+#define CON_TXFIFO_FULL		(1 << 8)
+#define CON_RXFIFO_FULL		(1 << 7)
+#define CON_TXDMA_PAUSE		(1 << 6)
+#define CON_RXDMA_PAUSE		(1 << 5)
+#define CON_TXCH_PAUSE		(1 << 4)
+#define CON_RXCH_PAUSE		(1 << 3)
+#define CON_TXDMA_ACTIVE	(1 << 2)
+#define CON_RXDMA_ACTIVE	(1 << 1)
+#define CON_ACTIVE		(1 << 0)
+
+#define MOD_OPCLK_CDCLK_OUT	(0 << 30)
+#define MOD_OPCLK_CDCLK_IN	(1 << 30)
+#define MOD_OPCLK_BCLK_OUT	(2 << 30)
+#define MOD_OPCLK_PCLK		(3 << 30)
+#define MOD_OPCLK_MASK		(3 << 30)
+#define MOD_TXS_IDMA		(1 << 28) /* Sec_TXFIFO use I-DMA */
+
+#define MOD_BLCS_SHIFT		26
+#define MOD_BLCS_16BIT		(0 << MOD_BLCS_SHIFT)
+#define MOD_BLCS_8BIT		(1 << MOD_BLCS_SHIFT)
+#define MOD_BLCS_24BIT		(2 << MOD_BLCS_SHIFT)
+#define MOD_BLCS_MASK		(3 << MOD_BLCS_SHIFT)
+#define MOD_BLCP_SHIFT		24
+#define MOD_BLCP_16BIT		(0 << MOD_BLCP_SHIFT)
+#define MOD_BLCP_8BIT		(1 << MOD_BLCP_SHIFT)
+#define MOD_BLCP_24BIT		(2 << MOD_BLCP_SHIFT)
+#define MOD_BLCP_MASK		(3 << MOD_BLCP_SHIFT)
+
+#define MOD_C2DD_HHALF		(1 << 21) /* Discard Higher-half */
+#define MOD_C2DD_LHALF		(1 << 20) /* Discard Lower-half */
+#define MOD_C1DD_HHALF		(1 << 19)
+#define MOD_C1DD_LHALF		(1 << 18)
+#define MOD_DC2_EN		(1 << 17)
+#define MOD_DC1_EN		(1 << 16)
+#define MOD_BLC_16BIT		(0 << 13)
+#define MOD_BLC_8BIT		(1 << 13)
+#define MOD_BLC_24BIT		(2 << 13)
+#define MOD_BLC_MASK		(3 << 13)
+
+#define MOD_IMS_SYSMUX		(1 << 10)
+#define MOD_SLAVE		(1 << 11)
+#define MOD_TXONLY		(0 << 8)
+#define MOD_RXONLY		(1 << 8)
+#define MOD_TXRX		(2 << 8)
+#define MOD_MASK		(3 << 8)
+#define MOD_LR_LLOW		(0 << 7)
+#define MOD_LR_RLOW		(1 << 7)
+#define MOD_SDF_IIS		(0 << 5)
+#define MOD_SDF_MSB		(1 << 5)
+#define MOD_SDF_LSB		(2 << 5)
+#define MOD_SDF_MASK		(3 << 5)
+#define MOD_RCLK_256FS		(0 << 3)
+#define MOD_RCLK_512FS		(1 << 3)
+#define MOD_RCLK_384FS		(2 << 3)
+#define MOD_RCLK_768FS		(3 << 3)
+#define MOD_RCLK_MASK		(3 << 3)
+#define MOD_BCLK_32FS		(0 << 1)
+#define MOD_BCLK_48FS		(1 << 1)
+#define MOD_BCLK_16FS		(2 << 1)
+#define MOD_BCLK_24FS		(3 << 1)
+#define MOD_BCLK_MASK		(3 << 1)
+#define MOD_8BIT		(1 << 0)
+
+#define MOD_CDCLKCON		(1 << 12)
+
+#define PSR_PSREN		(1 << 15)
+
+#define FIC_TX2COUNT(x)		(((x) >>  24) & 0xf)
+#define FIC_TX1COUNT(x)		(((x) >>  16) & 0xf)
+
+#define FIC_TXFLUSH		(1 << 15)
+#define FIC_RXFLUSH		(1 << 7)
+#define FIC_TXCOUNT(x)		(((x) >>  8) & 0xf)
+#define FIC_RXCOUNT(x)		(((x) >>  0) & 0xf)
+#define FICS_TXCOUNT(x)		(((x) >>  8) & 0x7f)
+
+#endif /* __SND_SOC_SAMSUNG_I2S_REGS_H */
+
+
diff --git a/sound/soc/samsung/i2s.c b/sound/soc/samsung/i2s.c
index 992a732..1568eea 100644
--- a/sound/soc/samsung/i2s.c
+++ b/sound/soc/samsung/i2s.c
@@ -22,109 +22,7 @@
 
 #include "dma.h"
 #include "i2s.h"
-
-#define I2SCON		0x0
-#define I2SMOD		0x4
-#define I2SFIC		0x8
-#define I2SPSR		0xc
-#define I2STXD		0x10
-#define I2SRXD		0x14
-#define I2SFICS		0x18
-#define I2STXDS		0x1c
-
-#define CON_RSTCLR		(1 << 31)
-#define CON_FRXOFSTATUS		(1 << 26)
-#define CON_FRXORINTEN		(1 << 25)
-#define CON_FTXSURSTAT		(1 << 24)
-#define CON_FTXSURINTEN		(1 << 23)
-#define CON_TXSDMA_PAUSE	(1 << 20)
-#define CON_TXSDMA_ACTIVE	(1 << 18)
-
-#define CON_FTXURSTATUS		(1 << 17)
-#define CON_FTXURINTEN		(1 << 16)
-#define CON_TXFIFO2_EMPTY	(1 << 15)
-#define CON_TXFIFO1_EMPTY	(1 << 14)
-#define CON_TXFIFO2_FULL	(1 << 13)
-#define CON_TXFIFO1_FULL	(1 << 12)
-
-#define CON_LRINDEX		(1 << 11)
-#define CON_TXFIFO_EMPTY	(1 << 10)
-#define CON_RXFIFO_EMPTY	(1 << 9)
-#define CON_TXFIFO_FULL		(1 << 8)
-#define CON_RXFIFO_FULL		(1 << 7)
-#define CON_TXDMA_PAUSE		(1 << 6)
-#define CON_RXDMA_PAUSE		(1 << 5)
-#define CON_TXCH_PAUSE		(1 << 4)
-#define CON_RXCH_PAUSE		(1 << 3)
-#define CON_TXDMA_ACTIVE	(1 << 2)
-#define CON_RXDMA_ACTIVE	(1 << 1)
-#define CON_ACTIVE		(1 << 0)
-
-#define MOD_OPCLK_CDCLK_OUT	(0 << 30)
-#define MOD_OPCLK_CDCLK_IN	(1 << 30)
-#define MOD_OPCLK_BCLK_OUT	(2 << 30)
-#define MOD_OPCLK_PCLK		(3 << 30)
-#define MOD_OPCLK_MASK		(3 << 30)
-#define MOD_TXS_IDMA		(1 << 28) /* Sec_TXFIFO use I-DMA */
-
-#define MOD_BLCS_SHIFT	26
-#define MOD_BLCS_16BIT	(0 << MOD_BLCS_SHIFT)
-#define MOD_BLCS_8BIT	(1 << MOD_BLCS_SHIFT)
-#define MOD_BLCS_24BIT	(2 << MOD_BLCS_SHIFT)
-#define MOD_BLCS_MASK	(3 << MOD_BLCS_SHIFT)
-#define MOD_BLCP_SHIFT	24
-#define MOD_BLCP_16BIT	(0 << MOD_BLCP_SHIFT)
-#define MOD_BLCP_8BIT	(1 << MOD_BLCP_SHIFT)
-#define MOD_BLCP_24BIT	(2 << MOD_BLCP_SHIFT)
-#define MOD_BLCP_MASK	(3 << MOD_BLCP_SHIFT)
-
-#define MOD_C2DD_HHALF		(1 << 21) /* Discard Higher-half */
-#define MOD_C2DD_LHALF		(1 << 20) /* Discard Lower-half */
-#define MOD_C1DD_HHALF		(1 << 19)
-#define MOD_C1DD_LHALF		(1 << 18)
-#define MOD_DC2_EN		(1 << 17)
-#define MOD_DC1_EN		(1 << 16)
-#define MOD_BLC_16BIT		(0 << 13)
-#define MOD_BLC_8BIT		(1 << 13)
-#define MOD_BLC_24BIT		(2 << 13)
-#define MOD_BLC_MASK		(3 << 13)
-
-#define MOD_IMS_SYSMUX		(1 << 10)
-#define MOD_SLAVE		(1 << 11)
-#define MOD_TXONLY		(0 << 8)
-#define MOD_RXONLY		(1 << 8)
-#define MOD_TXRX		(2 << 8)
-#define MOD_MASK		(3 << 8)
-#define MOD_LR_LLOW		(0 << 7)
-#define MOD_LR_RLOW		(1 << 7)
-#define MOD_SDF_IIS		(0 << 5)
-#define MOD_SDF_MSB		(1 << 5)
-#define MOD_SDF_LSB		(2 << 5)
-#define MOD_SDF_MASK		(3 << 5)
-#define MOD_RCLK_256FS		(0 << 3)
-#define MOD_RCLK_512FS		(1 << 3)
-#define MOD_RCLK_384FS		(2 << 3)
-#define MOD_RCLK_768FS		(3 << 3)
-#define MOD_RCLK_MASK		(3 << 3)
-#define MOD_BCLK_32FS		(0 << 1)
-#define MOD_BCLK_48FS		(1 << 1)
-#define MOD_BCLK_16FS		(2 << 1)
-#define MOD_BCLK_24FS		(3 << 1)
-#define MOD_BCLK_MASK		(3 << 1)
-#define MOD_8BIT		(1 << 0)
-
-#define MOD_CDCLKCON		(1 << 12)
-
-#define PSR_PSREN		(1 << 15)
-
-#define FIC_TX2COUNT(x)		(((x) >>  24) & 0xf)
-#define FIC_TX1COUNT(x)		(((x) >>  16) & 0xf)
-
-#define FIC_TXFLUSH		(1 << 15)
-#define FIC_RXFLUSH		(1 << 7)
-#define FIC_TXCOUNT(x)		(((x) >>  8) & 0xf)
-#define FIC_RXCOUNT(x)		(((x) >>  0) & 0xf)
-#define FICS_TXCOUNT(x)		(((x) >>  8) & 0x7f)
+#include "i2s-regs.h"
 
 #define msecs_to_loops(t) (loops_per_jiffy / 1000 * HZ * t)