Unfortunately, the SAI section is not included in the current revision of the i.MX7D Data Sheet document, will be fixed in further releases.
The SAI module is compliant with the I2S specification by Philips (see attached) and AC97 rev.2.3 specification by Intel:
http://download.intel.com/support/motherboards/desktop/sb/ac97_r23.pdf
So, the basic timings are as defined in the corresponding specifications.
Have a great day,
Artur
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