diff --git a/.github/CODEOWNERS b/.github/CODEOWNERS
index 32b9be8b69c0e..029836bc8f228 100644
--- a/.github/CODEOWNERS
+++ b/.github/CODEOWNERS
@@ -48,7 +48,7 @@ llvm/ @intel/dpcpp-tools-reviewers
 clang/tools/clang-offload-*/ @intel/dpcpp-tools-reviewers
 
 # Explicit SIMD
-SYCLLowerIR/ @intel/dpcpp-esimd-reviewers
+ESIMD/ @intel/dpcpp-esimd-reviewers
 esimd/ @intel/dpcpp-esimd-reviewers
 sycl/include/sycl/ext/intel/experimental/esimd.hpp @intel/dpcpp-esimd-reviewers
 sycl/doc/extensions/ExplicitSIMD/ @intel/dpcpp-esimd-reviewers
diff --git a/clang/lib/CodeGen/BackendUtil.cpp b/clang/lib/CodeGen/BackendUtil.cpp
index 90db69b44f864..ebf5e7d20c483 100644
--- a/clang/lib/CodeGen/BackendUtil.cpp
+++ b/clang/lib/CodeGen/BackendUtil.cpp
@@ -42,7 +42,7 @@
 #include "llvm/Passes/PassBuilder.h"
 #include "llvm/Passes/PassPlugin.h"
 #include "llvm/Passes/StandardInstrumentations.h"
-#include "llvm/SYCLLowerIR/ESIMDVerifier.h"
+#include "llvm/SYCLLowerIR/ESIMD/ESIMDVerifier.h"
 #include "llvm/SYCLLowerIR/LowerWGLocalMemory.h"
 #include "llvm/SYCLLowerIR/MutatePrintfAddrspace.h"
 #include "llvm/Support/BuryPointer.h"
diff --git a/llvm/include/llvm/LinkAllPasses.h b/llvm/include/llvm/LinkAllPasses.h
index c3e9ae037ae69..6b94d2fd72a86 100644
--- a/llvm/include/llvm/LinkAllPasses.h
+++ b/llvm/include/llvm/LinkAllPasses.h
@@ -37,7 +37,7 @@
 #include "llvm/CodeGen/Passes.h"
 #include "llvm/IR/Function.h"
 #include "llvm/IR/IRPrintingPasses.h"
-#include "llvm/SYCLLowerIR/ESIMDVerifier.h"
+#include "llvm/SYCLLowerIR/ESIMD/ESIMDVerifier.h"
 #include "llvm/SYCLLowerIR/MutatePrintfAddrspace.h"
 #include "llvm/Support/Valgrind.h"
 #include "llvm/Transforms/AggressiveInstCombine/AggressiveInstCombine.h"
diff --git a/llvm/include/llvm/SYCLLowerIR/ESIMDVerifier.h b/llvm/include/llvm/SYCLLowerIR/ESIMD/ESIMDVerifier.h
similarity index 100%
rename from llvm/include/llvm/SYCLLowerIR/ESIMDVerifier.h
rename to llvm/include/llvm/SYCLLowerIR/ESIMD/ESIMDVerifier.h
diff --git a/llvm/include/llvm/SYCLLowerIR/LowerESIMD.h b/llvm/include/llvm/SYCLLowerIR/ESIMD/LowerESIMD.h
similarity index 100%
rename from llvm/include/llvm/SYCLLowerIR/LowerESIMD.h
rename to llvm/include/llvm/SYCLLowerIR/ESIMD/LowerESIMD.h
diff --git a/llvm/lib/Passes/PassBuilder.cpp b/llvm/lib/Passes/PassBuilder.cpp
index 08cc5b45e9615..ce8fb6aa16bb5 100644
--- a/llvm/lib/Passes/PassBuilder.cpp
+++ b/llvm/lib/Passes/PassBuilder.cpp
@@ -76,8 +76,8 @@
 #include "llvm/IR/PrintPasses.h"
 #include "llvm/IR/SafepointIRVerifier.h"
 #include "llvm/IR/Verifier.h"
-#include "llvm/SYCLLowerIR/ESIMDVerifier.h"
-#include "llvm/SYCLLowerIR/LowerESIMD.h"
+#include "llvm/SYCLLowerIR/ESIMD/ESIMDVerifier.h"
+#include "llvm/SYCLLowerIR/ESIMD/LowerESIMD.h"
 #include "llvm/SYCLLowerIR/LowerWGScope.h"
 #include "llvm/SYCLLowerIR/MutatePrintfAddrspace.h"
 #include "llvm/Support/CommandLine.h"
diff --git a/llvm/lib/SYCLLowerIR/CMakeLists.txt b/llvm/lib/SYCLLowerIR/CMakeLists.txt
index d5b41e595acdd..c9df454dc1bdb 100644
--- a/llvm/lib/SYCLLowerIR/CMakeLists.txt
+++ b/llvm/lib/SYCLLowerIR/CMakeLists.txt
@@ -48,12 +48,12 @@ set_property(GLOBAL PROPERTY LLVMGenXIntrinsics_SOURCE_PROP ${LLVMGenXIntrinsics
 set_property(GLOBAL PROPERTY LLVMGenXIntrinsics_BINARY_PROP ${LLVMGenXIntrinsics_BINARY_DIR})
 
 add_llvm_component_library(LLVMSYCLLowerIR
+  ESIMD/LowerESIMD.cpp
+  ESIMD/LowerESIMDVLoadVStore.cpp
+  ESIMD/LowerESIMDVecArg.cpp
+  ESIMD/ESIMDVerifier.cpp
   LowerWGScope.cpp
-  LowerESIMD.cpp
-  LowerESIMDVLoadVStore.cpp
-  LowerESIMDVecArg.cpp
   LowerWGLocalMemory.cpp
-  ESIMDVerifier.cpp
   MutatePrintfAddrspace.cpp
 
   ADDITIONAL_HEADER_DIRS
diff --git a/llvm/lib/SYCLLowerIR/ESIMDVerifier.cpp b/llvm/lib/SYCLLowerIR/ESIMD/ESIMDVerifier.cpp
similarity index 98%
rename from llvm/lib/SYCLLowerIR/ESIMDVerifier.cpp
rename to llvm/lib/SYCLLowerIR/ESIMD/ESIMDVerifier.cpp
index 6535e7f20f652..70d26db209716 100644
--- a/llvm/lib/SYCLLowerIR/ESIMDVerifier.cpp
+++ b/llvm/lib/SYCLLowerIR/ESIMD/ESIMDVerifier.cpp
@@ -11,7 +11,7 @@
 //
 //===----------------------------------------------------------------------===//
 
-#include "llvm/SYCLLowerIR/ESIMDVerifier.h"
+#include "llvm/SYCLLowerIR/ESIMD/ESIMDVerifier.h"
 #include "llvm/Demangle/Demangle.h"
 #include "llvm/IR/InstIterator.h"
 #include "llvm/IR/Instructions.h"
diff --git a/llvm/lib/SYCLLowerIR/LowerESIMD.cpp b/llvm/lib/SYCLLowerIR/ESIMD/LowerESIMD.cpp
similarity index 99%
rename from llvm/lib/SYCLLowerIR/LowerESIMD.cpp
rename to llvm/lib/SYCLLowerIR/ESIMD/LowerESIMD.cpp
index e8d82efb08ad1..84404ef4bec75 100644
--- a/llvm/lib/SYCLLowerIR/LowerESIMD.cpp
+++ b/llvm/lib/SYCLLowerIR/ESIMD/LowerESIMD.cpp
@@ -13,7 +13,7 @@
 // values of integer template parameters they were instantiated with.
 //===----------------------------------------------------------------------===//
 
-#include "llvm/SYCLLowerIR/LowerESIMD.h"
+#include "llvm/SYCLLowerIR/ESIMD/LowerESIMD.h"
 
 #include "llvm/ADT/DenseMap.h"
 #include "llvm/ADT/DenseSet.h"
@@ -126,8 +126,8 @@ struct ESIMDIntrinDesc {
                                 // -1 denotes return value
         GenXArgConversion Conv; // GenXArgConversion
       } Arg;
-      int NRemArgs;           // SRC_CALL_ALL: number of remaining args
-      unsigned int ArgConst;  // CONST_I16 OR CONST_I32: constant value
+      int NRemArgs;          // SRC_CALL_ALL: number of remaining args
+      unsigned int ArgConst; // CONST_I16 OR CONST_I32: constant value
     } I;
   };
 
@@ -546,7 +546,7 @@ class SimpleAllocator {
     Ptrs.resize(0);
   }
 
-  template <typename T, typename... Args> T *makeNode(Args &&... args) {
+  template <typename T, typename... Args> T *makeNode(Args &&...args) {
     void *Ptr = std::calloc(1, sizeof(T));
     Ptrs.push_back(Ptr);
     return new (Ptr) T(std::forward<Args>(args)...);
diff --git a/llvm/lib/SYCLLowerIR/LowerESIMDVLoadVStore.cpp b/llvm/lib/SYCLLowerIR/ESIMD/LowerESIMDVLoadVStore.cpp
similarity index 99%
rename from llvm/lib/SYCLLowerIR/LowerESIMDVLoadVStore.cpp
rename to llvm/lib/SYCLLowerIR/ESIMD/LowerESIMDVLoadVStore.cpp
index 2b4df4cc2b70a..4ca69c295749b 100644
--- a/llvm/lib/SYCLLowerIR/LowerESIMDVLoadVStore.cpp
+++ b/llvm/lib/SYCLLowerIR/ESIMD/LowerESIMDVLoadVStore.cpp
@@ -28,7 +28,7 @@
 #include "llvm/IR/Instructions.h"
 #include "llvm/IR/IntrinsicInst.h"
 #include "llvm/IR/Module.h"
-#include "llvm/SYCLLowerIR/LowerESIMD.h"
+#include "llvm/SYCLLowerIR/ESIMD/LowerESIMD.h"
 #include "llvm/Support/Debug.h"
 #include "llvm/Transforms/Scalar.h"
 
diff --git a/llvm/lib/SYCLLowerIR/LowerESIMDVecArg.cpp b/llvm/lib/SYCLLowerIR/ESIMD/LowerESIMDVecArg.cpp
similarity index 99%
rename from llvm/lib/SYCLLowerIR/LowerESIMDVecArg.cpp
rename to llvm/lib/SYCLLowerIR/ESIMD/LowerESIMDVecArg.cpp
index bada9551b7113..1bad6870379a5 100644
--- a/llvm/lib/SYCLLowerIR/LowerESIMDVecArg.cpp
+++ b/llvm/lib/SYCLLowerIR/ESIMD/LowerESIMDVecArg.cpp
@@ -67,7 +67,7 @@
 //        i64 0, i32 0))
 //===----------------------------------------------------------------------===//
 
-#include "llvm/SYCLLowerIR/LowerESIMD.h"
+#include "llvm/SYCLLowerIR/ESIMD/LowerESIMD.h"
 
 #include "llvm/Transforms/Utils/BasicBlockUtils.h"
 #include "llvm/Transforms/Utils/Cloning.h"
diff --git a/llvm/test/SYCLLowerIR/esimd_acc_ptr.ll b/llvm/test/SYCLLowerIR/ESIMD/acc_ptr.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_acc_ptr.ll
rename to llvm/test/SYCLLowerIR/ESIMD/acc_ptr.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_global.ll b/llvm/test/SYCLLowerIR/ESIMD/global.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_global.ll
rename to llvm/test/SYCLLowerIR/ESIMD/global.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_global_crash.ll b/llvm/test/SYCLLowerIR/ESIMD/global_crash.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_global_crash.ll
rename to llvm/test/SYCLLowerIR/ESIMD/global_crash.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_global_undef.ll b/llvm/test/SYCLLowerIR/ESIMD/global_undef.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_global_undef.ll
rename to llvm/test/SYCLLowerIR/ESIMD/global_undef.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_lower_crash_zext.ll b/llvm/test/SYCLLowerIR/ESIMD/lower_crash_zext.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_lower_crash_zext.ll
rename to llvm/test/SYCLLowerIR/ESIMD/lower_crash_zext.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_lower_debug_info.ll b/llvm/test/SYCLLowerIR/ESIMD/lower_debug_info.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_lower_debug_info.ll
rename to llvm/test/SYCLLowerIR/ESIMD/lower_debug_info.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_lower_inline_hint.ll b/llvm/test/SYCLLowerIR/ESIMD/lower_inline_hint.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_lower_inline_hint.ll
rename to llvm/test/SYCLLowerIR/ESIMD/lower_inline_hint.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_lower_intrins.ll b/llvm/test/SYCLLowerIR/ESIMD/lower_intrins.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_lower_intrins.ll
rename to llvm/test/SYCLLowerIR/ESIMD/lower_intrins.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_lower_ldst.ll b/llvm/test/SYCLLowerIR/ESIMD/lower_ldst.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_lower_ldst.ll
rename to llvm/test/SYCLLowerIR/ESIMD/lower_ldst.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_lower_llvm_intrin.ll b/llvm/test/SYCLLowerIR/ESIMD/lower_llvm_intrin.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_lower_llvm_intrin.ll
rename to llvm/test/SYCLLowerIR/ESIMD/lower_llvm_intrin.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_lower_spirv_intrins.ll b/llvm/test/SYCLLowerIR/ESIMD/lower_spirv_intrins.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_lower_spirv_intrins.ll
rename to llvm/test/SYCLLowerIR/ESIMD/lower_spirv_intrins.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_lower_vec_arg_fp.ll b/llvm/test/SYCLLowerIR/ESIMD/lower_vec_arg_fp.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_lower_vec_arg_fp.ll
rename to llvm/test/SYCLLowerIR/ESIMD/lower_vec_arg_fp.ll
diff --git a/llvm/test/SYCLLowerIR/scalar_fptoui.ll b/llvm/test/SYCLLowerIR/ESIMD/scalar_fptoui.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/scalar_fptoui.ll
rename to llvm/test/SYCLLowerIR/ESIMD/scalar_fptoui.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_subroutine.ll b/llvm/test/SYCLLowerIR/ESIMD/subroutine.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_subroutine.ll
rename to llvm/test/SYCLLowerIR/ESIMD/subroutine.ll
diff --git a/llvm/test/SYCLLowerIR/esimd_subroutine_extern.ll b/llvm/test/SYCLLowerIR/ESIMD/subroutine_extern.ll
similarity index 100%
rename from llvm/test/SYCLLowerIR/esimd_subroutine_extern.ll
rename to llvm/test/SYCLLowerIR/ESIMD/subroutine_extern.ll
diff --git a/llvm/tools/sycl-post-link/sycl-post-link.cpp b/llvm/tools/sycl-post-link/sycl-post-link.cpp
index 7b7cfd455bdff..9f6462fea460d 100644
--- a/llvm/tools/sycl-post-link/sycl-post-link.cpp
+++ b/llvm/tools/sycl-post-link/sycl-post-link.cpp
@@ -27,7 +27,7 @@
 #include "llvm/IR/LegacyPassManager.h"
 #include "llvm/IR/Module.h"
 #include "llvm/IRReader/IRReader.h"
-#include "llvm/SYCLLowerIR/LowerESIMD.h"
+#include "llvm/SYCLLowerIR/ESIMD/LowerESIMD.h"
 #include "llvm/Support/CommandLine.h"
 #include "llvm/Support/FileSystem.h"
 #include "llvm/Support/InitLLVM.h"