diff --git a/components/bt/controller/esp32/bt.c b/components/bt/controller/esp32/bt.c
index 7b2b391a8c..d8792e0f48 100644
--- a/components/bt/controller/esp32/bt.c
+++ b/components/bt/controller/esp32/bt.c
@@ -16,8 +16,8 @@
 #include "freertos/task.h"
 #include "freertos/queue.h"
 #include "freertos/semphr.h"
-#include "freertos/xtensa_api.h"
 #include "freertos/portmacro.h"
+#include "xtensa_api.h" // Replace with interrupt allocator API (IDF-3891)
 #include "xtensa/core-macros.h"
 #include "esp_types.h"
 #include "esp_mac.h"
diff --git a/components/bt/controller/esp32/hli_vectors.S b/components/bt/controller/esp32/hli_vectors.S
index 7e0cd528fe..2af6ffae7c 100644
--- a/components/bt/controller/esp32/hli_vectors.S
+++ b/components/bt/controller/esp32/hli_vectors.S
@@ -8,7 +8,7 @@
 #include <xtensa/coreasm.h>
 #include <xtensa/corebits.h>
 #include <xtensa/config/system.h>
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "sdkconfig.h"
 #include "soc/soc.h"
 
diff --git a/components/bt/controller/esp32c3/bt.c b/components/bt/controller/esp32c3/bt.c
index 66764b5b42..6dabe7fb24 100644
--- a/components/bt/controller/esp32c3/bt.c
+++ b/components/bt/controller/esp32c3/bt.c
@@ -43,8 +43,6 @@
 #include "riscv/interrupt.h"
 #include "esp32c3/rom/rom_layout.h"
 #else //CONFIG_IDF_TARGET_ESP32S3
-#include "freertos/xtensa_api.h"
-#include "xtensa/core-macros.h"
 #include "esp32s3/rom/rom_layout.h"
 #endif
 #if CONFIG_BT_ENABLED
diff --git a/components/driver/touch_sensor/esp32/touch_sensor.c b/components/driver/touch_sensor/esp32/touch_sensor.c
index 94c5571f58..042c802cc3 100644
--- a/components/driver/touch_sensor/esp32/touch_sensor.c
+++ b/components/driver/touch_sensor/esp32/touch_sensor.c
@@ -13,7 +13,6 @@
 #include "soc/rtc.h"
 #include "soc/periph_defs.h"
 #include "freertos/FreeRTOS.h"
-#include "freertos/xtensa_api.h"
 #include "freertos/semphr.h"
 #include "esp_timer.h"
 #include "esp_intr_alloc.h"
diff --git a/components/driver/touch_sensor/esp32s2/touch_sensor.c b/components/driver/touch_sensor/esp32s2/touch_sensor.c
index f9476c7adc..ebac409021 100644
--- a/components/driver/touch_sensor/esp32s2/touch_sensor.c
+++ b/components/driver/touch_sensor/esp32s2/touch_sensor.c
@@ -11,7 +11,6 @@
 #include "sys/lock.h"
 #include "soc/soc_pins.h"
 #include "freertos/FreeRTOS.h"
-#include "freertos/xtensa_api.h"
 #include "freertos/semphr.h"
 #include "freertos/timers.h"
 #include "esp_intr_alloc.h"
diff --git a/components/driver/touch_sensor/esp32s3/touch_sensor.c b/components/driver/touch_sensor/esp32s3/touch_sensor.c
index 45959c6280..e1b86db319 100644
--- a/components/driver/touch_sensor/esp32s3/touch_sensor.c
+++ b/components/driver/touch_sensor/esp32s3/touch_sensor.c
@@ -11,7 +11,6 @@
 #include "sys/lock.h"
 #include "soc/soc_pins.h"
 #include "freertos/FreeRTOS.h"
-#include "freertos/xtensa_api.h"
 #include "freertos/semphr.h"
 #include "freertos/timers.h"
 #include "esp_intr_alloc.h"
diff --git a/components/esp_gdbstub/src/port/xtensa/include/esp_gdbstub_arch.h b/components/esp_gdbstub/src/port/xtensa/include/esp_gdbstub_arch.h
index 16a38db019..1efe761cef 100644
--- a/components/esp_gdbstub/src/port/xtensa/include/esp_gdbstub_arch.h
+++ b/components/esp_gdbstub/src/port/xtensa/include/esp_gdbstub_arch.h
@@ -6,7 +6,7 @@
 
 #pragma once
 #include <stdint.h>
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "sdkconfig.h"
 
 #if CONFIG_IDF_TARGET_ESP32
diff --git a/components/esp_gdbstub/src/port/xtensa/xt_debugexception.S b/components/esp_gdbstub/src/port/xtensa/xt_debugexception.S
index 4d90e36e6d..da9b489077 100644
--- a/components/esp_gdbstub/src/port/xtensa/xt_debugexception.S
+++ b/components/esp_gdbstub/src/port/xtensa/xt_debugexception.S
@@ -7,7 +7,7 @@
 #include <xtensa/coreasm.h>
 #include <xtensa/corebits.h>
 #include <xtensa/config/system.h>
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 
     .section    .iram1,"ax"
     .global     _xt_panic_gdbstub
diff --git a/components/esp_hw_support/include/esp_cpu.h b/components/esp_hw_support/include/esp_cpu.h
index 45b7df7556..e4e43236c5 100644
--- a/components/esp_hw_support/include/esp_cpu.h
+++ b/components/esp_hw_support/include/esp_cpu.h
@@ -12,7 +12,7 @@
 #include <assert.h>
 #include "soc/soc_caps.h"
 #ifdef __XTENSA__
-#include "xtensa/xtensa_api.h"
+#include "xtensa_api.h"
 #include "xt_utils.h"
 #elif __riscv
 #include "riscv/rv_utils.h"
diff --git a/components/esp_hw_support/test_apps/esp_hw_support_unity_tests/main/test_dport.c b/components/esp_hw_support/test_apps/esp_hw_support_unity_tests/main/test_dport.c
index 6c8494e57b..755d75a94a 100644
--- a/components/esp_hw_support/test_apps/esp_hw_support_unity_tests/main/test_dport.c
+++ b/components/esp_hw_support/test_apps/esp_hw_support_unity_tests/main/test_dport.c
@@ -17,7 +17,7 @@
 #include "freertos/FreeRTOS.h"
 #include "freertos/task.h"
 #include "freertos/semphr.h"
-#include "freertos/xtensa_timer.h"
+#include "xtensa_timer.h"
 #include "driver/uart.h"
 #include "unity.h"
 #include "test_utils.h"
diff --git a/components/esp_hw_support/test_apps/esp_hw_support_unity_tests/main/test_dport_xt_highint5.S b/components/esp_hw_support/test_apps/esp_hw_support_unity_tests/main/test_dport_xt_highint5.S
index 2e7b15fcea..40589b1192 100644
--- a/components/esp_hw_support/test_apps/esp_hw_support_unity_tests/main/test_dport_xt_highint5.S
+++ b/components/esp_hw_support/test_apps/esp_hw_support_unity_tests/main/test_dport_xt_highint5.S
@@ -9,7 +9,7 @@
 #include <xtensa/coreasm.h>
 #include <xtensa/corebits.h>
 #include <xtensa/config/system.h>
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "esp_private/panic_reason.h"
 #include "soc/soc.h"
 #include "soc/dport_reg.h"
diff --git a/components/esp_pm/pm_impl.c b/components/esp_pm/pm_impl.c
index a02cbd119f..c61065e267 100644
--- a/components/esp_pm/pm_impl.c
+++ b/components/esp_pm/pm_impl.c
@@ -28,7 +28,7 @@
 #include "freertos/FreeRTOS.h"
 #include "freertos/task.h"
 #if CONFIG_FREERTOS_SYSTICK_USES_CCOUNT
-#include "freertos/xtensa_timer.h"
+#include "xtensa_timer.h"
 #include "xtensa/core-macros.h"
 #endif
 
diff --git a/components/esp_system/port/arch/xtensa/debug_helpers.c b/components/esp_system/port/arch/xtensa/debug_helpers.c
index 9cb55d2eff..e6219b1d2e 100644
--- a/components/esp_system/port/arch/xtensa/debug_helpers.c
+++ b/components/esp_system/port/arch/xtensa/debug_helpers.c
@@ -15,7 +15,7 @@
 #include "esp_cpu_utils.h"
 #include "esp_private/panic_internal.h"
 
-#include "xtensa/xtensa_context.h"
+#include "xtensa_context.h"
 
 #include "sdkconfig.h"
 
diff --git a/components/esp_system/port/arch/xtensa/esp_ipc_isr_handler.S b/components/esp_system/port/arch/xtensa/esp_ipc_isr_handler.S
index 20638a6895..2d6d6a5032 100644
--- a/components/esp_system/port/arch/xtensa/esp_ipc_isr_handler.S
+++ b/components/esp_system/port/arch/xtensa/esp_ipc_isr_handler.S
@@ -7,7 +7,7 @@
 #include <xtensa/coreasm.h>
 #include <xtensa/corebits.h>
 #include <xtensa/config/system.h>
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "esp_private/panic_reason.h"
 #include "sdkconfig.h"
 #include "soc/soc.h"
diff --git a/components/esp_system/port/arch/xtensa/expression_with_stack_asm.S b/components/esp_system/port/arch/xtensa/expression_with_stack_asm.S
index 38c0dd998c..b38e5acaed 100644
--- a/components/esp_system/port/arch/xtensa/expression_with_stack_asm.S
+++ b/components/esp_system/port/arch/xtensa/expression_with_stack_asm.S
@@ -1,18 +1,10 @@
-// Copyright 2015-2019 Espressif Systems (Shanghai) PTE LTD
-//
-// Licensed under the Apache License, Version 2.0 (the "License");
-// you may not use this file except in compliance with the License.
-// You may obtain a copy of the License at
-//
-//     http://www.apache.org/licenses/LICENSE-2.0
-//
-// Unless required by applicable law or agreed to in writing, software
-// distributed under the License is distributed on an "AS IS" BASIS,
-// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-// See the License for the specific language governing permissions and
-// limitations under the License.
+/*
+ * SPDX-FileCopyrightText: 2015-2023 Espressif Systems (Shanghai) CO LTD
+ *
+ * SPDX-License-Identifier: Apache-2.0
+ */
 
-#include <freertos/xtensa_context.h>
+#include <xtensa_context.h>
 
     .extern xtensa_shared_stack
     .extern xtensa_shared_stack_callback
diff --git a/components/esp_system/port/arch/xtensa/panic_arch.c b/components/esp_system/port/arch/xtensa/panic_arch.c
index b64752c3a9..223915e602 100644
--- a/components/esp_system/port/arch/xtensa/panic_arch.c
+++ b/components/esp_system/port/arch/xtensa/panic_arch.c
@@ -4,7 +4,7 @@
  * SPDX-License-Identifier: Apache-2.0
  */
 
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/task.h"
 
diff --git a/components/esp_system/port/soc/esp32/highint_hdl.S b/components/esp_system/port/soc/esp32/highint_hdl.S
index a27f0e6bfd..2eb3a9b256 100644
--- a/components/esp_system/port/soc/esp32/highint_hdl.S
+++ b/components/esp_system/port/soc/esp32/highint_hdl.S
@@ -8,7 +8,7 @@
 #include <xtensa/coreasm.h>
 #include <xtensa/corebits.h>
 #include <xtensa/config/system.h>
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "freertos/xtensa_rtos.h"
 #include "esp_private/panic_reason.h"
 #include "sdkconfig.h"
diff --git a/components/esp_system/port/soc/esp32/system_internal.c b/components/esp_system/port/soc/esp32/system_internal.c
index a59e2a4e0f..47a0b1ace2 100644
--- a/components/esp_system/port/soc/esp32/system_internal.c
+++ b/components/esp_system/port/soc/esp32/system_internal.c
@@ -22,7 +22,6 @@
 #include "soc/rtc.h"
 #include "esp_private/rtc_clk.h"
 #include "hal/wdt_hal.h"
-#include "freertos/xtensa_api.h"
 #include "soc/soc_memory_layout.h"
 #include "esp_private/cache_err_int.h"
 
@@ -61,7 +60,7 @@ void IRAM_ATTR esp_system_reset_modules_on_exit(void)
 void IRAM_ATTR esp_restart_noos(void)
 {
     // Disable interrupts
-    xt_ints_off(0xFFFFFFFF);
+    esp_cpu_intr_disable(0xFFFFFFFF);
 
     // Enable RTC watchdog for 1 second
     wdt_hal_context_t rtc_wdt_ctx;
diff --git a/components/esp_system/port/soc/esp32s2/highint_hdl.S b/components/esp_system/port/soc/esp32s2/highint_hdl.S
index c3d7dc0d8f..7e16cd2407 100644
--- a/components/esp_system/port/soc/esp32s2/highint_hdl.S
+++ b/components/esp_system/port/soc/esp32s2/highint_hdl.S
@@ -1,22 +1,14 @@
-// Copyright 2015-2017 Espressif Systems (Shanghai) PTE LTD
-//
-// Licensed under the Apache License, Version 2.0 (the "License");
-// you may not use this file except in compliance with the License.
-// You may obtain a copy of the License at
-
-//     http://www.apache.org/licenses/LICENSE-2.0
-//
-// Unless required by applicable law or agreed to in writing, software
-// distributed under the License is distributed on an "AS IS" BASIS,
-// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-// See the License for the specific language governing permissions and
-// limitations under the License.
+/*
+ * SPDX-FileCopyrightText: 2015-2023 Espressif Systems (Shanghai) CO LTD
+ *
+ * SPDX-License-Identifier: Apache-2.0
+ */
 
 
 #include <xtensa/coreasm.h>
 #include <xtensa/corebits.h>
 #include <xtensa/config/system.h>
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "esp_private/panic_reason.h"
 #include "sdkconfig.h"
 #include "soc/soc.h"
diff --git a/components/esp_system/port/soc/esp32s2/system_internal.c b/components/esp_system/port/soc/esp32s2/system_internal.c
index 1378dde8a6..b790f36b65 100644
--- a/components/esp_system/port/soc/esp32s2/system_internal.c
+++ b/components/esp_system/port/soc/esp32s2/system_internal.c
@@ -22,7 +22,6 @@
 #include "soc/syscon_reg.h"
 #include "soc/rtc_periph.h"
 #include "hal/wdt_hal.h"
-#include "freertos/xtensa_api.h"
 #include "soc/soc_memory_layout.h"
 
 #include "esp32s2/rom/rtc.h"
@@ -61,7 +60,7 @@ void IRAM_ATTR esp_system_reset_modules_on_exit(void)
 void IRAM_ATTR esp_restart_noos(void)
 {
     // Disable interrupts
-    xt_ints_off(0xFFFFFFFF);
+    esp_cpu_intr_disable(0xFFFFFFFF);
 
     // Enable RTC watchdog for 1 second
     wdt_hal_context_t rtc_wdt_ctx;
diff --git a/components/esp_system/port/soc/esp32s3/highint_hdl.S b/components/esp_system/port/soc/esp32s3/highint_hdl.S
index 78a5c711a3..de5e290d9b 100644
--- a/components/esp_system/port/soc/esp32s3/highint_hdl.S
+++ b/components/esp_system/port/soc/esp32s3/highint_hdl.S
@@ -8,7 +8,7 @@
 #include <xtensa/coreasm.h>
 #include <xtensa/corebits.h>
 #include <xtensa/config/system.h>
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "esp_private/panic_reason.h"
 #include "sdkconfig.h"
 #include "soc/soc.h"
diff --git a/components/esp_system/port/soc/esp32s3/system_internal.c b/components/esp_system/port/soc/esp32s3/system_internal.c
index 0ea68533a5..e797c12efc 100644
--- a/components/esp_system/port/soc/esp32s3/system_internal.c
+++ b/components/esp_system/port/soc/esp32s3/system_internal.c
@@ -21,7 +21,6 @@
 #include "soc/syscon_reg.h"
 #include "soc/rtc_periph.h"
 #include "hal/wdt_hal.h"
-#include "freertos/xtensa_api.h"
 #include "soc/soc_memory_layout.h"
 
 #include "esp32s3/rom/cache.h"
@@ -68,7 +67,7 @@ void IRAM_ATTR esp_system_reset_modules_on_exit(void)
 void IRAM_ATTR esp_restart_noos(void)
 {
     // Disable interrupts
-    xt_ints_off(0xFFFFFFFF);
+    esp_cpu_intr_disable(0xFFFFFFFF);
 
     // Enable RTC watchdog for 1 second
     wdt_hal_context_t rtc_wdt_ctx;
diff --git a/components/esp_system/test_apps/esp_system_unity_tests/main/test_backtrace.c b/components/esp_system/test_apps/esp_system_unity_tests/main/test_backtrace.c
index d1309f906e..93dc3ec50e 100644
--- a/components/esp_system/test_apps/esp_system_unity_tests/main/test_backtrace.c
+++ b/components/esp_system/test_apps/esp_system_unity_tests/main/test_backtrace.c
@@ -15,7 +15,7 @@
 
 #include "freertos/FreeRTOS.h"
 #include "freertos/task.h"
-#include "freertos/xtensa_api.h"
+#include "xtensa_api.h" // Replace with interrupt allocator API (IDF-3891)
 #include "esp_intr_alloc.h"
 #include "esp_rom_sys.h"
 #include "esp_rom_uart.h"
diff --git a/components/esp_wifi/esp32/esp_adapter.c b/components/esp_wifi/esp32/esp_adapter.c
index a1d6914a87..5d2ae86a13 100644
--- a/components/esp_wifi/esp32/esp_adapter.c
+++ b/components/esp_wifi/esp32/esp_adapter.c
@@ -17,7 +17,7 @@
 #include "freertos/semphr.h"
 #include "freertos/event_groups.h"
 #include "freertos/portmacro.h"
-#include "freertos/xtensa_api.h"
+#include "xtensa_api.h"     // Replace with interrupt allocator API (IDF-3891)
 #include "esp_types.h"
 #include "esp_random.h"
 #include "esp_mac.h"
diff --git a/components/esp_wifi/esp32s2/esp_adapter.c b/components/esp_wifi/esp32s2/esp_adapter.c
index b0672498cc..826b6a4fa3 100644
--- a/components/esp_wifi/esp32s2/esp_adapter.c
+++ b/components/esp_wifi/esp32s2/esp_adapter.c
@@ -17,7 +17,7 @@
 #include "freertos/semphr.h"
 #include "freertos/event_groups.h"
 #include "freertos/portmacro.h"
-#include "freertos/xtensa_api.h"
+#include "xtensa_api.h" // Replace with interrupt allocator API (IDF-3891)
 #include "esp_types.h"
 #include "esp_random.h"
 #include "esp_mac.h"
diff --git a/components/esp_wifi/esp32s3/esp_adapter.c b/components/esp_wifi/esp32s3/esp_adapter.c
index e6ca995af7..662041d4ae 100644
--- a/components/esp_wifi/esp32s3/esp_adapter.c
+++ b/components/esp_wifi/esp32s3/esp_adapter.c
@@ -17,7 +17,7 @@
 #include "freertos/semphr.h"
 #include "freertos/event_groups.h"
 #include "freertos/portmacro.h"
-#include "freertos/xtensa_api.h"
+#include "xtensa_api.h" // Replace with interrupt allocator API (IDF-3891)
 #include "esp_types.h"
 #include "esp_random.h"
 #include "esp_mac.h"
diff --git a/components/espcoredump/src/port/xtensa/core_dump_port.c b/components/espcoredump/src/port/xtensa/core_dump_port.c
index 1c1260a7cf..111ce071a7 100644
--- a/components/espcoredump/src/port/xtensa/core_dump_port.c
+++ b/components/espcoredump/src/port/xtensa/core_dump_port.c
@@ -14,7 +14,7 @@
 #include "soc/soc_memory_layout.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/task.h"
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "esp_rom_sys.h"
 #include "esp_core_dump_common.h"
 #include "esp_core_dump_port.h"
diff --git a/components/freertos/FreeRTOS-Kernel-SMP/portable/xtensa/include/freertos/portmacro.h b/components/freertos/FreeRTOS-Kernel-SMP/portable/xtensa/include/freertos/portmacro.h
index 26c6841036..c545338c1a 100644
--- a/components/freertos/FreeRTOS-Kernel-SMP/portable/xtensa/include/freertos/portmacro.h
+++ b/components/freertos/FreeRTOS-Kernel-SMP/portable/xtensa/include/freertos/portmacro.h
@@ -424,7 +424,7 @@ portmacro.h. Therefore, we need to keep these headers around for now to allow th
 #include "portbenchmark.h"
 #include <limits.h>
 #include <xtensa/config/system.h>
-#include <xtensa/xtensa_api.h>
+#include <xtensa_api.h>
 
 /* [refactor-todo] introduce a port wrapper function to avoid including esp_timer.h into the public header */
 #if CONFIG_FREERTOS_RUN_TIME_STATS_USING_ESP_TIMER
diff --git a/components/freertos/FreeRTOS-Kernel-SMP/portable/xtensa/port.c b/components/freertos/FreeRTOS-Kernel-SMP/portable/xtensa/port.c
index cb84e80931..f238dbc6e6 100644
--- a/components/freertos/FreeRTOS-Kernel-SMP/portable/xtensa/port.c
+++ b/components/freertos/FreeRTOS-Kernel-SMP/portable/xtensa/port.c
@@ -13,7 +13,7 @@
 #include "portmacro.h"
 #include "spinlock.h"
 #include "xt_instr_macros.h"
-#include "xtensa/xtensa_context.h"
+#include "xtensa_context.h"
 #include "xtensa/corebits.h"
 #include "xtensa/config/core.h"
 #include "xtensa/config/core-isa.h"
diff --git a/components/freertos/FreeRTOS-Kernel/portable/xtensa/include/freertos/portmacro.h b/components/freertos/FreeRTOS-Kernel/portable/xtensa/include/freertos/portmacro.h
index a386c68609..e6af16de0a 100644
--- a/components/freertos/FreeRTOS-Kernel/portable/xtensa/include/freertos/portmacro.h
+++ b/components/freertos/FreeRTOS-Kernel/portable/xtensa/include/freertos/portmacro.h
@@ -61,7 +61,7 @@
 /* [refactor-todo] These includes are not directly used in this file. They are kept into to prevent a breaking change. Remove these. */
 #include <limits.h>
 #include <xtensa/config/system.h>
-#include <xtensa/xtensa_api.h>
+#include <xtensa_api.h>
 
 /* [refactor-todo] introduce a port wrapper function to avoid including esp_timer.h into the public header */
 #if CONFIG_FREERTOS_RUN_TIME_STATS_USING_ESP_TIMER
diff --git a/components/freertos/FreeRTOS-Kernel/portable/xtensa/port.c b/components/freertos/FreeRTOS-Kernel/portable/xtensa/port.c
index 3c99cf8cfc..e1cba7ab3e 100644
--- a/components/freertos/FreeRTOS-Kernel/portable/xtensa/port.c
+++ b/components/freertos/FreeRTOS-Kernel/portable/xtensa/port.c
@@ -37,7 +37,7 @@
 #include <stdlib.h>
 #include <string.h>
 #include <xtensa/config/core.h>
-#include <xtensa/xtensa_context.h>
+#include <xtensa_context.h>
 #include "soc/soc_caps.h"
 #include "esp_attr.h"
 #include "esp_private/crosscore_int.h"
diff --git a/components/freertos/test_apps/freertos/performance/test_isr_latency.c b/components/freertos/test_apps/freertos/performance/test_isr_latency.c
index 7a13d82668..2375516162 100644
--- a/components/freertos/test_apps/freertos/performance/test_isr_latency.c
+++ b/components/freertos/test_apps/freertos/performance/test_isr_latency.c
@@ -18,7 +18,7 @@
 #include "test_utils.h"
 #if CONFIG_IDF_TARGET_ARCH_XTENSA
 #include "xtensa/hal.h"
-#include "freertos/xtensa_api.h"
+#include "xtensa_api.h"     // Replace with interrupt allocator API (IDF-3891)
 #define TEST_SET_INT_MASK(mask) xt_set_intset(mask)
 #define TEST_CLR_INT_MASK(mask) xt_set_intclear(mask)
 #elif CONFIG_IDF_TARGET_ARCH_RISCV
diff --git a/components/freertos/test_apps/freertos/port/test_fpu_in_isr.c b/components/freertos/test_apps/freertos/port/test_fpu_in_isr.c
index 3ca6e90046..cedba740bf 100644
--- a/components/freertos/test_apps/freertos/port/test_fpu_in_isr.c
+++ b/components/freertos/test_apps/freertos/port/test_fpu_in_isr.c
@@ -16,7 +16,7 @@
 #if SOC_CPU_HAS_FPU && CONFIG_FREERTOS_FPU_IN_ISR
 
 // We can use xtensa API here as currently, non of the RISC-V targets have an FPU
-#include "xtensa/xtensa_api.h"
+#include "xtensa_api.h"     // Replace with interrupt allocator API (IDF-3891)
 #include "esp_intr_alloc.h"
 
 #define SW_ISR_LEVEL_1      7
diff --git a/components/freertos/test_apps/freertos/port/test_xtensa_loadstore_handler.c b/components/freertos/test_apps/freertos/port/test_xtensa_loadstore_handler.c
index cbfc2774c5..1618b57a95 100644
--- a/components/freertos/test_apps/freertos/port/test_xtensa_loadstore_handler.c
+++ b/components/freertos/test_apps/freertos/port/test_xtensa_loadstore_handler.c
@@ -1,5 +1,5 @@
 /*
- * SPDX-FileCopyrightText: 2022 Espressif Systems (Shanghai) CO LTD
+ * SPDX-FileCopyrightText: 2022-2023 Espressif Systems (Shanghai) CO LTD
  *
  * SPDX-License-Identifier: Apache-2.0
  */
@@ -15,10 +15,7 @@
 #include "esp_random.h"
 #include "unity.h"
 
-#if CONFIG_IDF_TARGET_ARCH_XTENSA
-#include "freertos/xtensa_api.h"
-
-#ifdef CONFIG_ESP32_IRAM_AS_8BIT_ACCESSIBLE_MEMORY
+#if CONFIG_IDF_TARGET_ARCH_XTENSA && CONFIG_ESP32_IRAM_AS_8BIT_ACCESSIBLE_MEMORY
 TEST_CASE("LoadStore Exception handler", "[freertos]")
 {
     int32_t val0 = 0xDEADBEEF;
@@ -128,5 +125,4 @@ TEST_CASE("LoadStore Exception handler", "[freertos]")
     TEST_ASSERT_TRUE(heap_caps_check_integrity_all(true));
     heap_caps_free(arr);
 }
-#endif // CONFIG_ESP32_IRAM_AS_8BIT_ACCESSIBLE_MEMORY
-#endif // CONFIG_IDF_TARGET_ARCH_XTENSA
+#endif // CONFIG_IDF_TARGET_ARCH_XTENSA && CONFIG_ESP32_IRAM_AS_8BIT_ACCESSIBLE_MEMORY
diff --git a/components/mbedtls/test_apps/main/test_aes_sha_rsa.c b/components/mbedtls/test_apps/main/test_aes_sha_rsa.c
index 497180fba1..650d7b7882 100644
--- a/components/mbedtls/test_apps/main/test_aes_sha_rsa.c
+++ b/components/mbedtls/test_apps/main/test_aes_sha_rsa.c
@@ -14,7 +14,6 @@
 #include "freertos/FreeRTOS.h"
 #include "freertos/task.h"
 #include "freertos/semphr.h"
-#include "freertos/xtensa_timer.h"
 #include "unity.h"
 #include "test_utils.h"
 #include "esp32/rom/sha.h"
diff --git a/components/xtensa/deprecated_include/freertos/xtensa_api.h b/components/xtensa/deprecated_include/freertos/xtensa_api.h
index 1e506180ee..891d1f59f6 100644
--- a/components/xtensa/deprecated_include/freertos/xtensa_api.h
+++ b/components/xtensa/deprecated_include/freertos/xtensa_api.h
@@ -6,6 +6,6 @@
 
 #pragma once
 
-/* This header file has been moved, thus `#include <freertos/xtensa_api.h>` is deprecated. Please use `#include <xtensa_api.h>` instead */
-/* Todo: IDF-7230 */
-#include <xtensa/xtensa_api.h>
+#warning "This header file has been moved, thus `#include <freertos/xtensa_api.h>` is deprecated. Please use `#include <xtensa_api.h>` instead"
+
+#include <xtensa_api.h>
diff --git a/components/xtensa/deprecated_include/freertos/xtensa_context.h b/components/xtensa/deprecated_include/freertos/xtensa_context.h
index 83c7a762b2..fda0bf23e3 100644
--- a/components/xtensa/deprecated_include/freertos/xtensa_context.h
+++ b/components/xtensa/deprecated_include/freertos/xtensa_context.h
@@ -6,6 +6,6 @@
 
 #pragma once
 
-/* This header file has been moved, thus `#include <freertos/xtensa_context.h>` is deprecated. Please use `#include <xtensa_context.h>` instead */
-/* Todo: IDF-7230 */
-#include <xtensa/xtensa_context.h>
+#warning "This header file has been moved, thus `#include <freertos/xtensa_context.h>` is deprecated. Please use `#include <xtensa_context.h>` instead"
+
+#include <xtensa_context.h>
diff --git a/components/xtensa/deprecated_include/freertos/xtensa_timer.h b/components/xtensa/deprecated_include/freertos/xtensa_timer.h
index 40f7223f44..5f33d4b91c 100644
--- a/components/xtensa/deprecated_include/freertos/xtensa_timer.h
+++ b/components/xtensa/deprecated_include/freertos/xtensa_timer.h
@@ -6,6 +6,6 @@
 
 #pragma once
 
-/* This header file has been moved, thus `#include <freertos/xtensa_timer.h>` is deprecated. Please use `#include <xtensa_timer.h>` instead */
-/* Todo: IDF-7230 */
+#warning "This header file has been moved, thus `#include <freertos/xtensa_timer.h>` is deprecated. Please use `#include <xtensa_timer.h>` instead"
+
 #include <xtensa_timer.h>
diff --git a/components/xtensa/deprecated_include/xtensa/xtensa_api.h b/components/xtensa/deprecated_include/xtensa/xtensa_api.h
index dbcbfd91c8..71bd8f3248 100644
--- a/components/xtensa/deprecated_include/xtensa/xtensa_api.h
+++ b/components/xtensa/deprecated_include/xtensa/xtensa_api.h
@@ -6,6 +6,6 @@
 
 #pragma once
 
-/* This header file has been moved, thus `#include <xtensa/xtensa_api.h>` is deprecated. Please use `#include <xtensa_api.h>` instead */
-/* Todo: IDF-7230 */
+#warning "This header file has been moved, thus `#include <xtensa/xtensa_api.h>` is deprecated. Please use `#include <xtensa_api.h>` instead"
+
 #include <xtensa_api.h>
diff --git a/components/xtensa/deprecated_include/xtensa/xtensa_context.h b/components/xtensa/deprecated_include/xtensa/xtensa_context.h
index e49c7e5df8..baef27983e 100644
--- a/components/xtensa/deprecated_include/xtensa/xtensa_context.h
+++ b/components/xtensa/deprecated_include/xtensa/xtensa_context.h
@@ -6,6 +6,6 @@
 
 #pragma once
 
-/* This header file has been moved, thus `#include <xtensa/xtensa_context.h>` is deprecated. Please use `#include <xtensa_context.h>` instead */
-/* Todo: IDF-7230 */
+#warning "This header file has been moved, thus `#include <xtensa/xtensa_context.h>` is deprecated. Please use `#include <xtensa_context.h>` instead"
+
 #include <xtensa_context.h>
diff --git a/components/xtensa/deprecated_include/xtensa/xtensa_timer.h b/components/xtensa/deprecated_include/xtensa/xtensa_timer.h
index 7df0c8d502..b17332c9f1 100644
--- a/components/xtensa/deprecated_include/xtensa/xtensa_timer.h
+++ b/components/xtensa/deprecated_include/xtensa/xtensa_timer.h
@@ -6,6 +6,6 @@
 
 #pragma once
 
-/* This header file has been moved, thus `#include <xtensa/xtensa_timer.h>` is deprecated. Please use `#include <xtensa_timer.h>` instead */
-/* Todo: IDF-7230 */
+#warning "This header file has been moved, thus `#include <xtensa/xtensa_timer.h>` is deprecated. Please use `#include <xtensa_timer.h>` instead"
+
 #include <xtensa_timer.h>
diff --git a/components/xtensa/xtensa_intr.c b/components/xtensa/xtensa_intr.c
index c02f82d070..4d374aad50 100644
--- a/components/xtensa/xtensa_intr.c
+++ b/components/xtensa/xtensa_intr.c
@@ -31,7 +31,7 @@
 
 #include <xtensa/config/core.h>
 #include "esp_attr.h"
-#include "xtensa/xtensa_api.h"
+#include "xtensa_api.h"
 #include "sdkconfig.h"
 #include "esp_rom_sys.h"
 
diff --git a/components/xtensa/xtensa_intr_asm.S b/components/xtensa/xtensa_intr_asm.S
index 79d9beafe9..27fe781bfd 100644
--- a/components/xtensa/xtensa_intr_asm.S
+++ b/components/xtensa/xtensa_intr_asm.S
@@ -36,7 +36,7 @@
 #include <xtensa/hal.h>
 #include <xtensa/config/core.h>
 
-#include "xtensa/xtensa_context.h"
+#include "xtensa_context.h"
 
 /*
  * When compiling for G0-only, we don't have FreeRTOS component.
diff --git a/docs/en/migration-guides/release-5.x/5.2/system.rst b/docs/en/migration-guides/release-5.x/5.2/system.rst
index 1cf76ae4be..916ad605f3 100644
--- a/docs/en/migration-guides/release-5.x/5.2/system.rst
+++ b/docs/en/migration-guides/release-5.x/5.2/system.rst
@@ -11,4 +11,13 @@ Task Snapshot
 
 The Task Snapshot API has been made private due to a lack of a practical way for the API to be used from user code (the scheduler must be halted before the API can be called).
 
-As a result, the ``#include "freertos/task_snapshot.h"`` include path has been deprecated.
\ No newline at end of file
+.. only:: CONFIG_IDF_TARGET_ARCH_XTENSA
+
+    Xtensa
+    ------
+
+    A number of legacy include paths for Xtensa headers have been deprecated:
+
+    - ``#include "freertos/xtensa_api.h"`` is deprecated, please use ``#include "xtensa_api.h"`` instead.
+    - ``#include "freertos/xtensa_context.h"`` is deprecated, please use ``#include "xtensa_context.h"`` instead.
+    - ``#include "freertos/xtensa_timer.h"`` is deprecated, please use ``#include "xtensa_timer.h"`` instead.
diff --git a/examples/bluetooth/bluedroid/classic_bt/a2dp_sink/main/bt_app_core.c b/examples/bluetooth/bluedroid/classic_bt/a2dp_sink/main/bt_app_core.c
index 29ce385feb..29c915e893 100644
--- a/examples/bluetooth/bluedroid/classic_bt/a2dp_sink/main/bt_app_core.c
+++ b/examples/bluetooth/bluedroid/classic_bt/a2dp_sink/main/bt_app_core.c
@@ -7,7 +7,6 @@
 #include <stdint.h>
 #include <string.h>
 #include <stdbool.h>
-#include "freertos/xtensa_api.h"
 #include "freertos/FreeRTOSConfig.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/queue.h"
diff --git a/examples/bluetooth/bluedroid/classic_bt/bt_l2cap_client/main/bt_app_core.c b/examples/bluetooth/bluedroid/classic_bt/bt_l2cap_client/main/bt_app_core.c
index 58b22dddea..89354ac860 100644
--- a/examples/bluetooth/bluedroid/classic_bt/bt_l2cap_client/main/bt_app_core.c
+++ b/examples/bluetooth/bluedroid/classic_bt/bt_l2cap_client/main/bt_app_core.c
@@ -7,7 +7,6 @@
 #include <stdint.h>
 #include <string.h>
 #include <stdbool.h>
-#include "freertos/xtensa_api.h"
 #include "freertos/FreeRTOSConfig.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/queue.h"
diff --git a/examples/bluetooth/bluedroid/classic_bt/bt_l2cap_server/main/bt_app_core.c b/examples/bluetooth/bluedroid/classic_bt/bt_l2cap_server/main/bt_app_core.c
index 58b22dddea..89354ac860 100644
--- a/examples/bluetooth/bluedroid/classic_bt/bt_l2cap_server/main/bt_app_core.c
+++ b/examples/bluetooth/bluedroid/classic_bt/bt_l2cap_server/main/bt_app_core.c
@@ -7,7 +7,6 @@
 #include <stdint.h>
 #include <string.h>
 #include <stdbool.h>
-#include "freertos/xtensa_api.h"
 #include "freertos/FreeRTOSConfig.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/queue.h"
diff --git a/examples/bluetooth/bluedroid/classic_bt/bt_spp_initiator/main/console_uart.c b/examples/bluetooth/bluedroid/classic_bt/bt_spp_initiator/main/console_uart.c
index bde63273b7..7e10c2ea10 100644
--- a/examples/bluetooth/bluedroid/classic_bt/bt_spp_initiator/main/console_uart.c
+++ b/examples/bluetooth/bluedroid/classic_bt/bt_spp_initiator/main/console_uart.c
@@ -5,7 +5,6 @@
  */
 
 #include "driver/uart.h"
-#include "freertos/xtensa_api.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/task.h"
 #include "freertos/queue.h"
diff --git a/examples/bluetooth/bluedroid/classic_bt/bt_spp_vfs_acceptor/main/spp_task.c b/examples/bluetooth/bluedroid/classic_bt/bt_spp_vfs_acceptor/main/spp_task.c
index f944aa729e..275df04fda 100644
--- a/examples/bluetooth/bluedroid/classic_bt/bt_spp_vfs_acceptor/main/spp_task.c
+++ b/examples/bluetooth/bluedroid/classic_bt/bt_spp_vfs_acceptor/main/spp_task.c
@@ -7,7 +7,6 @@
 #include <stdint.h>
 #include <string.h>
 #include <stdbool.h>
-#include "freertos/xtensa_api.h"
 #include "freertos/FreeRTOSConfig.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/queue.h"
diff --git a/examples/bluetooth/bluedroid/classic_bt/bt_spp_vfs_initiator/main/spp_task.c b/examples/bluetooth/bluedroid/classic_bt/bt_spp_vfs_initiator/main/spp_task.c
index f944aa729e..275df04fda 100644
--- a/examples/bluetooth/bluedroid/classic_bt/bt_spp_vfs_initiator/main/spp_task.c
+++ b/examples/bluetooth/bluedroid/classic_bt/bt_spp_vfs_initiator/main/spp_task.c
@@ -7,7 +7,6 @@
 #include <stdint.h>
 #include <string.h>
 #include <stdbool.h>
-#include "freertos/xtensa_api.h"
 #include "freertos/FreeRTOSConfig.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/queue.h"
diff --git a/examples/bluetooth/bluedroid/classic_bt/hfp_ag/main/bt_app_core.c b/examples/bluetooth/bluedroid/classic_bt/hfp_ag/main/bt_app_core.c
index 799ea803f6..c1b8ba81b8 100644
--- a/examples/bluetooth/bluedroid/classic_bt/hfp_ag/main/bt_app_core.c
+++ b/examples/bluetooth/bluedroid/classic_bt/hfp_ag/main/bt_app_core.c
@@ -7,7 +7,6 @@
 #include <stdint.h>
 #include <string.h>
 #include <stdbool.h>
-#include "freertos/xtensa_api.h"
 #include "freertos/FreeRTOSConfig.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/queue.h"
diff --git a/examples/bluetooth/bluedroid/classic_bt/hfp_hf/main/bt_app_core.c b/examples/bluetooth/bluedroid/classic_bt/hfp_hf/main/bt_app_core.c
index 549ba82af0..c8762d8313 100644
--- a/examples/bluetooth/bluedroid/classic_bt/hfp_hf/main/bt_app_core.c
+++ b/examples/bluetooth/bluedroid/classic_bt/hfp_hf/main/bt_app_core.c
@@ -7,7 +7,6 @@
 #include <stdint.h>
 #include <string.h>
 #include <stdbool.h>
-#include "freertos/xtensa_api.h"
 #include "freertos/FreeRTOSConfig.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/queue.h"
diff --git a/examples/bluetooth/bluedroid/coex/a2dp_gatts_coex/main/bt_app_core.c b/examples/bluetooth/bluedroid/coex/a2dp_gatts_coex/main/bt_app_core.c
index 29ce385feb..29c915e893 100644
--- a/examples/bluetooth/bluedroid/coex/a2dp_gatts_coex/main/bt_app_core.c
+++ b/examples/bluetooth/bluedroid/coex/a2dp_gatts_coex/main/bt_app_core.c
@@ -7,7 +7,6 @@
 #include <stdint.h>
 #include <string.h>
 #include <stdbool.h>
-#include "freertos/xtensa_api.h"
 #include "freertos/FreeRTOSConfig.h"
 #include "freertos/FreeRTOS.h"
 #include "freertos/queue.h"
diff --git a/tools/test_apps/system/memprot/main/esp32s2/test_panic.c b/tools/test_apps/system/memprot/main/esp32s2/test_panic.c
index 0cd853205b..4f26cc86a7 100644
--- a/tools/test_apps/system/memprot/main/esp32s2/test_panic.c
+++ b/tools/test_apps/system/memprot/main/esp32s2/test_panic.c
@@ -4,7 +4,7 @@
  * SPDX-License-Identifier: Apache-2.0
  */
 
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "esp_private/panic_internal.h"
 
 extern void esp_panic_handler(panic_info_t *info);
diff --git a/tools/test_apps/system/memprot/main/esp32s3/test_panic.c b/tools/test_apps/system/memprot/main/esp32s3/test_panic.c
index b126e537d2..a1071aa00c 100644
--- a/tools/test_apps/system/memprot/main/esp32s3/test_panic.c
+++ b/tools/test_apps/system/memprot/main/esp32s3/test_panic.c
@@ -4,7 +4,7 @@
  * SPDX-License-Identifier: Apache-2.0
  */
 
-#include "freertos/xtensa_context.h"
+#include "xtensa_context.h"
 #include "esp_private/panic_internal.h"
 #include "hal/wdt_hal.h"
 
diff --git a/tools/test_apps/system/panic/main/panic_utils/memprot_panic_utils_xtensa.c b/tools/test_apps/system/panic/main/panic_utils/memprot_panic_utils_xtensa.c
index f67e81aed7..13de733dc7 100644
--- a/tools/test_apps/system/panic/main/panic_utils/memprot_panic_utils_xtensa.c
+++ b/tools/test_apps/system/panic/main/panic_utils/memprot_panic_utils_xtensa.c
@@ -4,7 +4,6 @@
  * SPDX-License-Identifier: Apache-2.0
  */
 
-#include "freertos/xtensa_context.h"
 #include "esp_private/panic_internal.h"
 
 #include "esp_rom_sys.h"