diff --git a/third_party/tsl/third_party/spirv_llvm_translator/BUILD b/third_party/tsl/third_party/spirv_llvm_translator/BUILD
new file mode 100644
index 00000000000000..e69de29bb2d1d6
diff --git a/third_party/tsl/third_party/spirv_llvm_translator/spirv_llvm_translator.BUILD b/third_party/tsl/third_party/spirv_llvm_translator/spirv_llvm_translator.BUILD
new file mode 100644
index 00000000000000..557e2e8f50edd2
--- /dev/null
+++ b/third_party/tsl/third_party/spirv_llvm_translator/spirv_llvm_translator.BUILD
@@ -0,0 +1,34 @@
+cc_library(
+    name = "spirv_llvm_translator",
+    srcs = glob([
+        "lib/SPIRV/libSPIRV/*.cpp",
+        "lib/SPIRV/libSPIRV/*.hpp",
+        "lib/SPIRV/libSPIRV/*.h",
+        "lib/SPIRV/Mangler/*.cpp",
+        "lib/SPIRV/Mangler/*.h",
+        "lib/SPIRV/*.cpp",
+        "lib/SPIRV/*.hpp",
+        "lib/SPIRV/*.h",
+    ]),
+    hdrs = glob(["include/*"]),
+    includes = [
+        "include/",
+        "lib/SPIRV/",
+        "lib/SPIRV/Mangler/",
+        "lib/SPIRV/libSPIRV/",
+    ],
+    visibility = ["//visibility:public"],
+    deps = [
+        "@llvm-project//llvm:Analysis",
+        "@llvm-project//llvm:BitWriter",
+        "@llvm-project//llvm:CodeGen",
+        "@llvm-project//llvm:Core",
+        "@llvm-project//llvm:Demangle",
+        "@llvm-project//llvm:IRReader",
+        "@llvm-project//llvm:Linker",
+        "@llvm-project//llvm:Passes",
+        "@llvm-project//llvm:Support",
+        "@llvm-project//llvm:TransformUtils",
+        "@spirv_headers//:spirv_cpp_headers",
+    ],
+)
diff --git a/third_party/tsl/third_party/spirv_llvm_translator/spirv_llvm_translator.patch b/third_party/tsl/third_party/spirv_llvm_translator/spirv_llvm_translator.patch
new file mode 100644
index 00000000000000..0d5dfe9bd753dd
--- /dev/null
+++ b/third_party/tsl/third_party/spirv_llvm_translator/spirv_llvm_translator.patch
@@ -0,0 +1,20 @@
+diff --git a/lib/SPIRV/SPIRVInternal.h b/lib/SPIRV/SPIRVInternal.h
+index a828add8..924e13b4 100644
+--- a/lib/SPIRV/SPIRVInternal.h
++++ b/lib/SPIRV/SPIRVInternal.h
+@@ -179,11 +179,12 @@ typedef SPIRVMap<Op, Op, IntBoolOpMapId> IntBoolOpMap;
+   "-v512:512:512-v1024:1024:1024"
+
+ enum SPIRAddressSpace {
+-  SPIRAS_Private,
++  SPIRAS_Generic,
+   SPIRAS_Global,
+-  SPIRAS_Constant,
++  SPIRAS_Internal,
+   SPIRAS_Local,
+-  SPIRAS_Generic,
++  SPIRAS_Constant,
++  SPIRAS_Private,
+   SPIRAS_GlobalDevice,
+   SPIRAS_GlobalHost,
+   SPIRAS_Input,
diff --git a/third_party/tsl/workspace2.bzl b/third_party/tsl/workspace2.bzl
index d5004e732eece7..8e8f9df51d1c68 100644
--- a/third_party/tsl/workspace2.bzl
+++ b/third_party/tsl/workspace2.bzl
@@ -605,6 +605,22 @@ def _tf_repositories():
         urls = tf_mirror_urls("https://github.com/google/glog/archive/refs/tags/v0.4.0.tar.gz"),
     )
 
+    tf_http_archive(
+        name = "spirv_headers",
+        sha256 = "1a248f4199f4a30b2e7304ed4d62f731765bab12d9fa4c5abb189a5e2d57f1f5",
+        strip_prefix = "SPIRV-Headers-1c6bb2743599e6eb6f37b2969acc0aef812e32e3",
+        urls = tf_mirror_urls("https://github.com/KhronosGroup/SPIRV-Headers/archive/1c6bb2743599e6eb6f37b2969acc0aef812e32e3.tar.gz"),
+    )
+
+    tf_http_archive(
+        name = "spirv_llvm_translator",
+        sha256 = "8d33cb29a480457152ce0166bb823fddfba89dea6ce4e7d4eccef7509951f73d",
+        strip_prefix = "SPIRV-LLVM-Translator-0aab1249acbfb8d206c24988f0974638c290e931",
+        build_file = "//third_party/spirv_llvm_translator:spirv_llvm_translator.BUILD",
+        patch_file = ["//third_party/spirv_llvm_translator:spirv_llvm_translator.patch"],
+        urls = tf_mirror_urls("https://github.com/KhronosGroup/SPIRV-LLVM-Translator/archive/0aab1249acbfb8d206c24988f0974638c290e931.tar.gz"),
+    )
+
 def workspace():
     # Check the bazel version before executing any repository rules, in case
     # those rules rely on the version we require here.
diff --git a/xla/service/gpu/llvm_gpu_backend/BUILD b/xla/service/gpu/llvm_gpu_backend/BUILD
index 2e20618056e35f..e968518cf437dd 100644
--- a/xla/service/gpu/llvm_gpu_backend/BUILD
+++ b/xla/service/gpu/llvm_gpu_backend/BUILD
@@ -2,6 +2,10 @@ load(
     "@local_config_rocm//rocm:build_defs.bzl",
     "if_rocm_is_configured",
 )
+load(
+    "@local_config_sycl//sycl:build_defs.bzl",
+    "if_sycl_is_configured",
+)
 load("//xla:xla.bzl", "xla_cc_test")
 load("//xla/tsl:tsl.bzl", "internal_visibility")
 
@@ -80,6 +84,8 @@ cc_library(
         "@local_config_rocm//rocm:rocm_headers",
         "@llvm-project//llvm:AMDGPUCodeGen",
         "@llvm-project//llvm:AMDGPUAsmParser",
+    ]) + if_sycl_is_configured([
+        "@spirv_llvm_translator//:spirv_llvm_translator",
     ]),
 )
 
diff --git a/xla/service/gpu/llvm_gpu_backend/gpu_backend_lib.cc b/xla/service/gpu/llvm_gpu_backend/gpu_backend_lib.cc
index c84dd8f6092bed..752fdc61ec4b1e 100644
--- a/xla/service/gpu/llvm_gpu_backend/gpu_backend_lib.cc
+++ b/xla/service/gpu/llvm_gpu_backend/gpu_backend_lib.cc
@@ -101,6 +101,11 @@ limitations under the License.
 #include "third_party/gpus/cuda/include/cuda.h"
 #endif
 
+#if TENSORFLOW_USE_SYCL
+#include "LLVMSPIRVLib.h"
+#include "LLVMSPIRVOpts.h"
+#endif  // TENSORFLOW_USE_SYCL
+
 namespace xla {
 namespace gpu {
 namespace {
@@ -396,7 +401,9 @@ absl::Status LinkAndOptimizeModule(
   llvm::CGSCCAnalysisManager cgam;
   llvm::ModuleAnalysisManager mam;
 
-  fam.registerPass([&] { return target_machine->getTargetIRAnalysis(); });
+  if (target_machine) {
+    fam.registerPass([&] { return target_machine->getTargetIRAnalysis(); });
+  }
 
   llvm::PipelineTuningOptions pto;
   pto.SLPVectorization = true;
@@ -1075,5 +1082,92 @@ absl::StatusOr<std::vector<uint8_t>> CompileToHsaco(
 
 }  // namespace amdgpu
 
+namespace {
+std::unique_ptr<llvm::TargetMachine> SPIRGetTargetMachine(
+    llvm::Triple target_triple, se::GpuComputeCapability gpu_version,
+    const DebugOptions& debug_options) {
+  return nullptr;
+}
+
+absl::Status SPIRTargetModuleLinker(
+    llvm::Module* module, se::GpuComputeCapability gpu_version,
+    const DebugOptions& debug_options,
+    const std::string& device_bitcode_dir_path) {
+  return OkStatus();
+}
+
+absl::StatusOr<std::string> EmitModuleToSpir(
+    llvm::Module* module, se::GpuComputeCapability gpu_version,
+    const DebugOptions& debug_options) {
+#if TENSORFLOW_USE_SYCL
+  SPIRV::TranslatorOpts::ExtensionsStatusMap ExtensionsStatus;
+  SPIRV::TranslatorOpts opts(SPIRV::VersionNumber::MaximumVersion,
+                             ExtensionsStatus);
+  opts.enableAllExtensions();  // enable all SPIR-V extension first
+
+  std::ostringstream oss;
+  std::string err;
+  bool success = llvm::writeSpirv(module, opts, oss, err);
+  if (!success) {
+    return xla::Internal("Fails to convert LLVM as SPIR-V: %s", err);
+  }
+  return oss.str();
+#else
+  return absl::UnimplementedError("Not implemented for SYCL");
+#endif
+}
+
+void SPIRBackendInit(const DebugOptions& debug_options) {
+  FeedLLVMWithFlags({"-slp-vectorize-hor=false"});
+
+  FeedLLVMWithFlags({
+      "-slp-min-reg-size=64",
+      "-slp-max-reg-size=64",
+  });
+
+  llvm_ir::InitializeLLVMCommandLineOptions(
+      debug_options.xla_backend_extra_options());
+
+  llvm::PassRegistry* registry = llvm::PassRegistry::getPassRegistry();
+  InitializePasses(registry);
+}
+}  // namespace
+
+namespace spir {
+absl::StatusOr<std::vector<uint8_t>> CompileToSpir(
+    llvm::Module* module, se::GpuComputeCapability gpu_version,
+    const DebugOptions& debug_options) {
+  std::string libdevice_dir_path;
+  static absl::once_flag backend_init_flag;
+  absl::call_once(backend_init_flag, SPIRBackendInit, debug_options);
+
+  std::string spir;
+  {
+    XLA_SCOPED_LOGGING_TIMER("Compile module " + module->getName().str());
+
+    // If the module has no functions or globals, there's nothing to compile.
+    if (module->empty() && module->global_empty()) {
+      VLOG(2) << "Module '" << module->getName().str()
+              << "' is empty. Skipping compilation.";
+      return std::vector<uint8_t>();
+    }
+
+    llvm::Triple default_target_triple("spir64-unknown-unknown");
+    std::unique_ptr<llvm::TargetMachine> target_machine =
+        SPIRGetTargetMachine(default_target_triple, gpu_version, debug_options);
+
+    TF_RETURN_IF_ERROR(LinkAndOptimizeModule(
+        module, gpu_version, debug_options, libdevice_dir_path,
+        SPIRTargetModuleLinker, default_target_triple, target_machine.get(),
+        kDefaultInlineThreshold));
+
+    // Lower optimized LLVM module to SPIR.
+    TF_ASSIGN_OR_RETURN(spir,
+                        EmitModuleToSpir(module, gpu_version, debug_options));
+  }
+  return std::vector<uint8_t>(spir.begin(), spir.end());
+}
+}  // namespace spir
+
 }  // namespace gpu
 }  // namespace xla
diff --git a/xla/service/gpu/llvm_gpu_backend/gpu_backend_lib.h b/xla/service/gpu/llvm_gpu_backend/gpu_backend_lib.h
index 3d67bf043e6444..f5ddd25647085e 100644
--- a/xla/service/gpu/llvm_gpu_backend/gpu_backend_lib.h
+++ b/xla/service/gpu/llvm_gpu_backend/gpu_backend_lib.h
@@ -73,6 +73,13 @@ absl::StatusOr<std::vector<uint8_t>> CompileToHsaco(
     const std::string& module_config_cache_key);
 }  // namespace amdgpu
 
+namespace spir {
+// Compiles the argument module and returns it.
+absl::StatusOr<std::vector<uint8_t>> CompileToSpir(
+    llvm::Module* module, se::GpuComputeCapability gpu_version,
+    const DebugOptions& debug_options);
+}  // namespace spir
+
 }  // namespace gpu
 }  // namespace xla