diff --git a/arch/arm/mach-shmobile/board-armadillo800eva.c b/arch/arm/mach-shmobile/board-armadillo800eva.c
index 93533e2710a8..9323854242ca 100644
--- a/arch/arm/mach-shmobile/board-armadillo800eva.c
+++ b/arch/arm/mach-shmobile/board-armadillo800eva.c
@@ -988,14 +988,12 @@ static struct asoc_simple_card_info fsi_wm8978_info = {
 	.card		= "FSI2A-WM8978",
 	.codec		= "wm8978.0-001a",
 	.platform	= "sh_fsi2",
-	.daifmt		= SND_SOC_DAIFMT_I2S,
+	.daifmt		= SND_SOC_DAIFMT_I2S | SND_SOC_DAIFMT_CBM_CFM,
 	.cpu_dai = {
 		.name	= "fsia-dai",
-		.fmt	= SND_SOC_DAIFMT_CBS_CFS | SND_SOC_DAIFMT_IB_NF,
 	},
 	.codec_dai = {
 		.name	= "wm8978-hifi",
-		.fmt	= SND_SOC_DAIFMT_CBM_CFM | SND_SOC_DAIFMT_NB_NF,
 		.sysclk	= 12288000,
 	},
 };
diff --git a/arch/arm/mach-shmobile/board-kzm9g.c b/arch/arm/mach-shmobile/board-kzm9g.c
index bc40b853ffd3..03dc3ac84502 100644
--- a/arch/arm/mach-shmobile/board-kzm9g.c
+++ b/arch/arm/mach-shmobile/board-kzm9g.c
@@ -589,14 +589,12 @@ static struct asoc_simple_card_info fsi2_ak4648_info = {
 	.card		= "FSI2A-AK4648",
 	.codec		= "ak4642-codec.0-0012",
 	.platform	= "sh_fsi2",
-	.daifmt		= SND_SOC_DAIFMT_LEFT_J,
+	.daifmt		= SND_SOC_DAIFMT_LEFT_J | SND_SOC_DAIFMT_CBM_CFM,
 	.cpu_dai = {
 		.name	= "fsia-dai",
-		.fmt	= SND_SOC_DAIFMT_CBS_CFS,
 	},
 	.codec_dai = {
 		.name	= "ak4642-hifi",
-		.fmt	= SND_SOC_DAIFMT_CBM_CFM,
 		.sysclk	= 11289600,
 	},
 };
diff --git a/arch/arm/mach-shmobile/board-mackerel.c b/arch/arm/mach-shmobile/board-mackerel.c
index 3aba0372f630..8c4332182b42 100644
--- a/arch/arm/mach-shmobile/board-mackerel.c
+++ b/arch/arm/mach-shmobile/board-mackerel.c
@@ -509,9 +509,9 @@ static struct asoc_simple_card_info fsi2_hdmi_info = {
 	.card		= "FSI2B-HDMI",
 	.codec		= "sh-mobile-hdmi",
 	.platform	= "sh_fsi2",
+	.fmt		= SND_SOC_DAIFMT_CBS_CFS,
 	.cpu_dai = {
 		.name	= "fsib-dai",
-		.fmt	= SND_SOC_DAIFMT_CBM_CFM | SND_SOC_DAIFMT_IB_NF,
 	},
 	.codec_dai = {
 		.name	= "sh_mobile_hdmi-hifi",
@@ -905,14 +905,12 @@ static struct asoc_simple_card_info fsi2_ak4643_info = {
 	.card		= "FSI2A-AK4643",
 	.codec		= "ak4642-codec.0-0013",
 	.platform	= "sh_fsi2",
-	.daifmt		= SND_SOC_DAIFMT_LEFT_J,
+	.daifmt		= SND_SOC_DAIFMT_LEFT_J | SND_SOC_DAIFMT_CBM_CFM,
 	.cpu_dai = {
 		.name	= "fsia-dai",
-		.fmt	= SND_SOC_DAIFMT_CBS_CFS,
 	},
 	.codec_dai = {
 		.name	= "ak4642-hifi",
-		.fmt	= SND_SOC_DAIFMT_CBM_CFM,
 		.sysclk	= 11289600,
 	},
 };
diff --git a/arch/sh/boards/mach-ecovec24/setup.c b/arch/sh/boards/mach-ecovec24/setup.c
index 5bc3a15465c7..85d5255d259f 100644
--- a/arch/sh/boards/mach-ecovec24/setup.c
+++ b/arch/sh/boards/mach-ecovec24/setup.c
@@ -861,14 +861,12 @@ static struct asoc_simple_card_info fsi_da7210_info = {
 	.card		= "FSIB-DA7210",
 	.codec		= "da7210.0-001a",
 	.platform	= "sh_fsi.0",
-	.daifmt		= SND_SOC_DAIFMT_I2S,
+	.daifmt		= SND_SOC_DAIFMT_I2S | SND_SOC_DAIFMT_CBM_CFM,
 	.cpu_dai = {
 		.name	= "fsib-dai",
-		.fmt	= SND_SOC_DAIFMT_CBS_CFS | SND_SOC_DAIFMT_IB_NF,
 	},
 	.codec_dai = {
 		.name	= "da7210-hifi",
-		.fmt	= SND_SOC_DAIFMT_CBM_CFM,
 	},
 };
 
diff --git a/arch/sh/boards/mach-se/7724/setup.c b/arch/sh/boards/mach-se/7724/setup.c
index 21e4230659a5..1162bc6945a3 100644
--- a/arch/sh/boards/mach-se/7724/setup.c
+++ b/arch/sh/boards/mach-se/7724/setup.c
@@ -304,14 +304,12 @@ static struct asoc_simple_card_info fsi_ak4642_info = {
 	.card		= "FSIA-AK4642",
 	.codec		= "ak4642-codec.0-0012",
 	.platform	= "sh_fsi.0",
-	.daifmt		= SND_SOC_DAIFMT_LEFT_J,
+	.daifmt		= SND_SOC_DAIFMT_LEFT_J | SND_SOC_DAIFMT_CBM_CFM,
 	.cpu_dai = {
 		.name	= "fsia-dai",
-		.fmt	= SND_SOC_DAIFMT_CBS_CFS | SND_SOC_DAIFMT_IB_NF,
 	},
 	.codec_dai = {
 		.name	= "ak4642-hifi",
-		.fmt	= SND_SOC_DAIFMT_CBM_CFM,
 		.sysclk	= 11289600,
 	},
 };
diff --git a/sound/soc/sh/fsi.c b/sound/soc/sh/fsi.c
index 1967f44e7cd4..710a079a7377 100644
--- a/sound/soc/sh/fsi.c
+++ b/sound/soc/sh/fsi.c
@@ -1711,9 +1711,9 @@ static int fsi_dai_set_fmt(struct snd_soc_dai *dai, unsigned int fmt)
 	/* set master/slave audio interface */
 	switch (fmt & SND_SOC_DAIFMT_MASTER_MASK) {
 	case SND_SOC_DAIFMT_CBM_CFM:
-		fsi->clk_master = 1;
 		break;
 	case SND_SOC_DAIFMT_CBS_CFS:
+		fsi->clk_master = 1; /* codec is slave, cpu is master */
 		break;
 	default:
 		return -EINVAL;