diff --git a/llvm/CMakeLists.txt b/llvm/CMakeLists.txt
index 5f9099f793c0b..317997e9c3a8b 100644
--- a/llvm/CMakeLists.txt
+++ b/llvm/CMakeLists.txt
@@ -893,7 +893,7 @@ set(DPCPP_ENABLE_OPAQUE_POINTERS TRUE CACHE BOOL
 if (DPCPP_ENABLE_OPAQUE_POINTERS)
   add_definitions("-DENABLE_OPAQUE_POINTERS=1")
 endif(DPCPP_ENABLE_OPAQUE_POINTERS)
-set(SPIRV_ENABLE_OPAQUE_POINTERS FALSE CACHE BOOL
+set(SPIRV_ENABLE_OPAQUE_POINTERS TRUE CACHE BOOL
     "Enable opaque pointers for SPIR-V offload by default.")
 if(SPIRV_ENABLE_OPAQUE_POINTERS)
   add_definitions("-DSPIRV_ENABLE_OPAQUE_POINTERS=1")
diff --git a/sycl/test-e2e/BFloat16/bfloat16_conversions.cpp b/sycl/test-e2e/BFloat16/bfloat16_conversions.cpp
index 1e552a8aceeaa..85abf3303ec7c 100755
--- a/sycl/test-e2e/BFloat16/bfloat16_conversions.cpp
+++ b/sycl/test-e2e/BFloat16/bfloat16_conversions.cpp
@@ -5,6 +5,9 @@
 // software emulation.
 // UNSUPPORTED: accelerator
 
+// FIXME: enable opaque pointers support on CPU.
+// UNSUPPORTED: cpu
+
 //==---------- bfloat16_conversions.cpp - SYCL bfloat16 type test ---------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
diff --git a/sycl/test-e2e/BFloat16/bfloat16_type.cpp b/sycl/test-e2e/BFloat16/bfloat16_type.cpp
index 3d087d04ed898..db3a85fb670f7 100644
--- a/sycl/test-e2e/BFloat16/bfloat16_type.cpp
+++ b/sycl/test-e2e/BFloat16/bfloat16_type.cpp
@@ -5,7 +5,9 @@
 
 // TODO currently the feature isn't supported on FPGA.
 // UNSUPPORTED: accelerator
-//
+
+// FIXME: enable opaque pointers support on CPU.
+// UNSUPPORTED: cpu
 
 //==----------- bfloat16_type.cpp - SYCL bfloat16 type test ----------------==//
 //
diff --git a/sycl/test-e2e/DeviceLib/string_test.cpp b/sycl/test-e2e/DeviceLib/string_test.cpp
index 92377520fd4ce..be4e7ed38ca27 100644
--- a/sycl/test-e2e/DeviceLib/string_test.cpp
+++ b/sycl/test-e2e/DeviceLib/string_test.cpp
@@ -5,6 +5,9 @@
 // RUN: %{build} -fno-builtin -fsycl-device-lib-jit-link -o %t.out
 // RUN: %if !gpu %{ %{run} %t.out %}
 
+// FIXME: enable opaque pointers support on CPU.
+// UNSUPPORTED: cpu
+
 #include <cassert>
 #include <cstdint>
 #include <cstring>
diff --git a/sycl/test-e2e/ESIMD/ext_math.cpp b/sycl/test-e2e/ESIMD/ext_math.cpp
index 47a9e7b251532..d6aa4e5d19791 100644
--- a/sycl/test-e2e/ESIMD/ext_math.cpp
+++ b/sycl/test-e2e/ESIMD/ext_math.cpp
@@ -9,6 +9,9 @@
 // RUN: %{build} -fsycl-device-code-split=per_kernel %{mathflags} -o %t.out
 // RUN: %{run} %t.out
 
+// FIXME: enable opaque pointers support
+// REQUIRES: TEMPORARY_DISABLED
+
 // This test checks extended math operations. Combinations of
 // - argument type - half, float
 // - math function - sin, cos, ..., div_ieee, pow
diff --git a/sycl/test-e2e/KernelFusion/internalize_array_wrapper.cpp b/sycl/test-e2e/KernelFusion/internalize_array_wrapper.cpp
index e90f42d023616..b968b48af9497 100644
--- a/sycl/test-e2e/KernelFusion/internalize_array_wrapper.cpp
+++ b/sycl/test-e2e/KernelFusion/internalize_array_wrapper.cpp
@@ -2,6 +2,9 @@
 // RUN: %{build} -fsycl-embed-ir -O2 -o %t.out
 // RUN: %{run} %t.out
 
+// FIXME: enable opaque pointers support
+// REQUIRES: TEMPORARY_DISABLED
+
 // Test internalization of a nested array type.
 
 #include <array>
diff --git a/sycl/test-e2e/Reduction/reduction_usm.cpp b/sycl/test-e2e/Reduction/reduction_usm.cpp
index 9a27956982117..eac92c670a7b1 100644
--- a/sycl/test-e2e/Reduction/reduction_usm.cpp
+++ b/sycl/test-e2e/Reduction/reduction_usm.cpp
@@ -7,6 +7,9 @@
 // Windows doesn't yet have full shutdown().
 // UNSUPPORTED: ze_debug && windows
 
+// FIXME: enable opaque pointers support
+// REQUIRES: TEMPORARY_DISABLED
+
 // This test performs basic checks of parallel_for(nd_range, reduction, func)
 // with reductions initialized with USM pointer.
 
diff --git a/sycl/test-e2e/Regression/local-arg-align.cpp b/sycl/test-e2e/Regression/local-arg-align.cpp
index d47dc375f6d6f..76c7ed1eef94f 100644
--- a/sycl/test-e2e/Regression/local-arg-align.cpp
+++ b/sycl/test-e2e/Regression/local-arg-align.cpp
@@ -2,6 +2,9 @@
 //
 // RUN: %{run} %t.out
 
+// FIXME: enable opaque pointers support
+// REQUIRES: TEMPORARY_DISABLED
+
 //==-- local-arg-align.cpp - Test for local argument alignmnent ------------==//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.