diff --git a/arch/sparc/include/asm/iommu_common.h b/arch/sparc/include/asm/iommu_common.h
new file mode 100644
index 0000000..b40cec2
--- /dev/null
+++ b/arch/sparc/include/asm/iommu_common.h
@@ -0,0 +1,51 @@
+/* iommu_common.h: UltraSparc SBUS/PCI common iommu declarations.
+ *
+ * Copyright (C) 1999, 2008 David S. Miller (davem@davemloft.net)
+ */
+
+#ifndef _IOMMU_COMMON_H
+#define _IOMMU_COMMON_H
+
+#include <linux/kernel.h>
+#include <linux/types.h>
+#include <linux/sched.h>
+#include <linux/mm.h>
+#include <linux/scatterlist.h>
+#include <linux/device.h>
+#include <linux/iommu-helper.h>
+#include <linux/scatterlist.h>
+
+#include <asm/iommu.h>
+
+/*
+ * These give mapping size of each iommu pte/tlb.
+ */
+#define IO_PAGE_SHIFT			13
+#define IO_PAGE_SIZE			(1UL << IO_PAGE_SHIFT)
+#define IO_PAGE_MASK			(~(IO_PAGE_SIZE-1))
+#define IO_PAGE_ALIGN(addr)		ALIGN(addr, IO_PAGE_SIZE)
+
+#define IO_TSB_ENTRIES			(128*1024)
+#define IO_TSB_SIZE			(IO_TSB_ENTRIES * 8)
+
+/*
+ * This is the hardwired shift in the iotlb tag/data parts.
+ */
+#define IOMMU_PAGE_SHIFT		13
+
+#define SG_ENT_PHYS_ADDRESS(SG)	(__pa(sg_virt((SG))))
+
+static inline int is_span_boundary(unsigned long entry,
+				   unsigned long shift,
+				   unsigned long boundary_size,
+				   struct scatterlist *outs,
+				   struct scatterlist *sg)
+{
+	unsigned long paddr = SG_ENT_PHYS_ADDRESS(outs);
+	int nr = iommu_num_pages(paddr, outs->dma_length + sg->length,
+				 IO_PAGE_SIZE);
+
+	return iommu_is_span_boundary(entry, nr, shift, boundary_size);
+}
+
+#endif /* _IOMMU_COMMON_H */
diff --git a/arch/sparc/kernel/iommu.c b/arch/sparc/kernel/iommu.c
index 5320689..f9b6077 100644
--- a/arch/sparc/kernel/iommu.c
+++ b/arch/sparc/kernel/iommu.c
@@ -20,8 +20,8 @@
 #endif
 
 #include <asm/iommu.h>
+#include <asm/iommu_common.h>
 
-#include "iommu_common.h"
 #include "kernel.h"
 
 #define STC_CTXMATCH_ADDR(STC, CTX)	\
diff --git a/arch/sparc/kernel/iommu_common.h b/arch/sparc/kernel/iommu_common.h
deleted file mode 100644
index b40cec2..0000000
--- a/arch/sparc/kernel/iommu_common.h
+++ /dev/null
@@ -1,51 +0,0 @@
-/* iommu_common.h: UltraSparc SBUS/PCI common iommu declarations.
- *
- * Copyright (C) 1999, 2008 David S. Miller (davem@davemloft.net)
- */
-
-#ifndef _IOMMU_COMMON_H
-#define _IOMMU_COMMON_H
-
-#include <linux/kernel.h>
-#include <linux/types.h>
-#include <linux/sched.h>
-#include <linux/mm.h>
-#include <linux/scatterlist.h>
-#include <linux/device.h>
-#include <linux/iommu-helper.h>
-#include <linux/scatterlist.h>
-
-#include <asm/iommu.h>
-
-/*
- * These give mapping size of each iommu pte/tlb.
- */
-#define IO_PAGE_SHIFT			13
-#define IO_PAGE_SIZE			(1UL << IO_PAGE_SHIFT)
-#define IO_PAGE_MASK			(~(IO_PAGE_SIZE-1))
-#define IO_PAGE_ALIGN(addr)		ALIGN(addr, IO_PAGE_SIZE)
-
-#define IO_TSB_ENTRIES			(128*1024)
-#define IO_TSB_SIZE			(IO_TSB_ENTRIES * 8)
-
-/*
- * This is the hardwired shift in the iotlb tag/data parts.
- */
-#define IOMMU_PAGE_SHIFT		13
-
-#define SG_ENT_PHYS_ADDRESS(SG)	(__pa(sg_virt((SG))))
-
-static inline int is_span_boundary(unsigned long entry,
-				   unsigned long shift,
-				   unsigned long boundary_size,
-				   struct scatterlist *outs,
-				   struct scatterlist *sg)
-{
-	unsigned long paddr = SG_ENT_PHYS_ADDRESS(outs);
-	int nr = iommu_num_pages(paddr, outs->dma_length + sg->length,
-				 IO_PAGE_SIZE);
-
-	return iommu_is_span_boundary(entry, nr, shift, boundary_size);
-}
-
-#endif /* _IOMMU_COMMON_H */
diff --git a/arch/sparc/kernel/pci_psycho.c b/arch/sparc/kernel/pci_psycho.c
index 7dce27b..332fd6f 100644
--- a/arch/sparc/kernel/pci_psycho.c
+++ b/arch/sparc/kernel/pci_psycho.c
@@ -15,13 +15,13 @@
 #include <linux/of_device.h>
 
 #include <asm/iommu.h>
+#include <asm/iommu_common.h>
 #include <asm/irq.h>
 #include <asm/starfire.h>
 #include <asm/prom.h>
 #include <asm/upa.h>
 
 #include "pci_impl.h"
-#include "iommu_common.h"
 #include "psycho_common.h"
 
 #define DRIVER_NAME	"psycho"
diff --git a/arch/sparc/kernel/pci_sabre.c b/arch/sparc/kernel/pci_sabre.c
index 00a616f..6c2c616 100644
--- a/arch/sparc/kernel/pci_sabre.c
+++ b/arch/sparc/kernel/pci_sabre.c
@@ -16,12 +16,12 @@
 
 #include <asm/apb.h>
 #include <asm/iommu.h>
+#include <asm/iommu_common.h>
 #include <asm/irq.h>
 #include <asm/prom.h>
 #include <asm/upa.h>
 
 #include "pci_impl.h"
-#include "iommu_common.h"
 #include "psycho_common.h"
 
 #define DRIVER_NAME	"sabre"
diff --git a/arch/sparc/kernel/pci_schizo.c b/arch/sparc/kernel/pci_schizo.c
index c664d3e..ef23ab2 100644
--- a/arch/sparc/kernel/pci_schizo.c
+++ b/arch/sparc/kernel/pci_schizo.c
@@ -13,13 +13,13 @@
 #include <linux/of_device.h>
 
 #include <asm/iommu.h>
+#include <asm/iommu_common.h>
 #include <asm/irq.h>
 #include <asm/pstate.h>
 #include <asm/prom.h>
 #include <asm/upa.h>
 
 #include "pci_impl.h"
-#include "iommu_common.h"
 
 #define DRIVER_NAME	"schizo"
 #define PFX		DRIVER_NAME ": "
diff --git a/arch/sparc/kernel/pci_sun4v.c b/arch/sparc/kernel/pci_sun4v.c
index d2fe57d..1d72295 100644
--- a/arch/sparc/kernel/pci_sun4v.c
+++ b/arch/sparc/kernel/pci_sun4v.c
@@ -18,12 +18,12 @@
 #include <linux/iommu-common.h>
 
 #include <asm/iommu.h>
+#include <asm/iommu_common.h>
 #include <asm/irq.h>
 #include <asm/hypervisor.h>
 #include <asm/prom.h>
 
 #include "pci_impl.h"
-#include "iommu_common.h"
 
 #include "pci_sun4v.h"
 
diff --git a/arch/sparc/kernel/psycho_common.c b/arch/sparc/kernel/psycho_common.c
index 8db48e8..8eec09d 100644
--- a/arch/sparc/kernel/psycho_common.c
+++ b/arch/sparc/kernel/psycho_common.c
@@ -5,10 +5,10 @@
 #include <linux/kernel.h>
 #include <linux/interrupt.h>
 
+#include <asm/iommu_common.h>
 #include <asm/upa.h>
 
 #include "pci_impl.h"
-#include "iommu_common.h"
 #include "psycho_common.h"
 
 #define  PSYCHO_STRBUF_CTRL_DENAB	0x0000000000000002ULL
diff --git a/arch/sparc/kernel/sbus.c b/arch/sparc/kernel/sbus.c
index be5bdf9..a92cdf6 100644
--- a/arch/sparc/kernel/sbus.c
+++ b/arch/sparc/kernel/sbus.c
@@ -24,8 +24,7 @@
 #include <asm/prom.h>
 #include <asm/oplib.h>
 #include <asm/starfire.h>
-
-#include "iommu_common.h"
+#include <asm/iommu_common.h>
 
 #define MAP_BASE	((u32)0xc0000000)
 
