diff --git a/llvm/lib/Target/AMDGPU/AMDGPUTargetTransformInfo.cpp b/llvm/lib/Target/AMDGPU/AMDGPUTargetTransformInfo.cpp
--- a/llvm/lib/Target/AMDGPU/AMDGPUTargetTransformInfo.cpp
+++ b/llvm/lib/Target/AMDGPU/AMDGPUTargetTransformInfo.cpp
@@ -837,10 +837,6 @@
   }
   case Instruction::Ret:
     return SCost ? 1 : 10;
-  case Instruction::PHI:
-    // TODO: 1. A prediction phi won't be eliminated?
-    //       2. Estimate data copy instructions in this case.
-    return 1;
   }
   return BaseT::getCFInstrCost(Opcode, CostKind, I);
 }
diff --git a/llvm/test/Analysis/CostModel/AMDGPU/control-flow.ll b/llvm/test/Analysis/CostModel/AMDGPU/control-flow.ll
--- a/llvm/test/Analysis/CostModel/AMDGPU/control-flow.ll
+++ b/llvm/test/Analysis/CostModel/AMDGPU/control-flow.ll
@@ -4,11 +4,9 @@
 ; ALL-LABEL: 'test_br_cost'
 ; SPEED: estimated cost of 7 for instruction: br i1
 ; SPEED: estimated cost of 4 for instruction: br label
-; SPEED: estimated cost of 1 for instruction: %phi = phi i32 [
 ; SPEED: estimated cost of 10 for instruction: ret void
 ; SIZE: estimated cost of 5 for instruction: br i1
 ; SIZE: estimated cost of 1 for instruction: br label
-; SIZE: estimated cost of 1 for instruction: %phi = phi i32 [
 ; SIZE: estimated cost of 1 for instruction: ret void
 define amdgpu_kernel void @test_br_cost(i32 addrspace(1)* %out, i32 addrspace(1)* %vaddr, i32 %b) #0 {
 bb0: