diff --git a/llvm/lib/SYCLLowerIR/#CMakeLists.txt# b/llvm/lib/SYCLLowerIR/#CMakeLists.txt#
deleted file mode 100644
index 5cdd9aab44e1..000000000000
--- a/llvm/lib/SYCLLowerIR/#CMakeLists.txt#
+++ /dev/null
@@ -1,125 +0,0 @@
-# Lowering of SYCL ESIMD kernels depends on vc-intrinsics
-# NOTE: could have been added earlier from llvm/projects
-if (NOT TARGET LLVMGenXIntrinsics)
- if(NOT DEFINED LLVMGenXIntrinsics_SOURCE_DIR AND NOT LLVMGenXIntrinsics_INCLUDE_DIR)
-   find_package(LLVMGenXIntrinsics QUIET)
- endif()
-
- if (NOT LLVMGenXIntrinsics_FOUND)
-    if (NOT DEFINED LLVMGenXIntrinsics_SOURCE_DIR)
-      find_path(LLVMGenXIntrinsics_INCLUDE_DIR GenXIntrinsics/include PATHS ${CMAKE_PREFIX_PATH})
-
-      if (NOT LLVMGenXIntrinsics_INCLUDE_DIR)
-        set(LLVMGenXIntrinsics_GIT_REPO https://github.com/intel/vc-intrinsics.git)
- # Date: Mar 7, 2025
-+        # Update Triple usage after 979c275097
-+        set(LLVMGenXIntrinsics_GIT_TAG 9e1935aedc2101deaab45b2f69f4b43ccf6f2b52)
-
-        # Date: Mar 7, 2025
-        # Update Triple usage after 979c275097
-        set(LLVMGenXIntrinsics_GIT_TAG 9e1935aedc2101deaab45b2f69f4b43ccf6f2b52)
-
-        message(STATUS "vc-intrinsics repo is missing. Will try to download it from ${LLVMGenXIntrinsics_GIT_REPO}")
-        include(FetchContent)
-        FetchContent_Declare(vc-intrinsics
-          GIT_REPOSITORY ${LLVMGenXIntrinsics_GIT_REPO}
-          GIT_TAG        ${LLVMGenXIntrinsics_GIT_TAG}
-        )
-        FetchContent_MakeAvailable(vc-intrinsics)
-        FetchContent_GetProperties(vc-intrinsics)
-
-        set(LLVMGenXIntrinsics_SOURCE_DIR ${vc-intrinsics_SOURCE_DIR})
-        set(LLVMGenXIntrinsics_BINARY_DIR ${vc-intrinsics_BINARY_DIR})
-      else()
-        message(STATUS "vc-intrinsics found in system at ${LLVMGenXIntrinsics_INCLUDE_DIR}")
-        set(LLVMGenXIntrinsics_SOURCE_DIR ${LLVMGenXIntrinsics_INCLUDE_DIR}/..)
-        set(LLVMGenXIntrinsics_BINARY_DIR ${CMAKE_BINARY_DIR}/vc-intrinsics-build)
-        add_subdirectory(${LLVMGenXIntrinsics_SOURCE_DIR} ${LLVMGenXIntrinsics_BINARY_DIR})
-      endif()
-    else (NOT DEFINED LLVMGenXIntrinsics_SOURCE_DIR)
-      # -DLLVMGenXIntrinsics_SOURCE_DIR is provided
-      message(STATUS "vc-intrinsics are added manually ${LLVMGenXIntrinsics_SOURCE_DIR}")
-
-      set(LLVMGenXIntrinsics_BINARY_DIR ${CMAKE_BINARY_DIR}/vc-intrinsics-build)
-      add_subdirectory(${LLVMGenXIntrinsics_SOURCE_DIR} ${LLVMGenXIntrinsics_BINARY_DIR})
-    endif (NOT DEFINED LLVMGenXIntrinsics_SOURCE_DIR)
-    target_include_directories(LLVMGenXIntrinsics
-      PUBLIC $<BUILD_INTERFACE:${LLVMGenXIntrinsics_SOURCE_DIR}/GenXIntrinsics/include>
-      PUBLIC $<BUILD_INTERFACE:${LLVMGenXIntrinsics_BINARY_DIR}/GenXIntrinsics/include>
-    )
- endif()
-endif (NOT TARGET LLVMGenXIntrinsics)
-
-set_property(GLOBAL PROPERTY LLVMGenXIntrinsics_SOURCE_PROP ${LLVMGenXIntrinsics_SOURCE_DIR})
-set_property(GLOBAL PROPERTY LLVMGenXIntrinsics_BINARY_PROP ${LLVMGenXIntrinsics_BINARY_DIR})
-
-add_llvm_component_library(LLVMSYCLLowerIR
-  ESIMD/ESIMDOptimizeVecArgCallConv.cpp
-  ESIMD/ESIMDUtils.cpp
-  ESIMD/ESIMDVerifier.cpp
-  ESIMD/ESIMDRemoveHostCode.cpp
-  ESIMD/ESIMDRemoveOptnoneNoinline.cpp
-  ESIMD/LowerESIMD.cpp
-  ESIMD/LowerESIMDKernelAttrs.cpp
-  RecordSYCLAspectNames.cpp
-  CleanupSYCLMetadata.cpp
-  CompileTimePropertiesPass.cpp
-  DeviceGlobals.cpp
-  ESIMD/LowerESIMDVLoadVStore.cpp
-  ESIMD/LowerESIMDSlmReservation.cpp
-  HostPipes.cpp
-  LowerInvokeSimd.cpp
-  LowerWGLocalMemory.cpp
-  LowerWGScope.cpp
-  MutatePrintfAddrspace.cpp
-  SpecConstants.cpp
-  SYCLAddOptLevelAttribute.cpp
-  SYCLConditionalCallOnDevice.cpp
-  SYCLCreateNVVMAnnotations.cpp
-  SYCLDeviceLibReqMask.cpp
-  SYCLDeviceRequirements.cpp
-  SYCLKernelParamOptInfo.cpp
-  SYCLJointMatrixTransform.cpp
-  SYCLOptimizeBackToBackBarrier.cpp
-  SYCLPropagateAspectsUsage.cpp
-  SYCLPropagateJointMatrixUsage.cpp
-  SYCLVirtualFunctionsAnalysis.cpp
-  SYCLUtils.cpp
-
-  LocalAccessorToSharedMemory.cpp
-  GlobalOffset.cpp
-  TargetHelpers.cpp
-
-  SanitizerKernelMetadata.cpp
-
-  ADDITIONAL_HEADER_DIRS
-  ${LLVM_MAIN_INCLUDE_DIR}/llvm/SYCLLowerIR
-  ${LLVM_MAIN_SRC_DIR}/projects/vc-intrinsics/GenXIntrinsics/include
-  ${LLVM_BINARY_DIR}/projects/vc-intrinsics/GenXIntrinsics/include
-
-  DEPENDS
-  intrinsics_gen
-  LLVMGenXIntrinsics
-  LLVMDemangle
-  LLVMTransformUtils
-  DeviceConfigFile
-
-  LINK_LIBS
-  LLVMGenXIntrinsics
-  LLVMDemangle
-  LLVMTargetParser
-  LLVMTransformUtils
-
-  LINK_COMPONENTS
-  Analysis
-  BitWriter
-  Core
-  Demangle
-  IRPrinter
-  Support
-  ipo
-  )
-
-target_include_directories(LLVMSYCLLowerIR
-  PRIVATE ${LLVM_MAIN_SRC_DIR}/projects/vc-intrinsics/GenXIntrinsics/include
-  PRIVATE ${LLVM_BINARY_DIR}/projects/vc-intrinsics/GenXIntrinsics/include)