296 files changed, 268 insertions, 131 deletions

diff --git a/arch/sh/Makefile b/arch/sh/Makefile
index c627e45c4df7..fbf875628312 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 30ec7bebfaf1..ceb37ae92c70 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 8c9fa472d8f5..e7f9cc5f2ff1 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 9d0673a9092a..67bdc33dd411 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 2581c8cd5df7..14c3e57ff410 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 d22f6eac9cca..e96684def788 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 45e9bf0b9115..44b648cf6f23 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 2f414ac3c690..475b46caec1f 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 0c15b0a50b99..edcde082032d 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 258649491d44..d0f9378f6ff4 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 5a9b70b5decb..4bd502cbaeeb 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 2b708ec72558..470c78111681 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 c844dfa5d58d..0b3e062e96cc 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 3a6d11424938..e2fae32d27d7 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 8ae718d6c710..59dc92e20f64 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 934ac4f1c48f..cd9cff1ed349 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 7022483f98e8..a5e349d3dda2 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 f72c1989f5f2..622eac3cf556 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 0caf11bb7e27..af7bb589c2c8 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 838fad566eaf..391cbe1c2956 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 71ff3d6f26e2..bd305483c144 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 0f591fbc922d..b05af34fc15d 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 c44699301eeb..2bf85cf091e1 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 980275ffa30b..5ccf9ea3a9de 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 f54c291db37b..f5d2a2aa6f3f 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 a00a4df8c02d..7a97438762c8 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 9218ef82b698..378db779fb6c 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 43910cdf78a5..43910cdf78a5 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 1f93130e179c..1f93130e179c 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 5f85cf74d59d..48824c1fab80 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 fa544fc38c23..2702d81bfc0d 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 4c5b7dbfcedb..4c5b7dbfcedb 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 74f7943cff6f..74f7943cff6f 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 4b00b78e3f4f..4b00b78e3f4f 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 c043ef003028..c043ef003028 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 a6b9d4f4859e..a6b9d4f4859e 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 a5907b94395b..a5907b94395b 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 653a12750584..653a12750584 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 d7d382f63ee5..d7d382f63ee5 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 c01718040166..c01718040166 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 121b2ecddfc3..121b2ecddfc3 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 4c13e6117563..4c13e6117563 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 083419f47c65..02df18ea9608 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 e034c3604111..09acbc32d6c7 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 67496ab0ef04..67496ab0ef04 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 14b7ac2f0a07..14b7ac2f0a07 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 9c62a031a8f5..9c62a031a8f5 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 720dfab7b15e..720dfab7b15e 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 e2681abe764f..e2681abe764f 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 43049ec0554b..43049ec0554b 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 86308aa39731..86308aa39731 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 6ca395d1393e..6ca395d1393e 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 62b63880b333..62b63880b333 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 4b16bf9b56bd..4b16bf9b56bd 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 efd511d0803a..efd511d0803a 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 6cd978cefb28..6cd978cefb28 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 6c0b8a2de143..6c0b8a2de143 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 a65b02fd186e..beca7128e2ab 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 c5edba216cf1..c5edba216cf1 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 5bdc9d9be3de..5bdc9d9be3de 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 f01449a8d378..f01449a8d378 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 108d8c48e42e..108d8c48e42e 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 2dab0b8d9454..2dab0b8d9454 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 51cf6f9cebb8..51cf6f9cebb8 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 d92e99cd8c8a..d92e99cd8c8a 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 46ab12db5739..46ab12db5739 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 721fcc4d5e98..721fcc4d5e98 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 0cc800299e06..0cc800299e06 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 91462fea1507..91462fea1507 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 39c0e091cf58..4ece90b09b9c 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 a9f16a7f9aea..a9f16a7f9aea 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 68256ec5fa35..68256ec5fa35 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 9bb27e0f11a4..cf32bd2df881 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 715ee237fc77..715ee237fc77 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 8c1353baf00f..8c1353baf00f 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 a3cdca2713dd..a3cdca2713dd 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 cfd0e803d2a2..cfd0e803d2a2 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 139f1472e5bb..139f1472e5bb 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 724a43ed245e..724a43ed245e 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 0d4165a32dcd..0d4165a32dcd 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 967068fb79ac..967068fb79ac 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 d557b00111bf..d557b00111bf 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 24182116711f..24182116711f 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 e3d304b280f6..e3d304b280f6 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 a4fbf0c84fb1..a4fbf0c84fb1 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 92fc6070d7b3..92fc6070d7b3 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 f1251d4f0ba9..f1251d4f0ba9 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 b279fe06dfe5..b279fe06dfe5 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 c212c371a4a5..c212c371a4a5 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 5ffc9972a7ea..5ffc9972a7ea 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 ca66e5df69dc..6195a531c1b0 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 3dd9c0b70270..3dd9c0b70270 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 46e71da5be6b..46e71da5be6b 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 60218f541340..60218f541340 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 4f6b8a56e7bd..88f65222c1d4 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 49cd69051a88..49cd69051a88 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 00f4260ef09b..00f4260ef09b 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 24e42078f36f..24e42078f36f 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 84d565c696be..84d565c696be 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 e6d160504923..e6d160504923 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 3565a4f4009f..3565a4f4009f 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 9ed9b9cb459a..9ed9b9cb459a 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 b2e4124070ae..b2e4124070ae 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 c644a77ee357..c644a77ee357 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 0aee96a97330..0aee96a97330 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 1aed15856e11..1aed15856e11 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 10016e0f4a4e..10016e0f4a4e 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 156eb0225cf6..156eb0225cf6 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 fdcb93bc6d11..fdcb93bc6d11 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 8589a50febd0..04c0c9733ad6 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 f4f9aebd68b7..f4f9aebd68b7 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 9649f1c07caf..de121025d87f 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 2969253c4042..2969253c4042 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 46eccd331660..46eccd331660 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 517432343fb5..517432343fb5 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 458c1f7fbc18..458c1f7fbc18 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 77fb8bf02e4e..77fb8bf02e4e 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 ae245afdfd6a..ae245afdfd6a 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 f67ba60a2acd..f67ba60a2acd 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 df1d383e18a5..df1d383e18a5 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 4db4b39a4399..4db4b39a4399 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 84dd2db7104c..84dd2db7104c 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 a4a8f8b93463..a4a8f8b93463 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 72ea209195bd..72ea209195bd 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 c78990cda557..c78990cda557 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 56fdbd6b1c94..56fdbd6b1c94 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 c98509d3149e..c98509d3149e 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 4eeb723aee7e..4eeb723aee7e 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 0a3d2f54ab27..0a3d2f54ab27 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 0620317a6f0f..0620317a6f0f 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 15d9f92ca383..15d9f92ca383 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 0dadd75bd93c..0dadd75bd93c 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 fc7fc685ba27..770d5169983b 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 643ab5a7cf3b..643ab5a7cf3b 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 4903f9e52dd8..4903f9e52dd8 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 306f7359f7d4..306f7359f7d4 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 9c2499a86ec0..9c2499a86ec0 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 ec45ba8e11d9..1813f4202a24 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 0a800157b826..0a800157b826 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 1987f3ea7f1b..1987f3ea7f1b 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 2084d0373693..2084d0373693 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 697dc865f21b..697dc865f21b 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 eb23000e1bbe..eb23000e1bbe 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 698eb80389ab..698eb80389ab 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 98458460e632..98458460e632 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 b957f6041193..b957f6041193 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 e971d9a82f4a..e971d9a82f4a 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 b36792ac5d66..b36792ac5d66 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 40e9b41458cd..40e9b41458cd 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 8f8f4ad400df..8f8f4ad400df 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 5e2725f4ac49..5e2725f4ac49 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 d79f3bd570b2..d79f3bd570b2 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 21f6d330f189..e13cc948ee60 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 55a2bd328d99..55a2bd328d99 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 d3c548443f2a..d3c548443f2a 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 8767f61aceca..8767f61aceca 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 8750cc852977..8750cc852977 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 1ce27d5c7491..1ce27d5c7491 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 0ca261956e3d..0ca261956e3d 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 b5a4dd5a9729..b5a4dd5a9729 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 27677727df4d..27677727df4d 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 b2101f490521..b2101f490521 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 36ba138a81fb..36ba138a81fb 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 ba1758d90106..ba1758d90106 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 8ce1435bc0bf..8ce1435bc0bf 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 813040ed68a9..813040ed68a9 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 5c5c1e852089..5c5c1e852089 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 585da2a8fc45..585da2a8fc45 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 593343cd26ee..593343cd26ee 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 042d95f51c4d..042d95f51c4d 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 6d4bf6512959..6d4bf6512959 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 cf8b96b1f9ab..cf8b96b1f9ab 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 547a540b6667..547a540b6667 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 e96f5b0953c8..e96f5b0953c8 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 e793181d64da..e793181d64da 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 b4d244e7b60c..b4d244e7b60c 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 e1810cc6e3da..e1810cc6e3da 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 9202a023328f..9202a023328f 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 8c1ea21dc0ae..8c1ea21dc0ae 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 55f8db6bc1d7..55f8db6bc1d7 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 aa1fef229c78..aa1fef229c78 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 056d68cd2108..056d68cd2108 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 f11bcf0855ed..f11bcf0855ed 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 943acf5ea07c..943acf5ea07c 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 4161122c84ef..4161122c84ef 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 77db116948cf..77db116948cf 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 0a8c793c76f2..0a8c793c76f2 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 eeb4c747119e..eeb4c747119e 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 327f7eb8976a..a7ca3a195bb5 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 a873e24113cf..a873e24113cf 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 03f3583c8918..03f3583c8918 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 88ff1ae8a6b8..88ff1ae8a6b8 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 0a96f3af69e3..0a96f3af69e3 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 e0ac97221ae6..e0ac97221ae6 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 95f0085e098a..95f0085e098a 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 beea4e6f8dfd..beea4e6f8dfd 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 45c2c9b2993d..45c2c9b2993d 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 892fd6dea9db..892fd6dea9db 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 81b3d515fcb3..81b3d515fcb3 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 56f4e30dc49c..a7b9028bbfbb 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 202ef1d5a3c4..202ef1d5a3c4 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 c1641a01d50f..c1641a01d50f 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 65be656ead7d..65be656ead7d 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 d52c000cf924..d52c000cf924 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 7c54e91753c1..7c54e91753c1 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 8fd3cf6c58d4..8fd3cf6c58d4 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 06a5de8ace1a..06a5de8ace1a 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 d19ea62ef8c6..f024fed00a72 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 c82eb12a5b18..c82eb12a5b18 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 2b9ab93efa4e..2b9ab93efa4e 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 4e0b16500686..4e0b16500686 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 2979efb26de3..2979efb26de3 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 d66b43cdc637..d66b43cdc637 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 31de475da70b..31de475da70b 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 beeb299e01ec..beeb299e01ec 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 39e2d6e94782..39e2d6e94782 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 fe5c15dd6e87..fe5c15dd6e87 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 a39c241e8195..a39c241e8195 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 ba0e87f19c7a..ba0e87f19c7a 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 393161c9c6d0..393161c9c6d0 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 795ddd6856a3..795ddd6856a3 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 afe228b3f493..afe228b3f493 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 000000000000..2979efb26de3
--- /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 000000000000..d66b43cdc637
--- /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 830fd43b6cdc..830fd43b6cdc 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 000000000000..beeb299e01ec
--- /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 afb511e2bed7..afb511e2bed7 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 000000000000..a39c241e8195
--- /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 000000000000..ba0e87f19c7a
--- /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 000000000000..393161c9c6d0
--- /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 b289e3ca19a6..b289e3ca19a6 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 0f94726c7d62..0f94726c7d62 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 bee2d81c56bf..bee2d81c56bf 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 f70d8ef76a15..f70d8ef76a15 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 05fda8316ebc..05fda8316ebc 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 6813c3220a1d..6813c3220a1d 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 53c62302b2e3..53c62302b2e3 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 4e53eb314b8f..4e53eb314b8f 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 ab09da73ce77..ab09da73ce77 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 319404aaee37..319404aaee37 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 17310dc03dcd..17310dc03dcd 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 793acf12aa08..793acf12aa08 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 4e6381d5ff7a..4e6381d5ff7a 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 4ee0347298d8..4ee0347298d8 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 a3fa733c1c7d..a3fa733c1c7d 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 1c61ebf5c8e3..1c61ebf5c8e3 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 065306d376eb..065306d376eb 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 71b426a6e482..71b426a6e482 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 aaf71b018c28..235b7cd1fc9a 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 febef7342528..febef7342528 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 c23af81c2e70..c23af81c2e70 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 9ea8eb27b18e..9ea8eb27b18e 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 25b1e6adfe8c..25b1e6adfe8c 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 ab392f120e06..ab392f120e06 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 586d6491816a..586d6491816a 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 d1e796b96888..d1e796b96888 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 c86e17050935..c86e17050935 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 259f6a0ce23d..259f6a0ce23d 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 dc36b9a03af6..dc36b9a03af6 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 ed050ab526f2..ed050ab526f2 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 5a11f0b7e66a..5a11f0b7e66a 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 7bf6bb3d35ed..7bf6bb3d35ed 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 f0f0756e6e84..f0f0756e6e84 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 68a1d2cff457..68a1d2cff457 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 6664ea6f1566..6664ea6f1566 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 12ea0ed144e1..12ea0ed144e1 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 88da9b341a36..88da9b341a36 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 ddd68e788705..ddd68e788705 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 51f6a87f1f11..51f6a87f1f11 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 e401b24b0d8e..9264ff46c63e 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 f33426608a87..f33426608a87 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 35d7368b718a..35d7368b718a 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 6fb04ab38b9f..6fb04ab38b9f 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 c39c785bba94..c39c785bba94 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 19c40b80428d..19c40b80428d 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 79baa47af977..726f0335da76 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 ee894e5a45e7..becc54c45692 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 47096dc3d206..ab3903eeda5c 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 4004073f98cd..3fe482dd05c1 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 8020796139f1..2d452f67fb87 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 7b2d337ee412..828cb57cb959 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 9561b02ade0e..dcdf959a3d44 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 05372ed6c568..ca08e7f26a3a 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 f42d4c0feb76..7ccfb995a398 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 a2a99e487e33..64b7690c664c 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 022a55f1c1d4..791edabf7d83 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 ff559e2a96f7..da32ba7b5fcc 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 399d53710d2f..bd63b961b2a9 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 567516b58acc..b5d202be8206 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 fa3186c73350..000000000000
--- 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 0d5ad85c1de8..000000000000
--- 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 cd2387f7db9e..000000000000
--- 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 fee504adf11e..000000000000
--- 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 cf28062b96a2..000000000000
--- 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 c1b3e2488478..000000000000
--- 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 9ca113326143..54df8baf916f 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>");