Index: llvm/lib/Target/AMDGPU/AMDGPUInstructionSelector.cpp
===================================================================
--- llvm/lib/Target/AMDGPU/AMDGPUInstructionSelector.cpp
+++ llvm/lib/Target/AMDGPU/AMDGPUInstructionSelector.cpp
@@ -440,15 +440,29 @@
 
 bool AMDGPUInstructionSelector::selectG_EXTRACT(MachineInstr &I) const {
   MachineBasicBlock *BB = I.getParent();
+  Register DstReg = I.getOperand(0).getReg();
+  Register SrcReg = I.getOperand(1).getReg();
+  LLT DstTy = MRI->getType(DstReg);
+  LLT SrcTy = MRI->getType(SrcReg);
+  const unsigned SrcSize = SrcTy.getSizeInBits();
+  const unsigned DstSize = DstTy.getSizeInBits();
+
+  // TODO: Should handle any multiple of 32 offset.
   unsigned Offset = I.getOperand(2).getImm();
-  if (Offset % 32 != 0)
+  if (Offset % DstSize != 0)
     return false;
 
-  unsigned SubReg = TRI.getSubRegFromChannel(Offset / 32);
+  const RegisterBank *SrcBank = RBI.getRegBank(SrcReg, *MRI, TRI);
+  const TargetRegisterClass *SrcRC =
+    TRI.getRegClassForSizeOnBank(SrcSize, *SrcBank, *MRI);
+  if (!SrcRC)
+    return false;
+
+  ArrayRef<int16_t> SubRegs = TRI.getRegSplitParts(SrcRC, DstSize / 8);
+
   const DebugLoc &DL = I.getDebugLoc();
-  MachineInstr *Copy = BuildMI(*BB, &I, DL, TII.get(TargetOpcode::COPY),
-                               I.getOperand(0).getReg())
-                               .addReg(I.getOperand(1).getReg(), 0, SubReg);
+  MachineInstr *Copy = BuildMI(*BB, &I, DL, TII.get(TargetOpcode::COPY), DstReg)
+                               .addReg(SrcReg, 0, SubRegs[Offset / DstSize]);
 
   for (const MachineOperand &MO : Copy->operands()) {
     const TargetRegisterClass *RC =
Index: llvm/test/CodeGen/AMDGPU/GlobalISel/inst-select-extract.mir
===================================================================
--- llvm/test/CodeGen/AMDGPU/GlobalISel/inst-select-extract.mir
+++ llvm/test/CodeGen/AMDGPU/GlobalISel/inst-select-extract.mir
@@ -157,3 +157,23 @@
 
     S_ENDPGM 0, implicit %0, implicit %1, implicit %2, implicit %3, implicit %4, implicit %5, implicit %6, implicit %7, implicit %8, implicit %9, implicit %10, implicit %11, implicit %12, implicit %13, implicit %14, implicit %15, implicit %16, implicit %17, implicit %18, implicit %19, implicit %20, implicit %21, implicit %22, implicit %23, implicit %24, implicit %25, implicit %26, implicit %27, implicit %28, implicit %29, implicit %30, implicit %31, implicit %32
 ...
+
+# TODO: Handle offset 32
+---
+name:            extract_sgpr_s64_from_s128
+legalized:       true
+regBankSelected: true
+
+body: |
+  bb.0:
+    ; CHECK-LABEL: name: extract_sgpr_s64_from_s128
+    ; CHECK: [[DEF:%[0-9]+]]:sgpr_128 = IMPLICIT_DEF
+    ; CHECK: [[COPY:%[0-9]+]]:sreg_64_xexec = COPY [[DEF]].sub0_sub1
+    ; CHECK: [[COPY1:%[0-9]+]]:sreg_64_xexec = COPY [[DEF]].sub2_sub3
+    ; CHECK: S_ENDPGM 0, implicit [[COPY]], implicit [[COPY1]]
+    %0:sgpr(s128) = G_IMPLICIT_DEF
+    %1:sgpr(s64) = G_EXTRACT %0, 0
+    %2:sgpr(s64) = G_EXTRACT %0, 64
+    S_ENDPGM 0, implicit %1, implicit %2
+
+...