diff --git a/SYCL/ESIMD/api/bin_and_cmp_ops_heavy.cpp b/SYCL/ESIMD/api/bin_and_cmp_ops_heavy.cpp
index e0503e8597..2beaffee85 100644
--- a/SYCL/ESIMD/api/bin_and_cmp_ops_heavy.cpp
+++ b/SYCL/ESIMD/api/bin_and_cmp_ops_heavy.cpp
@@ -7,8 +7,6 @@
 //===----------------------------------------------------------------------===//
 // REQUIRES: gpu
 // UNSUPPORTED: cuda || hip
-// TODO: esimd_emulator fails due to unimplemented 'half' type
-// XFAIL: esimd_emulator
 // RUN: %clangxx -fsycl %s -o %t.out
 // RUN: %GPU_RUN_PLACEHOLDER %t.out
 
diff --git a/SYCL/ESIMD/api/simd_memory_access.cpp b/SYCL/ESIMD/api/simd_memory_access.cpp
index 6f715cb002..4d42011169 100644
--- a/SYCL/ESIMD/api/simd_memory_access.cpp
+++ b/SYCL/ESIMD/api/simd_memory_access.cpp
@@ -7,8 +7,6 @@
 //===----------------------------------------------------------------------===//
 // REQUIRES: gpu
 // UNSUPPORTED: cuda || hip
-// TODO: esimd_emulator fails due to unimplemented 'half' type
-// XFAIL: esimd_emulator
 // RUN: %clangxx -fsycl %s -o %t.out
 // RUN: %GPU_RUN_PLACEHOLDER %t.out
 //
diff --git a/SYCL/ESIMD/api/simd_view_select_2d_fp.cpp b/SYCL/ESIMD/api/simd_view_select_2d_fp.cpp
index 7eca9af2de..c397945845 100644
--- a/SYCL/ESIMD/api/simd_view_select_2d_fp.cpp
+++ b/SYCL/ESIMD/api/simd_view_select_2d_fp.cpp
@@ -7,8 +7,6 @@
 //===----------------------------------------------------------------------===//
 // REQUIRES: gpu
 // UNSUPPORTED: cuda || hip
-// TODO: esimd_emulator fails due to unimplemented 'single_task()' method
-// XFAIL: esimd_emulator
 // RUN: %clangxx -fsycl %s -fsycl-device-code-split=per_kernel -o %t.out
 // RUN: %GPU_RUN_PLACEHOLDER %t.out
 //
diff --git a/SYCL/ESIMD/api/slm_gather_scatter_heavy.cpp b/SYCL/ESIMD/api/slm_gather_scatter_heavy.cpp
index 1d1372cbfd..9a1bd93098 100644
--- a/SYCL/ESIMD/api/slm_gather_scatter_heavy.cpp
+++ b/SYCL/ESIMD/api/slm_gather_scatter_heavy.cpp
@@ -7,8 +7,6 @@
 //===----------------------------------------------------------------------===//
 // REQUIRES: gpu
 // UNSUPPORTED: cuda || hip
-// TODO: esimd_emulator fails due to outdated memory intrinsic
-// XFAIL: esimd_emulator
 // RUN: %clangxx -fsycl %s -o %t.out
 // RUN: %GPU_RUN_PLACEHOLDER %t.out
 //
diff --git a/SYCL/ESIMD/api/unary_ops_heavy.cpp b/SYCL/ESIMD/api/unary_ops_heavy.cpp
index 2a4940fe9a..22c4f85c13 100644
--- a/SYCL/ESIMD/api/unary_ops_heavy.cpp
+++ b/SYCL/ESIMD/api/unary_ops_heavy.cpp
@@ -7,8 +7,6 @@
 //===----------------------------------------------------------------------===//
 // REQUIRES: gpu
 // UNSUPPORTED: cuda || hip
-// TODO: esimd_emulator fails due to unimplemented 'half' type
-// XFAIL: esimd_emulator
 // RUN: %clangxx -fsycl %s -o %t.out
 // RUN: %GPU_RUN_PLACEHOLDER %t.out
 
diff --git a/SYCL/ESIMD/regression/half_conversion_test.cpp b/SYCL/ESIMD/regression/half_conversion_test.cpp
new file mode 100644
index 0000000000..7be3dce9d1
--- /dev/null
+++ b/SYCL/ESIMD/regression/half_conversion_test.cpp
@@ -0,0 +1,96 @@
+// REQUIRES: gpu
+// UNSUPPORTED: cuda || hip
+// RUN: %clangxx -fsycl %s -o %t.out
+// RUN: %GPU_RUN_PLACEHOLDER %t.out
+//==- half_conversion_test.cpp - Test for half conversion under ESIMD_EMULATOR
+// backend -==/
+//
+// Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+// See https://llvm.org/LICENSE.txt for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+//===----------------------------------------------------------------------===//
+
+#include <stdlib.h>
+#include <sycl/ext/intel/esimd.hpp>
+#include <sycl/sycl.hpp>
+
+#include <iostream>
+
+using namespace ::sycl;
+using namespace ::sycl::ext;
+using namespace sycl::ext::intel;
+using namespace sycl::ext::intel::esimd;
+
+template <int N>
+using int_type_t = std::conditional_t<
+    N == 1, int8_t,
+    std::conditional_t<
+        N == 2, int16_t,
+        std::conditional_t<N == 4, int32_t,
+                           std::conditional_t<N == 8, int64_t, void>>>>;
+
+template <class Ty> bool test(queue q, int inc) {
+  Ty *data = new Ty[1];
+
+  data[0] = (Ty)0;
+  Ty VAL = (Ty)inc;
+
+  try {
+    buffer<Ty, 1> buf(data, range<1>(1));
+    q.submit([&](handler &cgh) {
+      std::cout << "Running on "
+                << q.get_device().get_info<::sycl::info::device::name>()
+                << "\n";
+      auto acc = buf.template get_access<access::mode::read_write>(cgh);
+      cgh.single_task([=]() SYCL_ESIMD_KERNEL {
+        simd<uint32_t, 1> offsets(0);
+        simd<Ty, 1> vec = gather<Ty, 1>(acc, offsets);
+        vec[0] += (Ty)inc;
+        scalar_store<Ty>(acc, 0, vec[0]);
+      });
+    });
+  } catch (::sycl::exception const &e) {
+    std::cout << "SYCL exception caught: " << e.what() << '\n';
+    delete[] data;
+    return false;
+  }
+
+  using Tint = int_type_t<sizeof(Ty)>;
+  Tint ResBits = *(Tint *)&data[0];
+  Tint GoldBits = *(Tint *)&VAL;
+
+  std::cout << "Comparison of representation '" << inc << "' of Type "
+            << typeid(Ty).name() << std::endl;
+  std::cout << "Bits(data[0]) = 0x" << std::hex << ResBits << " / "
+            << "Bits(GOLD) = 0x" << GoldBits << std::dec << std::endl;
+
+  if (VAL == data[0]) {
+    std::cout << "Pass";
+  } else {
+    std::cout << "Fail";
+  }
+
+  return ((Ty)inc == data[0]);
+}
+
+int main(int argc, char *argv[]) {
+  bool passed = true;
+  queue q;
+
+  std::cout << "\n===================" << std::endl;
+  passed &= test<short>(q, 1);
+  std::cout << "\n===================" << std::endl;
+  passed &= test<half>(q, 1);
+  std::cout << "\n===================" << std::endl;
+  passed &= test<float>(q, 1);
+  std::cout << "\n===================" << std::endl;
+
+  if (passed) {
+    std::cout << "Pass!!" << std::endl;
+  } else {
+    std::cout << "Fail!!" << std::endl;
+  }
+
+  return passed ? 0 : -1;
+}