296 files changed, 268 insertions, 131 deletions

diff --git a/arch/sh/Makefile b/arch/sh/Makefile
index c627e45c4df74..fbf8756283126 100644
--- a/arch/sh/Makefile
+++ b/arch/sh/Makefile
@@ -91,8 +91,6 @@ LDFLAGS_vmlinux		+= --defsym 'jiffies=jiffies_64+4'
 LDFLAGS			+= -EB
 endif
 
-KBUILD_CFLAGS		+= -pipe $(cflags-y)
-KBUILD_AFLAGS		+= $(cflags-y)
 
 head-y			:= arch/sh/kernel/init_task.o
 head-$(CONFIG_SUPERH32)	+= arch/sh/kernel/head_32.o
@@ -160,57 +158,17 @@ drivers-$(CONFIG_OPROFILE)	+= arch/sh/oprofile/
 
 boot := arch/sh/boot
 
-ifneq ($(KBUILD_SRC),)
-incdir-prefix	:= $(srctree)/include/asm-sh/
-else
-incdir-prefix	:=
-endif
-
-#	Update machine arch and proc symlinks if something which affects
-#	them changed.  We use .arch and .mach to indicate when they were
-#	updated last, otherwise make uses the target directory mtime.
+cflags-y	+= -Iarch/sh/include/$(cpuincdir-y)
+cflags-y	+= $(foreach d, $(incdir-y), -Iarch/sh/include/mach-$(d))
 
-include/asm-sh/.cpu: $(wildcard include/config/cpu/*.h) \
-		     include/config/auto.conf FORCE
-	@echo '  SYMLINK include/asm-sh/cpu -> include/asm-sh/$(cpuincdir-y)'
-	$(Q)if [ ! -d include/asm-sh ]; then mkdir -p include/asm-sh; fi
-	$(Q)ln -fsn $(incdir-prefix)$(cpuincdir-y) include/asm-sh/cpu
-	@touch $@
-
-#	Most boards have their own mach directories.  For the ones that
-#	don't, just reference the parent directory so the semantics are
-#	kept roughly the same.
-#
-#	When multiple boards are compiled in at the same time, preference
-#	for the mach link is given to whichever has a directory for its
-#	headers. However, this is only a workaround until platforms that
-#	can live in the same kernel image back away from relying on the
-#	mach link.
-
-include/asm-sh/.mach: $(wildcard include/config/sh/*.h) \
-		      include/config/auto.conf FORCE
-	$(Q)if [ ! -d include/asm-sh ]; then mkdir -p include/asm-sh; fi
-	$(Q)rm -f include/asm-sh/mach
-	$(Q)for i in $(incdir-y); do \
-	if [ -d $(srctree)/include/asm-sh/$$i ]; then \
-		echo -n '  SYMLINK include/asm-sh/mach -> '; \
-		echo -e "include/asm-sh/$$i"; \
-		ln -fsn $(incdir-prefix)$$i \
-			include/asm-sh/mach; \
-	else \
-		if [ ! -d include/asm-sh/mach ]; then \
-			echo -n '  SYMLINK include/asm-sh/mach -> '; \
-			echo -e 'include/asm-sh'; \
-			ln -fsn $(incdir-prefix)../asm-sh include/asm-sh/mach; \
-		fi; \
-	fi; \
-	done
-	@touch $@
+KBUILD_CFLAGS		+= -pipe $(cflags-y)
+KBUILD_CPPFLAGS		+= $(cflags-y)
+KBUILD_AFLAGS		+= $(cflags-y)
 
 PHONY += maketools FORCE
 
 maketools:  include/linux/version.h FORCE
-	$(Q)$(MAKE) $(build)=arch/sh/tools include/asm-sh/machtypes.h
+	$(Q)$(MAKE) $(build)=arch/sh/tools arch/sh/include/asm/machtypes.h
 
 all: $(KBUILD_IMAGE)
 
@@ -219,8 +177,7 @@ zImage uImage uImage.srec vmlinux.srec: vmlinux
 
 compressed: zImage
 
-archprepare: include/asm-sh/.cpu include/asm-sh/.mach maketools \
-	     arch/sh/lib64/syscalltab.h
+archprepare: maketools arch/sh/lib64/syscalltab.h
 
 archclean:
 	$(Q)$(MAKE) $(clean)=$(boot)
@@ -262,6 +219,4 @@ arch/sh/lib64/syscalltab.h: arch/sh/kernel/syscalls_64.S
 	$(call filechk,gen-syscalltab)
 
 CLEAN_FILES += arch/sh/lib64/syscalltab.h \
-	       include/asm-sh/machtypes.h \
-	       include/asm-sh/cpu include/asm-sh/.cpu \
-	       include/asm-sh/mach include/asm-sh/.mach
+	       arch/sh/include/asm/machtypes.h
diff --git a/arch/sh/boards/cayman/irq.c b/arch/sh/boards/cayman/irq.c
index 30ec7bebfaf18..ceb37ae92c704 100644
--- a/arch/sh/boards/cayman/irq.c
+++ b/arch/sh/boards/cayman/irq.c
@@ -13,7 +13,7 @@
 #include <linux/irq.h>
 #include <linux/interrupt.h>
 #include <linux/signal.h>
-#include <asm/cpu/irq.h>
+#include <cpu/irq.h>
 #include <asm/page.h>
 
 /* Setup for the SMSC FDC37C935 / LAN91C100FD */
diff --git a/arch/sh/boards/cayman/setup.c b/arch/sh/boards/cayman/setup.c
index 8c9fa472d8f5f..e7f9cc5f2ff11 100644
--- a/arch/sh/boards/cayman/setup.c
+++ b/arch/sh/boards/cayman/setup.c
@@ -13,7 +13,7 @@
 #include <linux/init.h>
 #include <linux/io.h>
 #include <linux/kernel.h>
-#include <asm/cpu/irq.h>
+#include <cpu/irq.h>
 
 /*
  * Platform Dependent Interrupt Priorities.
diff --git a/arch/sh/boards/dreamcast/irq.c b/arch/sh/boards/dreamcast/irq.c
index 9d0673a9092a2..67bdc33dd411b 100644
--- a/arch/sh/boards/dreamcast/irq.c
+++ b/arch/sh/boards/dreamcast/irq.c
@@ -12,7 +12,7 @@
 #include <linux/irq.h>
 #include <asm/io.h>
 #include <asm/irq.h>
-#include <asm/dreamcast/sysasic.h>
+#include <mach/sysasic.h>
 
 /* Dreamcast System ASIC Hardware Events -
 
diff --git a/arch/sh/boards/dreamcast/setup.c b/arch/sh/boards/dreamcast/setup.c
index 2581c8cd5df74..14c3e57ff4109 100644
--- a/arch/sh/boards/dreamcast/setup.c
+++ b/arch/sh/boards/dreamcast/setup.c
@@ -25,8 +25,8 @@
 #include <asm/io.h>
 #include <asm/irq.h>
 #include <asm/rtc.h>
-#include <asm/machvec.h>
-#include <asm/mach/sysasic.h>
+#include <machvec.h>
+#include <mach/sysasic.h>
 
 extern struct hw_interrupt_type systemasic_int;
 extern void aica_time_init(void);
diff --git a/arch/sh/boards/hp6xx/pm.c b/arch/sh/boards/hp6xx/pm.c
index d22f6eac9ccab..e96684def788c 100644
--- a/arch/sh/boards/hp6xx/pm.c
+++ b/arch/sh/boards/hp6xx/pm.c
@@ -13,7 +13,7 @@
 #include <asm/io.h>
 #include <asm/hd64461.h>
 #include <asm/hp6xx.h>
-#include <asm/cpu/dac.h>
+#include <cpu/dac.h>
 #include <asm/pm.h>
 
 #define STBCR		0xffffff82
diff --git a/arch/sh/boards/hp6xx/pm_wakeup.S b/arch/sh/boards/hp6xx/pm_wakeup.S
index 45e9bf0b91155..44b648cf6f235 100644
--- a/arch/sh/boards/hp6xx/pm_wakeup.S
+++ b/arch/sh/boards/hp6xx/pm_wakeup.S
@@ -8,7 +8,7 @@
  */
 
 #include <linux/linkage.h>
-#include <asm/cpu/mmu_context.h>
+#include <cpu/mmu_context.h>
 
 #define k0	r0
 #define k1	r1
diff --git a/arch/sh/boards/hp6xx/setup.c b/arch/sh/boards/hp6xx/setup.c
index 2f414ac3c6909..475b46caec1fe 100644
--- a/arch/sh/boards/hp6xx/setup.c
+++ b/arch/sh/boards/hp6xx/setup.c
@@ -16,7 +16,7 @@
 #include <asm/io.h>
 #include <asm/irq.h>
 #include <asm/hp6xx.h>
-#include <asm/cpu/dac.h>
+#include <cpu/dac.h>
 
 #define	SCPCR	0xa4000116
 #define	SCPDR	0xa4000136
diff --git a/arch/sh/boards/landisk/gio.c b/arch/sh/boards/landisk/gio.c
index 0c15b0a50b99a..edcde082032d8 100644
--- a/arch/sh/boards/landisk/gio.c
+++ b/arch/sh/boards/landisk/gio.c
@@ -20,8 +20,8 @@
 #include <linux/fs.h>
 #include <asm/io.h>
 #include <asm/uaccess.h>
-#include <asm/landisk/gio.h>
-#include <asm/landisk/iodata_landisk.h>
+#include <mach/gio.h>
+#include <mach/iodata_landisk.h>
 
 #define DEVCOUNT                4
 #define GIO_MINOR	        2	/* GIO minor no. */
diff --git a/arch/sh/boards/landisk/irq.c b/arch/sh/boards/landisk/irq.c
index 258649491d44b..d0f9378f6ff4f 100644
--- a/arch/sh/boards/landisk/irq.c
+++ b/arch/sh/boards/landisk/irq.c
@@ -16,7 +16,7 @@
 #include <linux/irq.h>
 #include <linux/interrupt.h>
 #include <linux/io.h>
-#include <asm/landisk/iodata_landisk.h>
+#include <mach/iodata_landisk.h>
 
 static void disable_landisk_irq(unsigned int irq)
 {
diff --git a/arch/sh/boards/landisk/psw.c b/arch/sh/boards/landisk/psw.c
index 5a9b70b5decbd..4bd502cbaeeb1 100644
--- a/arch/sh/boards/landisk/psw.c
+++ b/arch/sh/boards/landisk/psw.c
@@ -14,7 +14,7 @@
 #include <linux/init.h>
 #include <linux/interrupt.h>
 #include <linux/platform_device.h>
-#include <asm/landisk/iodata_landisk.h>
+#include <mach/iodata_landisk.h>
 #include <asm/push-switch.h>
 
 static irqreturn_t psw_irq_handler(int irq, void *arg)
diff --git a/arch/sh/boards/landisk/setup.c b/arch/sh/boards/landisk/setup.c
index 2b708ec725586..470c781116813 100644
--- a/arch/sh/boards/landisk/setup.c
+++ b/arch/sh/boards/landisk/setup.c
@@ -18,7 +18,7 @@
 #include <linux/pm.h>
 #include <linux/mm.h>
 #include <asm/machvec.h>
-#include <asm/landisk/iodata_landisk.h>
+#include <mach/iodata_landisk.h>
 #include <asm/io.h>
 
 void init_landisk_IRQ(void);
diff --git a/arch/sh/boards/renesas/r7780rp/psw.c b/arch/sh/boards/renesas/r7780rp/psw.c
index c844dfa5d58d3..0b3e062e96cc0 100644
--- a/arch/sh/boards/renesas/r7780rp/psw.c
+++ b/arch/sh/boards/renesas/r7780rp/psw.c
@@ -13,7 +13,7 @@
 #include <linux/init.h>
 #include <linux/interrupt.h>
 #include <linux/platform_device.h>
-#include <asm/mach/r7780rp.h>
+#include <mach/r7780rp.h>
 #include <asm/push-switch.h>
 
 static irqreturn_t psw_irq_handler(int irq, void *arg)
diff --git a/arch/sh/boards/se/7343/io.c b/arch/sh/boards/se/7343/io.c
index 3a6d114249385..e2fae32d27d7c 100644
--- a/arch/sh/boards/se/7343/io.c
+++ b/arch/sh/boards/se/7343/io.c
@@ -6,7 +6,7 @@
  */
 #include <linux/kernel.h>
 #include <asm/io.h>
-#include <asm/mach/se7343.h>
+#include <mach/se7343.h>
 
 #define badio(fn, a) panic("bad i/o operation %s for %08lx.", #fn, a)
 
diff --git a/arch/sh/boards/se/7343/setup.c b/arch/sh/boards/se/7343/setup.c
index 8ae718d6c7100..59dc92e20f642 100644
--- a/arch/sh/boards/se/7343/setup.c
+++ b/arch/sh/boards/se/7343/setup.c
@@ -1,8 +1,8 @@
 #include <linux/init.h>
 #include <linux/platform_device.h>
 #include <linux/mtd/physmap.h>
-#include <asm/machvec.h>
-#include <asm/mach/se7343.h>
+#include <machvec.h>
+#include <mach/se7343.h>
 #include <asm/heartbeat.h>
 #include <asm/irq.h>
 #include <asm/io.h>
diff --git a/arch/sh/boards/sh03/setup.c b/arch/sh/boards/sh03/setup.c
index 934ac4f1c48f2..cd9cff1ed3499 100644
--- a/arch/sh/boards/sh03/setup.c
+++ b/arch/sh/boards/sh03/setup.c
@@ -11,8 +11,8 @@
 #include <linux/platform_device.h>
 #include <asm/io.h>
 #include <asm/rtc.h>
-#include <asm/sh03/io.h>
-#include <asm/sh03/sh03.h>
+#include <mach/io.h>
+#include <mach/sh03.h>
 #include <asm/addrspace.h>
 
 static void __init init_sh03_IRQ(void)
diff --git a/arch/sh/boards/snapgear/setup.c b/arch/sh/boards/snapgear/setup.c
index 7022483f98e8d..a5e349d3dda20 100644
--- a/arch/sh/boards/snapgear/setup.c
+++ b/arch/sh/boards/snapgear/setup.c
@@ -22,7 +22,7 @@
 #include <asm/snapgear.h>
 #include <asm/irq.h>
 #include <asm/io.h>
-#include <asm/cpu/timer.h>
+#include <cpu/timer.h>
 
 /*
  * EraseConfig handling functions
diff --git a/arch/sh/boot/compressed/head_64.S b/arch/sh/boot/compressed/head_64.S
index f72c1989f5f2f..622eac3cf556c 100644
--- a/arch/sh/boot/compressed/head_64.S
+++ b/arch/sh/boot/compressed/head_64.S
@@ -14,8 +14,8 @@
  *   Copyright (C) 2002 Stuart Menefy (stuart.menefy@st.com)
  */
 #include <asm/cache.h>
-#include <asm/cpu/mmu_context.h>
-#include <asm/cpu/registers.h>
+#include <cpu/mmu_context.h>
+#include <cpu/registers.h>
 
 /*
  * Fixed TLB entries to identity map the beginning of RAM
diff --git a/arch/sh/drivers/dma/dma-g2.c b/arch/sh/drivers/dma/dma-g2.c
index 0caf11bb7e279..af7bb589c2c8b 100644
--- a/arch/sh/drivers/dma/dma-g2.c
+++ b/arch/sh/drivers/dma/dma-g2.c
@@ -14,8 +14,8 @@
 #include <linux/module.h>
 #include <linux/interrupt.h>
 #include <asm/cacheflush.h>
-#include <asm/mach/sysasic.h>
-#include <asm/mach/dma.h>
+#include <mach/sysasic.h>
+#include <mach/dma.h>
 #include <asm/dma.h>
 
 struct g2_channel {
diff --git a/arch/sh/drivers/dma/dma-pvr2.c b/arch/sh/drivers/dma/dma-pvr2.c
index 838fad566eaf6..391cbe1c29566 100644
--- a/arch/sh/drivers/dma/dma-pvr2.c
+++ b/arch/sh/drivers/dma/dma-pvr2.c
@@ -13,8 +13,8 @@
 #include <linux/kernel.h>
 #include <linux/module.h>
 #include <linux/interrupt.h>
-#include <asm/mach/sysasic.h>
-#include <asm/mach/dma.h>
+#include <mach/sysasic.h>
+#include <mach/dma.h>
 #include <asm/dma.h>
 #include <asm/io.h>
 
diff --git a/arch/sh/drivers/dma/dma-sh.c b/arch/sh/drivers/dma/dma-sh.c
index 71ff3d6f26e29..bd305483c1442 100644
--- a/arch/sh/drivers/dma/dma-sh.c
+++ b/arch/sh/drivers/dma/dma-sh.c
@@ -14,7 +14,7 @@
 #include <linux/init.h>
 #include <linux/interrupt.h>
 #include <linux/module.h>
-#include <asm/dreamcast/dma.h>
+#include <mach/dma.h>
 #include <asm/dma.h>
 #include <asm/io.h>
 #include "dma-sh.h"
diff --git a/arch/sh/drivers/dma/dma-sh.h b/arch/sh/drivers/dma/dma-sh.h
index 0f591fbc922d3..b05af34fc15de 100644
--- a/arch/sh/drivers/dma/dma-sh.h
+++ b/arch/sh/drivers/dma/dma-sh.h
@@ -11,7 +11,7 @@
 #ifndef __DMA_SH_H
 #define __DMA_SH_H
 
-#include <asm/cpu/dma.h>
+#include <cpu/dma.h>
 
 /* Definitions for the SuperH DMAC */
 #define REQ_L	0x00000000
diff --git a/arch/sh/drivers/pci/fixups-dreamcast.c b/arch/sh/drivers/pci/fixups-dreamcast.c
index c44699301eeb1..2bf85cf091e13 100644
--- a/arch/sh/drivers/pci/fixups-dreamcast.c
+++ b/arch/sh/drivers/pci/fixups-dreamcast.c
@@ -26,7 +26,7 @@
 
 #include <asm/io.h>
 #include <asm/irq.h>
-#include <asm/mach/pci.h>
+#include <mach/pci.h>
 
 static void __init gapspci_fixup_resources(struct pci_dev *dev)
 {
diff --git a/arch/sh/drivers/pci/ops-cayman.c b/arch/sh/drivers/pci/ops-cayman.c
index 980275ffa30b7..5ccf9ea3a9de5 100644
--- a/arch/sh/drivers/pci/ops-cayman.c
+++ b/arch/sh/drivers/pci/ops-cayman.c
@@ -2,7 +2,7 @@
 #include <linux/init.h>
 #include <linux/pci.h>
 #include <linux/types.h>
-#include <asm/cpu/irq.h>
+#include <cpu/irq.h>
 #include "pci-sh5.h"
 
 static inline u8 bridge_swizzle(u8 pin, u8 slot)
diff --git a/arch/sh/drivers/pci/ops-dreamcast.c b/arch/sh/drivers/pci/ops-dreamcast.c
index f54c291db37b1..f5d2a2aa6f3f8 100644
--- a/arch/sh/drivers/pci/ops-dreamcast.c
+++ b/arch/sh/drivers/pci/ops-dreamcast.c
@@ -26,7 +26,7 @@
 
 #include <asm/io.h>
 #include <asm/irq.h>
-#include <asm/mach/pci.h>
+#include <mach/pci.h>
 
 static struct resource gapspci_io_resource = {
 	.name	= "GAPSPCI IO",
diff --git a/arch/sh/drivers/pci/pci-sh5.c b/arch/sh/drivers/pci/pci-sh5.c
index a00a4df8c02d0..7a97438762c83 100644
--- a/arch/sh/drivers/pci/pci-sh5.c
+++ b/arch/sh/drivers/pci/pci-sh5.c
@@ -19,7 +19,7 @@
 #include <linux/delay.h>
 #include <linux/types.h>
 #include <linux/irq.h>
-#include <asm/cpu/irq.h>
+#include <cpu/irq.h>
 #include <asm/pci.h>
 #include <asm/io.h>
 #include "pci-sh5.h"
diff --git a/include/asm-sh/.gitignore b/arch/sh/include/asm/.gitignore
index 9218ef82b6982..378db779fb6c8 100644
--- a/include/asm-sh/.gitignore
+++ b/arch/sh/include/asm/.gitignore
@@ -1,3 +1 @@
-cpu
-mach
 machtypes.h
diff --git a/include/asm-sh/Kbuild b/arch/sh/include/asm/Kbuild
index 43910cdf78a54..43910cdf78a54 100644
--- a/include/asm-sh/Kbuild
+++ b/arch/sh/include/asm/Kbuild
diff --git a/include/asm-sh/a.out.h b/arch/sh/include/asm/a.out.h
index 1f93130e179cb..1f93130e179cb 100644
--- a/include/asm-sh/a.out.h
+++ b/arch/sh/include/asm/a.out.h
diff --git a/include/asm-sh/adc.h b/arch/sh/include/asm/adc.h
index 5f85cf74d59d6..48824c1fab80a 100644
--- a/include/asm-sh/adc.h
+++ b/arch/sh/include/asm/adc.h
@@ -5,7 +5,7 @@
  * Copyright (C) 2004  Andriy Skulysh
  */
 
-#include <asm/cpu/adc.h>
+#include <cpu/adc.h>
 
 int adc_single(unsigned int channel);
 
diff --git a/include/asm-sh/addrspace.h b/arch/sh/include/asm/addrspace.h
index fa544fc38c233..2702d81bfc0db 100644
--- a/include/asm-sh/addrspace.h
+++ b/arch/sh/include/asm/addrspace.h
@@ -12,7 +12,7 @@
 
 #ifdef __KERNEL__
 
-#include <asm/cpu/addrspace.h>
+#include <cpu/addrspace.h>
 
 /* If this CPU supports segmentation, hook up the helpers */
 #ifdef P1SEG
diff --git a/include/asm-sh/atomic-grb.h b/arch/sh/include/asm/atomic-grb.h
index 4c5b7dbfcedb1..4c5b7dbfcedb1 100644
--- a/include/asm-sh/atomic-grb.h
+++ b/arch/sh/include/asm/atomic-grb.h
diff --git a/include/asm-sh/atomic-irq.h b/arch/sh/include/asm/atomic-irq.h
index 74f7943cff6f3..74f7943cff6f3 100644
--- a/include/asm-sh/atomic-irq.h
+++ b/arch/sh/include/asm/atomic-irq.h
diff --git a/include/asm-sh/atomic-llsc.h b/arch/sh/include/asm/atomic-llsc.h
index 4b00b78e3f4f3..4b00b78e3f4f3 100644
--- a/include/asm-sh/atomic-llsc.h
+++ b/arch/sh/include/asm/atomic-llsc.h
diff --git a/include/asm-sh/atomic.h b/arch/sh/include/asm/atomic.h
index c043ef003028e..c043ef003028e 100644
--- a/include/asm-sh/atomic.h
+++ b/arch/sh/include/asm/atomic.h
diff --git a/include/asm-sh/auxvec.h b/arch/sh/include/asm/auxvec.h
index a6b9d4f4859e3..a6b9d4f4859e3 100644
--- a/include/asm-sh/auxvec.h
+++ b/arch/sh/include/asm/auxvec.h
diff --git a/include/asm-sh/bitops-grb.h b/arch/sh/include/asm/bitops-grb.h
index a5907b94395be..a5907b94395be 100644
--- a/include/asm-sh/bitops-grb.h
+++ b/arch/sh/include/asm/bitops-grb.h
diff --git a/include/asm-sh/bitops-irq.h b/arch/sh/include/asm/bitops-irq.h
index 653a127505846..653a127505846 100644
--- a/include/asm-sh/bitops-irq.h
+++ b/arch/sh/include/asm/bitops-irq.h
diff --git a/include/asm-sh/bitops.h b/arch/sh/include/asm/bitops.h
index d7d382f63ee53..d7d382f63ee53 100644
--- a/include/asm-sh/bitops.h
+++ b/arch/sh/include/asm/bitops.h
diff --git a/include/asm-sh/bug.h b/arch/sh/include/asm/bug.h
index c01718040166e..c01718040166e 100644
--- a/include/asm-sh/bug.h
+++ b/arch/sh/include/asm/bug.h
diff --git a/include/asm-sh/bugs.h b/arch/sh/include/asm/bugs.h
index 121b2ecddfc35..121b2ecddfc35 100644
--- a/include/asm-sh/bugs.h
+++ b/arch/sh/include/asm/bugs.h
diff --git a/include/asm-sh/byteorder.h b/arch/sh/include/asm/byteorder.h
index 4c13e61175632..4c13e61175632 100644
--- a/include/asm-sh/byteorder.h
+++ b/arch/sh/include/asm/byteorder.h
diff --git a/include/asm-sh/cache.h b/arch/sh/include/asm/cache.h
index 083419f47c65a..02df18ea9608d 100644
--- a/include/asm-sh/cache.h
+++ b/arch/sh/include/asm/cache.h
@@ -10,7 +10,7 @@
 #ifdef __KERNEL__
 
 #include <linux/init.h>
-#include <asm/cpu/cache.h>
+#include <cpu/cache.h>
 
 #define L1_CACHE_BYTES		(1 << L1_CACHE_SHIFT)
 
diff --git a/include/asm-sh/cacheflush.h b/arch/sh/include/asm/cacheflush.h
index e034c3604111b..09acbc32d6c7e 100644
--- a/include/asm-sh/cacheflush.h
+++ b/arch/sh/include/asm/cacheflush.h
@@ -27,7 +27,7 @@
 #define __flush_purge_region(start, size)	do { (void)(start); } while (0)
 #define __flush_invalidate_region(start, size)	do { (void)(start); } while (0)
 #else
-#include <asm/cpu/cacheflush.h>
+#include <cpu/cacheflush.h>
 
 /*
  * Consistent DMA requires that the __flush_xxx() primitives must be set
diff --git a/include/asm-sh/checksum.h b/arch/sh/include/asm/checksum.h
index 67496ab0ef042..67496ab0ef042 100644
--- a/include/asm-sh/checksum.h
+++ b/arch/sh/include/asm/checksum.h
diff --git a/include/asm-sh/checksum_32.h b/arch/sh/include/asm/checksum_32.h
index 14b7ac2f0a07a..14b7ac2f0a07a 100644
--- a/include/asm-sh/checksum_32.h
+++ b/arch/sh/include/asm/checksum_32.h
diff --git a/include/asm-sh/checksum_64.h b/arch/sh/include/asm/checksum_64.h
index 9c62a031a8f56..9c62a031a8f56 100644
--- a/include/asm-sh/checksum_64.h
+++ b/arch/sh/include/asm/checksum_64.h
diff --git a/include/asm-sh/clock.h b/arch/sh/include/asm/clock.h
index 720dfab7b15e5..720dfab7b15e5 100644
--- a/include/asm-sh/clock.h
+++ b/arch/sh/include/asm/clock.h
diff --git a/include/asm-sh/cmpxchg-grb.h b/arch/sh/include/asm/cmpxchg-grb.h
index e2681abe764f4..e2681abe764f4 100644
--- a/include/asm-sh/cmpxchg-grb.h
+++ b/arch/sh/include/asm/cmpxchg-grb.h
diff --git a/include/asm-sh/cmpxchg-irq.h b/arch/sh/include/asm/cmpxchg-irq.h
index 43049ec0554b4..43049ec0554b4 100644
--- a/include/asm-sh/cmpxchg-irq.h
+++ b/arch/sh/include/asm/cmpxchg-irq.h
diff --git a/include/asm-sh/cpu-features.h b/arch/sh/include/asm/cpu-features.h
index 86308aa397318..86308aa397318 100644
--- a/include/asm-sh/cpu-features.h
+++ b/arch/sh/include/asm/cpu-features.h
diff --git a/include/asm-sh/cputime.h b/arch/sh/include/asm/cputime.h
index 6ca395d1393ed..6ca395d1393ed 100644
--- a/include/asm-sh/cputime.h
+++ b/arch/sh/include/asm/cputime.h
diff --git a/include/asm-sh/current.h b/arch/sh/include/asm/current.h
index 62b63880b3332..62b63880b3332 100644
--- a/include/asm-sh/current.h
+++ b/arch/sh/include/asm/current.h
diff --git a/include/asm-sh/delay.h b/arch/sh/include/asm/delay.h
index 4b16bf9b56bdc..4b16bf9b56bdc 100644
--- a/include/asm-sh/delay.h
+++ b/arch/sh/include/asm/delay.h
diff --git a/include/asm-sh/device.h b/arch/sh/include/asm/device.h
index efd511d0803ad..efd511d0803ad 100644
--- a/include/asm-sh/device.h
+++ b/arch/sh/include/asm/device.h
diff --git a/include/asm-sh/div64.h b/arch/sh/include/asm/div64.h
index 6cd978cefb285..6cd978cefb285 100644
--- a/include/asm-sh/div64.h
+++ b/arch/sh/include/asm/div64.h
diff --git a/include/asm-sh/dma-mapping.h b/arch/sh/include/asm/dma-mapping.h
index 6c0b8a2de1432..6c0b8a2de1432 100644
--- a/include/asm-sh/dma-mapping.h
+++ b/arch/sh/include/asm/dma-mapping.h
diff --git a/include/asm-sh/dma.h b/arch/sh/include/asm/dma.h
index a65b02fd186ef..beca7128e2ab8 100644
--- a/include/asm-sh/dma.h
+++ b/arch/sh/include/asm/dma.h
@@ -15,7 +15,7 @@
 #include <linux/wait.h>
 #include <linux/sched.h>
 #include <linux/sysdev.h>
-#include <asm/cpu/dma.h>
+#include <cpu/dma.h>
 
 /* The maximum address that we can perform a DMA transfer to on this platform */
 /* Don't define MAX_DMA_ADDRESS; it's useless on the SuperH and any
diff --git a/include/asm-sh/dmabrg.h b/arch/sh/include/asm/dmabrg.h
index c5edba216cf19..c5edba216cf19 100644
--- a/include/asm-sh/dmabrg.h
+++ b/arch/sh/include/asm/dmabrg.h
diff --git a/include/asm-sh/edosk7705.h b/arch/sh/include/asm/edosk7705.h
index 5bdc9d9be3de9..5bdc9d9be3de9 100644
--- a/include/asm-sh/edosk7705.h
+++ b/arch/sh/include/asm/edosk7705.h
diff --git a/include/asm-sh/elf.h b/arch/sh/include/asm/elf.h
index f01449a8d378c..f01449a8d378c 100644
--- a/include/asm-sh/elf.h
+++ b/arch/sh/include/asm/elf.h
diff --git a/include/asm-sh/emergency-restart.h b/arch/sh/include/asm/emergency-restart.h
index 108d8c48e42e8..108d8c48e42e8 100644
--- a/include/asm-sh/emergency-restart.h
+++ b/arch/sh/include/asm/emergency-restart.h
diff --git a/include/asm-sh/entry-macros.S b/arch/sh/include/asm/entry-macros.S
index 2dab0b8d9454f..2dab0b8d9454f 100644
--- a/include/asm-sh/entry-macros.S
+++ b/arch/sh/include/asm/entry-macros.S
diff --git a/include/asm-sh/errno.h b/arch/sh/include/asm/errno.h
index 51cf6f9cebb82..51cf6f9cebb82 100644
--- a/include/asm-sh/errno.h
+++ b/arch/sh/include/asm/errno.h
diff --git a/include/asm-sh/fb.h b/arch/sh/include/asm/fb.h
index d92e99cd8c8ab..d92e99cd8c8ab 100644
--- a/include/asm-sh/fb.h
+++ b/arch/sh/include/asm/fb.h
diff --git a/include/asm-sh/fcntl.h b/arch/sh/include/asm/fcntl.h
index 46ab12db57397..46ab12db57397 100644
--- a/include/asm-sh/fcntl.h
+++ b/arch/sh/include/asm/fcntl.h
diff --git a/include/asm-sh/fixmap.h b/arch/sh/include/asm/fixmap.h
index 721fcc4d5e98e..721fcc4d5e98e 100644
--- a/include/asm-sh/fixmap.h
+++ b/arch/sh/include/asm/fixmap.h
diff --git a/include/asm-sh/flat.h b/arch/sh/include/asm/flat.h
index 0cc800299e061..0cc800299e061 100644
--- a/include/asm-sh/flat.h
+++ b/arch/sh/include/asm/flat.h
diff --git a/include/asm-sh/fpu.h b/arch/sh/include/asm/fpu.h
index 91462fea1507c..91462fea1507c 100644
--- a/include/asm-sh/fpu.h
+++ b/arch/sh/include/asm/fpu.h
diff --git a/include/asm-sh/freq.h b/arch/sh/include/asm/freq.h
index 39c0e091cf585..4ece90b09b9c4 100644
--- a/include/asm-sh/freq.h
+++ b/arch/sh/include/asm/freq.h
@@ -12,7 +12,7 @@
 #define __ASM_SH_FREQ_H
 #ifdef __KERNEL__
 
-#include <asm/cpu/freq.h>
+#include <cpu/freq.h>
 
 #endif /* __KERNEL__ */
 #endif /* __ASM_SH_FREQ_H */
diff --git a/include/asm-sh/futex-irq.h b/arch/sh/include/asm/futex-irq.h
index a9f16a7f9aeaf..a9f16a7f9aeaf 100644
--- a/include/asm-sh/futex-irq.h
+++ b/arch/sh/include/asm/futex-irq.h
diff --git a/include/asm-sh/futex.h b/arch/sh/include/asm/futex.h
index 68256ec5fa35b..68256ec5fa35b 100644
--- a/include/asm-sh/futex.h
+++ b/arch/sh/include/asm/futex.h
diff --git a/include/asm-sh/gpio.h b/arch/sh/include/asm/gpio.h
index 9bb27e0f11a45..cf32bd2df8818 100644
--- a/include/asm-sh/gpio.h
+++ b/arch/sh/include/asm/gpio.h
@@ -13,7 +13,7 @@
 #define __ASM_SH_GPIO_H
 
 #if defined(CONFIG_CPU_SH3)
-#include <asm/cpu/gpio.h>
+#include <cpu/gpio.h>
 #endif
 
 #endif /* __ASM_SH_GPIO_H */
diff --git a/include/asm-sh/hardirq.h b/arch/sh/include/asm/hardirq.h
index 715ee237fc77b..715ee237fc77b 100644
--- a/include/asm-sh/hardirq.h
+++ b/arch/sh/include/asm/hardirq.h
diff --git a/include/asm-sh/hd64461.h b/arch/sh/include/asm/hd64461.h
index 8c1353baf00f8..8c1353baf00f8 100644
--- a/include/asm-sh/hd64461.h
+++ b/arch/sh/include/asm/hd64461.h
diff --git a/include/asm-sh/hd64465/gpio.h b/arch/sh/include/asm/hd64465/gpio.h
index a3cdca2713ddd..a3cdca2713ddd 100644
--- a/include/asm-sh/hd64465/gpio.h
+++ b/arch/sh/include/asm/hd64465/gpio.h
diff --git a/include/asm-sh/hd64465/hd64465.h b/arch/sh/include/asm/hd64465/hd64465.h
index cfd0e803d2a27..cfd0e803d2a27 100644
--- a/include/asm-sh/hd64465/hd64465.h
+++ b/arch/sh/include/asm/hd64465/hd64465.h
diff --git a/include/asm-sh/hd64465/io.h b/arch/sh/include/asm/hd64465/io.h
index 139f1472e5bbf..139f1472e5bbf 100644
--- a/include/asm-sh/hd64465/io.h
+++ b/arch/sh/include/asm/hd64465/io.h
diff --git a/include/asm-sh/heartbeat.h b/arch/sh/include/asm/heartbeat.h
index 724a43ed245e5..724a43ed245e5 100644
--- a/include/asm-sh/heartbeat.h
+++ b/arch/sh/include/asm/heartbeat.h
diff --git a/include/asm-sh/hp6xx.h b/arch/sh/include/asm/hp6xx.h
index 0d4165a32dcd0..0d4165a32dcd0 100644
--- a/include/asm-sh/hp6xx.h
+++ b/arch/sh/include/asm/hp6xx.h
diff --git a/include/asm-sh/hugetlb.h b/arch/sh/include/asm/hugetlb.h
index 967068fb79ac4..967068fb79ac4 100644
--- a/include/asm-sh/hugetlb.h
+++ b/arch/sh/include/asm/hugetlb.h
diff --git a/include/asm-sh/hw_irq.h b/arch/sh/include/asm/hw_irq.h
index d557b00111bfb..d557b00111bfb 100644
--- a/include/asm-sh/hw_irq.h
+++ b/arch/sh/include/asm/hw_irq.h
diff --git a/include/asm-sh/i2c-sh7760.h b/arch/sh/include/asm/i2c-sh7760.h
index 24182116711fa..24182116711fa 100644
--- a/include/asm-sh/i2c-sh7760.h
+++ b/arch/sh/include/asm/i2c-sh7760.h
diff --git a/include/asm-sh/ilsel.h b/arch/sh/include/asm/ilsel.h
index e3d304b280f6e..e3d304b280f6e 100644
--- a/include/asm-sh/ilsel.h
+++ b/arch/sh/include/asm/ilsel.h
diff --git a/include/asm-sh/io.h b/arch/sh/include/asm/io.h
index a4fbf0c84fb14..a4fbf0c84fb14 100644
--- a/include/asm-sh/io.h
+++ b/arch/sh/include/asm/io.h
diff --git a/include/asm-sh/io_generic.h b/arch/sh/include/asm/io_generic.h
index 92fc6070d7b3a..92fc6070d7b3a 100644
--- a/include/asm-sh/io_generic.h
+++ b/arch/sh/include/asm/io_generic.h
diff --git a/include/asm-sh/io_trapped.h b/arch/sh/include/asm/io_trapped.h
index f1251d4f0ba9e..f1251d4f0ba9e 100644
--- a/include/asm-sh/io_trapped.h
+++ b/arch/sh/include/asm/io_trapped.h
diff --git a/include/asm-sh/ioctl.h b/arch/sh/include/asm/ioctl.h
index b279fe06dfe5b..b279fe06dfe5b 100644
--- a/include/asm-sh/ioctl.h
+++ b/arch/sh/include/asm/ioctl.h
diff --git a/include/asm-sh/ioctls.h b/arch/sh/include/asm/ioctls.h
index c212c371a4a57..c212c371a4a57 100644
--- a/include/asm-sh/ioctls.h
+++ b/arch/sh/include/asm/ioctls.h
diff --git a/include/asm-sh/ipcbuf.h b/arch/sh/include/asm/ipcbuf.h
index 5ffc9972a7eaf..5ffc9972a7eaf 100644
--- a/include/asm-sh/ipcbuf.h
+++ b/arch/sh/include/asm/ipcbuf.h
diff --git a/include/asm-sh/irq.h b/arch/sh/include/asm/irq.h
index ca66e5df69dc1..6195a531c1b0c 100644
--- a/include/asm-sh/irq.h
+++ b/arch/sh/include/asm/irq.h
@@ -51,7 +51,7 @@ extern void irq_ctx_exit(int cpu);
 #endif
 
 #ifdef CONFIG_CPU_SH5
-#include <asm/cpu/irq.h>
+#include <cpu/irq.h>
 #endif
 
 #endif /* __ASM_SH_IRQ_H */
diff --git a/include/asm-sh/irq_regs.h b/arch/sh/include/asm/irq_regs.h
index 3dd9c0b702704..3dd9c0b702704 100644
--- a/include/asm-sh/irq_regs.h
+++ b/arch/sh/include/asm/irq_regs.h
diff --git a/include/asm-sh/irqflags.h b/arch/sh/include/asm/irqflags.h
index 46e71da5be6b2..46e71da5be6b2 100644
--- a/include/asm-sh/irqflags.h
+++ b/arch/sh/include/asm/irqflags.h
diff --git a/include/asm-sh/irqflags_32.h b/arch/sh/include/asm/irqflags_32.h
index 60218f541340b..60218f541340b 100644
--- a/include/asm-sh/irqflags_32.h
+++ b/arch/sh/include/asm/irqflags_32.h
diff --git a/include/asm-sh/irqflags_64.h b/arch/sh/include/asm/irqflags_64.h
index 4f6b8a56e7bd2..88f65222c1d42 100644
--- a/include/asm-sh/irqflags_64.h
+++ b/arch/sh/include/asm/irqflags_64.h
@@ -1,7 +1,7 @@
 #ifndef __ASM_SH_IRQFLAGS_64_H
 #define __ASM_SH_IRQFLAGS_64_H
 
-#include <asm/cpu/registers.h>
+#include <cpu/registers.h>
 
 #define SR_MASK_LL	0x00000000000000f0LL
 #define SR_BL_LL	0x0000000010000000LL
diff --git a/include/asm-sh/kdebug.h b/arch/sh/include/asm/kdebug.h
index 49cd69051a889..49cd69051a889 100644
--- a/include/asm-sh/kdebug.h
+++ b/arch/sh/include/asm/kdebug.h
diff --git a/include/asm-sh/kexec.h b/arch/sh/include/asm/kexec.h
index 00f4260ef09b5..00f4260ef09b5 100644
--- a/include/asm-sh/kexec.h
+++ b/arch/sh/include/asm/kexec.h
diff --git a/include/asm-sh/kgdb.h b/arch/sh/include/asm/kgdb.h
index 24e42078f36fa..24e42078f36fa 100644
--- a/include/asm-sh/kgdb.h
+++ b/arch/sh/include/asm/kgdb.h
diff --git a/include/asm-sh/kmap_types.h b/arch/sh/include/asm/kmap_types.h
index 84d565c696bef..84d565c696bef 100644
--- a/include/asm-sh/kmap_types.h
+++ b/arch/sh/include/asm/kmap_types.h
diff --git a/include/asm-sh/lboxre2.h b/arch/sh/include/asm/lboxre2.h
index e6d160504923c..e6d160504923c 100644
--- a/include/asm-sh/lboxre2.h
+++ b/arch/sh/include/asm/lboxre2.h
diff --git a/include/asm-sh/linkage.h b/arch/sh/include/asm/linkage.h
index 3565a4f4009f7..3565a4f4009f7 100644
--- a/include/asm-sh/linkage.h
+++ b/arch/sh/include/asm/linkage.h
diff --git a/include/asm-sh/local.h b/arch/sh/include/asm/local.h
index 9ed9b9cb459a9..9ed9b9cb459a9 100644
--- a/include/asm-sh/local.h
+++ b/arch/sh/include/asm/local.h
diff --git a/include/asm-sh/machvec.h b/arch/sh/include/asm/machvec.h
index b2e4124070aef..b2e4124070aef 100644
--- a/include/asm-sh/machvec.h
+++ b/arch/sh/include/asm/machvec.h
diff --git a/include/asm-sh/magicpanelr2.h b/arch/sh/include/asm/magicpanelr2.h
index c644a77ee3576..c644a77ee3576 100644
--- a/include/asm-sh/magicpanelr2.h
+++ b/arch/sh/include/asm/magicpanelr2.h
diff --git a/include/asm-sh/mc146818rtc.h b/arch/sh/include/asm/mc146818rtc.h
index 0aee96a973304..0aee96a973304 100644
--- a/include/asm-sh/mc146818rtc.h
+++ b/arch/sh/include/asm/mc146818rtc.h
diff --git a/include/asm-sh/microdev.h b/arch/sh/include/asm/microdev.h
index 1aed15856e11f..1aed15856e11f 100644
--- a/include/asm-sh/microdev.h
+++ b/arch/sh/include/asm/microdev.h
diff --git a/include/asm-sh/migor.h b/arch/sh/include/asm/migor.h
index 10016e0f4a4e7..10016e0f4a4e7 100644
--- a/include/asm-sh/migor.h
+++ b/arch/sh/include/asm/migor.h
diff --git a/include/asm-sh/mman.h b/arch/sh/include/asm/mman.h
index 156eb0225cf64..156eb0225cf64 100644
--- a/include/asm-sh/mman.h
+++ b/arch/sh/include/asm/mman.h
diff --git a/include/asm-sh/mmu.h b/arch/sh/include/asm/mmu.h
index fdcb93bc6d11d..fdcb93bc6d11d 100644
--- a/include/asm-sh/mmu.h
+++ b/arch/sh/include/asm/mmu.h
diff --git a/include/asm-sh/mmu_context.h b/arch/sh/include/asm/mmu_context.h
index 8589a50febd0f..04c0c9733ad62 100644
--- a/include/asm-sh/mmu_context.h
+++ b/arch/sh/include/asm/mmu_context.h
@@ -8,7 +8,7 @@
 #define __ASM_SH_MMU_CONTEXT_H
 
 #ifdef __KERNEL__
-#include <asm/cpu/mmu_context.h>
+#include <cpu/mmu_context.h>
 #include <asm/tlbflush.h>
 #include <asm/uaccess.h>
 #include <asm/io.h>
diff --git a/include/asm-sh/mmu_context_32.h b/arch/sh/include/asm/mmu_context_32.h
index f4f9aebd68b79..f4f9aebd68b79 100644
--- a/include/asm-sh/mmu_context_32.h
+++ b/arch/sh/include/asm/mmu_context_32.h
diff --git a/include/asm-sh/mmu_context_64.h b/arch/sh/include/asm/mmu_context_64.h
index 9649f1c07caf8..de121025d87f2 100644
--- a/include/asm-sh/mmu_context_64.h
+++ b/arch/sh/include/asm/mmu_context_64.h
@@ -11,7 +11,7 @@
  * License.  See the file "COPYING" in the main directory of this archive
  * for more details.
  */
-#include <asm/cpu/registers.h>
+#include <cpu/registers.h>
 #include <asm/cacheflush.h>
 
 #define SR_ASID_MASK		0xffffffffff00ffffULL
diff --git a/include/asm-sh/mmzone.h b/arch/sh/include/asm/mmzone.h
index 2969253c40421..2969253c40421 100644
--- a/include/asm-sh/mmzone.h
+++ b/arch/sh/include/asm/mmzone.h
diff --git a/include/asm-sh/module.h b/arch/sh/include/asm/module.h
index 46eccd3316605..46eccd3316605 100644
--- a/include/asm-sh/module.h
+++ b/arch/sh/include/asm/module.h
diff --git a/include/asm-sh/msgbuf.h b/arch/sh/include/asm/msgbuf.h
index 517432343fb5d..517432343fb5d 100644
--- a/include/asm-sh/msgbuf.h
+++ b/arch/sh/include/asm/msgbuf.h
diff --git a/include/asm-sh/mutex.h b/arch/sh/include/asm/mutex.h
index 458c1f7fbc180..458c1f7fbc180 100644
--- a/include/asm-sh/mutex.h
+++ b/arch/sh/include/asm/mutex.h
diff --git a/include/asm-sh/page.h b/arch/sh/include/asm/page.h
index 77fb8bf02e4e8..77fb8bf02e4e8 100644
--- a/include/asm-sh/page.h
+++ b/arch/sh/include/asm/page.h
diff --git a/include/asm-sh/param.h b/arch/sh/include/asm/param.h
index ae245afdfd6a1..ae245afdfd6a1 100644
--- a/include/asm-sh/param.h
+++ b/arch/sh/include/asm/param.h
diff --git a/include/asm-sh/parport.h b/arch/sh/include/asm/parport.h
index f67ba60a2acd8..f67ba60a2acd8 100644
--- a/include/asm-sh/parport.h
+++ b/arch/sh/include/asm/parport.h
diff --git a/include/asm-sh/pci.h b/arch/sh/include/asm/pci.h
index df1d383e18a51..df1d383e18a51 100644
--- a/include/asm-sh/pci.h
+++ b/arch/sh/include/asm/pci.h
diff --git a/include/asm-sh/percpu.h b/arch/sh/include/asm/percpu.h
index 4db4b39a43999..4db4b39a43999 100644
--- a/include/asm-sh/percpu.h
+++ b/arch/sh/include/asm/percpu.h
diff --git a/include/asm-sh/pgalloc.h b/arch/sh/include/asm/pgalloc.h
index 84dd2db7104c7..84dd2db7104c7 100644
--- a/include/asm-sh/pgalloc.h
+++ b/arch/sh/include/asm/pgalloc.h
diff --git a/include/asm-sh/pgtable.h b/arch/sh/include/asm/pgtable.h
index a4a8f8b93463f..a4a8f8b93463f 100644
--- a/include/asm-sh/pgtable.h
+++ b/arch/sh/include/asm/pgtable.h
diff --git a/include/asm-sh/pgtable_32.h b/arch/sh/include/asm/pgtable_32.h
index 72ea209195bd1..72ea209195bd1 100644
--- a/include/asm-sh/pgtable_32.h
+++ b/arch/sh/include/asm/pgtable_32.h
diff --git a/include/asm-sh/pgtable_64.h b/arch/sh/include/asm/pgtable_64.h
index c78990cda5575..c78990cda5575 100644
--- a/include/asm-sh/pgtable_64.h
+++ b/arch/sh/include/asm/pgtable_64.h
diff --git a/include/asm-sh/pm.h b/arch/sh/include/asm/pm.h
index 56fdbd6b1c94f..56fdbd6b1c94f 100644
--- a/include/asm-sh/pm.h
+++ b/arch/sh/include/asm/pm.h
diff --git a/include/asm-sh/poll.h b/arch/sh/include/asm/poll.h
index c98509d3149e6..c98509d3149e6 100644
--- a/include/asm-sh/poll.h
+++ b/arch/sh/include/asm/poll.h
diff --git a/include/asm-sh/posix_types.h b/arch/sh/include/asm/posix_types.h
index 4eeb723aee7ed..4eeb723aee7ed 100644
--- a/include/asm-sh/posix_types.h
+++ b/arch/sh/include/asm/posix_types.h
diff --git a/include/asm-sh/posix_types_32.h b/arch/sh/include/asm/posix_types_32.h
index 0a3d2f54ab273..0a3d2f54ab273 100644
--- a/include/asm-sh/posix_types_32.h
+++ b/arch/sh/include/asm/posix_types_32.h
diff --git a/include/asm-sh/posix_types_64.h b/arch/sh/include/asm/posix_types_64.h
index 0620317a6f0f1..0620317a6f0f1 100644
--- a/include/asm-sh/posix_types_64.h
+++ b/arch/sh/include/asm/posix_types_64.h
diff --git a/include/asm-sh/processor.h b/arch/sh/include/asm/processor.h
index 15d9f92ca383c..15d9f92ca383c 100644
--- a/include/asm-sh/processor.h
+++ b/arch/sh/include/asm/processor.h
diff --git a/include/asm-sh/processor_32.h b/arch/sh/include/asm/processor_32.h
index 0dadd75bd93c8..0dadd75bd93c8 100644
--- a/include/asm-sh/processor_32.h
+++ b/arch/sh/include/asm/processor_32.h
diff --git a/include/asm-sh/processor_64.h b/arch/sh/include/asm/processor_64.h
index fc7fc685ba279..770d5169983b6 100644
--- a/include/asm-sh/processor_64.h
+++ b/arch/sh/include/asm/processor_64.h
@@ -19,7 +19,7 @@
 #include <asm/types.h>
 #include <asm/cache.h>
 #include <asm/ptrace.h>
-#include <asm/cpu/registers.h>
+#include <cpu/registers.h>
 
 /*
  * Default implementation of macro that returns current
diff --git a/include/asm-sh/ptrace.h b/arch/sh/include/asm/ptrace.h
index 643ab5a7cf3b8..643ab5a7cf3b8 100644
--- a/include/asm-sh/ptrace.h
+++ b/arch/sh/include/asm/ptrace.h
diff --git a/include/asm-sh/push-switch.h b/arch/sh/include/asm/push-switch.h
index 4903f9e52dd85..4903f9e52dd85 100644
--- a/include/asm-sh/push-switch.h
+++ b/arch/sh/include/asm/push-switch.h
diff --git a/include/asm-sh/r7780rp.h b/arch/sh/include/asm/r7780rp.h
index 306f7359f7d4c..306f7359f7d4c 100644
--- a/include/asm-sh/r7780rp.h
+++ b/arch/sh/include/asm/r7780rp.h
diff --git a/include/asm-sh/resource.h b/arch/sh/include/asm/resource.h
index 9c2499a86ec0c..9c2499a86ec0c 100644
--- a/include/asm-sh/resource.h
+++ b/arch/sh/include/asm/resource.h
diff --git a/include/asm-sh/rtc.h b/arch/sh/include/asm/rtc.h
index ec45ba8e11d93..1813f4202a24f 100644
--- a/include/asm-sh/rtc.h
+++ b/arch/sh/include/asm/rtc.h
@@ -11,6 +11,6 @@ struct sh_rtc_platform_info {
 	unsigned long capabilities;
 };
 
-#include <asm/cpu/rtc.h>
+#include <cpu/rtc.h>
 
 #endif /* _ASM_RTC_H */
diff --git a/include/asm-sh/rts7751r2d.h b/arch/sh/include/asm/rts7751r2d.h
index 0a800157b8262..0a800157b8262 100644
--- a/include/asm-sh/rts7751r2d.h
+++ b/arch/sh/include/asm/rts7751r2d.h
diff --git a/include/asm-sh/rwsem.h b/arch/sh/include/asm/rwsem.h
index 1987f3ea7f1b1..1987f3ea7f1b1 100644
--- a/include/asm-sh/rwsem.h
+++ b/arch/sh/include/asm/rwsem.h
diff --git a/include/asm-sh/scatterlist.h b/arch/sh/include/asm/scatterlist.h
index 2084d0373693c..2084d0373693c 100644
--- a/include/asm-sh/scatterlist.h
+++ b/arch/sh/include/asm/scatterlist.h
diff --git a/include/asm-sh/sdk7780.h b/arch/sh/include/asm/sdk7780.h
index 697dc865f21b6..697dc865f21b6 100644
--- a/include/asm-sh/sdk7780.h
+++ b/arch/sh/include/asm/sdk7780.h
diff --git a/include/asm-sh/se.h b/arch/sh/include/asm/se.h
index eb23000e1bbee..eb23000e1bbee 100644
--- a/include/asm-sh/se.h
+++ b/arch/sh/include/asm/se.h
diff --git a/include/asm-sh/se7206.h b/arch/sh/include/asm/se7206.h
index 698eb80389abd..698eb80389abd 100644
--- a/include/asm-sh/se7206.h
+++ b/arch/sh/include/asm/se7206.h
diff --git a/include/asm-sh/se7343.h b/arch/sh/include/asm/se7343.h
index 98458460e632e..98458460e632e 100644
--- a/include/asm-sh/se7343.h
+++ b/arch/sh/include/asm/se7343.h
diff --git a/include/asm-sh/se7721.h b/arch/sh/include/asm/se7721.h
index b957f60411938..b957f60411938 100644
--- a/include/asm-sh/se7721.h
+++ b/arch/sh/include/asm/se7721.h
diff --git a/include/asm-sh/se7722.h b/arch/sh/include/asm/se7722.h
index e971d9a82f4a7..e971d9a82f4a7 100644
--- a/include/asm-sh/se7722.h
+++ b/arch/sh/include/asm/se7722.h
diff --git a/include/asm-sh/se7751.h b/arch/sh/include/asm/se7751.h
index b36792ac5d660..b36792ac5d660 100644
--- a/include/asm-sh/se7751.h
+++ b/arch/sh/include/asm/se7751.h
diff --git a/include/asm-sh/se7780.h b/arch/sh/include/asm/se7780.h
index 40e9b41458cd6..40e9b41458cd6 100644
--- a/include/asm-sh/se7780.h
+++ b/arch/sh/include/asm/se7780.h
diff --git a/include/asm-sh/sections.h b/arch/sh/include/asm/sections.h
index 8f8f4ad400dfd..8f8f4ad400dfd 100644
--- a/include/asm-sh/sections.h
+++ b/arch/sh/include/asm/sections.h
diff --git a/include/asm-sh/segment.h b/arch/sh/include/asm/segment.h
index 5e2725f4ac490..5e2725f4ac490 100644
--- a/include/asm-sh/segment.h
+++ b/arch/sh/include/asm/segment.h
diff --git a/include/asm-sh/sembuf.h b/arch/sh/include/asm/sembuf.h
index d79f3bd570b2f..d79f3bd570b2f 100644
--- a/include/asm-sh/sembuf.h
+++ b/arch/sh/include/asm/sembuf.h
diff --git a/include/asm-sh/serial.h b/arch/sh/include/asm/serial.h
index 21f6d330f1895..e13cc948ee60f 100644
--- a/include/asm-sh/serial.h
+++ b/arch/sh/include/asm/serial.h
@@ -21,7 +21,7 @@
 #define STD_COM_FLAGS (ASYNC_BOOT_AUTOCONF | ASYNC_SKIP_TEST)
 
 #ifdef CONFIG_HD64465
-#include <asm/hd64465.h>
+#include <asm/hd64465/hd64465.h>
 
 #define SERIAL_PORT_DFNS                   \
         /* UART CLK   PORT IRQ     FLAGS        */                      \
diff --git a/include/asm-sh/setup.h b/arch/sh/include/asm/setup.h
index 55a2bd328d990..55a2bd328d990 100644
--- a/include/asm-sh/setup.h
+++ b/arch/sh/include/asm/setup.h
diff --git a/include/asm-sh/sfp-machine.h b/arch/sh/include/asm/sfp-machine.h
index d3c548443f2a6..d3c548443f2a6 100644
--- a/include/asm-sh/sfp-machine.h
+++ b/arch/sh/include/asm/sfp-machine.h
diff --git a/include/asm-sh/sh7760fb.h b/arch/sh/include/asm/sh7760fb.h
index 8767f61aceca5..8767f61aceca5 100644
--- a/include/asm-sh/sh7760fb.h
+++ b/arch/sh/include/asm/sh7760fb.h
diff --git a/include/asm-sh/sh7763rdp.h b/arch/sh/include/asm/sh7763rdp.h
index 8750cc8529770..8750cc8529770 100644
--- a/include/asm-sh/sh7763rdp.h
+++ b/arch/sh/include/asm/sh7763rdp.h
diff --git a/include/asm-sh/sh7785lcr.h b/arch/sh/include/asm/sh7785lcr.h
index 1ce27d5c74918..1ce27d5c74918 100644
--- a/include/asm-sh/sh7785lcr.h
+++ b/arch/sh/include/asm/sh7785lcr.h
diff --git a/include/asm-sh/sh_bios.h b/arch/sh/include/asm/sh_bios.h
index 0ca261956e3de..0ca261956e3de 100644
--- a/include/asm-sh/sh_bios.h
+++ b/arch/sh/include/asm/sh_bios.h
diff --git a/include/asm-sh/sh_keysc.h b/arch/sh/include/asm/sh_keysc.h
index b5a4dd5a97298..b5a4dd5a97298 100644
--- a/include/asm-sh/sh_keysc.h
+++ b/arch/sh/include/asm/sh_keysc.h
diff --git a/include/asm-sh/sh_mobile_lcdc.h b/arch/sh/include/asm/sh_mobile_lcdc.h
index 27677727df4dd..27677727df4dd 100644
--- a/include/asm-sh/sh_mobile_lcdc.h
+++ b/arch/sh/include/asm/sh_mobile_lcdc.h
diff --git a/include/asm-sh/shmbuf.h b/arch/sh/include/asm/shmbuf.h
index b2101f4905218..b2101f4905218 100644
--- a/include/asm-sh/shmbuf.h
+++ b/arch/sh/include/asm/shmbuf.h
diff --git a/include/asm-sh/shmin.h b/arch/sh/include/asm/shmin.h
index 36ba138a81fbe..36ba138a81fbe 100644
--- a/include/asm-sh/shmin.h
+++ b/arch/sh/include/asm/shmin.h
diff --git a/include/asm-sh/shmparam.h b/arch/sh/include/asm/shmparam.h
index ba1758d901062..ba1758d901062 100644
--- a/include/asm-sh/shmparam.h
+++ b/arch/sh/include/asm/shmparam.h
diff --git a/include/asm-sh/sigcontext.h b/arch/sh/include/asm/sigcontext.h
index 8ce1435bc0bf6..8ce1435bc0bf6 100644
--- a/include/asm-sh/sigcontext.h
+++ b/arch/sh/include/asm/sigcontext.h
diff --git a/include/asm-sh/siginfo.h b/arch/sh/include/asm/siginfo.h
index 813040ed68a97..813040ed68a97 100644
--- a/include/asm-sh/siginfo.h
+++ b/arch/sh/include/asm/siginfo.h
diff --git a/include/asm-sh/signal.h b/arch/sh/include/asm/signal.h
index 5c5c1e852089f..5c5c1e852089f 100644
--- a/include/asm-sh/signal.h
+++ b/arch/sh/include/asm/signal.h
diff --git a/include/asm-sh/smc37c93x.h b/arch/sh/include/asm/smc37c93x.h
index 585da2a8fc454..585da2a8fc454 100644
--- a/include/asm-sh/smc37c93x.h
+++ b/arch/sh/include/asm/smc37c93x.h
diff --git a/include/asm-sh/smp.h b/arch/sh/include/asm/smp.h
index 593343cd26ee0..593343cd26ee0 100644
--- a/include/asm-sh/smp.h
+++ b/arch/sh/include/asm/smp.h
diff --git a/include/asm-sh/snapgear.h b/arch/sh/include/asm/snapgear.h
index 042d95f51c4dc..042d95f51c4dc 100644
--- a/include/asm-sh/snapgear.h
+++ b/arch/sh/include/asm/snapgear.h
diff --git a/include/asm-sh/socket.h b/arch/sh/include/asm/socket.h
index 6d4bf6512959e..6d4bf6512959e 100644
--- a/include/asm-sh/socket.h
+++ b/arch/sh/include/asm/socket.h
diff --git a/include/asm-sh/sockios.h b/arch/sh/include/asm/sockios.h
index cf8b96b1f9abb..cf8b96b1f9abb 100644
--- a/include/asm-sh/sockios.h
+++ b/arch/sh/include/asm/sockios.h
diff --git a/include/asm-sh/sparsemem.h b/arch/sh/include/asm/sparsemem.h
index 547a540b66671..547a540b66671 100644
--- a/include/asm-sh/sparsemem.h
+++ b/arch/sh/include/asm/sparsemem.h
diff --git a/include/asm-sh/spi.h b/arch/sh/include/asm/spi.h
index e96f5b0953c84..e96f5b0953c84 100644
--- a/include/asm-sh/spi.h
+++ b/arch/sh/include/asm/spi.h
diff --git a/include/asm-sh/spinlock.h b/arch/sh/include/asm/spinlock.h
index e793181d64da3..e793181d64da3 100644
--- a/include/asm-sh/spinlock.h
+++ b/arch/sh/include/asm/spinlock.h
diff --git a/include/asm-sh/spinlock_types.h b/arch/sh/include/asm/spinlock_types.h
index b4d244e7b60ca..b4d244e7b60ca 100644
--- a/include/asm-sh/spinlock_types.h
+++ b/arch/sh/include/asm/spinlock_types.h
diff --git a/include/asm-sh/stat.h b/arch/sh/include/asm/stat.h
index e1810cc6e3da3..e1810cc6e3da3 100644
--- a/include/asm-sh/stat.h
+++ b/arch/sh/include/asm/stat.h
diff --git a/include/asm-sh/statfs.h b/arch/sh/include/asm/statfs.h
index 9202a023328fe..9202a023328fe 100644
--- a/include/asm-sh/statfs.h
+++ b/arch/sh/include/asm/statfs.h
diff --git a/include/asm-sh/string.h b/arch/sh/include/asm/string.h
index 8c1ea21dc0ae5..8c1ea21dc0ae5 100644
--- a/include/asm-sh/string.h
+++ b/arch/sh/include/asm/string.h
diff --git a/include/asm-sh/string_32.h b/arch/sh/include/asm/string_32.h
index 55f8db6bc1d75..55f8db6bc1d75 100644
--- a/include/asm-sh/string_32.h
+++ b/arch/sh/include/asm/string_32.h
diff --git a/include/asm-sh/string_64.h b/arch/sh/include/asm/string_64.h
index aa1fef229c784..aa1fef229c784 100644
--- a/include/asm-sh/string_64.h
+++ b/arch/sh/include/asm/string_64.h
diff --git a/include/asm-sh/system.h b/arch/sh/include/asm/system.h
index 056d68cd21080..056d68cd21080 100644
--- a/include/asm-sh/system.h
+++ b/arch/sh/include/asm/system.h
diff --git a/include/asm-sh/system_32.h b/arch/sh/include/asm/system_32.h
index f11bcf0855ed5..f11bcf0855ed5 100644
--- a/include/asm-sh/system_32.h
+++ b/arch/sh/include/asm/system_32.h
diff --git a/include/asm-sh/system_64.h b/arch/sh/include/asm/system_64.h
index 943acf5ea07c3..943acf5ea07c3 100644
--- a/include/asm-sh/system_64.h
+++ b/arch/sh/include/asm/system_64.h
diff --git a/include/asm-sh/systemh7751.h b/arch/sh/include/asm/systemh7751.h
index 4161122c84efd..4161122c84efd 100644
--- a/include/asm-sh/systemh7751.h
+++ b/arch/sh/include/asm/systemh7751.h
diff --git a/include/asm-sh/termbits.h b/arch/sh/include/asm/termbits.h
index 77db116948cf3..77db116948cf3 100644
--- a/include/asm-sh/termbits.h
+++ b/arch/sh/include/asm/termbits.h
diff --git a/include/asm-sh/termios.h b/arch/sh/include/asm/termios.h
index 0a8c793c76f23..0a8c793c76f23 100644
--- a/include/asm-sh/termios.h
+++ b/arch/sh/include/asm/termios.h
diff --git a/include/asm-sh/thread_info.h b/arch/sh/include/asm/thread_info.h
index eeb4c747119eb..eeb4c747119eb 100644
--- a/include/asm-sh/thread_info.h
+++ b/arch/sh/include/asm/thread_info.h
diff --git a/include/asm-sh/timer.h b/arch/sh/include/asm/timer.h
index 327f7eb8976ae..a7ca3a195bb58 100644
--- a/include/asm-sh/timer.h
+++ b/arch/sh/include/asm/timer.h
@@ -3,7 +3,7 @@
 
 #include <linux/sysdev.h>
 #include <linux/clocksource.h>
-#include <asm/cpu/timer.h>
+#include <cpu/timer.h>
 
 struct sys_timer_ops {
 	int (*init)(void);
diff --git a/include/asm-sh/timex.h b/arch/sh/include/asm/timex.h
index a873e24113cf7..a873e24113cf7 100644
--- a/include/asm-sh/timex.h
+++ b/arch/sh/include/asm/timex.h
diff --git a/include/asm-sh/titan.h b/arch/sh/include/asm/titan.h
index 03f3583c89188..03f3583c89188 100644
--- a/include/asm-sh/titan.h
+++ b/arch/sh/include/asm/titan.h
diff --git a/include/asm-sh/tlb.h b/arch/sh/include/asm/tlb.h
index 88ff1ae8a6b87..88ff1ae8a6b87 100644
--- a/include/asm-sh/tlb.h
+++ b/arch/sh/include/asm/tlb.h
diff --git a/include/asm-sh/tlb_64.h b/arch/sh/include/asm/tlb_64.h
index 0a96f3af69e31..0a96f3af69e31 100644
--- a/include/asm-sh/tlb_64.h
+++ b/arch/sh/include/asm/tlb_64.h
diff --git a/include/asm-sh/tlbflush.h b/arch/sh/include/asm/tlbflush.h
index e0ac97221ae6b..e0ac97221ae6b 100644
--- a/include/asm-sh/tlbflush.h
+++ b/arch/sh/include/asm/tlbflush.h
diff --git a/include/asm-sh/topology.h b/arch/sh/include/asm/topology.h
index 95f0085e098a6..95f0085e098a6 100644
--- a/include/asm-sh/topology.h
+++ b/arch/sh/include/asm/topology.h
diff --git a/include/asm-sh/types.h b/arch/sh/include/asm/types.h
index beea4e6f8dfd9..beea4e6f8dfd9 100644
--- a/include/asm-sh/types.h
+++ b/arch/sh/include/asm/types.h
diff --git a/include/asm-sh/uaccess.h b/arch/sh/include/asm/uaccess.h
index 45c2c9b2993d7..45c2c9b2993d7 100644
--- a/include/asm-sh/uaccess.h
+++ b/arch/sh/include/asm/uaccess.h
diff --git a/include/asm-sh/uaccess_32.h b/arch/sh/include/asm/uaccess_32.h
index 892fd6dea9dbb..892fd6dea9dbb 100644
--- a/include/asm-sh/uaccess_32.h
+++ b/arch/sh/include/asm/uaccess_32.h
diff --git a/include/asm-sh/uaccess_64.h b/arch/sh/include/asm/uaccess_64.h
index 81b3d515fcb36..81b3d515fcb36 100644
--- a/include/asm-sh/uaccess_64.h
+++ b/arch/sh/include/asm/uaccess_64.h
diff --git a/include/asm-sh/ubc.h b/arch/sh/include/asm/ubc.h
index 56f4e30dc49ce..a7b9028bbfbb2 100644
--- a/include/asm-sh/ubc.h
+++ b/arch/sh/include/asm/ubc.h
@@ -12,7 +12,7 @@
 #define __ASM_SH_UBC_H
 #ifdef __KERNEL__
 
-#include <asm/cpu/ubc.h>
+#include <cpu/ubc.h>
 
 /* User Break Controller */
 #if defined(CONFIG_CPU_SUBTYPE_SH7707) || defined(CONFIG_CPU_SUBTYPE_SH7709)
diff --git a/include/asm-sh/ucontext.h b/arch/sh/include/asm/ucontext.h
index 202ef1d5a3c41..202ef1d5a3c41 100644
--- a/include/asm-sh/ucontext.h
+++ b/arch/sh/include/asm/ucontext.h
diff --git a/include/asm-sh/unaligned.h b/arch/sh/include/asm/unaligned.h
index c1641a01d50ff..c1641a01d50ff 100644
--- a/include/asm-sh/unaligned.h
+++ b/arch/sh/include/asm/unaligned.h
diff --git a/include/asm-sh/unistd.h b/arch/sh/include/asm/unistd.h
index 65be656ead7d0..65be656ead7d0 100644
--- a/include/asm-sh/unistd.h
+++ b/arch/sh/include/asm/unistd.h
diff --git a/include/asm-sh/unistd_32.h b/arch/sh/include/asm/unistd_32.h
index d52c000cf9243..d52c000cf9243 100644
--- a/include/asm-sh/unistd_32.h
+++ b/arch/sh/include/asm/unistd_32.h
diff --git a/include/asm-sh/unistd_64.h b/arch/sh/include/asm/unistd_64.h
index 7c54e91753c14..7c54e91753c14 100644
--- a/include/asm-sh/unistd_64.h
+++ b/arch/sh/include/asm/unistd_64.h
diff --git a/include/asm-sh/user.h b/arch/sh/include/asm/user.h
index 8fd3cf6c58d4b..8fd3cf6c58d4b 100644
--- a/include/asm-sh/user.h
+++ b/arch/sh/include/asm/user.h
diff --git a/include/asm-sh/vga.h b/arch/sh/include/asm/vga.h
index 06a5de8ace1a6..06a5de8ace1a6 100644
--- a/include/asm-sh/vga.h
+++ b/arch/sh/include/asm/vga.h
diff --git a/include/asm-sh/watchdog.h b/arch/sh/include/asm/watchdog.h
index d19ea62ef8c67..f024fed00a728 100644
--- a/include/asm-sh/watchdog.h
+++ b/arch/sh/include/asm/watchdog.h
@@ -13,11 +13,11 @@
 #ifdef __KERNEL__
 
 #include <linux/types.h>
-#include <asm/cpu/watchdog.h>
+#include <cpu/watchdog.h>
 #include <asm/io.h>
 
 /* 
- * See asm/cpu-sh2/watchdog.h for explanation of this stupidity..
+ * See cpu-sh2/watchdog.h for explanation of this stupidity..
  */
 #ifndef WTCNT_R
 #  define WTCNT_R	WTCNT
diff --git a/include/asm-sh/xor.h b/arch/sh/include/asm/xor.h
index c82eb12a5b181..c82eb12a5b181 100644
--- a/include/asm-sh/xor.h
+++ b/arch/sh/include/asm/xor.h
diff --git a/include/asm-sh/cpu-sh2/addrspace.h b/arch/sh/include/cpu-sh2/cpu/addrspace.h
index 2b9ab93efa4ef..2b9ab93efa4ef 100644
--- a/include/asm-sh/cpu-sh2/addrspace.h
+++ b/arch/sh/include/cpu-sh2/cpu/addrspace.h
diff --git a/include/asm-sh/cpu-sh2/cache.h b/arch/sh/include/cpu-sh2/cpu/cache.h
index 4e0b165006862..4e0b165006862 100644
--- a/include/asm-sh/cpu-sh2/cache.h
+++ b/arch/sh/include/cpu-sh2/cpu/cache.h
diff --git a/include/asm-sh/cpu-sh2/cacheflush.h b/arch/sh/include/cpu-sh2/cpu/cacheflush.h
index 2979efb26de3c..2979efb26de3c 100644
--- a/include/asm-sh/cpu-sh2/cacheflush.h
+++ b/arch/sh/include/cpu-sh2/cpu/cacheflush.h
diff --git a/include/asm-sh/cpu-sh2/dma.h b/arch/sh/include/cpu-sh2/cpu/dma.h
index d66b43cdc6373..d66b43cdc6373 100644
--- a/include/asm-sh/cpu-sh2/dma.h
+++ b/arch/sh/include/cpu-sh2/cpu/dma.h
diff --git a/include/asm-sh/cpu-sh2/freq.h b/arch/sh/include/cpu-sh2/cpu/freq.h
index 31de475da70bb..31de475da70bb 100644
--- a/include/asm-sh/cpu-sh2/freq.h
+++ b/arch/sh/include/cpu-sh2/cpu/freq.h
diff --git a/include/asm-sh/cpu-sh2/mmu_context.h b/arch/sh/include/cpu-sh2/cpu/mmu_context.h
index beeb299e01ec4..beeb299e01ec4 100644
--- a/include/asm-sh/cpu-sh2/mmu_context.h
+++ b/arch/sh/include/cpu-sh2/cpu/mmu_context.h
diff --git a/include/asm-sh/cpu-sh2/rtc.h b/arch/sh/include/cpu-sh2/cpu/rtc.h
index 39e2d6e947826..39e2d6e947826 100644
--- a/include/asm-sh/cpu-sh2/rtc.h
+++ b/arch/sh/include/cpu-sh2/cpu/rtc.h
diff --git a/include/asm-sh/cpu-sh2/sigcontext.h b/arch/sh/include/cpu-sh2/cpu/sigcontext.h
index fe5c15dd6e876..fe5c15dd6e876 100644
--- a/include/asm-sh/cpu-sh2/sigcontext.h
+++ b/arch/sh/include/cpu-sh2/cpu/sigcontext.h
diff --git a/include/asm-sh/cpu-sh2/timer.h b/arch/sh/include/cpu-sh2/cpu/timer.h
index a39c241e81955..a39c241e81955 100644
--- a/include/asm-sh/cpu-sh2/timer.h
+++ b/arch/sh/include/cpu-sh2/cpu/timer.h
diff --git a/include/asm-sh/cpu-sh2/ubc.h b/arch/sh/include/cpu-sh2/cpu/ubc.h
index ba0e87f19c7a7..ba0e87f19c7a7 100644
--- a/include/asm-sh/cpu-sh2/ubc.h
+++ b/arch/sh/include/cpu-sh2/cpu/ubc.h
diff --git a/include/asm-sh/cpu-sh2/watchdog.h b/arch/sh/include/cpu-sh2/cpu/watchdog.h
index 393161c9c6d05..393161c9c6d05 100644
--- a/include/asm-sh/cpu-sh2/watchdog.h
+++ b/arch/sh/include/cpu-sh2/cpu/watchdog.h
diff --git a/include/asm-sh/cpu-sh2a/addrspace.h b/arch/sh/include/cpu-sh2a/cpu/addrspace.h
index 795ddd6856a31..795ddd6856a31 100644
--- a/include/asm-sh/cpu-sh2a/addrspace.h
+++ b/arch/sh/include/cpu-sh2a/cpu/addrspace.h
diff --git a/include/asm-sh/cpu-sh2a/cache.h b/arch/sh/include/cpu-sh2a/cpu/cache.h
index afe228b3f493c..afe228b3f493c 100644
--- a/include/asm-sh/cpu-sh2a/cache.h
+++ b/arch/sh/include/cpu-sh2a/cpu/cache.h
diff --git a/arch/sh/include/cpu-sh2a/cpu/cacheflush.h b/arch/sh/include/cpu-sh2a/cpu/cacheflush.h
new file mode 100644
index 0000000000000..2979efb26de3c
--- /dev/null
+++ b/arch/sh/include/cpu-sh2a/cpu/cacheflush.h
@@ -0,0 +1,44 @@
+/*
+ * include/asm-sh/cpu-sh2/cacheflush.h
+ *
+ * Copyright (C) 2003 Paul Mundt
+ *
+ * This file is subject to the terms and conditions of the GNU General Public
+ * License.  See the file "COPYING" in the main directory of this archive
+ * for more details.
+ */
+#ifndef __ASM_CPU_SH2_CACHEFLUSH_H
+#define __ASM_CPU_SH2_CACHEFLUSH_H
+
+/* 
+ * Cache flushing:
+ *
+ *  - flush_cache_all() flushes entire cache
+ *  - flush_cache_mm(mm) flushes the specified mm context's cache lines
+ *  - flush_cache_dup mm(mm) handles cache flushing when forking
+ *  - flush_cache_page(mm, vmaddr, pfn) flushes a single page
+ *  - flush_cache_range(vma, start, end) flushes a range of pages
+ *
+ *  - flush_dcache_page(pg) flushes(wback&invalidates) a page for dcache
+ *  - flush_icache_range(start, end) flushes(invalidates) a range for icache
+ *  - flush_icache_page(vma, pg) flushes(invalidates) a page for icache
+ *
+ *  Caches are indexed (effectively) by physical address on SH-2, so
+ *  we don't need them.
+ */
+#define flush_cache_all()			do { } while (0)
+#define flush_cache_mm(mm)			do { } while (0)
+#define flush_cache_dup_mm(mm)			do { } while (0)
+#define flush_cache_range(vma, start, end)	do { } while (0)
+#define flush_cache_page(vma, vmaddr, pfn)	do { } while (0)
+#define flush_dcache_page(page)			do { } while (0)
+#define flush_dcache_mmap_lock(mapping)		do { } while (0)
+#define flush_dcache_mmap_unlock(mapping)	do { } while (0)
+#define flush_icache_range(start, end)		do { } while (0)
+#define flush_icache_page(vma,pg)		do { } while (0)
+#define flush_icache_user_range(vma,pg,adr,len)	do { } while (0)
+#define flush_cache_sigtramp(vaddr)		do { } while (0)
+
+#define p3_cache_init()				do { } while (0)
+#endif /* __ASM_CPU_SH2_CACHEFLUSH_H */
+
diff --git a/arch/sh/include/cpu-sh2a/cpu/dma.h b/arch/sh/include/cpu-sh2a/cpu/dma.h
new file mode 100644
index 0000000000000..d66b43cdc6373
--- /dev/null
+++ b/arch/sh/include/cpu-sh2a/cpu/dma.h
@@ -0,0 +1,23 @@
+/*
+ * Definitions for the SH-2 DMAC.
+ *
+ * Copyright (C) 2003  Paul Mundt
+ *
+ * This file is subject to the terms and conditions of the GNU General Public
+ * License.  See the file "COPYING" in the main directory of this archive
+ * for more details.
+ */
+#ifndef __ASM_CPU_SH2_DMA_H
+#define __ASM_CPU_SH2_DMA_H
+
+#define SH_MAX_DMA_CHANNELS	2
+
+#define SAR	((unsigned long[]){ 0xffffff80, 0xffffff90 })
+#define DAR	((unsigned long[]){ 0xffffff84, 0xffffff94 })
+#define DMATCR	((unsigned long[]){ 0xffffff88, 0xffffff98 })
+#define CHCR	((unsigned long[]){ 0xfffffffc, 0xffffff9c })
+
+#define DMAOR	0xffffffb0
+
+#endif /* __ASM_CPU_SH2_DMA_H */
+
diff --git a/include/asm-sh/cpu-sh2a/freq.h b/arch/sh/include/cpu-sh2a/cpu/freq.h
index 830fd43b6cdc6..830fd43b6cdc6 100644
--- a/include/asm-sh/cpu-sh2a/freq.h
+++ b/arch/sh/include/cpu-sh2a/cpu/freq.h
diff --git a/arch/sh/include/cpu-sh2a/cpu/mmu_context.h b/arch/sh/include/cpu-sh2a/cpu/mmu_context.h
new file mode 100644
index 0000000000000..beeb299e01ec4
--- /dev/null
+++ b/arch/sh/include/cpu-sh2a/cpu/mmu_context.h
@@ -0,0 +1,16 @@
+/*
+ * include/asm-sh/cpu-sh2/mmu_context.h
+ *
+ * Copyright (C) 2003  Paul Mundt
+ *
+ * This file is subject to the terms and conditions of the GNU General Public
+ * License.  See the file "COPYING" in the main directory of this archive
+ * for more details.
+ */
+#ifndef __ASM_CPU_SH2_MMU_CONTEXT_H
+#define __ASM_CPU_SH2_MMU_CONTEXT_H
+
+/* No MMU */
+
+#endif /* __ASM_CPU_SH2_MMU_CONTEXT_H */
+
diff --git a/include/asm-sh/cpu-sh2a/rtc.h b/arch/sh/include/cpu-sh2a/cpu/rtc.h
index afb511e2bed7c..afb511e2bed7c 100644
--- a/include/asm-sh/cpu-sh2a/rtc.h
+++ b/arch/sh/include/cpu-sh2a/cpu/rtc.h
diff --git a/arch/sh/include/cpu-sh2a/cpu/timer.h b/arch/sh/include/cpu-sh2a/cpu/timer.h
new file mode 100644
index 0000000000000..a39c241e81955
--- /dev/null
+++ b/arch/sh/include/cpu-sh2a/cpu/timer.h
@@ -0,0 +1,6 @@
+#ifndef __ASM_CPU_SH2_TIMER_H
+#define __ASM_CPU_SH2_TIMER_H
+
+/* Nothing needed yet */
+
+#endif /* __ASM_CPU_SH2_TIMER_H */
diff --git a/arch/sh/include/cpu-sh2a/cpu/ubc.h b/arch/sh/include/cpu-sh2a/cpu/ubc.h
new file mode 100644
index 0000000000000..ba0e87f19c7a7
--- /dev/null
+++ b/arch/sh/include/cpu-sh2a/cpu/ubc.h
@@ -0,0 +1,32 @@
+/*
+ * include/asm-sh/cpu-sh2/ubc.h
+ *
+ * Copyright (C) 2003 Paul Mundt
+ *
+ * This file is subject to the terms and conditions of the GNU General Public
+ * License.  See the file "COPYING" in the main directory of this archive
+ * for more details.
+ */
+#ifndef __ASM_CPU_SH2_UBC_H
+#define __ASM_CPU_SH2_UBC_H
+
+#define UBC_BARA                0xffffff40
+#define UBC_BAMRA               0xffffff44
+#define UBC_BBRA                0xffffff48
+#define UBC_BARB                0xffffff60
+#define UBC_BAMRB               0xffffff64
+#define UBC_BBRB                0xffffff68
+#define UBC_BDRB                0xffffff70
+#define UBC_BDMRB               0xffffff74
+#define UBC_BRCR                0xffffff78
+
+/*
+ * We don't have any ASID changes to make in the UBC on the SH-2.
+ *
+ * Make these purposely invalid to track misuse.
+ */
+#define UBC_BASRA		0x00000000
+#define UBC_BASRB		0x00000000
+
+#endif /* __ASM_CPU_SH2_UBC_H */
+
diff --git a/arch/sh/include/cpu-sh2a/cpu/watchdog.h b/arch/sh/include/cpu-sh2a/cpu/watchdog.h
new file mode 100644
index 0000000000000..393161c9c6d05
--- /dev/null
+++ b/arch/sh/include/cpu-sh2a/cpu/watchdog.h
@@ -0,0 +1,69 @@
+/*
+ * include/asm-sh/cpu-sh2/watchdog.h
+ *
+ * Copyright (C) 2002, 2003 Paul Mundt
+ *
+ * This file is subject to the terms and conditions of the GNU General Public
+ * License.  See the file "COPYING" in the main directory of this archive
+ * for more details.
+ */
+#ifndef __ASM_CPU_SH2_WATCHDOG_H
+#define __ASM_CPU_SH2_WATCHDOG_H
+
+/*
+ * More SH-2 brilliance .. its not good enough that we can't read
+ * and write the same sizes to WTCNT, now we have to read and write
+ * with different sizes at different addresses for WTCNT _and_ RSTCSR.
+ *
+ * At least on the bright side no one has managed to screw over WTCSR
+ * in this fashion .. yet.
+ */
+/* Register definitions */
+#define WTCNT		0xfffffe80
+#define WTCSR		0xfffffe80
+#define RSTCSR		0xfffffe82
+
+#define WTCNT_R		(WTCNT + 1)
+#define RSTCSR_R	(RSTCSR + 1)
+
+/* Bit definitions */
+#define WTCSR_IOVF	0x80
+#define WTCSR_WT	0x40
+#define WTCSR_TME	0x20
+#define WTCSR_RSTS	0x00
+
+#define RSTCSR_RSTS	0x20
+
+/**
+ * 	sh_wdt_read_rstcsr - Read from Reset Control/Status Register
+ *
+ *	Reads back the RSTCSR value.
+ */
+static inline __u8 sh_wdt_read_rstcsr(void)
+{
+	/*
+	 * Same read/write brain-damage as for WTCNT here..
+	 */
+	return ctrl_inb(RSTCSR_R);
+}
+
+/**
+ * 	sh_wdt_write_csr - Write to Reset Control/Status Register
+ *
+ * 	@val: Value to write
+ *
+ * 	Writes the given value @val to the lower byte of the control/status
+ * 	register. The upper byte is set manually on each write.
+ */
+static inline void sh_wdt_write_rstcsr(__u8 val)
+{
+	/*
+	 * Note: Due to the brain-damaged nature of this register,
+	 * we can't presently touch the WOVF bit, since the upper byte
+	 * has to be swapped for this. So just leave it alone..
+	 */
+	ctrl_outw((WTCNT_HIGH << 8) | (__u16)val, RSTCSR);
+}
+
+#endif /* __ASM_CPU_SH2_WATCHDOG_H */
+
diff --git a/include/asm-sh/cpu-sh3/adc.h b/arch/sh/include/cpu-sh3/cpu/adc.h
index b289e3ca19a66..b289e3ca19a66 100644
--- a/include/asm-sh/cpu-sh3/adc.h
+++ b/arch/sh/include/cpu-sh3/cpu/adc.h
diff --git a/include/asm-sh/cpu-sh3/addrspace.h b/arch/sh/include/cpu-sh3/cpu/addrspace.h
index 0f94726c7d62d..0f94726c7d62d 100644
--- a/include/asm-sh/cpu-sh3/addrspace.h
+++ b/arch/sh/include/cpu-sh3/cpu/addrspace.h
diff --git a/include/asm-sh/cpu-sh3/cache.h b/arch/sh/include/cpu-sh3/cpu/cache.h
index bee2d81c56bfb..bee2d81c56bfb 100644
--- a/include/asm-sh/cpu-sh3/cache.h
+++ b/arch/sh/include/cpu-sh3/cpu/cache.h
diff --git a/include/asm-sh/cpu-sh3/cacheflush.h b/arch/sh/include/cpu-sh3/cpu/cacheflush.h
index f70d8ef76a15f..f70d8ef76a15f 100644
--- a/include/asm-sh/cpu-sh3/cacheflush.h
+++ b/arch/sh/include/cpu-sh3/cpu/cacheflush.h
diff --git a/include/asm-sh/cpu-sh3/dac.h b/arch/sh/include/cpu-sh3/cpu/dac.h
index 05fda8316ebca..05fda8316ebca 100644
--- a/include/asm-sh/cpu-sh3/dac.h
+++ b/arch/sh/include/cpu-sh3/cpu/dac.h
diff --git a/include/asm-sh/cpu-sh3/dma.h b/arch/sh/include/cpu-sh3/cpu/dma.h
index 6813c3220a1d7..6813c3220a1d7 100644
--- a/include/asm-sh/cpu-sh3/dma.h
+++ b/arch/sh/include/cpu-sh3/cpu/dma.h
diff --git a/include/asm-sh/cpu-sh3/freq.h b/arch/sh/include/cpu-sh3/cpu/freq.h
index 53c62302b2e35..53c62302b2e35 100644
--- a/include/asm-sh/cpu-sh3/freq.h
+++ b/arch/sh/include/cpu-sh3/cpu/freq.h
diff --git a/include/asm-sh/cpu-sh3/gpio.h b/arch/sh/include/cpu-sh3/cpu/gpio.h
index 4e53eb314b8fc..4e53eb314b8fc 100644
--- a/include/asm-sh/cpu-sh3/gpio.h
+++ b/arch/sh/include/cpu-sh3/cpu/gpio.h
diff --git a/include/asm-sh/cpu-sh3/mmu_context.h b/arch/sh/include/cpu-sh3/cpu/mmu_context.h
index ab09da73ce770..ab09da73ce770 100644
--- a/include/asm-sh/cpu-sh3/mmu_context.h
+++ b/arch/sh/include/cpu-sh3/cpu/mmu_context.h
diff --git a/include/asm-sh/cpu-sh3/rtc.h b/arch/sh/include/cpu-sh3/cpu/rtc.h
index 319404aaee37a..319404aaee37a 100644
--- a/include/asm-sh/cpu-sh3/rtc.h
+++ b/arch/sh/include/cpu-sh3/cpu/rtc.h
diff --git a/include/asm-sh/cpu-sh3/sigcontext.h b/arch/sh/include/cpu-sh3/cpu/sigcontext.h
index 17310dc03dcd2..17310dc03dcd2 100644
--- a/include/asm-sh/cpu-sh3/sigcontext.h
+++ b/arch/sh/include/cpu-sh3/cpu/sigcontext.h
diff --git a/include/asm-sh/cpu-sh3/timer.h b/arch/sh/include/cpu-sh3/cpu/timer.h
index 793acf12aa086..793acf12aa086 100644
--- a/include/asm-sh/cpu-sh3/timer.h
+++ b/arch/sh/include/cpu-sh3/cpu/timer.h
diff --git a/include/asm-sh/cpu-sh3/ubc.h b/arch/sh/include/cpu-sh3/cpu/ubc.h
index 4e6381d5ff7a9..4e6381d5ff7a9 100644
--- a/include/asm-sh/cpu-sh3/ubc.h
+++ b/arch/sh/include/cpu-sh3/cpu/ubc.h
diff --git a/include/asm-sh/cpu-sh3/watchdog.h b/arch/sh/include/cpu-sh3/cpu/watchdog.h
index 4ee0347298d8c..4ee0347298d8c 100644
--- a/include/asm-sh/cpu-sh3/watchdog.h
+++ b/arch/sh/include/cpu-sh3/cpu/watchdog.h
diff --git a/include/asm-sh/cpu-sh4/addrspace.h b/arch/sh/include/cpu-sh4/cpu/addrspace.h
index a3fa733c1c7d7..a3fa733c1c7d7 100644
--- a/include/asm-sh/cpu-sh4/addrspace.h
+++ b/arch/sh/include/cpu-sh4/cpu/addrspace.h
diff --git a/include/asm-sh/cpu-sh4/cache.h b/arch/sh/include/cpu-sh4/cpu/cache.h
index 1c61ebf5c8e3b..1c61ebf5c8e3b 100644
--- a/include/asm-sh/cpu-sh4/cache.h
+++ b/arch/sh/include/cpu-sh4/cpu/cache.h
diff --git a/include/asm-sh/cpu-sh4/cacheflush.h b/arch/sh/include/cpu-sh4/cpu/cacheflush.h
index 065306d376eb6..065306d376eb6 100644
--- a/include/asm-sh/cpu-sh4/cacheflush.h
+++ b/arch/sh/include/cpu-sh4/cpu/cacheflush.h
diff --git a/include/asm-sh/cpu-sh4/dma-sh7780.h b/arch/sh/include/cpu-sh4/cpu/dma-sh7780.h
index 71b426a6e482b..71b426a6e482b 100644
--- a/include/asm-sh/cpu-sh4/dma-sh7780.h
+++ b/arch/sh/include/cpu-sh4/cpu/dma-sh7780.h
diff --git a/include/asm-sh/cpu-sh4/dma.h b/arch/sh/include/cpu-sh4/cpu/dma.h
index aaf71b018c281..235b7cd1fc9a7 100644
--- a/include/asm-sh/cpu-sh4/dma.h
+++ b/arch/sh/include/cpu-sh4/cpu/dma.h
@@ -20,7 +20,7 @@
 #define CHCR_TS_MASK	0x18
 #define CHCR_TS_SHIFT	3
 
-#include <asm/cpu/dma-sh7780.h>
+#include <cpu/dma-sh7780.h>
 #else
 #define SH_DMAC_BASE	0xffa00000
 
diff --git a/include/asm-sh/cpu-sh4/fpu.h b/arch/sh/include/cpu-sh4/cpu/fpu.h
index febef73425287..febef73425287 100644
--- a/include/asm-sh/cpu-sh4/fpu.h
+++ b/arch/sh/include/cpu-sh4/cpu/fpu.h
diff --git a/include/asm-sh/cpu-sh4/freq.h b/arch/sh/include/cpu-sh4/cpu/freq.h
index c23af81c2e701..c23af81c2e701 100644
--- a/include/asm-sh/cpu-sh4/freq.h
+++ b/arch/sh/include/cpu-sh4/cpu/freq.h
diff --git a/include/asm-sh/cpu-sh4/mmu_context.h b/arch/sh/include/cpu-sh4/cpu/mmu_context.h
index 9ea8eb27b18e2..9ea8eb27b18e2 100644
--- a/include/asm-sh/cpu-sh4/mmu_context.h
+++ b/arch/sh/include/cpu-sh4/cpu/mmu_context.h
diff --git a/include/asm-sh/cpu-sh4/rtc.h b/arch/sh/include/cpu-sh4/cpu/rtc.h
index 25b1e6adfe8ca..25b1e6adfe8ca 100644
--- a/include/asm-sh/cpu-sh4/rtc.h
+++ b/arch/sh/include/cpu-sh4/cpu/rtc.h
diff --git a/include/asm-sh/cpu-sh4/sigcontext.h b/arch/sh/include/cpu-sh4/cpu/sigcontext.h
index ab392f120e062..ab392f120e062 100644
--- a/include/asm-sh/cpu-sh4/sigcontext.h
+++ b/arch/sh/include/cpu-sh4/cpu/sigcontext.h
diff --git a/include/asm-sh/cpu-sh4/sq.h b/arch/sh/include/cpu-sh4/cpu/sq.h
index 586d6491816ae..586d6491816ae 100644
--- a/include/asm-sh/cpu-sh4/sq.h
+++ b/arch/sh/include/cpu-sh4/cpu/sq.h
diff --git a/include/asm-sh/cpu-sh4/timer.h b/arch/sh/include/cpu-sh4/cpu/timer.h
index d1e796b968885..d1e796b968885 100644
--- a/include/asm-sh/cpu-sh4/timer.h
+++ b/arch/sh/include/cpu-sh4/cpu/timer.h
diff --git a/include/asm-sh/cpu-sh4/ubc.h b/arch/sh/include/cpu-sh4/cpu/ubc.h
index c86e170509357..c86e170509357 100644
--- a/include/asm-sh/cpu-sh4/ubc.h
+++ b/arch/sh/include/cpu-sh4/cpu/ubc.h
diff --git a/include/asm-sh/cpu-sh4/watchdog.h b/arch/sh/include/cpu-sh4/cpu/watchdog.h
index 259f6a0ce23d2..259f6a0ce23d2 100644
--- a/include/asm-sh/cpu-sh4/watchdog.h
+++ b/arch/sh/include/cpu-sh4/cpu/watchdog.h
diff --git a/include/asm-sh/cpu-sh5/addrspace.h b/arch/sh/include/cpu-sh5/cpu/addrspace.h
index dc36b9a03af63..dc36b9a03af63 100644
--- a/include/asm-sh/cpu-sh5/addrspace.h
+++ b/arch/sh/include/cpu-sh5/cpu/addrspace.h
diff --git a/include/asm-sh/cpu-sh5/cache.h b/arch/sh/include/cpu-sh5/cpu/cache.h
index ed050ab526f2e..ed050ab526f2e 100644
--- a/include/asm-sh/cpu-sh5/cache.h
+++ b/arch/sh/include/cpu-sh5/cpu/cache.h
diff --git a/include/asm-sh/cpu-sh5/cacheflush.h b/arch/sh/include/cpu-sh5/cpu/cacheflush.h
index 5a11f0b7e66a9..5a11f0b7e66a9 100644
--- a/include/asm-sh/cpu-sh5/cacheflush.h
+++ b/arch/sh/include/cpu-sh5/cpu/cacheflush.h
diff --git a/include/asm-sh/cpu-sh5/dma.h b/arch/sh/include/cpu-sh5/cpu/dma.h
index 7bf6bb3d35ede..7bf6bb3d35ede 100644
--- a/include/asm-sh/cpu-sh5/dma.h
+++ b/arch/sh/include/cpu-sh5/cpu/dma.h
diff --git a/include/asm-sh/cpu-sh5/irq.h b/arch/sh/include/cpu-sh5/cpu/irq.h
index f0f0756e6e849..f0f0756e6e849 100644
--- a/include/asm-sh/cpu-sh5/irq.h
+++ b/arch/sh/include/cpu-sh5/cpu/irq.h
diff --git a/include/asm-sh/cpu-sh5/mmu_context.h b/arch/sh/include/cpu-sh5/cpu/mmu_context.h
index 68a1d2cff457d..68a1d2cff457d 100644
--- a/include/asm-sh/cpu-sh5/mmu_context.h
+++ b/arch/sh/include/cpu-sh5/cpu/mmu_context.h
diff --git a/include/asm-sh/cpu-sh5/registers.h b/arch/sh/include/cpu-sh5/cpu/registers.h
index 6664ea6f1566f..6664ea6f1566f 100644
--- a/include/asm-sh/cpu-sh5/registers.h
+++ b/arch/sh/include/cpu-sh5/cpu/registers.h
diff --git a/include/asm-sh/cpu-sh5/rtc.h b/arch/sh/include/cpu-sh5/cpu/rtc.h
index 12ea0ed144e1a..12ea0ed144e1a 100644
--- a/include/asm-sh/cpu-sh5/rtc.h
+++ b/arch/sh/include/cpu-sh5/cpu/rtc.h
diff --git a/include/asm-sh/cpu-sh5/timer.h b/arch/sh/include/cpu-sh5/cpu/timer.h
index 88da9b341a369..88da9b341a369 100644
--- a/include/asm-sh/cpu-sh5/timer.h
+++ b/arch/sh/include/cpu-sh5/cpu/timer.h
diff --git a/include/asm-sh/dreamcast/dma.h b/arch/sh/include/mach-dreamcast/mach/dma.h
index ddd68e7887054..ddd68e7887054 100644
--- a/include/asm-sh/dreamcast/dma.h
+++ b/arch/sh/include/mach-dreamcast/mach/dma.h
diff --git a/include/asm-sh/dreamcast/maple.h b/arch/sh/include/mach-dreamcast/mach/maple.h
index 51f6a87f1f115..51f6a87f1f115 100644
--- a/include/asm-sh/dreamcast/maple.h
+++ b/arch/sh/include/mach-dreamcast/mach/maple.h
diff --git a/include/asm-sh/dreamcast/pci.h b/arch/sh/include/mach-dreamcast/mach/pci.h
index e401b24b0d8eb..9264ff46c63e0 100644
--- a/include/asm-sh/dreamcast/pci.h
+++ b/arch/sh/include/mach-dreamcast/mach/pci.h
@@ -11,7 +11,7 @@
 #ifndef __ASM_SH_DREAMCAST_PCI_H
 #define __ASM_SH_DREAMCAST_PCI_H
 
-#include <asm/mach/sysasic.h>
+#include <mach/sysasic.h>
 
 #define	GAPSPCI_REGS		0x01001400
 #define GAPSPCI_DMA_BASE	0x01840000
diff --git a/include/asm-sh/dreamcast/sysasic.h b/arch/sh/include/mach-dreamcast/mach/sysasic.h
index f33426608a87e..f33426608a87e 100644
--- a/include/asm-sh/dreamcast/sysasic.h
+++ b/arch/sh/include/mach-dreamcast/mach/sysasic.h
diff --git a/include/asm-sh/landisk/gio.h b/arch/sh/include/mach-landisk/mach/gio.h
index 35d7368b718ad..35d7368b718ad 100644
--- a/include/asm-sh/landisk/gio.h
+++ b/arch/sh/include/mach-landisk/mach/gio.h
diff --git a/include/asm-sh/landisk/iodata_landisk.h b/arch/sh/include/mach-landisk/mach/iodata_landisk.h
index 6fb04ab38b9f2..6fb04ab38b9f2 100644
--- a/include/asm-sh/landisk/iodata_landisk.h
+++ b/arch/sh/include/mach-landisk/mach/iodata_landisk.h
diff --git a/include/asm-sh/sh03/io.h b/arch/sh/include/mach-sh03/mach/io.h
index c39c785bba949..c39c785bba949 100644
--- a/include/asm-sh/sh03/io.h
+++ b/arch/sh/include/mach-sh03/mach/io.h
diff --git a/include/asm-sh/sh03/sh03.h b/arch/sh/include/mach-sh03/mach/sh03.h
index 19c40b80428df..19c40b80428df 100644
--- a/include/asm-sh/sh03/sh03.h
+++ b/arch/sh/include/mach-sh03/mach/sh03.h
diff --git a/arch/sh/kernel/cpu/irq/intc-sh5.c b/arch/sh/kernel/cpu/irq/intc-sh5.c
index 79baa47af9778..726f0335da76b 100644
--- a/arch/sh/kernel/cpu/irq/intc-sh5.c
+++ b/arch/sh/kernel/cpu/irq/intc-sh5.c
@@ -20,7 +20,7 @@
 #include <linux/io.h>
 #include <linux/kernel.h>
 #include <linux/bitops.h>
-#include <asm/cpu/irq.h>
+#include <cpu/irq.h>
 #include <asm/page.h>
 
 /*
diff --git a/arch/sh/kernel/cpu/sh2/entry.S b/arch/sh/kernel/cpu/sh2/entry.S
index ee894e5a45e79..becc54c456924 100644
--- a/arch/sh/kernel/cpu/sh2/entry.S
+++ b/arch/sh/kernel/cpu/sh2/entry.S
@@ -14,7 +14,7 @@
 #include <linux/linkage.h>
 #include <asm/asm-offsets.h>
 #include <asm/thread_info.h>
-#include <asm/cpu/mmu_context.h>
+#include <cpu/mmu_context.h>
 #include <asm/unistd.h>
 #include <asm/errno.h>
 #include <asm/page.h>
diff --git a/arch/sh/kernel/cpu/sh2a/entry.S b/arch/sh/kernel/cpu/sh2a/entry.S
index 47096dc3d2067..ab3903eeda5ca 100644
--- a/arch/sh/kernel/cpu/sh2a/entry.S
+++ b/arch/sh/kernel/cpu/sh2a/entry.S
@@ -14,7 +14,7 @@
 #include <linux/linkage.h>
 #include <asm/asm-offsets.h>
 #include <asm/thread_info.h>
-#include <asm/cpu/mmu_context.h>
+#include <cpu/mmu_context.h>
 #include <asm/unistd.h>
 #include <asm/errno.h>
 #include <asm/page.h>
diff --git a/arch/sh/kernel/cpu/sh3/entry.S b/arch/sh/kernel/cpu/sh3/entry.S
index 4004073f98cd6..3fe482dd05c16 100644
--- a/arch/sh/kernel/cpu/sh3/entry.S
+++ b/arch/sh/kernel/cpu/sh3/entry.S
@@ -14,7 +14,7 @@
 #include <asm/asm-offsets.h>
 #include <asm/thread_info.h>
 #include <asm/unistd.h>
-#include <asm/cpu/mmu_context.h>
+#include <cpu/mmu_context.h>
 #include <asm/page.h>
 
 ! NOTE:
diff --git a/arch/sh/kernel/cpu/sh4/fpu.c b/arch/sh/kernel/cpu/sh4/fpu.c
index 8020796139f17..2d452f67fb87d 100644
--- a/arch/sh/kernel/cpu/sh4/fpu.c
+++ b/arch/sh/kernel/cpu/sh4/fpu.c
@@ -13,7 +13,7 @@
 #include <linux/sched.h>
 #include <linux/signal.h>
 #include <linux/io.h>
-#include <asm/cpu/fpu.h>
+#include <cpu/fpu.h>
 #include <asm/processor.h>
 #include <asm/system.h>
 #include <asm/fpu.h>
diff --git a/arch/sh/kernel/cpu/sh4/softfloat.c b/arch/sh/kernel/cpu/sh4/softfloat.c
index 7b2d337ee4121..828cb57cb9591 100644
--- a/arch/sh/kernel/cpu/sh4/softfloat.c
+++ b/arch/sh/kernel/cpu/sh4/softfloat.c
@@ -36,7 +36,7 @@
  * and Kamel Khelifi <kamel.khelifi@st.com>
  */
 #include <linux/kernel.h>
-#include <asm/cpu/fpu.h>
+#include <cpu/fpu.h>
 
 #define LIT64( a ) a##LL
 
diff --git a/arch/sh/kernel/cpu/sh4/sq.c b/arch/sh/kernel/cpu/sh4/sq.c
index 9561b02ade0ef..dcdf959a3d441 100644
--- a/arch/sh/kernel/cpu/sh4/sq.c
+++ b/arch/sh/kernel/cpu/sh4/sq.c
@@ -22,7 +22,7 @@
 #include <linux/io.h>
 #include <asm/page.h>
 #include <asm/cacheflush.h>
-#include <asm/cpu/sq.h>
+#include <cpu/sq.h>
 
 struct sq_mapping;
 
diff --git a/arch/sh/kernel/cpu/sh5/entry.S b/arch/sh/kernel/cpu/sh5/entry.S
index 05372ed6c5686..ca08e7f26a3ab 100644
--- a/arch/sh/kernel/cpu/sh5/entry.S
+++ b/arch/sh/kernel/cpu/sh5/entry.S
@@ -11,7 +11,7 @@
  */
 #include <linux/errno.h>
 #include <linux/sys.h>
-#include <asm/cpu/registers.h>
+#include <cpu/registers.h>
 #include <asm/processor.h>
 #include <asm/unistd.h>
 #include <asm/thread_info.h>
diff --git a/arch/sh/kernel/head_64.S b/arch/sh/kernel/head_64.S
index f42d4c0feb76d..7ccfb995a398d 100644
--- a/arch/sh/kernel/head_64.S
+++ b/arch/sh/kernel/head_64.S
@@ -11,8 +11,8 @@
 #include <asm/page.h>
 #include <asm/cache.h>
 #include <asm/tlb.h>
-#include <asm/cpu/registers.h>
-#include <asm/cpu/mmu_context.h>
+#include <cpu/registers.h>
+#include <cpu/mmu_context.h>
 #include <asm/thread_info.h>
 
 /*
diff --git a/arch/sh/kernel/irq.c b/arch/sh/kernel/irq.c
index a2a99e487e33a..64b7690c664cb 100644
--- a/arch/sh/kernel/irq.c
+++ b/arch/sh/kernel/irq.c
@@ -15,7 +15,7 @@
 #include <asm/machvec.h>
 #include <asm/uaccess.h>
 #include <asm/thread_info.h>
-#include <asm/cpu/mmu_context.h>
+#include <cpu/mmu_context.h>
 
 atomic_t irq_err_count;
 
diff --git a/arch/sh/kernel/time_64.c b/arch/sh/kernel/time_64.c
index 022a55f1c1d46..791edabf7d834 100644
--- a/arch/sh/kernel/time_64.c
+++ b/arch/sh/kernel/time_64.c
@@ -33,8 +33,8 @@
 #include <linux/irq.h>
 #include <linux/io.h>
 #include <linux/platform_device.h>
-#include <asm/cpu/registers.h>	 /* required by inline __asm__ stmt. */
-#include <asm/cpu/irq.h>
+#include <cpu/registers.h>	 /* required by inline __asm__ stmt. */
+#include <cpu/irq.h>
 #include <asm/addrspace.h>
 #include <asm/processor.h>
 #include <asm/uaccess.h>
diff --git a/arch/sh/lib64/panic.c b/arch/sh/lib64/panic.c
index ff559e2a96f72..da32ba7b5fcc0 100644
--- a/arch/sh/lib64/panic.c
+++ b/arch/sh/lib64/panic.c
@@ -8,7 +8,7 @@
 
 #include <linux/kernel.h>
 #include <asm/io.h>
-#include <asm/cpu/registers.h>
+#include <cpu/registers.h>
 
 /* THIS IS A PHYSICAL ADDRESS */
 #define HDSP2534_ADDR (0x04002100)
diff --git a/arch/sh/mm/fault_64.c b/arch/sh/mm/fault_64.c
index 399d53710d2fe..bd63b961b2a9b 100644
--- a/arch/sh/mm/fault_64.c
+++ b/arch/sh/mm/fault_64.c
@@ -39,7 +39,7 @@
 #include <asm/uaccess.h>
 #include <asm/pgalloc.h>
 #include <asm/mmu_context.h>
-#include <asm/cpu/registers.h>
+#include <cpu/registers.h>
 
 /* Callable from fault.c, so not static */
 inline void __do_tlb_refill(unsigned long address,
diff --git a/arch/sh/tools/Makefile b/arch/sh/tools/Makefile
index 567516b58acca..b5d202be82063 100644
--- a/arch/sh/tools/Makefile
+++ b/arch/sh/tools/Makefile
@@ -10,7 +10,7 @@
 # Shamelessly cloned from ARM.
 #
 
-include/asm-sh/machtypes.h: $(src)/gen-mach-types $(src)/mach-types
+arch/sh/include/asm/machtypes.h: $(src)/gen-mach-types $(src)/mach-types
 	@echo '  Generating $@'
-	$(Q)if [ ! -d include/asm-sh ]; then mkdir -p include/asm-sh; fi
+	$(Q)if [ ! -d arch/sh/include/asm ]; then mkdir -p arch/sh/include/asm; fi
 	$(Q)$(AWK) -f $^ > $@ || { rm -f $@; /bin/false; }
diff --git a/include/asm-sh/cpu-sh2a/cacheflush.h b/include/asm-sh/cpu-sh2a/cacheflush.h
deleted file mode 100644
index fa3186c733503..0000000000000
--- a/include/asm-sh/cpu-sh2a/cacheflush.h
+++ /dev/null
@@ -1 +0,0 @@
-#include <asm/cpu-sh2/cacheflush.h>
diff --git a/include/asm-sh/cpu-sh2a/dma.h b/include/asm-sh/cpu-sh2a/dma.h
deleted file mode 100644
index 0d5ad85c1de8b..0000000000000
--- a/include/asm-sh/cpu-sh2a/dma.h
+++ /dev/null
@@ -1 +0,0 @@
-#include <asm/cpu-sh2/dma.h>
diff --git a/include/asm-sh/cpu-sh2a/mmu_context.h b/include/asm-sh/cpu-sh2a/mmu_context.h
deleted file mode 100644
index cd2387f7db9e9..0000000000000
--- a/include/asm-sh/cpu-sh2a/mmu_context.h
+++ /dev/null
@@ -1 +0,0 @@
-#include <asm/cpu-sh2/mmu_context.h>
diff --git a/include/asm-sh/cpu-sh2a/timer.h b/include/asm-sh/cpu-sh2a/timer.h
deleted file mode 100644
index fee504adf11e8..0000000000000
--- a/include/asm-sh/cpu-sh2a/timer.h
+++ /dev/null
@@ -1 +0,0 @@
-#include <asm/cpu-sh2/timer.h>
diff --git a/include/asm-sh/cpu-sh2a/ubc.h b/include/asm-sh/cpu-sh2a/ubc.h
deleted file mode 100644
index cf28062b96a24..0000000000000
--- a/include/asm-sh/cpu-sh2a/ubc.h
+++ /dev/null
@@ -1 +0,0 @@
-#include <asm/cpu-sh2/ubc.h>
diff --git a/include/asm-sh/cpu-sh2a/watchdog.h b/include/asm-sh/cpu-sh2a/watchdog.h
deleted file mode 100644
index c1b3e24884780..0000000000000
--- a/include/asm-sh/cpu-sh2a/watchdog.h
+++ /dev/null
@@ -1 +0,0 @@
-#include <asm/cpu-sh2/watchdog.h>
diff --git a/sound/sh/aica.c b/sound/sh/aica.c
index 9ca1133261437..54df8baf916f4 100644
--- a/sound/sh/aica.c
+++ b/sound/sh/aica.c
@@ -42,7 +42,7 @@
 #include <sound/info.h>
 #include <asm/io.h>
 #include <asm/dma.h>
-#include <asm/dreamcast/sysasic.h>
+#include <mach/sysasic.h>
 #include "aica.h"
 
 MODULE_AUTHOR("Adrian McMenamin <adrian@mcmen.demon.co.uk>");