diff --git a/sound/soc/sh/rcar/src.c b/sound/soc/sh/rcar/src.c
index 585ffba0244b..628af8f3920d 100644
--- a/sound/soc/sh/rcar/src.c
+++ b/sound/soc/sh/rcar/src.c
@@ -5,6 +5,15 @@
 // Copyright (C) 2013 Renesas Solutions Corp.
 // Kuninori Morimoto <kuninori.morimoto.gx@renesas.com>
 
+/*
+ * You can use Synchronous Sampling Rate Convert (if no DVC)
+ *
+ *	amixer set "SRC Out Rate" on
+ *	aplay xxx.wav &
+ *	amixer set "SRC Out Rate" 96000 // convert rate to 96000Hz
+ *	amixer set "SRC Out Rate" 22050 // convert rate to 22050Hz
+ */
+
 /*
  * you can enable below define if you don't need
  * SSI interrupt status debug message when debugging
diff --git a/sound/soc/sh/rcar/ssi.c b/sound/soc/sh/rcar/ssi.c
index d071cec25f71..e29482c26d6a 100644
--- a/sound/soc/sh/rcar/ssi.c
+++ b/sound/soc/sh/rcar/ssi.c
@@ -359,6 +359,96 @@ static void rsnd_ssi_master_clk_stop(struct rsnd_mod *mod,
 	rsnd_adg_ssi_clk_stop(mod);
 }
 
+/* enable busif buffer over/under run interrupt. */
+#define rsnd_ssi_busif_err_irq_enable(mod)  rsnd_ssi_busif_err_irq_ctrl(mod, 1)
+#define rsnd_ssi_busif_err_irq_disable(mod) rsnd_ssi_busif_err_irq_ctrl(mod, 0)
+static void rsnd_ssi_busif_err_irq_ctrl(struct rsnd_mod *mod, int enable)
+{
+	u32 sys_int_enable = 0;
+	int id = rsnd_mod_id(mod);
+	int i;
+
+	switch (id) {
+	case 0:
+	case 1:
+	case 2:
+	case 3:
+	case 4:
+		for (i = 0; i < 4; i++) {
+			sys_int_enable = rsnd_mod_read(mod, SSI_SYS_INT_ENABLE(i * 2));
+			if (enable)
+				sys_int_enable |= 0xf << (id * 4);
+			else
+				sys_int_enable &= ~(0xf << (id * 4));
+			rsnd_mod_write(mod,
+				       SSI_SYS_INT_ENABLE(i * 2),
+				       sys_int_enable);
+		}
+		break;
+	case 9:
+		for (i = 0; i < 4; i++) {
+			sys_int_enable = rsnd_mod_read(mod, SSI_SYS_INT_ENABLE((i * 2) + 1));
+			if (enable)
+				sys_int_enable |= 0xf << 4;
+			else
+				sys_int_enable &= ~(0xf << 4);
+			rsnd_mod_write(mod,
+				       SSI_SYS_INT_ENABLE((i * 2) + 1),
+				       sys_int_enable);
+		}
+		break;
+	}
+}
+
+static bool rsnd_ssi_busif_err_status_clear(struct rsnd_mod *mod)
+{
+	struct rsnd_priv *priv = rsnd_mod_to_priv(mod);
+	struct device *dev = rsnd_priv_to_dev(priv);
+	u32 status;
+	bool stop = false;
+	int id = rsnd_mod_id(mod);
+	int i;
+
+	switch (id) {
+	case 0:
+	case 1:
+	case 2:
+	case 3:
+	case 4:
+		for (i = 0; i < 4; i++) {
+			status = rsnd_mod_read(mod, SSI_SYS_STATUS(i * 2));
+			status &= 0xf << (id * 4);
+
+			if (status) {
+				rsnd_dbg_irq_status(dev, "%s err status : 0x%08x\n",
+						    rsnd_mod_name(mod), status);
+				rsnd_mod_write(mod,
+					       SSI_SYS_STATUS(i * 2),
+					       0xf << (id * 4));
+				stop = true;
+			}
+		}
+		break;
+	case 9:
+		for (i = 0; i < 4; i++) {
+			status = rsnd_mod_read(mod, SSI_SYS_STATUS((i * 2) + 1));
+			status &= 0xf << 4;
+
+			if (status) {
+				rsnd_dbg_irq_status(dev, "%s err status : 0x%08x\n",
+						    rsnd_mod_name(mod), status);
+				rsnd_mod_write(mod,
+					       SSI_SYS_STATUS((i * 2) + 1),
+					       0xf << 4);
+				stop = true;
+			}
+		}
+		break;
+	}
+
+	return stop;
+}
+
 static void rsnd_ssi_config_init(struct rsnd_mod *mod,
 				struct rsnd_dai_stream *io)
 {
@@ -372,9 +462,6 @@ static void rsnd_ssi_config_init(struct rsnd_mod *mod,
 	u32 wsr		= ssi->wsr;
 	int width;
 	int is_tdm, is_tdm_split;
-	int id = rsnd_mod_id(mod);
-	int i;
-	u32 sys_int_enable = 0;
 
 	is_tdm		= rsnd_runtime_is_tdm(io);
 	is_tdm_split	= rsnd_runtime_is_tdm_split(io);
@@ -450,36 +537,8 @@ static void rsnd_ssi_config_init(struct rsnd_mod *mod,
 	}
 
 	/* enable busif buffer over/under run interrupt. */
-	if (is_tdm || is_tdm_split) {
-		switch (id) {
-		case 0:
-		case 1:
-		case 2:
-		case 3:
-		case 4:
-			for (i = 0; i < 4; i++) {
-				sys_int_enable = rsnd_mod_read(mod,
-					SSI_SYS_INT_ENABLE(i * 2));
-				sys_int_enable |= 0xf << (id * 4);
-				rsnd_mod_write(mod,
-					       SSI_SYS_INT_ENABLE(i * 2),
-					       sys_int_enable);
-			}
-
-			break;
-		case 9:
-			for (i = 0; i < 4; i++) {
-				sys_int_enable = rsnd_mod_read(mod,
-					SSI_SYS_INT_ENABLE((i * 2) + 1));
-				sys_int_enable |= 0xf << 4;
-				rsnd_mod_write(mod,
-					       SSI_SYS_INT_ENABLE((i * 2) + 1),
-					       sys_int_enable);
-			}
-
-			break;
-		}
-	}
+	if (is_tdm || is_tdm_split)
+		rsnd_ssi_busif_err_irq_enable(mod);
 
 init_end:
 	ssi->cr_own	= cr_own;
@@ -506,10 +565,15 @@ static int rsnd_ssi_init(struct rsnd_mod *mod,
 			 struct rsnd_priv *priv)
 {
 	struct rsnd_ssi *ssi = rsnd_mod_to_ssi(mod);
+	int ret;
 
 	if (!rsnd_ssi_is_run_mods(mod, io))
 		return 0;
 
+	ret = rsnd_ssi_master_clk_start(mod, io);
+	if (ret < 0)
+		return ret;
+
 	ssi->usrcnt++;
 
 	rsnd_mod_power_on(mod);
@@ -531,8 +595,6 @@ static int rsnd_ssi_quit(struct rsnd_mod *mod,
 	struct rsnd_ssi *ssi = rsnd_mod_to_ssi(mod);
 	struct device *dev = rsnd_priv_to_dev(priv);
 	int is_tdm, is_tdm_split;
-	int id = rsnd_mod_id(mod);
-	u32 sys_int_enable = 0;
 
 	is_tdm		= rsnd_runtime_is_tdm(io);
 	is_tdm_split	= rsnd_runtime_is_tdm_split(io);
@@ -558,38 +620,8 @@ static int rsnd_ssi_quit(struct rsnd_mod *mod,
 	}
 
 	/* disable busif buffer over/under run interrupt. */
-	if (is_tdm || is_tdm_split) {
-		int i;
-
-		switch (id) {
-		case 0:
-		case 1:
-		case 2:
-		case 3:
-		case 4:
-			for (i = 0; i < 4; i++) {
-				sys_int_enable = rsnd_mod_read(mod,
-						SSI_SYS_INT_ENABLE(i * 2));
-				sys_int_enable &= ~(0xf << (id * 4));
-				rsnd_mod_write(mod,
-					       SSI_SYS_INT_ENABLE(i * 2),
-					       sys_int_enable);
-			}
-
-			break;
-		case 9:
-			for (i = 0; i < 4; i++) {
-				sys_int_enable = rsnd_mod_read(mod,
-					SSI_SYS_INT_ENABLE((i * 2) + 1));
-				sys_int_enable &= ~(0xf << 4);
-				rsnd_mod_write(mod,
-					       SSI_SYS_INT_ENABLE((i * 2) + 1),
-					       sys_int_enable);
-			}
-
-			break;
-		}
-	}
+	if (is_tdm || is_tdm_split)
+		rsnd_ssi_busif_err_irq_disable(mod);
 
 	return 0;
 }
@@ -743,8 +775,6 @@ static void __rsnd_ssi_interrupt(struct rsnd_mod *mod,
 	u32 status;
 	bool elapsed = false;
 	bool stop = false;
-	int id = rsnd_mod_id(mod);
-	int i;
 	int is_tdm, is_tdm_split;
 
 	is_tdm		= rsnd_runtime_is_tdm(io);
@@ -770,52 +800,8 @@ static void __rsnd_ssi_interrupt(struct rsnd_mod *mod,
 		stop = true;
 	}
 
-	status = 0;
-
-	if (is_tdm || is_tdm_split) {
-		switch (id) {
-		case 0:
-		case 1:
-		case 2:
-		case 3:
-		case 4:
-			for (i = 0; i < 4; i++) {
-				status = rsnd_mod_read(mod,
-						       SSI_SYS_STATUS(i * 2));
-				status &= 0xf << (id * 4);
-
-				if (status) {
-					rsnd_dbg_irq_status(dev,
-						"%s err status : 0x%08x\n",
-						rsnd_mod_name(mod), status);
-					rsnd_mod_write(mod,
-						       SSI_SYS_STATUS(i * 2),
-						       0xf << (id * 4));
-					stop = true;
-					break;
-				}
-			}
-			break;
-		case 9:
-			for (i = 0; i < 4; i++) {
-				status = rsnd_mod_read(mod,
-						SSI_SYS_STATUS((i * 2) + 1));
-				status &= 0xf << 4;
-
-				if (status) {
-					rsnd_dbg_irq_status(dev,
-						"%s err status : 0x%08x\n",
-						rsnd_mod_name(mod), status);
-					rsnd_mod_write(mod,
-						SSI_SYS_STATUS((i * 2) + 1),
-						0xf << 4);
-					stop = true;
-					break;
-				}
-			}
-			break;
-		}
-	}
+	if (is_tdm || is_tdm_split)
+		stop |= rsnd_ssi_busif_err_status_clear(mod);
 
 	rsnd_ssi_status_clear(mod);
 rsnd_ssi_interrupt_out:
@@ -1060,13 +1046,6 @@ static int rsnd_ssi_pio_pointer(struct rsnd_mod *mod,
 	return 0;
 }
 
-static int rsnd_ssi_prepare(struct rsnd_mod *mod,
-			    struct rsnd_dai_stream *io,
-			    struct rsnd_priv *priv)
-{
-	return rsnd_ssi_master_clk_start(mod, io);
-}
-
 static struct rsnd_mod_ops rsnd_ssi_pio_ops = {
 	.name		= SSI_NAME,
 	.probe		= rsnd_ssi_common_probe,
@@ -1079,7 +1058,6 @@ static struct rsnd_mod_ops rsnd_ssi_pio_ops = {
 	.pointer	= rsnd_ssi_pio_pointer,
 	.pcm_new	= rsnd_ssi_pcm_new,
 	.hw_params	= rsnd_ssi_hw_params,
-	.prepare	= rsnd_ssi_prepare,
 	.get_status	= rsnd_ssi_get_status,
 };
 
@@ -1166,7 +1144,6 @@ static struct rsnd_mod_ops rsnd_ssi_dma_ops = {
 	.pcm_new	= rsnd_ssi_pcm_new,
 	.fallback	= rsnd_ssi_fallback,
 	.hw_params	= rsnd_ssi_hw_params,
-	.prepare	= rsnd_ssi_prepare,
 	.get_status	= rsnd_ssi_get_status,
 };