diff --git a/gcc/config/riscv/riscv-vsetvl.cc b/gcc/config/riscv/riscv-vsetvl.cc
index 609f86d8704..39b4d21210b 100644
--- a/gcc/config/riscv/riscv-vsetvl.cc
+++ b/gcc/config/riscv/riscv-vsetvl.cc
@@ -1676,72 +1676,27 @@ avl_info::single_source_equal_p (const avl_info &other) const
 bool
 avl_info::multiple_source_equal_p (const avl_info &other) const
 {
-  /* TODO: We don't do too much optimization here since it's
-     too complicated in case of analyzing the PHI node.
+  /* When the def info is same in RTL_SSA namespace, it's safe
+     to consider they are avl compatible.  */
+  if (m_source == other.get_source ())
+    return true;
 
-     For example:
-       void f (void * restrict in, void * restrict out, int n, int m, int cond)
-	{
-	  size_t vl;
-	  switch (cond)
-	  {
-	  case 1:
-	    vl = 100;
-	    break;
-	  case 2:
-	    vl = *(size_t*)(in + 100);
-	    break;
-	  case 3:
-	    {
-	      size_t new_vl = *(size_t*)(in + 500);
-	      size_t new_vl2 = *(size_t*)(in + 600);
-	      vl = new_vl + new_vl2 + 777;
-	      break;
-	    }
-	  default:
-	    vl = 4000;
-	    break;
-	  }
-	  for (size_t i = 0; i < n; i++)
-	    {
-	      vint8mf8_t v = __riscv_vle8_v_i8mf8 (in + i, vl);
-	      __riscv_vse8_v_i8mf8 (out + i, v, vl);
+  /* We only consider handle PHI node.  */
+  if (!m_source->insn ()->is_phi () || !other.get_source ()->insn ()->is_phi ())
+    return false;
 
-	      vint8mf8_t v2 = __riscv_vle8_v_i8mf8_tu (v, in + i + 100, vl);
-	      __riscv_vse8_v_i8mf8 (out + i + 100, v2, vl);
-	    }
+  phi_info *phi1 = as_a<phi_info *> (m_source);
+  phi_info *phi2 = as_a<phi_info *> (other.get_source ());
 
-	  size_t vl2;
-	  switch (cond)
-	  {
-	  case 1:
-	    vl2 = 100;
-	    break;
-	  case 2:
-	    vl2 = *(size_t*)(in + 100);
-	    break;
-	  case 3:
-	    {
-	      size_t new_vl = *(size_t*)(in + 500);
-	      size_t new_vl2 = *(size_t*)(in + 600);
-	      vl2 = new_vl + new_vl2 + 777;
-	      break;
-	    }
-	  default:
-	    vl2 = 4000;
-	    break;
-	  }
-	  for (size_t i = 0; i < m; i++)
-	    {
-	      vint8mf8_t v = __riscv_vle8_v_i8mf8 (in + i + 300, vl2);
-	      __riscv_vse8_v_i8mf8 (out + i + 300, v, vl2);
-	      vint8mf8_t v2 = __riscv_vle8_v_i8mf8_tu (v, in + i + 200, vl2);
-	      __riscv_vse8_v_i8mf8 (out + i + 200, v2, vl2);
-	    }
-	}
-     Such case may not be necessary to optimize since the codes of defining
-     vl and vl2 are redundant.  */
-  return m_source == other.get_source ();
+  if (phi1->is_degenerate () && phi2->is_degenerate ())
+    {
+      /* Case 1: If both PHI nodes have the same single input in use list.
+	 We consider they are AVL compatible.  */
+      if (phi1->input_value (0) == phi2->input_value (0))
+	return true;
+    }
+  /* TODO: We can support more optimization cases in the future.  */
+  return false;
 }
 
 avl_info &
diff --git a/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/avl_single-74.c b/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/avl_single-74.c
index ff540ec792d..cc4f88be888 100644
--- a/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/avl_single-74.c
+++ b/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/avl_single-74.c
@@ -23,5 +23,5 @@ void f (int8_t * restrict in, int8_t * restrict out, int n, int cond, size_t vl,
     }
 }
 
-/* { dg-final { scan-assembler-times {vsetvli\s+zero,\s*[a-x0-9]+,\s*e8,\s*mf8,\s*t[au],\s*m[au]} 2 { target { no-opts "-O0" no-opts "-O1" no-opts "-Os" no-opts "-Oz" no-opts "-g" no-opts "-funroll-loops" } } } } */
-/* { dg-final { scan-assembler-times {vsetvli} 2 { target { no-opts "-O0" no-opts "-O1" no-opts "-Os" no-opts "-Oz" no-opts "-g" no-opts "-funroll-loops" } } } } */
+/* { dg-final { scan-assembler-times {vsetvli\s+zero,\s*[a-x0-9]+,\s*e8,\s*mf8,\s*tu,\s*m[au]} 1 { target { no-opts "-O0" no-opts "-O1" no-opts "-Os" no-opts "-Oz" no-opts "-g" no-opts "-funroll-loops" } } } } */
+/* { dg-final { scan-assembler-times {vsetvli} 1 { target { no-opts "-O0" no-opts "-O1" no-opts "-Os" no-opts "-Oz" no-opts "-g" no-opts "-funroll-loops" } } } } */
diff --git a/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/pr109615.c b/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/pr109615.c
new file mode 100644
index 00000000000..90b0bb79937
--- /dev/null
+++ b/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/pr109615.c
@@ -0,0 +1,33 @@
+/* { dg-do compile } */
+/* { dg-options "-march=rv32gcv -mabi=ilp32 -fno-tree-vectorize -fno-schedule-insns -fno-schedule-insns2" } */
+
+#include "riscv_vector.h"
+
+void f (int8_t * restrict in, int8_t * restrict out, int n, int m, int cond)
+{
+  size_t vl = 101;
+  if (cond)
+    vl = m * 2;
+  else
+    vl = m * 2 * vl;
+
+  for (size_t i = 0; i < n; i++)
+    {
+      vint8mf8_t v = __riscv_vle8_v_i8mf8 (in + i, vl);
+      __riscv_vse8_v_i8mf8 (out + i, v, vl);
+
+      vbool64_t mask = __riscv_vlm_v_b64 (in + i + 100, vl);
+
+      vint8mf8_t v2 = __riscv_vle8_v_i8mf8_tumu (mask, v, in + i + 100, vl);
+      __riscv_vse8_v_i8mf8 (out + i + 100, v2, vl);
+    }
+
+  for (size_t i = 0; i < n; i++)
+    {
+      vint8mf8_t v = __riscv_vle8_v_i8mf8 (in + i + 300, vl);
+      __riscv_vse8_v_i8mf8 (out + i + 300, v, vl);
+    }
+}
+
+/* { dg-final { scan-assembler-times {vsetvli\s+zero,\s*[a-x0-9]+,\s*e8,\s*mf8,\s*tu,\s*mu} 1 { target { no-opts "-O0" no-opts "-O1" no-opts "-Os" no-opts "-Oz" no-opts "-g" no-opts "-funroll-loops" } } } } */
+/* { dg-final { scan-assembler-times {vsetvli} 1 { target { no-opts "-O0" no-opts "-O1" no-opts "-Os" no-opts "-Oz" no-opts "-g" no-opts "-funroll-loops" } } } } */
diff --git a/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/vsetvl-11.c b/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/vsetvl-11.c
index fa825f031f9..3ef0fdcb66d 100644
--- a/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/vsetvl-11.c
+++ b/gcc/testsuite/gcc.target/riscv/rvv/vsetvl/vsetvl-11.c
@@ -18,4 +18,4 @@ void foo(int32_t *in1, int32_t *in2, int32_t *in3, int32_t *out, size_t n, int c
   }
 }
 
-/* { dg-final { scan-assembler-times {vsetvli} 3 { target { no-opts "-O0" no-opts "-g" no-opts "-funroll-loops" } } } } */
+/* { dg-final { scan-assembler-times {vsetvli} 2 { target { no-opts "-O0" no-opts "-g" no-opts "-funroll-loops" } } } } */
