diff --git a/include/circt/Dialect/LLHD/IR/SignalOps.td b/include/circt/Dialect/LLHD/IR/SignalOps.td
index cf55869d072c..7064a317b327 100644
--- a/include/circt/Dialect/LLHD/IR/SignalOps.td
+++ b/include/circt/Dialect/LLHD/IR/SignalOps.td
@@ -13,7 +13,6 @@
 include "mlir/IR/EnumAttr.td"
 
 def LLHD_SigOp : LLHD_Op<"sig", [
-    ParentOneOf<["llhd::EntityOp", "llhd::ProcOp"]>,
     TypesMatchWith<
       "type of 'init' and underlying type of 'signal' have to match.",
       "init", "result", "SigType::get($_self)">
diff --git a/lib/Conversion/MooreToCore/MooreToCore.cpp b/lib/Conversion/MooreToCore/MooreToCore.cpp
index 198329739d54..321bb5337a67 100644
--- a/lib/Conversion/MooreToCore/MooreToCore.cpp
+++ b/lib/Conversion/MooreToCore/MooreToCore.cpp
@@ -144,6 +144,31 @@ struct InstanceOpConversion : public OpConversionPattern<InstanceOp> {
   }
 };
 
+//===----------------------------------------------------------------------===//
+// Declaration Conversion
+//===----------------------------------------------------------------------===//
+
+struct VariableOpConversion : public OpConversionPattern<VariableOp> {
+  using OpConversionPattern::OpConversionPattern;
+
+  LogicalResult
+  matchAndRewrite(VariableOp op, OpAdaptor adaptor,
+                  ConversionPatternRewriter &rewriter) const override {
+    Type resultType = typeConverter->convertType(op.getResult().getType());
+    Value init = adaptor.getInitial();
+    // TODO: Unsupport x/z, so the initial value is 0.
+    if (!init && cast<RefType>(op.getResult().getType()).getDomain() ==
+                     Domain::FourValued)
+      return failure();
+
+    if (!init)
+      init = rewriter.create<hw::ConstantOp>(op->getLoc(), resultType, 0);
+    rewriter.replaceOpWithNewOp<llhd::SigOp>(op, llhd::SigType::get(resultType),
+                                             op.getName(), init);
+    return success();
+  }
+};
+
 //===----------------------------------------------------------------------===//
 // Expression Conversion
 //===----------------------------------------------------------------------===//
@@ -511,6 +536,39 @@ struct AShrOpConversion : public OpConversionPattern<AShrOp> {
   }
 };
 
+struct ReadOpConversion : public OpConversionPattern<ReadOp> {
+  using OpConversionPattern::OpConversionPattern;
+
+  LogicalResult
+  matchAndRewrite(ReadOp op, OpAdaptor adaptor,
+                  ConversionPatternRewriter &rewriter) const override {
+    Type resultType = typeConverter->convertType(op.getResult().getType());
+    rewriter.replaceOpWithNewOp<llhd::PrbOp>(op, resultType,
+                                             adaptor.getInput());
+    return success();
+  }
+};
+
+template <typename OpTy>
+struct AssignOpConversion : public OpConversionPattern<OpTy> {
+  using OpConversionPattern<OpTy>::OpConversionPattern;
+  using OpAdaptor = typename OpTy::Adaptor;
+
+  LogicalResult
+  matchAndRewrite(OpTy op, OpAdaptor adaptor,
+                  ConversionPatternRewriter &rewriter) const override {
+    // TODO: When we support delay control in Moore dialect, we need to update
+    // this conversion.
+    auto timeAttr =
+        llhd::TimeAttr::get(op->getContext(), unsigned(0),
+                            llvm::StringRef("ns"), unsigned(0), unsigned(0));
+    auto time = rewriter.create<llhd::ConstantTimeOp>(op->getLoc(), timeAttr);
+    rewriter.replaceOpWithNewOp<llhd::DrvOp>(op, adaptor.getDst(),
+                                             adaptor.getSrc(), time, Value{});
+    return success();
+  }
+};
+
 } // namespace
 
 //===----------------------------------------------------------------------===//
@@ -574,6 +632,13 @@ static void populateTypeConversion(TypeConverter &typeConverter) {
     return mlir::IntegerType::get(type.getContext(), type.getWidth());
   });
 
+  typeConverter.addConversion([&](RefType type) -> std::optional<Type> {
+    if (isa<IntType, ArrayType, UnpackedArrayType>(type.getNestedType()))
+      return mlir::IntegerType::get(type.getContext(),
+                                    type.getBitSize().value());
+    return std::nullopt;
+  });
+
   // Valid target types.
   typeConverter.addConversion([](mlir::IntegerType type) { return type; });
   typeConverter.addTargetMaterialization(
@@ -600,9 +665,12 @@ static void populateOpConversion(RewritePatternSet &patterns,
   auto *context = patterns.getContext();
   // clang-format off
   patterns.add<
+  // Patterns of declaration operations.
+    VariableOpConversion,
+
     // Patterns of miscellaneous operations.
     ConstantOpConv, ConcatOpConversion, ReplicateOpConversion,
-    ExtractOpConversion, ConversionOpConversion,
+    ExtractOpConversion, ConversionOpConversion, ReadOpConversion,
     NamedConstantOpConv,
 
     // Patterns of unary operations.
@@ -643,6 +711,9 @@ static void populateOpConversion(RewritePatternSet &patterns,
     // Patterns of shifting operations.
     ShrOpConversion, ShlOpConversion, AShrOpConversion,
 
+    // Patterns of assignment operations.
+    AssignOpConversion<ContinuousAssignOp>,
+
     // Patterns of branch operations.
     CondBranchOpConversion, BranchOpConversion,
 
diff --git a/test/Conversion/MooreToCore/basic.mlir b/test/Conversion/MooreToCore/basic.mlir
index a572c9223980..17507e1e7b9e 100644
--- a/test/Conversion/MooreToCore/basic.mlir
+++ b/test/Conversion/MooreToCore/basic.mlir
@@ -254,3 +254,35 @@ moore.module @ParamTest(){
   %2 = moore.constant 3 : l32
   %sp1 = moore.named_constant specparam %2 : l32
 }
+
+moore.module @Variable() {
+  // CHECK: [[TMP0:%.+]] = hw.constant 0 : i32
+  // CHECK: [[A:%.+]] = llhd.sig "a" [[TMP0]] : i32
+  %a = moore.variable : <i32>
+
+  // CHECK: [[TMP1:%.+]] = hw.constant 0 : i8
+  // CHECK: [[B:%.+]] = llhd.sig "b1" [[TMP1]] : i8
+  %b1 = moore.variable : <i8>
+
+  // CHECK: [[PRB:%.+]] = llhd.prb [[B]] : !llhd.sig<i8>
+  %0 = moore.read %b1 : i8
+  // CHECK: llhd.sig "b2" [[PRB]] : i8
+  %b2 = moore.variable %0 : <i8>
+
+  // CHECK: %true = hw.constant true
+  %1 = moore.constant true : i1
+  // CHECK: [[CAST:%.+]] = hw.bitcast %true : (i1) -> i1
+  %2 = moore.conversion %1 : !moore.i1 -> !moore.l1
+  // CHECK: llhd.sig "l" [[CAST]] : i1
+  %l = moore.variable %2 : <l1>
+
+  // CHECK: [[TMP2:%.+]] = hw.constant 10 : i32
+  %3 = moore.constant 10 : i32
+  
+  // CHECK: [[TIME:%.+]] = llhd.constant_time <0ns, 0d, 0e>
+  // CHECK: llhd.drv [[A]], [[TMP2]] after [[TIME]] : !llhd.sig<i32>
+  moore.assign %a, %3 : i32
+
+  // CHECK: hw.output
+  moore.output
+}
diff --git a/test/Dialect/LLHD/IR/signal-errors.mlir b/test/Dialect/LLHD/IR/signal-errors.mlir
index 94a75a448aa3..4d141f1a72e4 100644
--- a/test/Dialect/LLHD/IR/signal-errors.mlir
+++ b/test/Dialect/LLHD/IR/signal-errors.mlir
@@ -40,10 +40,3 @@ llhd.entity @check_unique_sig_names2 () -> () {
   %sig1 = llhd.sig "sigI1" %cI1 : i1
   %sig2 = llhd.output "sigI1" %cI1 after %time : i1
 }
-
-// -----
-
-func.func @illegal_sig_parent (%arg0: i1) {
-  // expected-error @+1 {{expects parent op to be one of 'llhd.entity, llhd.proc'}}
-  %0 = llhd.sig "sig" %arg0 : i1
-}