USB external PHY pinout set as in Reference Manual Figure 29-3.

components/soc/esp32s3/include/soc/usb_pins.h

@@ -15,11 +15,11 @@
 #pragma once
 
 /* GPIOs used to connect an external USB PHY */
-#define USBPHY_VP_NUM 33
-#define USBPHY_VM_NUM 34
-#define USBPHY_RCV_NUM 35
-#define USBPHY_OEN_NUM 36
-#define USBPHY_VPO_NUM 37
+#define USBPHY_VP_NUM 42
+#define USBPHY_VM_NUM 41
+#define USBPHY_RCV_NUM 21
+#define USBPHY_OEN_NUM 40
+#define USBPHY_VPO_NUM 39
 #define USBPHY_VMO_NUM 38
 
 /* GPIOs corresponding to the pads of the internal USB PHY */