diff --git a/components/driver/i2s/i2s_common.c b/components/driver/i2s/i2s_common.c
index 166098803b..c9ade79d54 100644
--- a/components/driver/i2s/i2s_common.c
+++ b/components/driver/i2s/i2s_common.c
@@ -375,34 +375,39 @@ uint32_t i2s_get_buf_size(i2s_chan_handle_t handle, uint32_t data_bit_width, uin
 esp_err_t i2s_free_dma_desc(i2s_chan_handle_t handle)
 {
     I2S_NULL_POINTER_CHECK(TAG, handle);
-    if (!handle->dma.desc) {
-        return ESP_OK;
-    }
-    for (int i = 0; i < handle->dma.desc_num; i++) {
-        if (handle->dma.bufs[i]) {
-            free(handle->dma.bufs[i]);
-        }
-        if (handle->dma.desc[i]) {
-            free(handle->dma.desc[i]);
-        }
-    }
-    if (handle->dma.bufs) {
-        free(handle->dma.bufs);
-    }
+    handle->dma.buf_size = 0;
+
     if (handle->dma.desc) {
+        for (int i = 0; i < handle->dma.desc_num; i++) {
+            if (handle->dma.desc[i]) {
+                free(handle->dma.desc[i]);
+                handle->dma.desc[i] = NULL;
+            }
+        }
         free(handle->dma.desc);
     }
     handle->dma.desc = NULL;
 
+    if (handle->dma.bufs) {
+        for (int i = 0; i < handle->dma.desc_num; i++) {
+            if (handle->dma.bufs[i]) {
+                free(handle->dma.bufs[i]);
+                handle->dma.bufs[i] = NULL;
+            }
+        }
+        free(handle->dma.bufs);
+        handle->dma.bufs = NULL;
+    }
+
     return ESP_OK;
 }
 
-esp_err_t i2s_alloc_dma_desc(i2s_chan_handle_t handle, uint32_t num, uint32_t bufsize)
+esp_err_t i2s_alloc_dma_desc(i2s_chan_handle_t handle, uint32_t bufsize)
 {
     I2S_NULL_POINTER_CHECK(TAG, handle);
     esp_err_t ret = ESP_OK;
     ESP_RETURN_ON_FALSE(bufsize <= I2S_DMA_BUFFER_MAX_SIZE, ESP_ERR_INVALID_ARG, TAG, "dma buffer can't be bigger than %d", I2S_DMA_BUFFER_MAX_SIZE);
-    handle->dma.desc_num = num;
+    uint32_t num = handle->dma.desc_num;
     handle->dma.buf_size = bufsize;
 
     /* Descriptors must be in the internal RAM */
diff --git a/components/driver/i2s/i2s_pdm.c b/components/driver/i2s/i2s_pdm.c
index 41601044d2..1ed6aea7e7 100644
--- a/components/driver/i2s/i2s_pdm.c
+++ b/components/driver/i2s/i2s_pdm.c
@@ -1,5 +1,5 @@
 /*
- * SPDX-FileCopyrightText: 2022-2024 Espressif Systems (Shanghai) CO LTD
+ * SPDX-FileCopyrightText: 2022-2025 Espressif Systems (Shanghai) CO LTD
  *
  * SPDX-License-Identifier: Apache-2.0
  */
@@ -44,7 +44,8 @@ static esp_err_t i2s_pdm_tx_calculate_clock(i2s_chan_handle_t handle, const i2s_
     clk_info->mclk_div = clk_info->sclk / clk_info->mclk;
 
     /* Check if the configuration is correct. Use float for check in case the mclk division might be carried up in the fine division calculation */
-    ESP_RETURN_ON_FALSE(clk_info->sclk / (float)clk_info->mclk > 1.99, ESP_ERR_INVALID_ARG, TAG, "sample rate is too large");
+    ESP_RETURN_ON_FALSE((float)clk_info->sclk > clk_info->mclk * 1.99, ESP_ERR_INVALID_ARG, TAG, "sample rate is too large");
+    ESP_RETURN_ON_FALSE(clk_info->mclk_div < 256, ESP_ERR_INVALID_ARG, TAG, "sample rate is too small");
     /* Set up sampling configuration */
     i2s_ll_tx_set_pdm_fpfs(handle->controller->hal.dev, pdm_tx_clk->up_sample_fp, pdm_tx_clk->up_sample_fs);
     i2s_ll_tx_set_pdm_over_sample_ratio(handle->controller->hal.dev, over_sample_ratio);
@@ -89,9 +90,8 @@ static esp_err_t i2s_pdm_tx_set_slot(i2s_chan_handle_t handle, const i2s_pdm_tx_
     uint32_t buf_size = i2s_get_buf_size(handle, slot_cfg->data_bit_width, handle->dma.frame_num);
     /* The DMA buffer need to re-allocate if the buffer size changed */
     if (handle->dma.buf_size != buf_size) {
-        handle->dma.buf_size = buf_size;
         ESP_RETURN_ON_ERROR(i2s_free_dma_desc(handle), TAG, "failed to free the old dma descriptor");
-        ESP_RETURN_ON_ERROR(i2s_alloc_dma_desc(handle, handle->dma.desc_num, buf_size),
+        ESP_RETURN_ON_ERROR(i2s_alloc_dma_desc(handle, buf_size),
                             TAG, "allocate memory for dma descriptor failed");
     }
     /* Share bck and ws signal in full-duplex mode */
@@ -333,7 +333,8 @@ static esp_err_t i2s_pdm_rx_calculate_clock(i2s_chan_handle_t handle, const i2s_
     clk_info->mclk_div = clk_info->sclk / clk_info->mclk;
 
     /* Check if the configuration is correct. Use float for check in case the mclk division might be carried up in the fine division calculation */
-    ESP_RETURN_ON_FALSE(clk_info->sclk / (float)clk_info->mclk > 1.99, ESP_ERR_INVALID_ARG, TAG, "sample rate is too large");
+    ESP_RETURN_ON_FALSE((float)clk_info->sclk > clk_info->mclk * 1.99, ESP_ERR_INVALID_ARG, TAG, "sample rate is too large");
+    ESP_RETURN_ON_FALSE(clk_info->mclk_div < I2S_LL_CLK_FRAC_DIV_N_MAX, ESP_ERR_INVALID_ARG, TAG, "sample rate is too small");
     /* Set down-sampling configuration */
     i2s_ll_rx_set_pdm_dsr(handle->controller->hal.dev, pdm_rx_clk->dn_sample_mode);
     return ESP_OK;
@@ -370,9 +371,8 @@ static esp_err_t i2s_pdm_rx_set_slot(i2s_chan_handle_t handle, const i2s_pdm_rx_
     uint32_t buf_size = i2s_get_buf_size(handle, slot_cfg->data_bit_width, handle->dma.frame_num);
     /* The DMA buffer need to re-allocate if the buffer size changed */
     if (handle->dma.buf_size != buf_size) {
-        handle->dma.buf_size = buf_size;
         ESP_RETURN_ON_ERROR(i2s_free_dma_desc(handle), TAG, "failed to free the old dma descriptor");
-        ESP_RETURN_ON_ERROR(i2s_alloc_dma_desc(handle, handle->dma.desc_num, buf_size),
+        ESP_RETURN_ON_ERROR(i2s_alloc_dma_desc(handle, buf_size),
                             TAG, "allocate memory for dma descriptor failed");
     }
     /* Share bck and ws signal in full-duplex mode */
diff --git a/components/driver/i2s/i2s_private.h b/components/driver/i2s/i2s_private.h
index f650c2a6f3..028117ee3d 100644
--- a/components/driver/i2s/i2s_private.h
+++ b/components/driver/i2s/i2s_private.h
@@ -150,7 +150,6 @@ esp_err_t i2s_free_dma_desc(i2s_chan_handle_t handle);
  * @brief Allocate memory for I2S DMA descriptor and DMA buffer
  *
  * @param handle        I2S channel handle
- * @param num           Number of DMA descriptors
  * @param bufsize       The DMA buffer size
  *
  * @return
@@ -158,7 +157,7 @@ esp_err_t i2s_free_dma_desc(i2s_chan_handle_t handle);
  *      - ESP_ERR_INVALID_ARG   NULL pointer or bufsize is too big
  *      - ESP_ERR_NO_MEM        No memory for DMA descriptor and DMA buffer
  */
-esp_err_t i2s_alloc_dma_desc(i2s_chan_handle_t handle, uint32_t num, uint32_t bufsize);
+esp_err_t i2s_alloc_dma_desc(i2s_chan_handle_t handle, uint32_t bufsize);
 
 /**
  * @brief Get DMA buffer size
diff --git a/components/driver/i2s/i2s_std.c b/components/driver/i2s/i2s_std.c
index 896d3eff83..1b0709f7dd 100644
--- a/components/driver/i2s/i2s_std.c
+++ b/components/driver/i2s/i2s_std.c
@@ -49,7 +49,8 @@ static esp_err_t i2s_std_calculate_clock(i2s_chan_handle_t handle, const i2s_std
     clk_info->mclk_div = clk_info->sclk / clk_info->mclk;
 
     /* Check if the configuration is correct. Use float for check in case the mclk division might be carried up in the fine division calculation */
-    ESP_RETURN_ON_FALSE(clk_info->sclk / (float)clk_info->mclk > 1.99, ESP_ERR_INVALID_ARG, TAG, "sample rate or mclk_multiple is too large for the current clock source");
+    ESP_RETURN_ON_FALSE((float)clk_info->sclk > clk_info->mclk * 1.99, ESP_ERR_INVALID_ARG, TAG, "sample rate is too large");
+    ESP_RETURN_ON_FALSE(clk_info->mclk_div < I2S_LL_CLK_FRAC_DIV_N_MAX, ESP_ERR_INVALID_ARG, TAG, "sample rate is too small");
 
     return ESP_OK;
 }
@@ -94,9 +95,8 @@ static esp_err_t i2s_std_set_slot(i2s_chan_handle_t handle, const i2s_std_slot_c
     uint32_t buf_size = i2s_get_buf_size(handle, slot_cfg->data_bit_width, handle->dma.frame_num);
     /* The DMA buffer need to re-allocate if the buffer size changed */
     if (handle->dma.buf_size != buf_size) {
-        handle->dma.buf_size = buf_size;
         ESP_RETURN_ON_ERROR(i2s_free_dma_desc(handle), TAG, "failed to free the old dma descriptor");
-        ESP_RETURN_ON_ERROR(i2s_alloc_dma_desc(handle, handle->dma.desc_num, buf_size),
+        ESP_RETURN_ON_ERROR(i2s_alloc_dma_desc(handle, buf_size),
                             TAG, "allocate memory for dma descriptor failed");
     }
     bool is_slave = handle->role == I2S_ROLE_SLAVE;
diff --git a/components/driver/i2s/i2s_tdm.c b/components/driver/i2s/i2s_tdm.c
index 573e1e915c..4a0c06a71c 100644
--- a/components/driver/i2s/i2s_tdm.c
+++ b/components/driver/i2s/i2s_tdm.c
@@ -60,7 +60,8 @@ static esp_err_t i2s_tdm_calculate_clock(i2s_chan_handle_t handle, const i2s_tdm
     clk_info->mclk_div = clk_info->sclk / clk_info->mclk;
 
     /* Check if the configuration is correct. Use float for check in case the mclk division might be carried up in the fine division calculation */
-    ESP_RETURN_ON_FALSE(clk_info->sclk / (float)clk_info->mclk > 1.99, ESP_ERR_INVALID_ARG, TAG, "sample rate or mclk_multiple is too large for the current clock source");
+    ESP_RETURN_ON_FALSE((float)clk_info->sclk > clk_info->mclk * 1.99, ESP_ERR_INVALID_ARG, TAG, "sample rate is too large");
+    ESP_RETURN_ON_FALSE(clk_info->mclk_div < I2S_LL_CLK_FRAC_DIV_N_MAX, ESP_ERR_INVALID_ARG, TAG, "sample rate is too small");
 
     return ESP_OK;
 }
@@ -107,9 +108,8 @@ static esp_err_t i2s_tdm_set_slot(i2s_chan_handle_t handle, const i2s_tdm_slot_c
     uint32_t buf_size = i2s_get_buf_size(handle, slot_cfg->data_bit_width, handle->dma.frame_num);
     /* The DMA buffer need to re-allocate if the buffer size changed */
     if (handle->dma.buf_size != buf_size) {
-        handle->dma.buf_size = buf_size;
         ESP_RETURN_ON_ERROR(i2s_free_dma_desc(handle), TAG, "failed to free the old dma descriptor");
-        ESP_RETURN_ON_ERROR(i2s_alloc_dma_desc(handle, handle->dma.desc_num, buf_size),
+        ESP_RETURN_ON_ERROR(i2s_alloc_dma_desc(handle, buf_size),
                             TAG, "allocate memory for dma descriptor failed");
     }
     bool is_slave = handle->role == I2S_ROLE_SLAVE;
diff --git a/components/hal/esp32/include/hal/i2s_ll.h b/components/hal/esp32/include/hal/i2s_ll.h
index 552cde83c8..8ee2725fc8 100644
--- a/components/hal/esp32/include/hal/i2s_ll.h
+++ b/components/hal/esp32/include/hal/i2s_ll.h
@@ -30,6 +30,8 @@ extern "C" {
 #define I2S_LL_AD_BCK_FACTOR           (2)
 #define I2S_LL_PDM_BCK_FACTOR          (64)
 
+#define I2S_LL_CLK_FRAC_DIV_N_MAX  256 // I2S_MCLK = I2S_SRC_CLK / (N + b/a), the N register is 8 bit-width
+
 #define I2S_LL_MCLK_DIVIDER_BIT_WIDTH  (6)
 #define I2S_LL_MCLK_DIVIDER_MAX        ((1 << I2S_LL_MCLK_DIVIDER_BIT_WIDTH) - 1)
 
diff --git a/components/hal/esp32c3/include/hal/i2s_ll.h b/components/hal/esp32c3/include/hal/i2s_ll.h
index d056b140ef..4ecc51c7ea 100644
--- a/components/hal/esp32c3/include/hal/i2s_ll.h
+++ b/components/hal/esp32c3/include/hal/i2s_ll.h
@@ -29,6 +29,8 @@ extern "C" {
 #define I2S_LL_TDM_CH_MASK             (0xffff)
 #define I2S_LL_PDM_BCK_FACTOR          (64)
 
+#define I2S_LL_CLK_FRAC_DIV_N_MAX  256 // I2S_MCLK = I2S_SRC_CLK / (N + b/a), the N register is 8 bit-width
+
 #define I2S_LL_MCLK_DIVIDER_BIT_WIDTH  (9)
 #define I2S_LL_MCLK_DIVIDER_MAX        ((1 << I2S_LL_MCLK_DIVIDER_BIT_WIDTH) - 1)
 #define I2S_LL_SLOT_FRAME_BIT_MAX  128 // Up-to 128 bits in one frame, determined by MAX(half_sample_bits) * 2
diff --git a/components/hal/esp32c6/include/hal/i2s_ll.h b/components/hal/esp32c6/include/hal/i2s_ll.h
index 9bd862c163..b324668fe7 100644
--- a/components/hal/esp32c6/include/hal/i2s_ll.h
+++ b/components/hal/esp32c6/include/hal/i2s_ll.h
@@ -30,6 +30,8 @@ extern "C" {
 #define I2S_LL_TDM_CH_MASK             (0xffff)
 #define I2S_LL_PDM_BCK_FACTOR          (64)
 
+#define I2S_LL_CLK_FRAC_DIV_N_MAX  256 // I2S_MCLK = I2S_SRC_CLK / (N + b/a), the N register is 8 bit-width
+
 #define I2S_LL_MCLK_DIVIDER_BIT_WIDTH  (9)
 #define I2S_LL_MCLK_DIVIDER_MAX        ((1 << I2S_LL_MCLK_DIVIDER_BIT_WIDTH) - 1)
 #define I2S_LL_SLOT_FRAME_BIT_MAX  128 // Up-to 128 bits in one frame, determined by MAX(half_sample_bits) * 2
diff --git a/components/hal/esp32h2/include/hal/i2s_ll.h b/components/hal/esp32h2/include/hal/i2s_ll.h
index 2d3c97c152..e2530a47fc 100644
--- a/components/hal/esp32h2/include/hal/i2s_ll.h
+++ b/components/hal/esp32h2/include/hal/i2s_ll.h
@@ -30,6 +30,8 @@ extern "C" {
 #define I2S_LL_TDM_CH_MASK             (0xffff)
 #define I2S_LL_PDM_BCK_FACTOR          (64)
 
+#define I2S_LL_CLK_FRAC_DIV_N_MAX  256 // I2S_MCLK = I2S_SRC_CLK / (N + b/a), the N register is 8 bit-width
+
 #define I2S_LL_MCLK_DIVIDER_BIT_WIDTH  (9)
 #define I2S_LL_MCLK_DIVIDER_MAX        ((1 << I2S_LL_MCLK_DIVIDER_BIT_WIDTH) - 1)
 #define I2S_LL_SLOT_FRAME_BIT_MAX  512 // Up-to 512 bits in one frame, determined by MAX(half_sample_bits) * 2
diff --git a/components/hal/esp32s2/include/hal/i2s_ll.h b/components/hal/esp32s2/include/hal/i2s_ll.h
index eb12347cb0..0205c89010 100644
--- a/components/hal/esp32s2/include/hal/i2s_ll.h
+++ b/components/hal/esp32s2/include/hal/i2s_ll.h
@@ -30,6 +30,8 @@ extern "C" {
 
 #define I2S_LL_BCK_MAX_PRESCALE  (64)
 
+#define I2S_LL_CLK_FRAC_DIV_N_MAX  256 // I2S_MCLK = I2S_SRC_CLK / (N + b/a), the N register is 8 bit-width
+
 #define I2S_LL_MCLK_DIVIDER_BIT_WIDTH  (6)
 #define I2S_LL_MCLK_DIVIDER_MAX        ((1 << I2S_LL_MCLK_DIVIDER_BIT_WIDTH) - 1)
 
diff --git a/components/hal/esp32s3/include/hal/i2s_ll.h b/components/hal/esp32s3/include/hal/i2s_ll.h
index f5fab4c40b..6a51da4613 100644
--- a/components/hal/esp32s3/include/hal/i2s_ll.h
+++ b/components/hal/esp32s3/include/hal/i2s_ll.h
@@ -30,6 +30,8 @@ extern "C" {
 #define I2S_LL_TDM_CH_MASK (0xffff)
 #define I2S_LL_PDM_BCK_FACTOR          (64)
 
+#define I2S_LL_CLK_FRAC_DIV_N_MAX  256 // I2S_MCLK = I2S_SRC_CLK / (N + b/a), the N register is 8 bit-width
+
 #define I2S_LL_MCLK_DIVIDER_BIT_WIDTH  (9)
 #define I2S_LL_MCLK_DIVIDER_MAX        ((1 << I2S_LL_MCLK_DIVIDER_BIT_WIDTH) - 1)
 #define I2S_LL_SLOT_FRAME_BIT_MAX  128 // Up-to 128 bits in one frame, determined by MAX(half_sample_bits) * 2