diff --git a/include/asm-sh/fpu.h b/include/asm-sh/fpu.h
new file mode 100644
index 0000000..33db698
--- /dev/null
+++ b/include/asm-sh/fpu.h
@@ -0,0 +1,44 @@
+#ifndef __ASM_SH_FPU_H
+#define __ASM_SH_FPU_H
+
+#define SR_FD    0x00008000
+
+#ifndef __ASSEMBLY__
+#include <asm/ptrace.h>
+
+#ifdef CONFIG_SH_FPU
+static inline void release_fpu(struct pt_regs *regs)
+{
+	regs->sr |= SR_FD;
+}
+
+static inline void grab_fpu(struct pt_regs *regs)
+{
+	regs->sr &= ~SR_FD;
+}
+
+struct task_struct;
+
+extern void save_fpu(struct task_struct *__tsk, struct pt_regs *regs);
+#else
+#define release_fpu(regs)	do { } while (0)
+#define grab_fpu(regs)		do { } while (0)
+#define save_fpu(tsk, regs)	do { } while (0)
+#endif
+
+#define unlazy_fpu(tsk, regs) do {			\
+	if (test_tsk_thread_flag(tsk, TIF_USEDFPU)) {	\
+		save_fpu(tsk, regs);			\
+	}						\
+} while (0)
+
+#define clear_fpu(tsk, regs) do {				\
+	if (test_tsk_thread_flag(tsk, TIF_USEDFPU)) {		\
+		clear_tsk_thread_flag(tsk, TIF_USEDFPU);	\
+		release_fpu(regs);				\
+	}							\
+} while (0)
+
+#endif /* __ASSEMBLY__ */
+
+#endif /* __ASM_SH_FPU_H */
diff --git a/include/asm-sh/processor.h b/include/asm-sh/processor.h
index f3bd82e..3ae2a1c2 100644
--- a/include/asm-sh/processor.h
+++ b/include/asm-sh/processor.h
@@ -2,9 +2,9 @@
 #define __ASM_SH_PROCESSOR_H
 
 #include <asm/cpu-features.h>
+#include <asm/fpu.h>
 
 #ifndef __ASSEMBLY__
-
 /*
  *  CPU type and hardware bug flags. Kept separately for each CPU.
  *
diff --git a/include/asm-sh/processor_32.h b/include/asm-sh/processor_32.h
index 1ad7463..a7edaa1 100644
--- a/include/asm-sh/processor_32.h
+++ b/include/asm-sh/processor_32.h
@@ -65,7 +65,6 @@
  * IMASK-bit:
  *     Interrupt level mask
  */
-#define SR_FD		0x00008000
 #define SR_DSP		0x00001000
 #define SR_IMASK	0x000000f0
 
@@ -178,31 +177,6 @@
 			     : "r" (~SR_FD));
 }
 
-static __inline__ void release_fpu(struct pt_regs *regs)
-{
-	regs->sr |= SR_FD;
-}
-
-static __inline__ void grab_fpu(struct pt_regs *regs)
-{
-	regs->sr &= ~SR_FD;
-}
-
-extern void save_fpu(struct task_struct *__tsk, struct pt_regs *regs);
-
-#define unlazy_fpu(tsk, regs) do {			\
-	if (test_tsk_thread_flag(tsk, TIF_USEDFPU)) {	\
-		save_fpu(tsk, regs);			\
-	}						\
-} while (0)
-
-#define clear_fpu(tsk, regs) do {				\
-	if (test_tsk_thread_flag(tsk, TIF_USEDFPU)) {		\
-		clear_tsk_thread_flag(tsk, TIF_USEDFPU);	\
-		release_fpu(regs);				\
-	}							\
-} while (0)
-
 /* Double presision, NANS as NANS, rounding to nearest, no exceptions */
 #define FPSCR_INIT  0x00080000
 
diff --git a/include/asm-sh/processor_64.h b/include/asm-sh/processor_64.h
index f546482..99c22b1 100644
--- a/include/asm-sh/processor_64.h
+++ b/include/asm-sh/processor_64.h
@@ -102,8 +102,6 @@
  *     Single step bit
  *
  */
-#define SR_FD    0x00008000
-
 #if defined(CONFIG_SH64_SR_WATCH)
 #define SR_MMU   0x84000000
 #else
@@ -243,16 +241,6 @@
 			     : "r" (~SR_FD));
 }
 
-static inline void release_fpu(struct pt_regs *regs)
-{
-	regs->sr |= SR_FD;
-}
-
-static inline void grab_fpu(struct pt_regs *regs)
-{
-	regs->sr &= ~SR_FD;
-}
-
 /* Round to nearest, no exceptions on inexact, overflow, underflow,
    zero-divide, invalid.  Configure option for whether to flush denorms to
    zero, or except if a denorm is encountered.  */
@@ -263,13 +251,9 @@
 #endif
 
 #ifdef CONFIG_SH_FPU
-/* Save the current FP regs */
-void fpsave(struct sh_fpu_hard_struct *fpregs);
-
 /* Initialise the FP state of a task */
 void fpinit(struct sh_fpu_hard_struct *fpregs);
 #else
-#define fpsave(fpregs)	do { } while (0)
 #define fpinit(fpregs)	do { } while (0)
 #endif