diff --git a/mlir/include/mlir/Dialect/Bufferization/Transforms/Transforms.h b/mlir/include/mlir/Dialect/Bufferization/Transforms/Transforms.h
index 892675954493b..a4ee893ca5341 100644
--- a/mlir/include/mlir/Dialect/Bufferization/Transforms/Transforms.h
+++ b/mlir/include/mlir/Dialect/Bufferization/Transforms/Transforms.h
@@ -10,7 +10,9 @@
 #define MLIR_DIALECT_BUFFERIZATION_TRANSFORMS_TRANSFORMS_H
 
 #include "mlir/Dialect/Bufferization/Transforms/OneShotAnalysis.h"
+#include "mlir/Dialect/Tensor/IR/Tensor.h"
 #include "mlir/IR/Operation.h"
+#include "mlir/Interfaces/SubsetOpInterface.h"
 
 namespace mlir {
 namespace bufferization {
@@ -34,13 +36,35 @@ struct OneShotBufferizationOptions;
 /// "tensor.empty" op.
 LogicalResult eliminateEmptyTensors(RewriterBase &rewriter, Operation *op);
 
+/// A function type that defines a callback to control the construction
+/// of the subset extraction of the `SubsetInsertionOpInterface`.
+/// The subset extraction value can be used as a replacement for the
+/// `emptyTensorOp` value which is being consumed by `user`, failing
+/// of building such a value should be indicated with an empty value.
+/// This function should guarantee the legality of the replacement,
+/// i.e. the replacement should dominate the user of the `emptyTensorOp`
+/// being eliminated.
+using ControlBuildSubsetExtractionFn =
+    std::function<Value(RewriterBase &, SubsetInsertionOpInterface,
+                        tensor::EmptyOp emptyTensorOp, Operation *user)>;
+
+/// This method builds and returns a subset extraction value for the
+/// destination tensor that the given `op` inserts into.
+/// It returns a value which should replace the `emptyTensorOp` use
+/// that is being consumed by `user`.
+/// If no such a value found it will return an empty Value.
+Value buildSubsetExtraction(RewriterBase &rewriter,
+                            SubsetInsertionOpInterface op,
+                            tensor::EmptyOp emptyTensorOp, Operation *user);
+
 /// Try to eliminate "tensor.empty" ops inside `op`.
 ///
 /// This function overload accepts an existing `OneShotAnalysisState`, which
 /// contains in-place bufferization decisions. This overload is useful if an
 /// existing analysis should be reused for empty tensor elimination.
-LogicalResult eliminateEmptyTensors(RewriterBase &rewriter, Operation *op,
-                                    OneShotAnalysisState &state);
+LogicalResult eliminateEmptyTensors(
+    RewriterBase &rewriter, Operation *op, OneShotAnalysisState &state,
+    ControlBuildSubsetExtractionFn subsetsExtractionFn = buildSubsetExtraction);
 
 /// Within the given operation, hoist buffers from loops where possible. See
 /// "BufferLoopHoistingPass" for more information.
diff --git a/mlir/lib/Dialect/Bufferization/Transforms/EmptyTensorElimination.cpp b/mlir/lib/Dialect/Bufferization/Transforms/EmptyTensorElimination.cpp
index abc0635a2cdff..98c3d8d0adc6d 100644
--- a/mlir/lib/Dialect/Bufferization/Transforms/EmptyTensorElimination.cpp
+++ b/mlir/lib/Dialect/Bufferization/Transforms/EmptyTensorElimination.cpp
@@ -93,8 +93,31 @@ findValidInsertionPoint(Operation *emptyTensorOp, Operation *user,
   return nullptr;
 }
 
+Value mlir::bufferization::buildSubsetExtraction(RewriterBase &rewriter,
+                                                 SubsetInsertionOpInterface op,
+                                                 tensor::EmptyOp emptyTensorOp,
+                                                 Operation *user) {
+
+  mlir::OpBuilder::InsertionGuard guard(rewriter);
+  // All values that are needed to create the replacement op.
+  SmallVector<Value> neededValues = op.getValuesNeededToBuildSubsetExtraction();
+  // Find a suitable insertion point. If no suitable insertion point
+  // for the replacement can be found, return an empty value to skip
+  // this replacement.
+  Operation *insertionPoint =
+      findValidInsertionPoint(emptyTensorOp, user, neededValues);
+  if (!insertionPoint)
+    return {};
+
+  rewriter.setInsertionPoint(insertionPoint);
+  Value replacement =
+      op.buildSubsetExtraction(rewriter, emptyTensorOp->getLoc());
+  return replacement;
+}
+
 LogicalResult mlir::bufferization::eliminateEmptyTensors(
-    RewriterBase &rewriter, Operation *op, OneShotAnalysisState &state) {
+    RewriterBase &rewriter, Operation *op, OneShotAnalysisState &state,
+    ControlBuildSubsetExtractionFn subsetsExtractionFn) {
   OpBuilder::InsertionGuard g(rewriter);
   llvm::DenseSet<OpOperand *> visitedOpOperands;
   op->walk([&](SubsetInsertionOpInterface op) {
@@ -105,10 +128,6 @@ LogicalResult mlir::bufferization::eliminateEmptyTensors(
     if (!state.isInPlace(source))
       return WalkResult::skip();
 
-    // All values that are needed to create the replacement op.
-    SmallVector<Value> neededValues =
-        op.getValuesNeededToBuildSubsetExtraction();
-
     // Find tensor.empty ops on the reverse SSA use-def chain. Only follow
     // equivalent tensors. I.e., stop when there are ops such as extract_slice
     // on the path.
@@ -129,8 +148,8 @@ LogicalResult mlir::bufferization::eliminateEmptyTensors(
         &visitedOpOperands);
 
     for (Value v : emptyTensors) {
-      Operation *emptyTensorOp = v.getDefiningOp();
-
+      auto emptyTensorOp = v.getDefiningOp<tensor::EmptyOp>();
+      assert(emptyTensorOp && "expected tensor.empty op");
       // Find the use to be replaced from the use-def chain.
       auto iter = llvm::find_if(
           visitedOpOperands, [&emptyTensorOp](OpOperand *opOperand) {
@@ -142,17 +161,7 @@ LogicalResult mlir::bufferization::eliminateEmptyTensors(
         continue;
       OpOperand *useToBeReplaced = *iter;
       Operation *user = useToBeReplaced->getOwner();
-
-      // Find a suitable insertion point. If no suitable insertion point for
-      // the replacement can be found, skip this replacement.
-      Operation *insertionPoint =
-          findValidInsertionPoint(emptyTensorOp, user, neededValues);
-      if (!insertionPoint)
-        continue;
-
-      rewriter.setInsertionPoint(insertionPoint);
-      Value replacement =
-          op.buildSubsetExtraction(rewriter, emptyTensorOp->getLoc());
+      auto replacement = subsetsExtractionFn(rewriter, op, emptyTensorOp, user);
       if (!replacement)
         continue;
       if (emptyTensorOp == replacement.getDefiningOp())