diff --git a/fs/reiserfs/inode.c b/fs/reiserfs/inode.c
index 78f23f4069327c41672d551e3147c9c4296fef06..7e5a2f5ebeb0fc19e120a5d9f29c00c37b89624f 100644
--- a/fs/reiserfs/inode.c
+++ b/fs/reiserfs/inode.c
@@ -1127,8 +1127,8 @@ static void init_inode(struct inode *inode, struct path *path)
 	REISERFS_I(inode)->i_prealloc_count = 0;
 	REISERFS_I(inode)->i_trans_id = 0;
 	REISERFS_I(inode)->i_jl = NULL;
-	REISERFS_I(inode)->i_acl_access = NULL;
-	REISERFS_I(inode)->i_acl_default = NULL;
+	reiserfs_init_acl_access(inode);
+	reiserfs_init_acl_default(inode);
 	reiserfs_init_xattr_rwsem(inode);
 
 	if (stat_data_v1(ih)) {
@@ -1834,8 +1834,8 @@ int reiserfs_new_inode(struct reiserfs_transaction_handle *th,
 	REISERFS_I(inode)->i_attrs =
 	    REISERFS_I(dir)->i_attrs & REISERFS_INHERIT_MASK;
 	sd_attrs_to_i_attrs(REISERFS_I(inode)->i_attrs, inode);
-	REISERFS_I(inode)->i_acl_access = NULL;
-	REISERFS_I(inode)->i_acl_default = NULL;
+	reiserfs_init_acl_access(inode);
+	reiserfs_init_acl_default(inode);
 	reiserfs_init_xattr_rwsem(inode);
 
 	if (old_format_only(sb))
@@ -1974,11 +1974,13 @@ int reiserfs_new_inode(struct reiserfs_transaction_handle *th,
 	 * iput doesn't deadlock in reiserfs_delete_xattrs. The locking
 	 * code really needs to be reworked, but this will take care of it
 	 * for now. -jeffm */
+#ifdef CONFIG_REISERFS_FS_POSIX_ACL
 	if (REISERFS_I(dir)->i_acl_default && !IS_ERR(REISERFS_I(dir)->i_acl_default)) {
 		reiserfs_write_unlock_xattrs(dir->i_sb);
 		iput(inode);
 		reiserfs_write_lock_xattrs(dir->i_sb);
 	} else
+#endif
 		iput(inode);
 	return err;
 }
diff --git a/fs/reiserfs/super.c b/fs/reiserfs/super.c
index b40d4d64d598b83ce47b578ed487a7f282178605..80fc3b32802f827d6fe1bf8e9e919321d3f9e6d0 100644
--- a/fs/reiserfs/super.c
+++ b/fs/reiserfs/super.c
@@ -510,8 +510,10 @@ static void init_once(void *foo, kmem_cache_t * cachep, unsigned long flags)
 	    SLAB_CTOR_CONSTRUCTOR) {
 		INIT_LIST_HEAD(&ei->i_prealloc_list);
 		inode_init_once(&ei->vfs_inode);
+#ifdef CONFIG_REISERFS_FS_POSIX_ACL
 		ei->i_acl_access = NULL;
 		ei->i_acl_default = NULL;
+#endif
 	}
 }
 
@@ -560,6 +562,7 @@ static void reiserfs_dirty_inode(struct inode *inode)
 	reiserfs_write_unlock(inode->i_sb);
 }
 
+#ifdef CONFIG_REISERFS_FS_POSIX_ACL
 static void reiserfs_clear_inode(struct inode *inode)
 {
 	struct posix_acl *acl;
@@ -574,6 +577,9 @@ static void reiserfs_clear_inode(struct inode *inode)
 		posix_acl_release(acl);
 	REISERFS_I(inode)->i_acl_default = NULL;
 }
+#else
+#define reiserfs_clear_inode NULL
+#endif
 
 #ifdef CONFIG_QUOTA
 static ssize_t reiserfs_quota_write(struct super_block *, int, const char *,
diff --git a/include/linux/reiserfs_acl.h b/include/linux/reiserfs_acl.h
index 806ec5b067075554792d5631996b24595157d697..fe00f781a622ab73a2230414a09b4e6fe6df96ae 100644
--- a/include/linux/reiserfs_acl.h
+++ b/include/linux/reiserfs_acl.h
@@ -56,6 +56,16 @@ extern int reiserfs_xattr_posix_acl_init(void) __init;
 extern int reiserfs_xattr_posix_acl_exit(void);
 extern struct reiserfs_xattr_handler posix_acl_default_handler;
 extern struct reiserfs_xattr_handler posix_acl_access_handler;
+
+static inline void reiserfs_init_acl_access(struct inode *inode)
+{
+	REISERFS_I(inode)->i_acl_access = NULL;
+}
+
+static inline void reiserfs_init_acl_default(struct inode *inode)
+{
+	REISERFS_I(inode)->i_acl_default = NULL;
+}
 #else
 
 #define reiserfs_cache_default_acl(inode) 0
@@ -87,4 +97,11 @@ reiserfs_inherit_default_acl(const struct inode *dir, struct dentry *dentry,
 	return 0;
 }
 
+static inline void reiserfs_init_acl_access(struct inode *inode)
+{
+}
+
+static inline void reiserfs_init_acl_default(struct inode *inode)
+{
+}
 #endif
diff --git a/include/linux/reiserfs_fs_i.h b/include/linux/reiserfs_fs_i.h
index 711e7e7cafa5fe4facc2fd16a1c71c5b833c0e98..5b3b297aa2c5b647294e69ac0090cef6c0deeb16 100644
--- a/include/linux/reiserfs_fs_i.h
+++ b/include/linux/reiserfs_fs_i.h
@@ -52,9 +52,10 @@ struct reiserfs_inode_info {
 	 ** flushed */
 	unsigned long i_trans_id;
 	struct reiserfs_journal_list *i_jl;
-
+#ifdef CONFIG_REISERFS_FS_POSIX_ACL
 	struct posix_acl *i_acl_access;
 	struct posix_acl *i_acl_default;
+#endif
 #ifdef CONFIG_REISERFS_FS_XATTR
 	struct rw_semaphore xattr_sem;
 #endif