diff --git a/sound/Makefile b/sound/Makefile
index 6de45d2..f2d1d09 100644
--- a/sound/Makefile
+++ b/sound/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Makefile for the Linux sound card driver
 #
 
diff --git a/sound/aoa/codecs/Makefile b/sound/aoa/codecs/Makefile
index c3ee77f..95f4c38 100644
--- a/sound/aoa/codecs/Makefile
+++ b/sound/aoa/codecs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-aoa-codec-onyx-objs := onyx.o
 snd-aoa-codec-tas-objs := tas.o
 snd-aoa-codec-toonie-objs := toonie.o
diff --git a/sound/aoa/codecs/tas-basstreble.h b/sound/aoa/codecs/tas-basstreble.h
index 69b6113..770935a 100644
--- a/sound/aoa/codecs/tas-basstreble.h
+++ b/sound/aoa/codecs/tas-basstreble.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * This file is only included exactly once!
  *
diff --git a/sound/aoa/codecs/tas-gain-table.h b/sound/aoa/codecs/tas-gain-table.h
index 4cfa675..77b8e7d 100644
--- a/sound/aoa/codecs/tas-gain-table.h
+++ b/sound/aoa/codecs/tas-gain-table.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  This is the program used to generate below table.
 
diff --git a/sound/aoa/core/Makefile b/sound/aoa/core/Makefile
index a1596e8..056d696 100644
--- a/sound/aoa/core/Makefile
+++ b/sound/aoa/core/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_SND_AOA) += snd-aoa.o
 snd-aoa-objs := core.o \
 		alsa.o \
diff --git a/sound/aoa/soundbus/sysfs.c b/sound/aoa/soundbus/sysfs.c
index 5b2d51d..81da020b 100644
--- a/sound/aoa/soundbus/sysfs.c
+++ b/sound/aoa/soundbus/sysfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <linux/kernel.h>
 #include <linux/stat.h>
 /* FIX UP */
diff --git a/sound/arm/Makefile b/sound/arm/Makefile
index 8c0c851..e10d5b1 100644
--- a/sound/arm/Makefile
+++ b/sound/arm/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 #
diff --git a/sound/core/Makefile b/sound/core/Makefile
index e2066e2..ee4a4a6 100644
--- a/sound/core/Makefile
+++ b/sound/core/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 1999,2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/core/oss/Makefile b/sound/core/oss/Makefile
index 10a7945..ae25edc 100644
--- a/sound/core/oss/Makefile
+++ b/sound/core/oss/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 1999 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/core/pcm_param_trace.h b/sound/core/pcm_param_trace.h
index 86c8d65..08abba3 100644
--- a/sound/core/pcm_param_trace.h
+++ b/sound/core/pcm_param_trace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #undef TRACE_SYSTEM
 #define TRACE_SYSTEM snd_pcm
 
diff --git a/sound/core/pcm_trace.h b/sound/core/pcm_trace.h
index 3ddec1b..f18da20 100644
--- a/sound/core/pcm_trace.h
+++ b/sound/core/pcm_trace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #undef TRACE_SYSTEM
 #define TRACE_SYSTEM snd_pcm
 #define TRACE_INCLUDE_FILE pcm_trace
diff --git a/sound/core/seq/Makefile b/sound/core/seq/Makefile
index 68fd367..3a2177a 100644
--- a/sound/core/seq/Makefile
+++ b/sound/core/seq/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 1999 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/core/seq/seq_lock.h b/sound/core/seq/seq_lock.h
index ac38031..a973860 100644
--- a/sound/core/seq/seq_lock.h
+++ b/sound/core/seq/seq_lock.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SND_SEQ_LOCK_H
 #define __SND_SEQ_LOCK_H
 
diff --git a/sound/drivers/Makefile b/sound/drivers/Makefile
index 1a8440c..615558a 100644
--- a/sound/drivers/Makefile
+++ b/sound/drivers/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/drivers/opl3/Makefile b/sound/drivers/opl3/Makefile
index d72b1e7..83bca9f 100644
--- a/sound/drivers/opl3/Makefile
+++ b/sound/drivers/opl3/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/drivers/opl4/Makefile b/sound/drivers/opl4/Makefile
index c8eaa43..6e86a40 100644
--- a/sound/drivers/opl4/Makefile
+++ b/sound/drivers/opl4/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/drivers/pcsp/pcsp.h b/sound/drivers/pcsp/pcsp.h
index fc7a2dc..036ad3c 100644
--- a/sound/drivers/pcsp/pcsp.h
+++ b/sound/drivers/pcsp/pcsp.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * PC-Speaker driver for Linux
  *
diff --git a/sound/drivers/pcsp/pcsp_input.h b/sound/drivers/pcsp/pcsp_input.h
index d692749..e80079b 100644
--- a/sound/drivers/pcsp/pcsp_input.h
+++ b/sound/drivers/pcsp/pcsp_input.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * PC-Speaker driver for Linux
  *
diff --git a/sound/drivers/pcsp/pcsp_lib.c b/sound/drivers/pcsp/pcsp_lib.c
index 2f5a35f..8f0f05bb 100644
--- a/sound/drivers/pcsp/pcsp_lib.c
+++ b/sound/drivers/pcsp/pcsp_lib.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * PC-Speaker driver for Linux
  *
diff --git a/sound/drivers/pcsp/pcsp_mixer.c b/sound/drivers/pcsp/pcsp_mixer.c
index f1e1def..be29904 100644
--- a/sound/drivers/pcsp/pcsp_mixer.c
+++ b/sound/drivers/pcsp/pcsp_mixer.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * PC-Speaker driver for Linux
  *
diff --git a/sound/firewire/Makefile b/sound/firewire/Makefile
index 1b98fa3..44a7b51 100644
--- a/sound/firewire/Makefile
+++ b/sound/firewire/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # To find a header included by define_trace.h.
 CFLAGS_amdtp-stream.o	:= -I$(src)
 
diff --git a/sound/firewire/amdtp-am824.h b/sound/firewire/amdtp-am824.h
index b56e61f..06d2807 100644
--- a/sound/firewire/amdtp-am824.h
+++ b/sound/firewire/amdtp-am824.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef SOUND_FIREWIRE_AMDTP_AM824_H_INCLUDED
 #define SOUND_FIREWIRE_AMDTP_AM824_H_INCLUDED
 
diff --git a/sound/firewire/amdtp-stream.h b/sound/firewire/amdtp-stream.h
index ed6eafd..a608dae 100644
--- a/sound/firewire/amdtp-stream.h
+++ b/sound/firewire/amdtp-stream.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef SOUND_FIREWIRE_AMDTP_H_INCLUDED
 #define SOUND_FIREWIRE_AMDTP_H_INCLUDED
 
diff --git a/sound/firewire/bebob/Makefile b/sound/firewire/bebob/Makefile
index dd45486..14bc84c5 100644
--- a/sound/firewire/bebob/Makefile
+++ b/sound/firewire/bebob/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-bebob-objs := bebob_command.o bebob_stream.o bebob_proc.o bebob_midi.o \
 		  bebob_pcm.o bebob_hwdep.o bebob_terratec.o \
 		  bebob_yamaha_terratec.o bebob_focusrite.o bebob_maudio.o \
diff --git a/sound/firewire/cmp.h b/sound/firewire/cmp.h
index ebcb484..b60b415 100644
--- a/sound/firewire/cmp.h
+++ b/sound/firewire/cmp.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef SOUND_FIREWIRE_CMP_H_INCLUDED
 #define SOUND_FIREWIRE_CMP_H_INCLUDED
 
diff --git a/sound/firewire/dice/dice-interface.h b/sound/firewire/dice/dice-interface.h
index 47f2c0a..15a484b 100644
--- a/sound/firewire/dice/dice-interface.h
+++ b/sound/firewire/dice/dice-interface.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef SOUND_FIREWIRE_DICE_INTERFACE_H_INCLUDED
 #define SOUND_FIREWIRE_DICE_INTERFACE_H_INCLUDED
 
diff --git a/sound/firewire/fcp.h b/sound/firewire/fcp.h
index 63ae4f7..512f7c4 100644
--- a/sound/firewire/fcp.h
+++ b/sound/firewire/fcp.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef SOUND_FIREWIRE_FCP_H_INCLUDED
 #define SOUND_FIREWIRE_FCP_H_INCLUDED
 
diff --git a/sound/firewire/iso-resources.h b/sound/firewire/iso-resources.h
index 5a9af7c..34f85e9 100644
--- a/sound/firewire/iso-resources.h
+++ b/sound/firewire/iso-resources.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef SOUND_FIREWIRE_ISO_RESOURCES_H_INCLUDED
 #define SOUND_FIREWIRE_ISO_RESOURCES_H_INCLUDED
 
diff --git a/sound/firewire/lib.h b/sound/firewire/lib.h
index eef7092..dc815dc 100644
--- a/sound/firewire/lib.h
+++ b/sound/firewire/lib.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef SOUND_FIREWIRE_LIB_H_INCLUDED
 #define SOUND_FIREWIRE_LIB_H_INCLUDED
 
diff --git a/sound/firewire/motu/Makefile b/sound/firewire/motu/Makefile
index 728f586..7c502d3 100644
--- a/sound/firewire/motu/Makefile
+++ b/sound/firewire/motu/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 CFLAGS_amdtp-motu.o	:= -I$(src)
 
 snd-firewire-motu-objs := motu.o amdtp-motu.o motu-transaction.o motu-stream.o \
diff --git a/sound/firewire/packets-buffer.h b/sound/firewire/packets-buffer.h
index 6513c5c..99e963c 100644
--- a/sound/firewire/packets-buffer.h
+++ b/sound/firewire/packets-buffer.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef SOUND_FIREWIRE_PACKETS_BUFFER_H_INCLUDED
 #define SOUND_FIREWIRE_PACKETS_BUFFER_H_INCLUDED
 
diff --git a/sound/hda/Makefile b/sound/hda/Makefile
index 3b9bede..e4e726f 100644
--- a/sound/hda/Makefile
+++ b/sound/hda/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-hda-core-objs := hda_bus_type.o hdac_bus.o hdac_device.o hdac_sysfs.o \
 	hdac_regmap.o hdac_controller.o hdac_stream.o array.o hdmi_chmap.o
 
diff --git a/sound/hda/hdac_sysfs.c b/sound/hda/hdac_sysfs.c
index 42d61bf..3c2d45e 100644
--- a/sound/hda/hdac_sysfs.c
+++ b/sound/hda/hdac_sysfs.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * sysfs support for HD-audio core device
  */
diff --git a/sound/hda/local.h b/sound/hda/local.h
index 0d5bb15..7258fa8c 100644
--- a/sound/hda/local.h
+++ b/sound/hda/local.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Local helper macros and functions for HD-audio core drivers
  */
diff --git a/sound/hda/trace.h b/sound/hda/trace.h
index e27e2c0..70af6c8 100644
--- a/sound/hda/trace.h
+++ b/sound/hda/trace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #undef TRACE_SYSTEM
 #define TRACE_SYSTEM hda
 
diff --git a/sound/i2c/Makefile b/sound/i2c/Makefile
index 36879bf..0997885 100644
--- a/sound/i2c/Makefile
+++ b/sound/i2c/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/i2c/other/Makefile b/sound/i2c/other/Makefile
index 5526b03..1a4ce12 100644
--- a/sound/i2c/other/Makefile
+++ b/sound/i2c/other/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2003 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/isa/Makefile b/sound/isa/Makefile
index 9a15f149..5eaddbf 100644
--- a/sound/isa/Makefile
+++ b/sound/isa/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/isa/gus/Makefile b/sound/isa/gus/Makefile
index 6cd4ee0..c6f32ff 100644
--- a/sound/isa/gus/Makefile
+++ b/sound/isa/gus/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/isa/msnd/Makefile b/sound/isa/msnd/Makefile
index 2171c0a..ec231a7 100644
--- a/sound/isa/msnd/Makefile
+++ b/sound/isa/msnd/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 
 snd-msnd-lib-objs := msnd.o msnd_midi.o msnd_pinnacle_mixer.o
 snd-msnd-pinnacle-objs := msnd_pinnacle.o
diff --git a/sound/isa/opti9xx/Makefile b/sound/isa/opti9xx/Makefile
index b4d894d..a9dcdeb 100644
--- a/sound/isa/opti9xx/Makefile
+++ b/sound/isa/opti9xx/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/isa/sb/Makefile b/sound/isa/sb/Makefile
index 08b9fb9..f174a5b 100644
--- a/sound/isa/sb/Makefile
+++ b/sound/isa/sb/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/oss/Makefile b/sound/oss/Makefile
index 9bdbbde..6564eac 100644
--- a/sound/oss/Makefile
+++ b/sound/oss/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Makefile for the Linux sound card driver
 #
 # 18 Apr 1998, Michael Elizabeth Chastain, <mailto:mec@shout.net>
diff --git a/sound/oss/ad1848.h b/sound/oss/ad1848.h
index b95ebe2..390f03e 100644
--- a/sound/oss/ad1848.h
+++ b/sound/oss/ad1848.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 
 #include <linux/interrupt.h>
 
diff --git a/sound/oss/bin2hex.c b/sound/oss/bin2hex.c
index b59109e..26c04ce 100644
--- a/sound/oss/bin2hex.c
+++ b/sound/oss/bin2hex.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include <stdio.h>
 #include <string.h>
 #include <stdlib.h>
diff --git a/sound/oss/dmasound/dmasound.h b/sound/oss/dmasound/dmasound.h
index 01019f06..c1c52b4 100644
--- a/sound/oss/dmasound/dmasound.h
+++ b/sound/oss/dmasound/dmasound.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _dmasound_h_
 /*
  *  linux/sound/oss/dmasound/dmasound.h
diff --git a/sound/oss/hex2hex.c b/sound/oss/hex2hex.c
index 041ef5c..f76d729 100644
--- a/sound/oss/hex2hex.c
+++ b/sound/oss/hex2hex.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * hex2hex reads stdin in Intel HEX format and produces an
  * (unsigned char) array which contains the bytes and writes it
diff --git a/sound/oss/midi_ctrl.h b/sound/oss/midi_ctrl.h
index 3353e5a..240d0c7 100644
--- a/sound/oss/midi_ctrl.h
+++ b/sound/oss/midi_ctrl.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 static unsigned char ctrl_def_values[128] =
 {
 	0x40,0x00,0x40,0x40,  0x40,0x40,0x40,0x7f,	/*   0 to   7 */
diff --git a/sound/oss/midi_synth.h b/sound/oss/midi_synth.h
index b64ddd6..1cf676c 100644
--- a/sound/oss/midi_synth.h
+++ b/sound/oss/midi_synth.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 int midi_synth_ioctl (int dev,
 	    unsigned int cmd, void __user * arg);
 int midi_synth_kill_note (int dev, int channel, int note, int velocity);
diff --git a/sound/oss/mpu401.h b/sound/oss/mpu401.h
index 0ad1e9e..6beb8c2a 100644
--- a/sound/oss/mpu401.h
+++ b/sound/oss/mpu401.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 
 /*	From uart401.c */
 int probe_uart401 (struct address_info *hw_config, struct module *owner);
diff --git a/sound/oss/os.h b/sound/oss/os.h
index 0bf89e1..16f3a06 100644
--- a/sound/oss/os.h
+++ b/sound/oss/os.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #define ALLOW_SELECT
 #undef NO_INLINE_ASM
 #define SHORT_BANNERS
diff --git a/sound/oss/pas2.h b/sound/oss/pas2.h
index d19f757..57f4762 100644
--- a/sound/oss/pas2.h
+++ b/sound/oss/pas2.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 
 /*	From pas_card.c	*/
 int pas_set_intr(int mask);
diff --git a/sound/oss/sb.h b/sound/oss/sb.h
index 77e8891c..bb1d187 100644
--- a/sound/oss/sb.h
+++ b/sound/oss/sb.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #define DSP_RESET	(devc->base + 0x6)
 #define DSP_READ	(devc->base + 0xA)
 #define DSP_WRITE	(devc->base + 0xC)
diff --git a/sound/oss/sb_ess.c b/sound/oss/sb_ess.c
index 57f7d25..17e3f14 100644
--- a/sound/oss/sb_ess.c
+++ b/sound/oss/sb_ess.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #undef FKS_LOGGING
 #undef FKS_TEST
 
diff --git a/sound/oss/sb_ess.h b/sound/oss/sb_ess.h
index 38aa072..1c74121 100644
--- a/sound/oss/sb_ess.h
+++ b/sound/oss/sb_ess.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Created: 9-Jan-1999 Rolf Fokkens
  */
diff --git a/sound/oss/sleep.h b/sound/oss/sleep.h
index a20fc92..fd17d44 100644
--- a/sound/oss/sleep.h
+++ b/sound/oss/sleep.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/wait.h>
 
 /*
diff --git a/sound/oss/sound_calls.h b/sound/oss/sound_calls.h
index 87d8ad4..bcd3f73 100644
--- a/sound/oss/sound_calls.h
+++ b/sound/oss/sound_calls.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  *	DMA buffer calls
  */
diff --git a/sound/oss/sound_firmware.h b/sound/oss/sound_firmware.h
index 2be4652..ebcbded 100644
--- a/sound/oss/sound_firmware.h
+++ b/sound/oss/sound_firmware.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #include <linux/fs.h>
 
 /**
diff --git a/sound/oss/tuning.h b/sound/oss/tuning.h
index a73e3dd..9535399 100644
--- a/sound/oss/tuning.h
+++ b/sound/oss/tuning.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 static unsigned short semitone_tuning[24] =
 {
 /*   0 */ 10000, 10595, 11225, 11892, 12599, 13348, 14142, 14983, 
diff --git a/sound/oss/ulaw.h b/sound/oss/ulaw.h
index 0ff8c0a..ee898a0 100644
--- a/sound/oss/ulaw.h
+++ b/sound/oss/ulaw.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 static unsigned char ulaw_dsp[] = {
      3,    7,   11,   15,   19,   23,   27,   31,
     35,   39,   43,   47,   51,   55,   59,   63,
diff --git a/sound/oss/v_midi.h b/sound/oss/v_midi.h
index 08e2185..f4fc2be 100644
--- a/sound/oss/v_midi.h
+++ b/sound/oss/v_midi.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 typedef struct vmidi_devc {
 	   int dev;
 
diff --git a/sound/oss/waveartist.h b/sound/oss/waveartist.h
index dac4ca9..f18d74b 100644
--- a/sound/oss/waveartist.h
+++ b/sound/oss/waveartist.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * linux/sound/oss/waveartist.h
  *
diff --git a/sound/parisc/harmony.h b/sound/parisc/harmony.h
index 2e43452..f4c29a2 100644
--- a/sound/parisc/harmony.h
+++ b/sound/parisc/harmony.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /* Hewlett-Packard Harmony audio driver
  * Copyright (C) 2004, Kyle McMartin <kyle@parisc-linux.org>
  */
diff --git a/sound/pci/Makefile b/sound/pci/Makefile
index 54fe325..04cac74 100644
--- a/sound/pci/Makefile
+++ b/sound/pci/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/pci/ad1889.h b/sound/pci/ad1889.h
index 5e6dad5..d6e8d6c 100644
--- a/sound/pci/ad1889.h
+++ b/sound/pci/ad1889.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /* Analog Devices 1889 audio driver
  * Copyright (C) 2004, Kyle McMartin <kyle@parisc-linux.org>
  */
diff --git a/sound/pci/asihpi/hpi_version.h b/sound/pci/asihpi/hpi_version.h
index 6623ab1..016bc55 100644
--- a/sound/pci/asihpi/hpi_version.h
+++ b/sound/pci/asihpi/hpi_version.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /** HPI Version Definitions
 Development releases have odd minor version.
 Production releases have even minor version.
diff --git a/sound/pci/asihpi/hpifunc.c b/sound/pci/asihpi/hpifunc.c
index f9b5764..1de05383 100644
--- a/sound/pci/asihpi/hpifunc.c
+++ b/sound/pci/asihpi/hpifunc.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 
 #include "hpi_internal.h"
 #include "hpimsginit.h"
diff --git a/sound/pci/au88x0/Makefile b/sound/pci/au88x0/Makefile
index d0a66bc..78ab115 100644
--- a/sound/pci/au88x0/Makefile
+++ b/sound/pci/au88x0/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-au8810-objs := au8810.o
 snd-au8820-objs := au8820.o
 snd-au8830-objs := au8830.o
diff --git a/sound/pci/au88x0/au8810.c b/sound/pci/au88x0/au8810.c
index 1b2e340..b2bfa50 100644
--- a/sound/pci/au88x0/au8810.c
+++ b/sound/pci/au88x0/au8810.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include "au8810.h"
 #include "au88x0.h"
 static const struct pci_device_id snd_vortex_ids[] = {
diff --git a/sound/pci/au88x0/au8810.h b/sound/pci/au88x0/au8810.h
index 79fbee3..94f1103 100644
--- a/sound/pci/au88x0/au8810.h
+++ b/sound/pci/au88x0/au8810.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
     Aureal Advantage Soundcard driver.
  */
diff --git a/sound/pci/au88x0/au8820.c b/sound/pci/au88x0/au8820.c
index 74c53fa..dbc2263 100644
--- a/sound/pci/au88x0/au8820.c
+++ b/sound/pci/au88x0/au8820.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include "au8820.h"
 #include "au88x0.h"
 static const struct pci_device_id snd_vortex_ids[] = {
diff --git a/sound/pci/au88x0/au8820.h b/sound/pci/au88x0/au8820.h
index cafdb966..8a128e8 100644
--- a/sound/pci/au88x0/au8820.h
+++ b/sound/pci/au88x0/au8820.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
     Aureal Vortex Soundcard driver.
 
diff --git a/sound/pci/au88x0/au8830.c b/sound/pci/au88x0/au8830.c
index 56f675a..e963c4e 100644
--- a/sound/pci/au88x0/au8830.c
+++ b/sound/pci/au88x0/au8830.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #include "au8830.h"
 #include "au88x0.h"
 static const struct pci_device_id snd_vortex_ids[] = {
diff --git a/sound/pci/au88x0/au8830.h b/sound/pci/au88x0/au8830.h
index 999b29a..40f671f 100644
--- a/sound/pci/au88x0/au8830.h
+++ b/sound/pci/au88x0/au8830.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
     Aureal Vortex Soundcard driver.
 
diff --git a/sound/pci/au88x0/au88x0_eq.h b/sound/pci/au88x0/au88x0_eq.h
index 474cd00..797cdae 100644
--- a/sound/pci/au88x0/au88x0_eq.h
+++ b/sound/pci/au88x0/au88x0_eq.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef AU88X0_EQ_H
 #define AU88X0_EQ_H
 
diff --git a/sound/pci/au88x0/au88x0_eqdata.c b/sound/pci/au88x0/au88x0_eqdata.c
index ce8dca8..49a52d2 100644
--- a/sound/pci/au88x0/au88x0_eqdata.c
+++ b/sound/pci/au88x0/au88x0_eqdata.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /* Data structs */
 
 static u16 asEqCoefsZeros[50] = {
diff --git a/sound/pci/au88x0/au88x0_mixer.c b/sound/pci/au88x0/au88x0_mixer.c
index a58298c..60dd8a0 100644
--- a/sound/pci/au88x0/au88x0_mixer.c
+++ b/sound/pci/au88x0/au88x0_mixer.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Vortex Mixer support.
  *
diff --git a/sound/pci/au88x0/au88x0_wt.h b/sound/pci/au88x0/au88x0_wt.h
index 38d98f8..7b2cffa 100644
--- a/sound/pci/au88x0/au88x0_wt.h
+++ b/sound/pci/au88x0/au88x0_wt.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /***************************************************************************
  *           WT register offsets.
  *
diff --git a/sound/pci/azt3328.h b/sound/pci/azt3328.h
index 6f46b97..6f90227 100644
--- a/sound/pci/azt3328.h
+++ b/sound/pci/azt3328.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SOUND_AZT3328_H
 #define __SOUND_AZT3328_H
 
diff --git a/sound/pci/cs5535audio/cs5535audio.h b/sound/pci/cs5535audio/cs5535audio.h
index 0579daa..f4fcdf9 100644
--- a/sound/pci/cs5535audio/cs5535audio.h
+++ b/sound/pci/cs5535audio/cs5535audio.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SOUND_CS5535AUDIO_H
 #define __SOUND_CS5535AUDIO_H
 
diff --git a/sound/pci/ctxfi/cttimer.h b/sound/pci/ctxfi/cttimer.h
index 9793482..9c5cb40 100644
--- a/sound/pci/ctxfi/cttimer.h
+++ b/sound/pci/ctxfi/cttimer.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Timer handling
  */
diff --git a/sound/pci/echoaudio/Makefile b/sound/pci/echoaudio/Makefile
index 1361de7..4865b8f 100644
--- a/sound/pci/echoaudio/Makefile
+++ b/sound/pci/echoaudio/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA Echoaudio soundcard drivers
 # Copyright (c) 2003 by Giuliano Pochini <pochini@shiny.it>
diff --git a/sound/pci/emu10k1/Makefile b/sound/pci/emu10k1/Makefile
index 29b44ca..17d5527 100644
--- a/sound/pci/emu10k1/Makefile
+++ b/sound/pci/emu10k1/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/pci/hda/Makefile b/sound/pci/hda/Makefile
index 6d83c6e..b57432f 100644
--- a/sound/pci/hda/Makefile
+++ b/sound/pci/hda/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-hda-intel-objs := hda_intel.o
 snd-hda-tegra-objs := hda_tegra.o
 
diff --git a/sound/pci/hda/dell_wmi_helper.c b/sound/pci/hda/dell_wmi_helper.c
index 44b1e15..1b48a8c 100644
--- a/sound/pci/hda/dell_wmi_helper.c
+++ b/sound/pci/hda/dell_wmi_helper.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /* Helper functions for Dell Mic Mute LED control;
  * to be included from codec driver
  */
diff --git a/sound/pci/hda/hda_controller_trace.h b/sound/pci/hda/hda_controller_trace.h
index 3e18d99..bf48304 100644
--- a/sound/pci/hda/hda_controller_trace.h
+++ b/sound/pci/hda/hda_controller_trace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #undef TRACE_SYSTEM
 #define TRACE_SYSTEM hda_controller
 #define TRACE_INCLUDE_FILE hda_controller_trace
diff --git a/sound/pci/hda/hda_intel_trace.h b/sound/pci/hda/hda_intel_trace.h
index 0922d8b..73a7adf 100644
--- a/sound/pci/hda/hda_intel_trace.h
+++ b/sound/pci/hda/hda_intel_trace.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #undef TRACE_SYSTEM
 #define TRACE_SYSTEM hda_intel
 #define TRACE_INCLUDE_FILE hda_intel_trace
diff --git a/sound/pci/hda/local.h b/sound/pci/hda/local.h
index 28cb7f9..3b8b7d7 100644
--- a/sound/pci/hda/local.h
+++ b/sound/pci/hda/local.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  */
 
diff --git a/sound/pci/hda/thinkpad_helper.c b/sound/pci/hda/thinkpad_helper.c
index 4d9d320..65bb3ac 100644
--- a/sound/pci/hda/thinkpad_helper.c
+++ b/sound/pci/hda/thinkpad_helper.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /* Helper functions for Thinkpad LED control;
  * to be included from codec driver
  */
diff --git a/sound/pci/ice1712/Makefile b/sound/pci/ice1712/Makefile
index 7e50c13..1196f22 100644
--- a/sound/pci/ice1712/Makefile
+++ b/sound/pci/ice1712/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/pci/ice1712/juli.h b/sound/pci/ice1712/juli.h
index d9f8534..9c22d4e 100644
--- a/sound/pci/ice1712/juli.h
+++ b/sound/pci/ice1712/juli.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SOUND_JULI_H
 #define __SOUND_JULI_H
 
diff --git a/sound/pci/ice1712/maya44.h b/sound/pci/ice1712/maya44.h
index eafd03a..f5a97d9 100644
--- a/sound/pci/ice1712/maya44.h
+++ b/sound/pci/ice1712/maya44.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SOUND_MAYA44_H
 #define __SOUND_MAYA44_H
 
diff --git a/sound/pci/ice1712/prodigy192.h b/sound/pci/ice1712/prodigy192.h
index 16a53b4..7bfd769 100644
--- a/sound/pci/ice1712/prodigy192.h
+++ b/sound/pci/ice1712/prodigy192.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SOUND_PRODIGY192_H
 #define __SOUND_PRODIGY192_H
 
diff --git a/sound/pci/ice1712/psc724.h b/sound/pci/ice1712/psc724.h
index 858e5fd..e6ce335 100644
--- a/sound/pci/ice1712/psc724.h
+++ b/sound/pci/ice1712/psc724.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SOUND_PSC724_H
 #define __SOUND_PSC724_H
 
diff --git a/sound/pci/ice1712/quartet.h b/sound/pci/ice1712/quartet.h
index 80809b7..a1c2fe2 100644
--- a/sound/pci/ice1712/quartet.h
+++ b/sound/pci/ice1712/quartet.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SOUND_QTET_H
 #define __SOUND_QTET_H
 
diff --git a/sound/pci/ice1712/se.h b/sound/pci/ice1712/se.h
index 0b0a9da..61348ec 100644
--- a/sound/pci/ice1712/se.h
+++ b/sound/pci/ice1712/se.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SOUND_SE_H
 #define __SOUND_SE_H
 
diff --git a/sound/pci/ice1712/stac946x.h b/sound/pci/ice1712/stac946x.h
index 5b390952..58f9f17 100644
--- a/sound/pci/ice1712/stac946x.h
+++ b/sound/pci/ice1712/stac946x.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SOUND_STAC946X_H
 #define __SOUND_STAC946X_H
 
diff --git a/sound/pci/ice1712/wtm.h b/sound/pci/ice1712/wtm.h
index 423c1a2..1cfcbde 100644
--- a/sound/pci/ice1712/wtm.h
+++ b/sound/pci/ice1712/wtm.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __SOUND_WTM_H
 #define __SOUND_WTM_H
 
diff --git a/sound/pci/nm256/nm256_coef.c b/sound/pci/nm256/nm256_coef.c
index 747d5d6..c757252 100644
--- a/sound/pci/nm256/nm256_coef.c
+++ b/sound/pci/nm256/nm256_coef.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 #define NM_TOTAL_COEFF_COUNT 0x3158
 
 static char coefficients[NM_TOTAL_COEFF_COUNT * 4] = { 
diff --git a/sound/pci/oxygen/Makefile b/sound/pci/oxygen/Makefile
index ab085d7..0dfc4f8 100644
--- a/sound/pci/oxygen/Makefile
+++ b/sound/pci/oxygen/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-oxygen-lib-objs := oxygen_io.o oxygen_lib.o oxygen_mixer.o oxygen_pcm.o
 snd-oxygen-objs := oxygen.o xonar_dg_mixer.o xonar_dg.o
 snd-se6x-objs := se6x.o
diff --git a/sound/pci/oxygen/ak4396.h b/sound/pci/oxygen/ak4396.h
index 551c1cf..a512234 100644
--- a/sound/pci/oxygen/ak4396.h
+++ b/sound/pci/oxygen/ak4396.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef AK4396_H_INCLUDED
 #define AK4396_H_INCLUDED
 
diff --git a/sound/pci/oxygen/cm9780.h b/sound/pci/oxygen/cm9780.h
index 1445967..7efb119d 100644
--- a/sound/pci/oxygen/cm9780.h
+++ b/sound/pci/oxygen/cm9780.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef CM9780_H_INCLUDED
 #define CM9780_H_INCLUDED
 
diff --git a/sound/pci/oxygen/cs2000.h b/sound/pci/oxygen/cs2000.h
index c3501bd..aca0479 100644
--- a/sound/pci/oxygen/cs2000.h
+++ b/sound/pci/oxygen/cs2000.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef CS2000_H_INCLUDED
 #define CS2000_H_INCLUDED
 
diff --git a/sound/pci/oxygen/cs4245.h b/sound/pci/oxygen/cs4245.h
index 9909865..bb9f2c5 100644
--- a/sound/pci/oxygen/cs4245.h
+++ b/sound/pci/oxygen/cs4245.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #define CS4245_CHIP_ID		0x01
 #define CS4245_POWER_CTRL	0x02
 #define CS4245_DAC_CTRL_1	0x03
diff --git a/sound/pci/oxygen/cs4362a.h b/sound/pci/oxygen/cs4362a.h
index 6a4fedf..1aef15e0 100644
--- a/sound/pci/oxygen/cs4362a.h
+++ b/sound/pci/oxygen/cs4362a.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /* register 01h */
 #define CS4362A_PDN		0x01
 #define CS4362A_DAC1_DIS	0x02
diff --git a/sound/pci/oxygen/cs4398.h b/sound/pci/oxygen/cs4398.h
index 5faf5ef..76cb9d7 100644
--- a/sound/pci/oxygen/cs4398.h
+++ b/sound/pci/oxygen/cs4398.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /* register 1 */
 #define CS4398_REV_MASK		0x07
 #define CS4398_PART_MASK	0xf8
diff --git a/sound/pci/oxygen/oxygen.h b/sound/pci/oxygen/oxygen.h
index 293d0b9..06bf7e5 100644
--- a/sound/pci/oxygen/oxygen.h
+++ b/sound/pci/oxygen/oxygen.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef OXYGEN_H_INCLUDED
 #define OXYGEN_H_INCLUDED
 
diff --git a/sound/pci/oxygen/oxygen_regs.h b/sound/pci/oxygen/oxygen_regs.h
index 8c191ba..eca9d94 100644
--- a/sound/pci/oxygen/oxygen_regs.h
+++ b/sound/pci/oxygen/oxygen_regs.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef OXYGEN_REGS_H_INCLUDED
 #define OXYGEN_REGS_H_INCLUDED
 
diff --git a/sound/pci/oxygen/pcm1796.h b/sound/pci/oxygen/pcm1796.h
index 698bf46..34d07dd 100644
--- a/sound/pci/oxygen/pcm1796.h
+++ b/sound/pci/oxygen/pcm1796.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef PCM1796_H_INCLUDED
 #define PCM1796_H_INCLUDED
 
diff --git a/sound/pci/oxygen/wm8766.h b/sound/pci/oxygen/wm8766.h
index e0e849a..be83ad4 100644
--- a/sound/pci/oxygen/wm8766.h
+++ b/sound/pci/oxygen/wm8766.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef WM8766_H_INCLUDED
 #define WM8766_H_INCLUDED
 
diff --git a/sound/pci/oxygen/wm8785.h b/sound/pci/oxygen/wm8785.h
index 8c23e31..21b9325 100644
--- a/sound/pci/oxygen/wm8785.h
+++ b/sound/pci/oxygen/wm8785.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef WM8785_H_INCLUDED
 #define WM8785_H_INCLUDED
 
diff --git a/sound/pci/oxygen/xonar.h b/sound/pci/oxygen/xonar.h
index 0434c20..3e37388 100644
--- a/sound/pci/oxygen/xonar.h
+++ b/sound/pci/oxygen/xonar.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef XONAR_H_INCLUDED
 #define XONAR_H_INCLUDED
 
diff --git a/sound/pci/oxygen/xonar_dg.h b/sound/pci/oxygen/xonar_dg.h
index d461df3..7a1e8f9 100644
--- a/sound/pci/oxygen/xonar_dg.h
+++ b/sound/pci/oxygen/xonar_dg.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef XONAR_DG_H_INCLUDED
 #define XONAR_DG_H_INCLUDED
 
diff --git a/sound/pci/rme9652/Makefile b/sound/pci/rme9652/Makefile
index dcba560..a335144 100644
--- a/sound/pci/rme9652/Makefile
+++ b/sound/pci/rme9652/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/ppc/tumbler_volume.h b/sound/ppc/tumbler_volume.h
index ef8d85d..549ec6a 100644
--- a/sound/ppc/tumbler_volume.h
+++ b/sound/ppc/tumbler_volume.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /* volume tables, taken from TAS3001c data manual */
 /* volume gain values */
 /* 0 = -70 dB, 175 = 18.0 dB in 0.5 dB step */
diff --git a/sound/soc/Makefile b/sound/soc/Makefile
index 39c27a5..bf8c1e2 100644
--- a/sound/soc/Makefile
+++ b/sound/soc/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-soc-core-objs := soc-core.o soc-dapm.o soc-jack.o soc-cache.o soc-utils.o
 snd-soc-core-objs += soc-pcm.o soc-io.o soc-devres.o soc-ops.o
 snd-soc-core-$(CONFIG_SND_SOC_COMPRESS) += soc-compress.o
diff --git a/sound/soc/amd/acp.h b/sound/soc/amd/acp.h
index 330832e..9d33821 100644
--- a/sound/soc/amd/acp.h
+++ b/sound/soc/amd/acp.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ACP_HW_H
 #define __ACP_HW_H
 
diff --git a/sound/soc/atmel/Makefile b/sound/soc/atmel/Makefile
index 67e10cb..4440646 100644
--- a/sound/soc/atmel/Makefile
+++ b/sound/soc/atmel/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # AT91 Platform Support
 snd-soc-atmel-pcm-pdc-objs := atmel-pcm-pdc.o
 snd-soc-atmel-pcm-dma-objs := atmel-pcm-dma.o
diff --git a/sound/soc/atmel/atmel-classd.h b/sound/soc/atmel/atmel-classd.h
index 73f8fdd..0f2e25a 100644
--- a/sound/soc/atmel/atmel-classd.h
+++ b/sound/soc/atmel/atmel-classd.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ATMEL_CLASSD_H_
 #define __ATMEL_CLASSD_H_
 
diff --git a/sound/soc/atmel/atmel-pdmic.h b/sound/soc/atmel/atmel-pdmic.h
index 4527ac74..1dd3518 100644
--- a/sound/soc/atmel/atmel-pdmic.h
+++ b/sound/soc/atmel/atmel-pdmic.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ATMEL_PDMIC_H_
 #define __ATMEL_PDMIC_H_
 
diff --git a/sound/soc/au1x/Makefile b/sound/soc/au1x/Makefile
index 9207105..33183d7 100644
--- a/sound/soc/au1x/Makefile
+++ b/sound/soc/au1x/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Au1200/Au1550 PSC audio
 snd-soc-au1xpsc-dbdma-objs := dbdma2.o
 snd-soc-au1xpsc-i2s-objs := psc-i2s.o
diff --git a/sound/soc/blackfin/Makefile b/sound/soc/blackfin/Makefile
index f21e948..ebeb6a9 100644
--- a/sound/soc/blackfin/Makefile
+++ b/sound/soc/blackfin/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Blackfin Platform Support
 snd-bf5xx-ac97-objs := bf5xx-ac97-pcm.o
 snd-bf5xx-i2s-objs := bf5xx-i2s-pcm.o
diff --git a/sound/soc/cirrus/Makefile b/sound/soc/cirrus/Makefile
index 5514146..bfb8dc4 100644
--- a/sound/soc/cirrus/Makefile
+++ b/sound/soc/cirrus/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # EP93xx Platform Support
 snd-soc-ep93xx-objs				:= ep93xx-pcm.o
 snd-soc-ep93xx-i2s-objs	 			:= ep93xx-i2s.o
diff --git a/sound/soc/codecs/Makefile b/sound/soc/codecs/Makefile
index 77c1818..05018b7 100644
--- a/sound/soc/codecs/Makefile
+++ b/sound/soc/codecs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-soc-88pm860x-objs := 88pm860x-codec.o
 snd-soc-ab8500-codec-objs := ab8500-codec.o
 snd-soc-ac97-objs := ac97.o
diff --git a/sound/soc/codecs/adau-utils.h b/sound/soc/codecs/adau-utils.h
index 939b5f3..bf5947b 100644
--- a/sound/soc/codecs/adau-utils.h
+++ b/sound/soc/codecs/adau-utils.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef SOUND_SOC_CODECS_ADAU_PLL_H
 #define SOUND_SOC_CODECS_ADAU_PLL_H
 
diff --git a/sound/soc/codecs/adau1373.h b/sound/soc/codecs/adau1373.h
index c6ab553..56320d5 100644
--- a/sound/soc/codecs/adau1373.h
+++ b/sound/soc/codecs/adau1373.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ADAU1373_H__
 #define __ADAU1373_H__
 
diff --git a/sound/soc/codecs/adau17x1.h b/sound/soc/codecs/adau17x1.h
index bf04b7ef..ebae5452 100644
--- a/sound/soc/codecs/adau17x1.h
+++ b/sound/soc/codecs/adau17x1.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __ADAU17X1_H__
 #define __ADAU17X1_H__
 
diff --git a/sound/soc/codecs/cs4271.h b/sound/soc/codecs/cs4271.h
index 9adad8e..290283a 100644
--- a/sound/soc/codecs/cs4271.h
+++ b/sound/soc/codecs/cs4271.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _CS4271_PRIV_H
 #define _CS4271_PRIV_H
 
diff --git a/sound/soc/codecs/es8328.h b/sound/soc/codecs/es8328.h
index 8930322..9109f6b 100644
--- a/sound/soc/codecs/es8328.h
+++ b/sound/soc/codecs/es8328.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * es8328.h  --  ES8328 ALSA SoC Audio driver
  */
diff --git a/sound/soc/codecs/hdac_hdmi.h b/sound/soc/codecs/hdac_hdmi.h
index dfc3a9c..b5b57a5 100644
--- a/sound/soc/codecs/hdac_hdmi.h
+++ b/sound/soc/codecs/hdac_hdmi.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __HDAC_HDMI_H__
 #define __HDAC_HDMI_H__
 
diff --git a/sound/soc/codecs/inno_rk3036.h b/sound/soc/codecs/inno_rk3036.h
index da759c6..44bb240 100644
--- a/sound/soc/codecs/inno_rk3036.h
+++ b/sound/soc/codecs/inno_rk3036.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Driver of Inno Codec for rk3036 by Rockchip Inc.
  *
diff --git a/sound/soc/codecs/rt5631.h b/sound/soc/codecs/rt5631.h
index 1340158..8a6b99a 100644
--- a/sound/soc/codecs/rt5631.h
+++ b/sound/soc/codecs/rt5631.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __RTCODEC5631_H__
 #define __RTCODEC5631_H__
 
diff --git a/sound/soc/codecs/tlv320aic26.h b/sound/soc/codecs/tlv320aic26.h
index 629b85e..1f2879b 100644
--- a/sound/soc/codecs/tlv320aic26.h
+++ b/sound/soc/codecs/tlv320aic26.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Texas Instruments TLV320AIC26 low power audio CODEC
  * register definitions
diff --git a/sound/soc/codecs/uda134x.h b/sound/soc/codecs/uda134x.h
index e41ab38..664618c 100644
--- a/sound/soc/codecs/uda134x.h
+++ b/sound/soc/codecs/uda134x.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef _UDA134X_CODEC_H
 #define _UDA134X_CODEC_H
 
diff --git a/sound/soc/codecs/wm8993.h b/sound/soc/codecs/wm8993.h
index 4478b40..91811aa 100644
--- a/sound/soc/codecs/wm8993.h
+++ b/sound/soc/codecs/wm8993.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef WM8993_H
 #define WM8993_H
 
diff --git a/sound/soc/codecs/wm9713.h b/sound/soc/codecs/wm9713.h
index 7ecffc5..f0800dc 100644
--- a/sound/soc/codecs/wm9713.h
+++ b/sound/soc/codecs/wm9713.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * wm9713.h  --  WM9713 Soc Audio driver
  */
diff --git a/sound/soc/davinci/Makefile b/sound/soc/davinci/Makefile
index f883933..23c6592 100644
--- a/sound/soc/davinci/Makefile
+++ b/sound/soc/davinci/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # DAVINCI Platform Support
 snd-soc-edma-objs := edma-pcm.o
 snd-soc-davinci-i2s-objs := davinci-i2s.o
diff --git a/sound/soc/fsl/Makefile b/sound/soc/fsl/Makefile
index d28dc25..c67bf11 100644
--- a/sound/soc/fsl/Makefile
+++ b/sound/soc/fsl/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # MPC8610 HPCD Machine Support
 snd-soc-mpc8610-hpcd-objs := mpc8610_hpcd.o
 obj-$(CONFIG_SND_SOC_MPC8610_HPCD) += snd-soc-mpc8610-hpcd.o
diff --git a/sound/soc/fsl/imx-audmux.h b/sound/soc/fsl/imx-audmux.h
index 38a4209..f75b4d3 100644
--- a/sound/soc/fsl/imx-audmux.h
+++ b/sound/soc/fsl/imx-audmux.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __IMX_AUDMUX_H
 #define __IMX_AUDMUX_H
 
diff --git a/sound/soc/fsl/mpc5200_dma.h b/sound/soc/fsl/mpc5200_dma.h
index dff253f..d7ee33b 100644
--- a/sound/soc/fsl/mpc5200_dma.h
+++ b/sound/soc/fsl/mpc5200_dma.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 /*
  * Freescale MPC5200 Audio DMA driver
  */
diff --git a/sound/soc/generic/Makefile b/sound/soc/generic/Makefile
index 9e00052..9dec293 100644
--- a/sound/soc/generic/Makefile
+++ b/sound/soc/generic/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-soc-simple-card-utils-objs	:= simple-card-utils.o
 snd-soc-simple-card-objs	:= simple-card.o
 snd-soc-simple-scu-card-objs	:= simple-scu-card.o
diff --git a/sound/soc/img/Makefile b/sound/soc/img/Makefile
index 0508c1c..3e7b0fd 100644
--- a/sound/soc/img/Makefile
+++ b/sound/soc/img/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_SND_SOC_IMG_I2S_IN) += img-i2s-in.o
 obj-$(CONFIG_SND_SOC_IMG_I2S_OUT) += img-i2s-out.o
 obj-$(CONFIG_SND_SOC_IMG_PARALLEL_OUT) += img-parallel-out.o
diff --git a/sound/soc/intel/Makefile b/sound/soc/intel/Makefile
index cdd495f..62f37ff 100644
--- a/sound/soc/intel/Makefile
+++ b/sound/soc/intel/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Core support
 obj-$(CONFIG_SND_SOC_INTEL_SST) += common/
 
diff --git a/sound/soc/intel/atom/Makefile b/sound/soc/intel/atom/Makefile
index aa6548c..1dc6047 100644
--- a/sound/soc/intel/atom/Makefile
+++ b/sound/soc/intel/atom/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-soc-sst-atom-hifi2-platform-objs :=	sst-mfld-platform-pcm.o \
 					sst-mfld-platform-compress.o \
 					sst-atom-controls.o
diff --git a/sound/soc/intel/atom/sst/Makefile b/sound/soc/intel/atom/sst/Makefile
index fd21726..795d1cf 100644
--- a/sound/soc/intel/atom/sst/Makefile
+++ b/sound/soc/intel/atom/sst/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-intel-sst-core-objs := sst.o sst_ipc.o sst_stream.o sst_drv_interface.o sst_loader.o sst_pvt.o
 snd-intel-sst-pci-objs += sst_pci.o
 snd-intel-sst-acpi-objs += sst_acpi.o
diff --git a/sound/soc/intel/boards/Makefile b/sound/soc/intel/boards/Makefile
index a5c5bc5..69d2dfa 100644
--- a/sound/soc/intel/boards/Makefile
+++ b/sound/soc/intel/boards/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-soc-sst-haswell-objs := haswell.o
 snd-soc-sst-byt-rt5640-mach-objs := byt-rt5640.o
 snd-soc-sst-byt-max98090-mach-objs := byt-max98090.o
diff --git a/sound/soc/intel/common/Makefile b/sound/soc/intel/common/Makefile
index 1a35149..0e029f3 100644
--- a/sound/soc/intel/common/Makefile
+++ b/sound/soc/intel/common/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-soc-sst-dsp-objs := sst-dsp.o
 snd-soc-sst-acpi-objs := sst-acpi.o
 snd-soc-sst-match-objs := sst-match-acpi.o
diff --git a/sound/soc/intel/skylake/Makefile b/sound/soc/intel/skylake/Makefile
index 3380deb..d1ccbec 100644
--- a/sound/soc/intel/skylake/Makefile
+++ b/sound/soc/intel/skylake/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-soc-skl-objs := skl.o skl-pcm.o skl-nhlt.o skl-messages.o \
 skl-topology.o
 
diff --git a/sound/soc/mediatek/mt8173/Makefile b/sound/soc/mediatek/mt8173/Makefile
index 0357b27..c1eed0d 100644
--- a/sound/soc/mediatek/mt8173/Makefile
+++ b/sound/soc/mediatek/mt8173/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # MTK Platform Support
 obj-$(CONFIG_SND_SOC_MT8173) += mt8173-afe-pcm.o
 # Machine support
diff --git a/sound/soc/mxs/Makefile b/sound/soc/mxs/Makefile
index 565b5b5..ab0a9a5 100644
--- a/sound/soc/mxs/Makefile
+++ b/sound/soc/mxs/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # MXS Platform Support
 snd-soc-mxs-objs := mxs-saif.o
 snd-soc-mxs-pcm-objs := mxs-pcm.o
diff --git a/sound/soc/nuc900/Makefile b/sound/soc/nuc900/Makefile
index 7e46c71..c7ba2b9 100644
--- a/sound/soc/nuc900/Makefile
+++ b/sound/soc/nuc900/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # NUC900 series audio
 snd-soc-nuc900-pcm-objs := nuc900-pcm.o
 snd-soc-nuc900-ac97-objs := nuc900-ac97.o
diff --git a/sound/soc/omap/Makefile b/sound/soc/omap/Makefile
index db36fbd..a6785dc 100644
--- a/sound/soc/omap/Makefile
+++ b/sound/soc/omap/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # OMAP Platform Support
 snd-soc-omap-objs := omap-pcm.o
 snd-soc-omap-dmic-objs := omap-dmic.o
diff --git a/sound/soc/pxa/Makefile b/sound/soc/pxa/Makefile
index 2cff67b..5b26566 100644
--- a/sound/soc/pxa/Makefile
+++ b/sound/soc/pxa/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # PXA Platform Support
 snd-soc-pxa2xx-objs := pxa2xx-pcm.o
 snd-soc-pxa2xx-ac97-objs := pxa2xx-ac97.o
diff --git a/sound/soc/qcom/Makefile b/sound/soc/qcom/Makefile
index 79e5c50..d528035 100644
--- a/sound/soc/qcom/Makefile
+++ b/sound/soc/qcom/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Platform
 snd-soc-lpass-cpu-objs := lpass-cpu.o
 snd-soc-lpass-platform-objs := lpass-platform.o
diff --git a/sound/soc/rockchip/Makefile b/sound/soc/rockchip/Makefile
index 105f0e1..05b078e 100644
--- a/sound/soc/rockchip/Makefile
+++ b/sound/soc/rockchip/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # ROCKCHIP Platform Support
 snd-soc-rockchip-i2s-objs := rockchip_i2s.o
 snd-soc-rockchip-pdm-objs := rockchip_pdm.o
diff --git a/sound/soc/samsung/Makefile b/sound/soc/samsung/Makefile
index b6c2ee3..030949e 100644
--- a/sound/soc/samsung/Makefile
+++ b/sound/soc/samsung/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # S3c24XX Platform Support
 snd-soc-s3c-dma-objs := dmaengine.o
 snd-soc-idma-objs := idma.o
diff --git a/sound/soc/sh/Makefile b/sound/soc/sh/Makefile
index aaf3dcd..51bd7c8 100644
--- a/sound/soc/sh/Makefile
+++ b/sound/soc/sh/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 ## DMA engines
 snd-soc-dma-sh7760-objs	:= dma-sh7760.o
 obj-$(CONFIG_SND_SOC_PCM_SH7760)	+= snd-soc-dma-sh7760.o
diff --git a/sound/soc/sirf/Makefile b/sound/soc/sirf/Makefile
index dd917f2..16ed119 100644
--- a/sound/soc/sirf/Makefile
+++ b/sound/soc/sirf/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-soc-sirf-audio-objs := sirf-audio.o
 snd-soc-sirf-audio-port-objs := sirf-audio-port.o
 snd-soc-sirf-usp-objs := sirf-usp.o
diff --git a/sound/soc/spear/Makefile b/sound/soc/spear/Makefile
index c4ea716..31d9dae 100644
--- a/sound/soc/spear/Makefile
+++ b/sound/soc/spear/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # SPEAR Platform Support
 snd-soc-spear-pcm-objs := spear_pcm.o
 snd-soc-spear-spdif-in-objs := spdif_in.o
diff --git a/sound/soc/stm/Makefile b/sound/soc/stm/Makefile
index 4ed22e6..5b7f0fa 100644
--- a/sound/soc/stm/Makefile
+++ b/sound/soc/stm/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # SAI
 snd-soc-stm32-sai-sub-objs := stm32_sai_sub.o
 obj-$(CONFIG_SND_SOC_STM32_SAI) += snd-soc-stm32-sai-sub.o
diff --git a/sound/soc/sunxi/Makefile b/sound/soc/sunxi/Makefile
index 1f1af62..4a9ef67 100644
--- a/sound/soc/sunxi/Makefile
+++ b/sound/soc/sunxi/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 obj-$(CONFIG_SND_SUN4I_CODEC) += sun4i-codec.o
 obj-$(CONFIG_SND_SUN4I_I2S) += sun4i-i2s.o
 obj-$(CONFIG_SND_SUN4I_SPDIF) += sun4i-spdif.o
diff --git a/sound/soc/tegra/Makefile b/sound/soc/tegra/Makefile
index f214a3f..2329b72 100644
--- a/sound/soc/tegra/Makefile
+++ b/sound/soc/tegra/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Tegra platform Support
 snd-soc-tegra-pcm-objs := tegra_pcm.o
 snd-soc-tegra-utils-objs += tegra_asoc_utils.o
diff --git a/sound/soc/txx9/Makefile b/sound/soc/txx9/Makefile
index 551f16c..37ad833 100644
--- a/sound/soc/txx9/Makefile
+++ b/sound/soc/txx9/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Platform
 snd-soc-txx9aclc-objs := txx9aclc.o
 snd-soc-txx9aclc-ac97-objs := txx9aclc-ac97.o
diff --git a/sound/soc/ux500/Makefile b/sound/soc/ux500/Makefile
index cce0c11..e7d6de5 100644
--- a/sound/soc/ux500/Makefile
+++ b/sound/soc/ux500/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Ux500 Platform Support
 
 snd-soc-ux500-plat-msp-i2s-objs := ux500_msp_dai.o ux500_msp_i2s.o
diff --git a/sound/sparc/Makefile b/sound/sparc/Makefile
index 3cd89c6..e1f5965 100644
--- a/sound/sparc/Makefile
+++ b/sound/sparc/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2002 by David S. Miller <davem@redhat.com>
diff --git a/sound/spi/Makefile b/sound/spi/Makefile
index 026fb73..a383491 100644
--- a/sound/spi/Makefile
+++ b/sound/spi/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 # Makefile for SPI drivers
 
 snd-at73c213-objs		:= at73c213.o
diff --git a/sound/synth/Makefile b/sound/synth/Makefile
index 11eb06a..b9f71d5 100644
--- a/sound/synth/Makefile
+++ b/sound/synth/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/synth/emux/Makefile b/sound/synth/emux/Makefile
index d1bac92..ed28c81 100644
--- a/sound/synth/emux/Makefile
+++ b/sound/synth/emux/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 # Copyright (c) 2001 by Jaroslav Kysela <perex@perex.cz>
diff --git a/sound/usb/Makefile b/sound/usb/Makefile
index 42cb33b..05440e2 100644
--- a/sound/usb/Makefile
+++ b/sound/usb/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 #
 # Makefile for ALSA
 #
diff --git a/sound/usb/caiaq/audio.h b/sound/usb/caiaq/audio.h
index bdf1553..869bf62 100644
--- a/sound/usb/caiaq/audio.h
+++ b/sound/usb/caiaq/audio.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef CAIAQ_AUDIO_H
 #define CAIAQ_AUDIO_H
 
diff --git a/sound/usb/caiaq/control.h b/sound/usb/caiaq/control.h
index 501c488..cb204fd 100644
--- a/sound/usb/caiaq/control.h
+++ b/sound/usb/caiaq/control.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef CAIAQ_CONTROL_H
 #define CAIAQ_CONTROL_H
 
diff --git a/sound/usb/caiaq/device.h b/sound/usb/caiaq/device.h
index ab0f752..50fea08 100644
--- a/sound/usb/caiaq/device.h
+++ b/sound/usb/caiaq/device.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef CAIAQ_DEVICE_H
 #define CAIAQ_DEVICE_H
 
diff --git a/sound/usb/caiaq/input.h b/sound/usb/caiaq/input.h
index 6014e271..c42891e7 100644
--- a/sound/usb/caiaq/input.h
+++ b/sound/usb/caiaq/input.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef CAIAQ_INPUT_H
 #define CAIAQ_INPUT_H
 
diff --git a/sound/usb/caiaq/midi.h b/sound/usb/caiaq/midi.h
index 60bf344..a6ae0c2 100644
--- a/sound/usb/caiaq/midi.h
+++ b/sound/usb/caiaq/midi.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef CAIAQ_MIDI_H
 #define CAIAQ_MIDI_H
 
diff --git a/sound/usb/card.h b/sound/usb/card.h
index 111b0f0..ed87cc8 100644
--- a/sound/usb/card.h
+++ b/sound/usb/card.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_CARD_H
 #define __USBAUDIO_CARD_H
 
diff --git a/sound/usb/clock.h b/sound/usb/clock.h
index d592e4a..87557ca 100644
--- a/sound/usb/clock.h
+++ b/sound/usb/clock.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_CLOCK_H
 #define __USBAUDIO_CLOCK_H
 
diff --git a/sound/usb/debug.h b/sound/usb/debug.h
index 5803017..7dd983c 100644
--- a/sound/usb/debug.h
+++ b/sound/usb/debug.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_DEBUG_H
 #define __USBAUDIO_DEBUG_H
 
diff --git a/sound/usb/endpoint.h b/sound/usb/endpoint.h
index 584f295..63a39d4 100644
--- a/sound/usb/endpoint.h
+++ b/sound/usb/endpoint.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_ENDPOINT_H
 #define __USBAUDIO_ENDPOINT_H
 
diff --git a/sound/usb/format.h b/sound/usb/format.h
index 4b8a011..8c3ff9c 100644
--- a/sound/usb/format.h
+++ b/sound/usb/format.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_FORMAT_H
 #define __USBAUDIO_FORMAT_H
 
diff --git a/sound/usb/helper.h b/sound/usb/helper.h
index 805c300..4463e6d 100644
--- a/sound/usb/helper.h
+++ b/sound/usb/helper.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_HELPER_H
 #define __USBAUDIO_HELPER_H
 
diff --git a/sound/usb/line6/Makefile b/sound/usb/line6/Makefile
index b8b3b2a..4ba98eb 100644
--- a/sound/usb/line6/Makefile
+++ b/sound/usb/line6/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-usb-line6-y := 		\
 		capture.o	\
 		driver.o	\
diff --git a/sound/usb/midi.h b/sound/usb/midi.h
index 5e25a3f..8c38aec2 100644
--- a/sound/usb/midi.h
+++ b/sound/usb/midi.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBMIDI_H
 #define __USBMIDI_H
 
diff --git a/sound/usb/mixer.h b/sound/usb/mixer.h
index 545d99b..ba27f7a 100644
--- a/sound/usb/mixer.h
+++ b/sound/usb/mixer.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBMIXER_H
 #define __USBMIXER_H
 
diff --git a/sound/usb/mixer_quirks.h b/sound/usb/mixer_quirks.h
index 177c329..b5abd32 100644
--- a/sound/usb/mixer_quirks.h
+++ b/sound/usb/mixer_quirks.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef SND_USB_MIXER_QUIRKS_H
 #define SND_USB_MIXER_QUIRKS_H
 
diff --git a/sound/usb/mixer_scarlett.h b/sound/usb/mixer_scarlett.h
index 19c592a..bbf063b 100644
--- a/sound/usb/mixer_scarlett.h
+++ b/sound/usb/mixer_scarlett.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USB_MIXER_SCARLETT_H
 #define __USB_MIXER_SCARLETT_H
 
diff --git a/sound/usb/mixer_us16x08.h b/sound/usb/mixer_us16x08.h
index a6312fb..56ff16c 100644
--- a/sound/usb/mixer_us16x08.h
+++ b/sound/usb/mixer_us16x08.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USB_MIXER_US16X08_H
 #define __USB_MIXER_US16X08_H
 
diff --git a/sound/usb/pcm.h b/sound/usb/pcm.h
index df7a003..35740d5 100644
--- a/sound/usb/pcm.h
+++ b/sound/usb/pcm.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_PCM_H
 #define __USBAUDIO_PCM_H
 
diff --git a/sound/usb/power.h b/sound/usb/power.h
index 48ee51dc..b2e25f6 100644
--- a/sound/usb/power.h
+++ b/sound/usb/power.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_POWER_H
 #define __USBAUDIO_POWER_H
 
diff --git a/sound/usb/proc.h b/sound/usb/proc.h
index a45b765..72b1b2d 100644
--- a/sound/usb/proc.h
+++ b/sound/usb/proc.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_PROC_H
 #define __USBAUDIO_PROC_H
 
diff --git a/sound/usb/quirks.h b/sound/usb/quirks.h
index 192ff5c..b90c8b7 100644
--- a/sound/usb/quirks.h
+++ b/sound/usb/quirks.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_QUIRKS_H
 #define __USBAUDIO_QUIRKS_H
 
diff --git a/sound/usb/stream.h b/sound/usb/stream.h
index c97f679..d92e18d 100644
--- a/sound/usb/stream.h
+++ b/sound/usb/stream.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USBAUDIO_STREAM_H
 #define __USBAUDIO_STREAM_H
 
diff --git a/sound/usb/usx2y/Makefile b/sound/usb/usx2y/Makefile
index 7489330..cc4c2f1 100644
--- a/sound/usb/usx2y/Makefile
+++ b/sound/usb/usx2y/Makefile
@@ -1,3 +1,4 @@
+# SPDX-License-Identifier: GPL-2.0
 snd-usb-usx2y-objs := usbusx2y.o usX2Yhwdep.o usx2yhwdeppcm.o
 snd-usb-us122l-objs := us122l.o
 
diff --git a/sound/usb/usx2y/us122l.h b/sound/usb/usx2y/us122l.h
index 3e2a2d0..34bea99 100644
--- a/sound/usb/usx2y/us122l.h
+++ b/sound/usb/usx2y/us122l.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef US122L_H
 #define US122L_H
 
diff --git a/sound/usb/usx2y/usX2Yhwdep.h b/sound/usb/usx2y/usX2Yhwdep.h
index c095d5b..457199b 100644
--- a/sound/usb/usx2y/usX2Yhwdep.h
+++ b/sound/usb/usx2y/usX2Yhwdep.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef USX2YHWDEP_H
 #define USX2YHWDEP_H
 
diff --git a/sound/usb/usx2y/usb_stream.h b/sound/usb/usx2y/usb_stream.h
index 9036900..851358a 100644
--- a/sound/usb/usx2y/usb_stream.h
+++ b/sound/usb/usx2y/usb_stream.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef __USB_STREAM_H
 #define __USB_STREAM_H
 
diff --git a/sound/usb/usx2y/usbusx2y.h b/sound/usb/usx2y/usbusx2y.h
index 6ae6b08..e0f7717 100644
--- a/sound/usb/usx2y/usbusx2y.h
+++ b/sound/usb/usx2y/usbusx2y.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #ifndef USBUSX2Y_H
 #define USBUSX2Y_H
 #include "../usbaudio.h"
diff --git a/sound/usb/usx2y/usx2yhwdeppcm.h b/sound/usb/usx2y/usx2yhwdeppcm.h
index 9c4fb84..eb5a464 100644
--- a/sound/usb/usx2y/usx2yhwdeppcm.h
+++ b/sound/usb/usx2y/usx2yhwdeppcm.h
@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0 */
 #define MAXPACK 50
 #define MAXBUFFERMS 100
 #define MAXSTRIDE 3