diff --git a/arch/xtensa/core/CMakeLists.txt b/arch/xtensa/core/CMakeLists.txt
index 5ec158871dd..9e85b2fffdc 100644
--- a/arch/xtensa/core/CMakeLists.txt
+++ b/arch/xtensa/core/CMakeLists.txt
@@ -25,6 +25,7 @@ zephyr_library_sources_ifdef(CONFIG_XTENSA_MMU ptables.c mmu.c)
 zephyr_library_sources_ifdef(CONFIG_USERSPACE userspace.S)
 zephyr_library_sources_ifdef(CONFIG_XTENSA_SYSCALL_USE_HELPER syscall_helper.c)
 zephyr_library_sources_ifdef(CONFIG_LLEXT elf.c)
+zephyr_library_sources_ifdef(CONFIG_SMP smp.c)
 
 zephyr_library_sources_ifdef(
   CONFIG_KERNEL_VM_USE_CUSTOM_MEM_RANGE_CHECK
diff --git a/arch/xtensa/core/smp.c b/arch/xtensa/core/smp.c
new file mode 100644
index 00000000000..ffd08ab805c
--- /dev/null
+++ b/arch/xtensa/core/smp.c
@@ -0,0 +1,21 @@
+/*
+ * Copyright (c) 2023 Intel Corporation
+ *
+ * SPDX-License-Identifier: Apache-2.0
+ */
+
+#include <zephyr/toolchain.h>
+#include <zephyr/sys/util_macro.h>
+
+#ifdef CONFIG_XTENSA_MORE_SPIN_RELAX_NOPS
+/* Some compilers might "optimize out" (i.e. remove) continuous NOPs.
+ * So force no optimization to avoid that.
+ */
+__no_optimization
+void arch_spin_relax(void)
+{
+#define NOP1(_, __) __asm__ volatile("nop.n;");
+	LISTIFY(CONFIG_XTENSA_NUM_SPIN_RELAX_NOPS, NOP1, (;))
+#undef NOP1
+}
+#endif /* CONFIG_XTENSA_MORE_SPIN_RELAX_NOPS */
diff --git a/arch/xtensa/core/xtensa_asm2.c b/arch/xtensa/core/xtensa_asm2.c
index d77302b731f..1b6089820c1 100644
--- a/arch/xtensa/core/xtensa_asm2.c
+++ b/arch/xtensa/core/xtensa_asm2.c
@@ -529,19 +529,6 @@ int z_xtensa_irq_is_enabled(unsigned int irq)
 	return (ie & (1 << irq)) != 0U;
 }
 
-#ifdef CONFIG_XTENSA_MORE_SPIN_RELAX_NOPS
-/* Some compilers might "optimize out" (i.e. remove) continuous NOPs.
- * So force no optimization to avoid that.
- */
-__no_optimization
-void arch_spin_relax(void)
-{
-#define NOP1(_, __) __asm__ volatile("nop.n;");
-	LISTIFY(CONFIG_XTENSA_NUM_SPIN_RELAX_NOPS, NOP1, (;))
-#undef NOP1
-}
-#endif /* CONFIG_XTENSA_MORE_SPIN_RELAX_NOPS */
-
 #ifdef CONFIG_USERSPACE
 FUNC_NORETURN void arch_user_mode_enter(k_thread_entry_t user_entry,
 					void *p1, void *p2, void *p3)