diff --git a/sycl/CMakeLists.txt b/sycl/CMakeLists.txt
index 85a7d62b50970..916d7f57a7265 100644
--- a/sycl/CMakeLists.txt
+++ b/sycl/CMakeLists.txt
@@ -313,7 +313,7 @@ endif()
 # environment
 if (NOT MSVC)
   if (SYCL_BUILD_PI_ESIMD_EMULATOR)
-    list(APPEND SYCL_TOOLCHAIN_DEPLOY_COMPONENTS pi_esimd_cpu libcmrt-headers)
+    list(APPEND SYCL_TOOLCHAIN_DEPLOY_COMPONENTS pi_esimd_emulator libcmrt-headers)
     if (MSVC)
       list(APPEND SYCL_TOOLCHAIN_DEPLOY_COMPONENTS libcmrt-libs libcmrt-dlls)
     else()
diff --git a/sycl/include/CL/__spirv/spirv_ops.hpp b/sycl/include/CL/__spirv/spirv_ops.hpp
index 71455f543cf78..52a2ee5a7af75 100644
--- a/sycl/include/CL/__spirv/spirv_ops.hpp
+++ b/sycl/include/CL/__spirv/spirv_ops.hpp
@@ -1,4 +1,4 @@
-//==---------- spirv_ops.hpp --- SPIRV operations -------------------------==//
+//==----------- spirv_ops.hpp --- SPIRV operations -------------------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/include/CL/__spirv/spirv_types.hpp b/sycl/include/CL/__spirv/spirv_types.hpp
index 8adddff15539e..42f5ce1810da9 100644
--- a/sycl/include/CL/__spirv/spirv_types.hpp
+++ b/sycl/include/CL/__spirv/spirv_types.hpp
@@ -1,4 +1,4 @@
-//===----------- spirv_types.hpp --- SPIRV types -------------------------===//
+//===------------ spirv_types.hpp --- SPIRV types -------------------------===//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/include/CL/__spirv/spirv_vars.hpp b/sycl/include/CL/__spirv/spirv_vars.hpp
index 9443988cdc655..9aea1192eb37e 100644
--- a/sycl/include/CL/__spirv/spirv_vars.hpp
+++ b/sycl/include/CL/__spirv/spirv_vars.hpp
@@ -1,4 +1,4 @@
-//==---------- spirv_vars.hpp --- SPIRV variables -------------------------==//
+//==----------- spirv_vars.hpp --- SPIRV variables -------------------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/include/CL/sycl/aspects.hpp b/sycl/include/CL/sycl/aspects.hpp
index 0edce7775caa1..8fece73cda58d 100644
--- a/sycl/include/CL/sycl/aspects.hpp
+++ b/sycl/include/CL/sycl/aspects.hpp
@@ -1,4 +1,4 @@
-//==-------------- aspects.hpp - SYCL Aspect Enums ------------*- C++ -*---==//
+//==--------------- aspects.hpp - SYCL Aspect Enums ------------*- C++ -*---==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/include/CL/sycl/detail/hip_definitions.hpp b/sycl/include/CL/sycl/detail/hip_definitions.hpp
index 30265cbb6c475..f5a07c9e2a2e4 100644
--- a/sycl/include/CL/sycl/detail/hip_definitions.hpp
+++ b/sycl/include/CL/sycl/detail/hip_definitions.hpp
@@ -1,4 +1,4 @@
-//==------------ hip_definitions.hpp - SYCL HIP backend -------------------==//
+//==------------- hip_definitions.hpp - SYCL HIP backend -------------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/include/CL/sycl/detail/item_base.hpp b/sycl/include/CL/sycl/detail/item_base.hpp
index 80ef0ab46df05..3bb8ed7b56570 100644
--- a/sycl/include/CL/sycl/detail/item_base.hpp
+++ b/sycl/include/CL/sycl/detail/item_base.hpp
@@ -1,4 +1,4 @@
-//==---------- item_base.hpp --- SYCL iteration ItemBase ------------------==//
+//==----------- item_base.hpp --- SYCL iteration ItemBase ------------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/include/CL/sycl/detail/pi.hpp b/sycl/include/CL/sycl/detail/pi.hpp
index 13790dbdf5773..45cd9a013cc87 100644
--- a/sycl/include/CL/sycl/detail/pi.hpp
+++ b/sycl/include/CL/sycl/detail/pi.hpp
@@ -65,13 +65,13 @@ bool trace(TraceLevel level);
 #define __SYCL_OPENCL_PLUGIN_NAME "pi_opencl.dll"
 #define __SYCL_LEVEL_ZERO_PLUGIN_NAME "pi_level_zero.dll"
 #define __SYCL_CUDA_PLUGIN_NAME "pi_cuda.dll"
-#define __SYCL_ESIMD_CPU_PLUGIN_NAME "pi_esimd_cpu.dll"
+#define __SYCL_ESIMD_EMULATOR_PLUGIN_NAME "pi_esimd_emulator.dll"
 #define __SYCL_HIP_PLUGIN_NAME "libpi_hip.dll"
 #else
 #define __SYCL_OPENCL_PLUGIN_NAME "libpi_opencl.so"
 #define __SYCL_LEVEL_ZERO_PLUGIN_NAME "libpi_level_zero.so"
 #define __SYCL_CUDA_PLUGIN_NAME "libpi_cuda.so"
-#define __SYCL_ESIMD_CPU_PLUGIN_NAME "libpi_esimd_cpu.so"
+#define __SYCL_ESIMD_EMULATOR_PLUGIN_NAME "libpi_esimd_emulator.so"
 #define __SYCL_HIP_PLUGIN_NAME "libpi_hip.so"
 #endif
 
diff --git a/sycl/include/CL/sycl/device_event.hpp b/sycl/include/CL/sycl/device_event.hpp
index 7e19a9e23f133..9abed0e233fe6 100644
--- a/sycl/include/CL/sycl/device_event.hpp
+++ b/sycl/include/CL/sycl/device_event.hpp
@@ -1,4 +1,4 @@
-//==---------- device_event.hpp --- SYCL device event ---------------------==//
+//==----------- device_event.hpp --- SYCL device event ---------------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/include/CL/sycl/feature_test.hpp.in b/sycl/include/CL/sycl/feature_test.hpp.in
index dff0f3a3a9ed5..b11bc607b7625 100644
--- a/sycl/include/CL/sycl/feature_test.hpp.in
+++ b/sycl/include/CL/sycl/feature_test.hpp.in
@@ -1,4 +1,4 @@
-//==---- feature_test.hpp - SYCL Feature Test Definitions -----*- C++ -*---==//
+//==----- feature_test.hpp - SYCL Feature Test Definitions -----*- C++ -*---==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/include/CL/sycl/group_algorithm.hpp b/sycl/include/CL/sycl/group_algorithm.hpp
index 170b255a0f18e..73bee6de992a5 100644
--- a/sycl/include/CL/sycl/group_algorithm.hpp
+++ b/sycl/include/CL/sycl/group_algorithm.hpp
@@ -1,4 +1,4 @@
-//==----------- group_algorithm.hpp ------------------------------------==//
+//==------------------------ group_algorithm.hpp ---------------------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/include/CL/sycl/id.hpp b/sycl/include/CL/sycl/id.hpp
index b60628a3abfd8..f2a02c1352f1a 100644
--- a/sycl/include/CL/sycl/id.hpp
+++ b/sycl/include/CL/sycl/id.hpp
@@ -1,4 +1,4 @@
-//==----------- id.hpp --- SYCL iteration id -------------------------==//
+//==-------------------- id.hpp --- SYCL iteration id ----------------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimdcpu_device_interface.hpp b/sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimd_emulator_device_interface.hpp
similarity index 82%
rename from sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimdcpu_device_interface.hpp
rename to sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimd_emulator_device_interface.hpp
index dbf7ad20b0618..4a57576c1753b 100644
--- a/sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimdcpu_device_interface.hpp
+++ b/sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimd_emulator_device_interface.hpp
@@ -1,4 +1,4 @@
-//==----- esimdcpu_device_interface.hpp - DPC++ Explicit SIMD API ---------==//
+//==----- esimd_emulator_device_interface.hpp - DPC++ Explicit SIMD API ----==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
@@ -6,22 +6,22 @@
 //
 //===----------------------------------------------------------------------===//
 
-/// \file esimdcpu_device_interface.hpp
-/// Declarations for ESIMD_CPU-device specific definitions.
+/// \file esimdemu_device_interface.hpp
+/// Declarations for ESIMD_EMULATOR-device specific definitions.
 /// ESIMD intrinsic and LibCM functionalities required by intrinsic defined
 ///
 /// This interface is for ESIMD intrinsic emulation implementations
-/// such as slm_access to access ESIMD_CPU specific-support therefore
+/// such as slm_access to access ESIMD_EMULATOR specific-support therefore
 /// it has to be defined and shared as include directory
 ///
-/// \ingroup sycl_pi_esimd_cpu
+/// \ingroup sycl_pi_esimd_emulator
 
 #pragma once
 
 #include <CL/sycl/detail/pi.hpp>
 
 // cstdint-type fields such as 'uint32_t' are to be used in funtion
-// pointer table file ('esimd_emu_functions_v1.h') included in 'struct
+// pointer table file ('esimd_emulator_functions_v1.h') included in 'struct
 // ESIMDDeviceInterface' definition.
 #include <cstdint>
 #include <mutex>
@@ -35,7 +35,7 @@ namespace detail {
 #define ESIMD_DEVICE_INTERFACE_VERSION 1
 
 // 'ESIMDDeviceInterface' structure defines interface for ESIMD CPU
-// emulation (ESIMD_CPU) to access LibCM CPU emulation functionalities
+// emulation (ESIMD_EMULATOR) to access LibCM CPU emulation functionalities
 // from kernel application under emulation.
 
 // Header files included in the structure contains only function
@@ -51,13 +51,13 @@ struct ESIMDDeviceInterface {
   void *reserved;
 
   ESIMDDeviceInterface();
-#include "esimd_emu_functions_v1.h"
+#include "esimd_emulator_functions_v1.h"
 };
 
 // Denotes the data version used by the implementation.
 // Increment whenever the 'data' field interpretation within PluginOpaqueData is
 // changed.
-#define ESIMD_EMU_PLUGIN_OPAQUE_DATA_VERSION 0
+#define ESIMD_EMULATOR_PLUGIN_OPAQUE_DATA_VERSION 0
 /// This structure denotes a ESIMD EMU plugin-specific data returned via the
 /// piextPluginGetOpaqueData PI call. Depending on the \c version field, the
 /// second \c data field can be interpreted differently.
@@ -76,14 +76,13 @@ ESIMDDeviceInterface *getESIMDDeviceInterface() {
   void *PIOpaqueData = nullptr;
 
   PIOpaqueData =
-      getPluginOpaqueData<cl::sycl::backend::ext_oneapi_esimd_emulator>(
-          nullptr);
+      getPluginOpaqueData<cl::sycl::backend::ext_intel_esimd_emulator>(nullptr);
 
   ESIMDEmuPluginOpaqueData *OpaqueData =
       reinterpret_cast<ESIMDEmuPluginOpaqueData *>(PIOpaqueData);
 
   // First check if opaque data version is compatible.
-  if (OpaqueData->version != ESIMD_EMU_PLUGIN_OPAQUE_DATA_VERSION) {
+  if (OpaqueData->version != ESIMD_EMULATOR_PLUGIN_OPAQUE_DATA_VERSION) {
     // NOTE: the version check should always be '!=' as layouts of different
     // versions of PluginOpaqueData is not backward compatible, unlike
     // layout of the ESIMDDeviceInterface.
@@ -92,8 +91,8 @@ ESIMDDeviceInterface *getESIMDDeviceInterface() {
               << "Opaque data returned by ESIMD Emu plugin is incompatible with"
               << "the one used in current implementation." << std::endl
               << "Returned version : " << OpaqueData->version << std::endl
-              << "Required version : " << ESIMD_EMU_PLUGIN_OPAQUE_DATA_VERSION
-              << std::endl;
+              << "Required version : "
+              << ESIMD_EMULATOR_PLUGIN_OPAQUE_DATA_VERSION << std::endl;
     throw cl::sycl::feature_not_supported();
   }
   // Opaque data version is OK, can cast the 'data' field.
@@ -115,7 +114,7 @@ ESIMDDeviceInterface *getESIMDDeviceInterface() {
 }
 
 #undef ESIMD_DEVICE_INTERFACE_VERSION
-#undef ESIMD_EMU_PLUGIN_OPAQUE_DATA_VERSION
+#undef ESIMD_EMULATOR_PLUGIN_OPAQUE_DATA_VERSION
 
 } // namespace detail
 } // namespace sycl
diff --git a/sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimd_emu_functions_v1.h b/sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimd_emulator_functions_v1.h
similarity index 85%
rename from sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimd_emu_functions_v1.h
rename to sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimd_emulator_functions_v1.h
index 239e567dc0986..1877f890c13fd 100644
--- a/sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimd_emu_functions_v1.h
+++ b/sycl/include/sycl/ext/intel/experimental/esimd/emu/detail/esimd_emulator_functions_v1.h
@@ -1,4 +1,4 @@
-//==----- esimd_emu_functions_v1.h - DPC++ Explicit SIMD API ---------==//
+//==----- esimd_emulator_functions_v1.h - DPC++ Explicit SIMD API ---------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
@@ -6,17 +6,17 @@
 //
 //===----------------------------------------------------------------------===//
 
-/// \file esimd_emu_functions_v1.h
+/// \file esimd_emulator_functions_v1.h
 ///
-/// \ingroup sycl_pi_esimd_cpu
+/// \ingroup sycl_pi_esimd_emulator
 
 #pragma once
 
 // <cstdint> for 'uint32_t' type is included in upper-level device
-// interface file ('esimdcpu_device_interface.hpp')
+// interface file ('esimdemu_device_interface.hpp')
 
 // This file defines function interfaces for ESIMD CPU Emulation
-// (ESIMD_CPU) to access LibCM CPU emulation functionalities from
+// (ESIMD_EMU) to access LibCM CPU emulation functionalities from
 // kernel applications running under emulation
 
 // CM CPU Emulation Info :
diff --git a/sycl/plugins/CMakeLists.txt b/sycl/plugins/CMakeLists.txt
index b5e3b8213401d..e08cf0e3b1c65 100644
--- a/sycl/plugins/CMakeLists.txt
+++ b/sycl/plugins/CMakeLists.txt
@@ -19,6 +19,6 @@ add_subdirectory(level_zero)
 # environment
 if (NOT MSVC)
   if (SYCL_BUILD_PI_ESIMD_EMULATOR)
-    add_subdirectory(esimd_cpu)
+    add_subdirectory(esimd_emulator)
   endif()
 endif()
diff --git a/sycl/plugins/esimd_cpu/CMakeLists.txt b/sycl/plugins/esimd_emulator/CMakeLists.txt
similarity index 76%
rename from sycl/plugins/esimd_cpu/CMakeLists.txt
rename to sycl/plugins/esimd_emulator/CMakeLists.txt
index e520e63137efd..1e5e528ade8d1 100755
--- a/sycl/plugins/esimd_cpu/CMakeLists.txt
+++ b/sycl/plugins/esimd_emulator/CMakeLists.txt
@@ -1,11 +1,11 @@
 
 # PI Esimd CPU  library
-# Create Shared library for libpi_esimd_cpu.so.
+# Create Shared library for libpi_esimd_emulator.so.
 
 include(ExternalProject)
 
 include_directories("${sycl_inc_dir}")
-# FIXME/TODO: 'pi.h' is included in 'pi_esimd_cpu.cpp', and CL_*_INTEL
+# FIXME/TODO: 'pi.h' is included in 'pi_esimd_emulator.cpp', and CL_*_INTEL
 # and CL_*_KHR definitions in 'pi.h' are from
 # ${OPENCL_INCLUDE}. Remove build dependency on OpenCL
 include_directories(${OpenCL_INCLUDE_DIR})
@@ -14,11 +14,11 @@ file(MAKE_DIRECTORY ${CMAKE_CURRENT_BINARY_DIR}/cm-emu_build)
 file(MAKE_DIRECTORY ${CMAKE_CURRENT_BINARY_DIR}/cm-emu_install)
 
 if (MSVC)
-  set(LIBCM ${LLVM_BINARY_DIR}/pi_esimd_cpu_deps/lib/libcm${CMAKE_STATIC_LIBRARY_SUFFIX})
-  set(LIBIGFXCMRT_EMU ${LLVM_BINARY_DIR}/pi_esimd_cpu_deps/lib/igfxcmrt64_emu${CMAKE_STATIC_LIBRARY_SUFFIX})
+  set(LIBCM ${LLVM_BINARY_DIR}/pi_esimd_emulator_deps/lib/libcm${CMAKE_STATIC_LIBRARY_SUFFIX})
+  set(LIBIGFXCMRT_EMU ${LLVM_BINARY_DIR}/pi_esimd_emulator_deps/lib/igfxcmrt64_emu${CMAKE_STATIC_LIBRARY_SUFFIX})
 else()
-  set(LIBCM ${LLVM_BINARY_DIR}/pi_esimd_cpu_deps/lib/libcm${CMAKE_SHARED_LIBRARY_SUFFIX})
-  set(LIBIGFXCMRT_EMU ${LLVM_BINARY_DIR}/pi_esimd_cpu_deps/lib/libigfxcmrt_emu${CMAKE_SHARED_LIBRARY_SUFFIX})
+  set(LIBCM ${LLVM_BINARY_DIR}/pi_esimd_emulator_deps/lib/libcm${CMAKE_SHARED_LIBRARY_SUFFIX})
+  set(LIBIGFXCMRT_EMU ${LLVM_BINARY_DIR}/pi_esimd_emulator_deps/lib/libigfxcmrt_emu${CMAKE_SHARED_LIBRARY_SUFFIX})
 endif()
 
 if (DEFINED CM_LOCAL_SOURCE_DIR)
@@ -75,13 +75,13 @@ else ()
   endif()
 endif ()
 ExternalProject_Add_Step(cm-emu llvminstall
-  COMMAND ${CMAKE_COMMAND} -E make_directory ${LLVM_BINARY_DIR}/pi_esimd_cpu_deps && ${CMAKE_COMMAND} -E copy_directory <INSTALL_DIR>/ ${LLVM_BINARY_DIR}/pi_esimd_cpu_deps
+  COMMAND ${CMAKE_COMMAND} -E make_directory ${LLVM_BINARY_DIR}/pi_esimd_emulator_deps && ${CMAKE_COMMAND} -E copy_directory <INSTALL_DIR>/ ${LLVM_BINARY_DIR}/pi_esimd_emulator_deps
   COMMENT "Installing cm-emu into the LLVM binary directory"
   DEPENDEES install
 )
 
-include_directories(${LLVM_BINARY_DIR}/pi_esimd_cpu_deps/include/igfxcmrt_emu)
-include_directories(${LLVM_BINARY_DIR}/pi_esimd_cpu_deps/include/libcm/cm)
+include_directories(${LLVM_BINARY_DIR}/pi_esimd_emulator_deps/include/igfxcmrt_emu)
+include_directories(${LLVM_BINARY_DIR}/pi_esimd_emulator_deps/include/libcm/cm)
 
 # Compilation flag to exclude lines in header files imported from CM
 set(CMAKE_CXX_FLAGS "${CMAKE_CXX_FLAGS} -D__SYCL_EXPLICIT_SIMD_PLUGIN__")
@@ -96,19 +96,19 @@ else()
 string(REPLACE "-pedantic" " " CMAKE_CXX_FLAGS "${CMAKE_CXX_FLAGS}")
 endif()
 
-add_library(pi_esimd_cpu SHARED
+add_library(pi_esimd_emulator SHARED
   "${sycl_inc_dir}/CL/sycl/detail/pi.h"
-  "pi_esimd_cpu.cpp"
+  "pi_esimd_emulator.cpp"
 )
 
 if (MSVC)
   # by defining __SYCL_BUILD_SYCL_DLL, we can use __declspec(dllexport)
   # which are individually tagged for all pi* symbols in pi.h
-  target_compile_definitions(pi_esimd_cpu PRIVATE __SYCL_BUILD_SYCL_DLL)
+  target_compile_definitions(pi_esimd_emulator PRIVATE __SYCL_BUILD_SYCL_DLL)
 else()
   # we set the visibility of all symbols 'hidden' by default.
   # In pi.h file, we set exported symbols with visibility==default individually
-  target_compile_options(pi_esimd_cpu PUBLIC -fvisibility=hidden)
+  target_compile_options(pi_esimd_emulator PUBLIC -fvisibility=hidden)
 
   # This script file is used to allow exporting pi* symbols only.
   # All other symbols are regarded as local (hidden)
@@ -116,23 +116,23 @@ else()
 
   # Filter symbols based on the scope defined in the script file,
   # and export pi* function symbols in the library.
-  target_link_libraries( pi_esimd_cpu
+  target_link_libraries( pi_esimd_emulator
     PRIVATE "-Wl,--version-script=${linker_script}"
   )
 endif()
 
-add_dependencies(pi_esimd_cpu OpenCL-Headers)
-add_dependencies(pi_esimd_cpu cm-emu)
-add_dependencies(sycl-toolchain pi_esimd_cpu)
+add_dependencies(pi_esimd_emulator OpenCL-Headers)
+add_dependencies(pi_esimd_emulator cm-emu)
+add_dependencies(sycl-toolchain pi_esimd_emulator)
 
-target_link_libraries(pi_esimd_cpu PRIVATE sycl ${LIBCM} ${LIBIGFXCMRT_EMU})
-set_target_properties(pi_esimd_cpu PROPERTIES LINKER_LANGUAGE CXX)
+target_link_libraries(pi_esimd_emulator PRIVATE sycl ${LIBCM} ${LIBIGFXCMRT_EMU})
+set_target_properties(pi_esimd_emulator PROPERTIES LINKER_LANGUAGE CXX)
 
-add_common_options(pi_esimd_cpu)
+add_common_options(pi_esimd_emulator)
 
-install(TARGETS pi_esimd_cpu
-        LIBRARY DESTINATION "lib${LLVM_LIBDIR_SUFFIX}" COMPONENT pi_esimd_cpu
-        RUNTIME DESTINATION "bin" COMPONENT pi_esimd_cpu)
+install(TARGETS pi_esimd_emulator
+        LIBRARY DESTINATION "lib${LLVM_LIBDIR_SUFFIX}" COMPONENT pi_esimd_emulator
+        RUNTIME DESTINATION "bin" COMPONENT pi_esimd_emulator)
 
 # Copy CM Header files to $(INSTALL)/include/sycl/CL/
 install(DIRECTORY    ${CMAKE_CURRENT_BINARY_DIR}/cm-emu_install/include/libcm/cm/
diff --git a/sycl/plugins/esimd_cpu/pi_esimd_cpu.cpp b/sycl/plugins/esimd_emulator/pi_esimd_emulator.cpp
similarity index 97%
rename from sycl/plugins/esimd_cpu/pi_esimd_cpu.cpp
rename to sycl/plugins/esimd_emulator/pi_esimd_emulator.cpp
index 36a525139f5b2..fa6c335458a70 100644
--- a/sycl/plugins/esimd_cpu/pi_esimd_cpu.cpp
+++ b/sycl/plugins/esimd_emulator/pi_esimd_emulator.cpp
@@ -1,4 +1,4 @@
-//===---------- pi_esimd_cpu.cpp - CM Emulation Plugin --------------------===//
+//===---------- pi_esimd_emulator.cpp - CM Emulation Plugin ---------------===//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
@@ -6,11 +6,11 @@
 //
 //===----------------------------------------------------------------------===//
 
-/// \file pi_esimd_cpu.cpp
+/// \file pi_esimd_emulator.cpp
 /// Declarations for CM Emulation Plugin. It is the interface between the
 /// device-agnostic SYCL runtime layer and underlying CM Emulation
 ///
-/// \ingroup sycl_pi_esimd_cpu
+/// \ingroup sycl_pi_esimd_emulator
 
 #include <stdint.h>
 
@@ -28,7 +28,7 @@
 #include <CL/sycl/nd_item.hpp>
 #include <CL/sycl/range.hpp>
 
-#include <esimdcpu_support.h>
+#include <esimdemu_support.h>
 
 #include <cstdarg>
 #include <cstdio>
@@ -40,7 +40,7 @@
 #include <thread>
 #include <utility>
 
-#include "pi_esimd_cpu.hpp"
+#include "pi_esimd_emulator.hpp"
 
 namespace {
 
@@ -108,14 +108,14 @@ class ReturnHelper {
 // Controls PI level tracing prints.
 static bool PrintPiTrace = false;
 
-// Global variables used in PI_esimd_cpu
+// Global variables used in PI_esimd_emulator
 // Note we only create a simple pointer variables such that C++ RT won't
 // deallocate them automatically at the end of the main program.
 // The heap memory allocated for this global variable reclaimed only when
 // Sycl RT calls piTearDown().
 static sycl::detail::ESIMDEmuPluginOpaqueData *PiESimdDeviceAccess;
 
-// To be compared with ESIMD_EMU_PLUGIN_OPAQUE_DATA_VERSION in device
+// To be compared with ESIMD_EMULATOR_PLUGIN_OPAQUE_DATA_VERSION in device
 // interface header file
 #define ESIMDEmuPluginDataVersion 0
 
@@ -242,9 +242,9 @@ template <int DIMS> class libCMBatch {
       GroupDim[I] = (uint32_t)(GlobalSize[I] / LocalSize[I]);
     }
 
-    ESimdCPUKernel ESimdCPU((fptrVoid)InvokeLambda<DIMS>, GroupDim, SpaceDim);
+    EsimdemuKernel Esimdemu((fptrVoid)InvokeLambda<DIMS>, GroupDim, SpaceDim);
 
-    ESimdCPU.launchMT(sizeof(struct LambdaWrapper<DIMS>), WrappedLambda.get());
+    Esimdemu.launchMT(sizeof(struct LambdaWrapper<DIMS>), WrappedLambda.get());
   }
 };
 
@@ -276,13 +276,13 @@ void sycl_get_cm_image_params(void *PtrInput, char **BaseAddr, uint32_t *Width,
   *MtxLock = &(Img->mutexLock);
 }
 
-/// Implementation for ESIMD_CPU device interface accessing ESIMD
+/// Implementation for ESIMD_EMULATOR device interface accessing ESIMD
 /// intrinsics and LibCM functionalties requred by intrinsics
 sycl::detail::ESIMDDeviceInterface::ESIMDDeviceInterface() {
   version = ESIMDEmuPluginInterfaceVersion;
   reserved = nullptr;
 
-  /* From 'esimd_emu_functions_v1.h' : Start */
+  /* From 'esimd_emulator_functions_v1.h' : Start */
   cm_barrier_ptr = cm_support::barrier;
   cm_sbarrier_ptr = cm_support::split_barrier;
   cm_fence_ptr = cm_support::fence;
@@ -293,7 +293,7 @@ sycl::detail::ESIMDDeviceInterface::ESIMDDeviceInterface() {
 
   sycl_get_cm_buffer_params_ptr = sycl_get_cm_buffer_params;
   sycl_get_cm_image_params_ptr = sycl_get_cm_image_params;
-  /* From 'esimd_emu_functions_v1.h' : End */
+  /* From 'esimd_emulator_functions_v1.h' : End */
 }
 
 /// Implementation for Host Kernel Launch used by
@@ -392,7 +392,7 @@ pi_result piPlatformGetInfo(pi_platform Platform, pi_platform_info ParamName,
 
   switch (ParamName) {
   case PI_PLATFORM_INFO_NAME:
-    return ReturnValue("Intel(R) ESIMD_CPU/GPU");
+    return ReturnValue("Intel(R) ESIMD_EMULATOR/GPU");
 
   case PI_PLATFORM_INFO_VENDOR:
     return ReturnValue("Intel(R) Corporation");
@@ -495,7 +495,7 @@ pi_result piDeviceGetInfo(pi_device Device, pi_device_info ParamName,
   case PI_DEVICE_INFO_PLATFORM:
     return ReturnValue(Device->Platform);
   case PI_DEVICE_INFO_NAME:
-    return ReturnValue("ESIMD_CPU");
+    return ReturnValue("ESIMD_EMULATOR");
   case PI_DEVICE_INFO_IMAGE_SUPPORT:
     return ReturnValue(pi_bool{true});
   case PI_DEVICE_INFO_DRIVER_VERSION:
@@ -517,8 +517,8 @@ pi_result piDeviceGetInfo(pi_device Device, pi_device_info ParamName,
 #define UNSUPPORTED_INFO(info)                                                 \
   case info:                                                                   \
     std::cerr << std::endl                                                     \
-              << "Unsupported device info = " << #info << " from ESIMD_CPU"    \
-              << std::endl;                                                    \
+              << "Unsupported device info = " << #info                         \
+              << " from ESIMD_EMULATOR" << std::endl;                          \
     DIE_NO_IMPLEMENTATION;                                                     \
     break;
 
@@ -740,7 +740,7 @@ pi_result piQueueRelease(pi_queue Queue) {
 }
 
 pi_result piQueueFinish(pi_queue) {
-  // No-op as enqueued commands with ESIMD_CPU plugin are blocking
+  // No-op as enqueued commands with ESIMD_EMULATOR plugin are blocking
   // ones that do not return until their completion - kernel execution
   // and memory read.
   CONTINUE_NO_IMPLEMENTATION;
@@ -1078,7 +1078,7 @@ pi_result piEventGetProfilingInfo(pi_event Event, pi_profiling_info ParamName,
                                   size_t ParamValueSize, void *ParamValue,
                                   size_t *ParamValueSizeRet) {
   if (PrintPiTrace) {
-    std::cerr << "Warning : Profiling Not supported under PI_ESIMD_CPU"
+    std::cerr << "Warning : Profiling Not supported under PI_ESIMD_EMULATOR"
               << std::endl;
   }
   return PI_SUCCESS;
@@ -1181,7 +1181,7 @@ pi_result piEnqueueMemBufferRead(pi_queue Queue, pi_mem Src,
   /// TODO : Support Blocked read, 'Queue' handling
   if (BlockingRead) {
     assert(false &&
-           "ESIMD_CPU support for blocking piEnqueueMemBufferRead is NYI");
+           "ESIMD_EMULATOR support for blocking piEnqueueMemBufferRead is NYI");
   }
   if (NumEventsInWaitList != 0) {
     return PI_INVALID_EVENT_WAIT_LIST;
@@ -1277,7 +1277,7 @@ pi_result piEnqueueMemImageRead(pi_queue CommandQueue, pi_mem Image,
                                 pi_event *Event) {
   /// TODO : Support Blocked read, 'Queue' handling
   if (BlockingRead) {
-    assert(false && "ESIMD_CPU does not support Blocking Read");
+    assert(false && "ESIMD_EMULATOR does not support Blocking Read");
   }
   _pi_image *PiImg = static_cast<_pi_image *>(Image);
 
@@ -1508,8 +1508,9 @@ pi_result piextDeviceSelectBinary(pi_device, pi_device_binary *,
   /// for the images
   if (RawImgSize != 1) {
     if (PrintPiTrace) {
-      std::cerr << "Only single device binary image is supported in ESIMD_CPU"
-                << std::endl;
+      std::cerr
+          << "Only single device binary image is supported in ESIMD_EMULATOR"
+          << std::endl;
     }
     return PI_INVALID_VALUE;
   }
@@ -1547,8 +1548,8 @@ pi_result piPluginInit(pi_plugin *PluginInit) {
   strncpy(PluginInit->PluginVersion, _PI_H_VERSION_STRING, PluginVersionSize);
 
   PiESimdDeviceAccess = new sycl::detail::ESIMDEmuPluginOpaqueData();
-  // 'version' to be compared with 'ESIMD_CPU_DEVICE_REQUIRED_VER' defined in
-  // device interface file
+  // 'version' to be compared with 'ESIMD_EMULATOR_DEVICE_REQUIRED_VER' defined
+  // in device interface file
   PiESimdDeviceAccess->version = ESIMDEmuPluginDataVersion;
   PiESimdDeviceAccess->data =
       reinterpret_cast<void *>(new sycl::detail::ESIMDDeviceInterface());
diff --git a/sycl/plugins/esimd_cpu/pi_esimd_cpu.hpp b/sycl/plugins/esimd_emulator/pi_esimd_emulator.hpp
similarity index 94%
rename from sycl/plugins/esimd_cpu/pi_esimd_cpu.hpp
rename to sycl/plugins/esimd_emulator/pi_esimd_emulator.hpp
index 099794e2c56d3..6e301a6b78b56 100755
--- a/sycl/plugins/esimd_cpu/pi_esimd_cpu.hpp
+++ b/sycl/plugins/esimd_emulator/pi_esimd_emulator.hpp
@@ -1,4 +1,4 @@
-//===---------- pi_esimd_cpu.hpp - CM Emulation Plugin --------------------===//
+//===---------- pi_esimd_emulator.hpp - CM Emulation Plugin ---------------===//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
@@ -6,11 +6,11 @@
 //
 //===----------------------------------------------------------------------===//
 
-/// \file pi_esimd_cpu.hpp
+/// \file pi_esimd_emulator.hpp
 /// Declarations for CM Emulation Plugin. It is the interface between the
 /// device-agnostic SYCL runtime layer and underlying CM Emulation
 ///
-/// \ingroup sycl_pi_esimd_cpu
+/// \ingroup sycl_pi_esimd_emulator
 
 #pragma once
 
@@ -160,4 +160,4 @@ struct _pi_kernel : _pi_object {
   _pi_kernel() {}
 };
 
-#include <sycl/ext/intel/experimental/esimd/emu/detail/esimdcpu_device_interface.hpp>
+#include <sycl/ext/intel/experimental/esimd/emu/detail/esimd_emulator_device_interface.hpp>
diff --git a/sycl/plugins/level_zero/pi_level_zero.hpp b/sycl/plugins/level_zero/pi_level_zero.hpp
index 3f52db16d4e21..d7ab23ed2c1a1 100644
--- a/sycl/plugins/level_zero/pi_level_zero.hpp
+++ b/sycl/plugins/level_zero/pi_level_zero.hpp
@@ -1,4 +1,4 @@
-//===------- pi_level_zero.hpp - Level Zero Plugin -------------------===//
+//===--------- pi_level_zero.hpp - Level Zero Plugin ----------------------===//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/source/detail/backend_impl.hpp b/sycl/source/detail/backend_impl.hpp
index f85c20c9cd6ef..0e86cfe2ec152 100644
--- a/sycl/source/detail/backend_impl.hpp
+++ b/sycl/source/detail/backend_impl.hpp
@@ -1,5 +1,4 @@
-//==------------------ backend_impl.hpp - get impls backend
-//-------------------------==//
+//==------------------ backend_impl.hpp - get impls backend ----------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/source/detail/context_impl.hpp b/sycl/source/detail/context_impl.hpp
index d8b2c38b524a8..722d2c0789d03 100644
--- a/sycl/source/detail/context_impl.hpp
+++ b/sycl/source/detail/context_impl.hpp
@@ -1,4 +1,4 @@
-//==---------------- context_impl.hpp - SYCL context -----------*- C++-*---==//
+//==---------------- context_impl.hpp - SYCL context ------------*- C++-*---==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/source/detail/platform_util.hpp b/sycl/source/detail/platform_util.hpp
index bf7a445d349ae..2616f03ab01dc 100644
--- a/sycl/source/detail/platform_util.hpp
+++ b/sycl/source/detail/platform_util.hpp
@@ -1,4 +1,4 @@
-//===-- platform_util.hpp - platform utilities ----------------*- C++ -*--===//
+//===--------- platform_util.hpp - platform utilities ----------*- C++ -*--===//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
diff --git a/sycl/source/detail/plugin.hpp b/sycl/source/detail/plugin.hpp
index 3955d57c3b0cb..6968cab7c1cda 100644
--- a/sycl/source/detail/plugin.hpp
+++ b/sycl/source/detail/plugin.hpp
@@ -1,4 +1,4 @@
-//==--------------------- plugin.hpp - SYCL platform-------------------==//
+//==------------------------- plugin.hpp - SYCL platform -------------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.