diff --git a/arch/m32r/Makefile b/arch/m32r/Makefile
index cdf63b210c53d68d7ebad661498515401851fb05..60e12f3126544b90faeef1048b8161df2c46c9bd 100644
--- a/arch/m32r/Makefile
+++ b/arch/m32r/Makefile
@@ -36,7 +36,8 @@ LIBGCC	:= $(shell $(CC) $(CFLAGS) -print-libgcc-file-name)
 libs-y	+= arch/m32r/lib/ $(LIBGCC)
 core-y	+= arch/m32r/kernel/	\
 	   arch/m32r/mm/	\
-	   arch/m32r/boot/
+	   arch/m32r/boot/	\
+	   arch/m32r/platforms/
 
 drivers-$(CONFIG_OPROFILE)	+= arch/m32r/oprofile/
 
diff --git a/arch/m32r/kernel/Makefile b/arch/m32r/kernel/Makefile
index 5a2fa886906f29528f85fe7ae5c04c1e883e4158..e97e26e87c9e38bf14385ebd897bf199be5ea37d 100644
--- a/arch/m32r/kernel/Makefile
+++ b/arch/m32r/kernel/Makefile
@@ -8,14 +8,6 @@ obj-y	:= process.o entry.o traps.o align.o irq.o setup.o time.o \
 	m32r_ksyms.o sys_m32r.o semaphore.o signal.o ptrace.o
 
 obj-$(CONFIG_SMP)		+= smp.o smpboot.o
-obj-$(CONFIG_PLAT_MAPPI)	+= setup_mappi.o io_mappi.o
-obj-$(CONFIG_PLAT_MAPPI2)	+= setup_mappi2.o io_mappi2.o
-obj-$(CONFIG_PLAT_MAPPI3)	+= setup_mappi3.o io_mappi3.o
-obj-$(CONFIG_PLAT_USRV)		+= setup_usrv.o io_usrv.o
-obj-$(CONFIG_PLAT_M32700UT)	+= setup_m32700ut.o io_m32700ut.o
-obj-$(CONFIG_PLAT_OPSPUT)	+= setup_opsput.o io_opsput.o
 obj-$(CONFIG_MODULES)		+= module.o
-obj-$(CONFIG_PLAT_OAKS32R)	+= setup_oaks32r.o io_oaks32r.o
-obj-$(CONFIG_PLAT_M32104UT)	+= setup_m32104ut.o io_m32104ut.o
 
 EXTRA_AFLAGS	:= -traditional
diff --git a/arch/m32r/platforms/Makefile b/arch/m32r/platforms/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..da03e1a8fe91dac52dcc49c64d3a895d24382264
--- /dev/null
+++ b/arch/m32r/platforms/Makefile
@@ -0,0 +1,9 @@
+# arch/m32r/platforms/Makefile
+obj-$(CONFIG_PLAT_M32104UT)	+= m32104ut/
+obj-$(CONFIG_PLAT_M32700UT)	+= m32700ut/
+obj-$(CONFIG_PLAT_MAPPI)	+= mappi/
+obj-$(CONFIG_PLAT_MAPPI2)	+= mappi2/
+obj-$(CONFIG_PLAT_MAPPI3)	+= mappi3/
+obj-$(CONFIG_PLAT_OAKS32R)	+= oaks32r/
+obj-$(CONFIG_PLAT_OPSPUT)	+= opsput/
+obj-$(CONFIG_PLAT_USRV)		+= usrv/
diff --git a/arch/m32r/platforms/m32104ut/Makefile b/arch/m32r/platforms/m32104ut/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..0de59084f21cbbb3533bce0aea484b3640d2fa0d
--- /dev/null
+++ b/arch/m32r/platforms/m32104ut/Makefile
@@ -0,0 +1 @@
+obj-y	:= setup.o io.o
diff --git a/arch/m32r/kernel/io_m32104ut.c b/arch/m32r/platforms/m32104ut/io.c
similarity index 99%
rename from arch/m32r/kernel/io_m32104ut.c
rename to arch/m32r/platforms/m32104ut/io.c
index 2189eca30b565abb97dab099d42d714cc3a5ef0c..e5d8be6fbb2d333bb86b4a685109f58fb785978b 100644
--- a/arch/m32r/kernel/io_m32104ut.c
+++ b/arch/m32r/platforms/m32104ut/io.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/io_m32104ut.c
+ *  linux/arch/m32r/platforms/m32104ut/io.c
  *
  *  Typical I/O routines for M32104UT board.
  *
diff --git a/arch/m32r/kernel/setup_m32104ut.c b/arch/m32r/platforms/m32104ut/setup.c
similarity index 98%
rename from arch/m32r/kernel/setup_m32104ut.c
rename to arch/m32r/platforms/m32104ut/setup.c
index 1692b321f47622aedf70719ac2f7c672af2bb58f..98138b4e92208efa78dd3dcd5549f155c9b79a9b 100644
--- a/arch/m32r/kernel/setup_m32104ut.c
+++ b/arch/m32r/platforms/m32104ut/setup.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/setup_m32104ut.c
+ *  linux/arch/m32r/platforms/m32104ut/setup.c
  *
  *  Setup routines for M32104UT Board
  *
diff --git a/arch/m32r/platforms/m32700ut/Makefile b/arch/m32r/platforms/m32700ut/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..0de59084f21cbbb3533bce0aea484b3640d2fa0d
--- /dev/null
+++ b/arch/m32r/platforms/m32700ut/Makefile
@@ -0,0 +1 @@
+obj-y	:= setup.o io.o
diff --git a/arch/m32r/kernel/io_m32700ut.c b/arch/m32r/platforms/m32700ut/io.c
similarity index 99%
rename from arch/m32r/kernel/io_m32700ut.c
rename to arch/m32r/platforms/m32700ut/io.c
index 5898f4031a0cf53376e316437bff3deb1ed57d6d..6862586e58dbd11cc019be6db550c7eb679866be 100644
--- a/arch/m32r/kernel/io_m32700ut.c
+++ b/arch/m32r/platforms/m32700ut/io.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/io_m32700ut.c
+ *  linux/arch/m32r/platforms/m32700ut/io.c
  *
  *  Typical I/O routines for M32700UT board.
  *
diff --git a/arch/m32r/kernel/setup_m32700ut.c b/arch/m32r/platforms/m32700ut/setup.c
similarity index 99%
rename from arch/m32r/kernel/setup_m32700ut.c
rename to arch/m32r/platforms/m32700ut/setup.c
index 7efc145c74c28adffa51a8f02b23ddd8d1bdd503..77b0ae9379e99c532a88c219bbef4c79e36f2cab 100644
--- a/arch/m32r/kernel/setup_m32700ut.c
+++ b/arch/m32r/platforms/m32700ut/setup.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/setup_m32700ut.c
+ *  linux/arch/m32r/platforms/m32700ut/setup.c
  *
  *  Setup routines for Renesas M32700UT Board
  *
diff --git a/arch/m32r/platforms/mappi/Makefile b/arch/m32r/platforms/mappi/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..0de59084f21cbbb3533bce0aea484b3640d2fa0d
--- /dev/null
+++ b/arch/m32r/platforms/mappi/Makefile
@@ -0,0 +1 @@
+obj-y	:= setup.o io.o
diff --git a/arch/m32r/kernel/io_mappi.c b/arch/m32r/platforms/mappi/io.c
similarity index 99%
rename from arch/m32r/kernel/io_mappi.c
rename to arch/m32r/platforms/mappi/io.c
index 31396789ab1baad24a23a4aeec84efa913a8a4d8..ac1c396d477de375a271efeaf810c71945d2cc6f 100644
--- a/arch/m32r/kernel/io_mappi.c
+++ b/arch/m32r/platforms/mappi/io.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/io_mappi.c
+ *  linux/arch/m32r/platforms/mappi/io.c
  *
  *  Typical I/O routines for Mappi board.
  *
diff --git a/arch/m32r/kernel/setup_mappi.c b/arch/m32r/platforms/mappi/setup.c
similarity index 99%
rename from arch/m32r/kernel/setup_mappi.c
rename to arch/m32r/platforms/mappi/setup.c
index fe73c9ec611f33fbee6b2e79a554c62205be00b8..3ec087ff2214d226f36c86b31c6de932a38d2244 100644
--- a/arch/m32r/kernel/setup_mappi.c
+++ b/arch/m32r/platforms/mappi/setup.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/setup_mappi.c
+ *  linux/arch/m32r/platforms/mappi/setup.c
  *
  *  Setup routines for Renesas MAPPI Board
  *
diff --git a/arch/m32r/platforms/mappi2/Makefile b/arch/m32r/platforms/mappi2/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..0de59084f21cbbb3533bce0aea484b3640d2fa0d
--- /dev/null
+++ b/arch/m32r/platforms/mappi2/Makefile
@@ -0,0 +1 @@
+obj-y	:= setup.o io.o
diff --git a/arch/m32r/kernel/io_mappi2.c b/arch/m32r/platforms/mappi2/io.c
similarity index 99%
rename from arch/m32r/kernel/io_mappi2.c
rename to arch/m32r/platforms/mappi2/io.c
index ecc6aa88f9acaf3d9ec2587d384baef585c8ca6f..da58960b3f8ac2a52b86e52b0c012ce73912a73f 100644
--- a/arch/m32r/kernel/io_mappi2.c
+++ b/arch/m32r/platforms/mappi2/io.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/io_mappi2.c
+ *  linux/arch/m32r/platforms/mappi2/io.c
  *
  *  Typical I/O routines for Mappi2 board.
  *
diff --git a/arch/m32r/kernel/setup_mappi2.c b/arch/m32r/platforms/mappi2/setup.c
similarity index 99%
rename from arch/m32r/kernel/setup_mappi2.c
rename to arch/m32r/platforms/mappi2/setup.c
index 55abb21027504f1bb5d8e5dd4eb78beb1803d766..d87969c6356e3041ea1856916c7f496419a5558e 100644
--- a/arch/m32r/kernel/setup_mappi2.c
+++ b/arch/m32r/platforms/mappi2/setup.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/setup_mappi2.c
+ *  linux/arch/m32r/platforms/mappi2/setup.c
  *
  *  Setup routines for Renesas MAPPI-II(M3A-ZA36) Board
  *
diff --git a/arch/m32r/platforms/mappi3/Makefile b/arch/m32r/platforms/mappi3/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..0de59084f21cbbb3533bce0aea484b3640d2fa0d
--- /dev/null
+++ b/arch/m32r/platforms/mappi3/Makefile
@@ -0,0 +1 @@
+obj-y	:= setup.o io.o
diff --git a/arch/m32r/kernel/io_mappi3.c b/arch/m32r/platforms/mappi3/io.c
similarity index 99%
rename from arch/m32r/kernel/io_mappi3.c
rename to arch/m32r/platforms/mappi3/io.c
index a13b5f6b07e936fef783f93f88476f70d2a08579..1bc3f90fdc53feed873a857e37339b1050ddf4ac 100644
--- a/arch/m32r/kernel/io_mappi3.c
+++ b/arch/m32r/platforms/mappi3/io.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/io_mappi3.c
+ *  linux/arch/m32r/platforms/mappi3/io.c
  *
  *  Typical I/O routines for Mappi3 board.
  *
diff --git a/arch/m32r/kernel/setup_mappi3.c b/arch/m32r/platforms/mappi3/setup.c
similarity index 99%
rename from arch/m32r/kernel/setup_mappi3.c
rename to arch/m32r/platforms/mappi3/setup.c
index 93dc010c7fc341b59d20e14c56d120534db412d4..785b4bd6d9fd4c3ddf414f3a7b5e1698329734b0 100644
--- a/arch/m32r/kernel/setup_mappi3.c
+++ b/arch/m32r/platforms/mappi3/setup.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/setup_mappi3.c
+ *  linux/arch/m32r/platforms/mappi3/setup.c
  *
  *  Setup routines for Renesas MAPPI-III(M3A-2170) Board
  *
diff --git a/arch/m32r/platforms/oaks32r/Makefile b/arch/m32r/platforms/oaks32r/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..0de59084f21cbbb3533bce0aea484b3640d2fa0d
--- /dev/null
+++ b/arch/m32r/platforms/oaks32r/Makefile
@@ -0,0 +1 @@
+obj-y	:= setup.o io.o
diff --git a/arch/m32r/kernel/io_oaks32r.c b/arch/m32r/platforms/oaks32r/io.c
similarity index 99%
rename from arch/m32r/kernel/io_oaks32r.c
rename to arch/m32r/platforms/oaks32r/io.c
index 068bf47060f8150ad13363515c85889801a7ce63..364a3b2e8907d50e57bc86e1462ded25e6157652 100644
--- a/arch/m32r/kernel/io_oaks32r.c
+++ b/arch/m32r/platforms/oaks32r/io.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/io_oaks32r.c
+ *  linux/arch/m32r/platforms/oaks32r/io.c
  *
  *  Typical I/O routines for OAKS32R board.
  *
diff --git a/arch/m32r/kernel/setup_oaks32r.c b/arch/m32r/platforms/oaks32r/setup.c
similarity index 98%
rename from arch/m32r/kernel/setup_oaks32r.c
rename to arch/m32r/platforms/oaks32r/setup.c
index cd62598e3cea6b879062293ced0fcd7ec24726bd..6faa5db68e950132b9b62269dd131527e9bdb80e 100644
--- a/arch/m32r/kernel/setup_oaks32r.c
+++ b/arch/m32r/platforms/oaks32r/setup.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/setup_oaks32r.c
+ *  linux/arch/m32r/platforms/oaks32r/setup.c
  *
  *  Setup routines for OAKS32R Board
  *
diff --git a/arch/m32r/platforms/opsput/Makefile b/arch/m32r/platforms/opsput/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..0de59084f21cbbb3533bce0aea484b3640d2fa0d
--- /dev/null
+++ b/arch/m32r/platforms/opsput/Makefile
@@ -0,0 +1 @@
+obj-y	:= setup.o io.o
diff --git a/arch/m32r/kernel/io_opsput.c b/arch/m32r/platforms/opsput/io.c
similarity index 99%
rename from arch/m32r/kernel/io_opsput.c
rename to arch/m32r/platforms/opsput/io.c
index 3cbb1f717e506b590ecd32db2acec026aafd1616..379efb77123d11eb8d05c4f97f27c81988938ec7 100644
--- a/arch/m32r/kernel/io_opsput.c
+++ b/arch/m32r/platforms/opsput/io.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/io_opsput.c
+ *  linux/arch/m32r/platforms/opsput/io.c
  *
  *  Typical I/O routines for OPSPUT board.
  *
diff --git a/arch/m32r/kernel/setup_opsput.c b/arch/m32r/platforms/opsput/setup.c
similarity index 99%
rename from arch/m32r/kernel/setup_opsput.c
rename to arch/m32r/platforms/opsput/setup.c
index 62d6b71de45f9b108658b2b16f23a48c0763f534..fab13fd85422a593817d9d2282548b0c05a03044 100644
--- a/arch/m32r/kernel/setup_opsput.c
+++ b/arch/m32r/platforms/opsput/setup.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/setup_opsput.c
+ *  linux/arch/m32r/platforms/opsput/setup.c
  *
  *  Setup routines for Renesas OPSPUT Board
  *
diff --git a/arch/m32r/platforms/usrv/Makefile b/arch/m32r/platforms/usrv/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..0de59084f21cbbb3533bce0aea484b3640d2fa0d
--- /dev/null
+++ b/arch/m32r/platforms/usrv/Makefile
@@ -0,0 +1 @@
+obj-y	:= setup.o io.o
diff --git a/arch/m32r/kernel/io_usrv.c b/arch/m32r/platforms/usrv/io.c
similarity index 98%
rename from arch/m32r/kernel/io_usrv.c
rename to arch/m32r/platforms/usrv/io.c
index a8c0e2eceb4ddfa87b1f2a9574dffa9604672841..f5e50d37badbe2666b238dd6c74e037f505b5f86 100644
--- a/arch/m32r/kernel/io_usrv.c
+++ b/arch/m32r/platforms/usrv/io.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/io_usrv.c
+ *  linux/arch/m32r/platforms/usrv/io.c
  *
  *  Typical I/O routines for uServer board.
  *
@@ -17,7 +17,7 @@
 #include <asm/io.h>
 
 #include <linux/types.h>
-#include "../drivers/m32r_cfc.h"
+#include "../../../../drivers/pcmcia/m32r_cfc.h"
 
 extern void pcc_ioread_byte(int, unsigned long, void *, size_t, size_t, int);
 extern void pcc_ioread_word(int, unsigned long, void *, size_t, size_t, int);
diff --git a/arch/m32r/kernel/setup_usrv.c b/arch/m32r/platforms/usrv/setup.c
similarity index 98%
rename from arch/m32r/kernel/setup_usrv.c
rename to arch/m32r/platforms/usrv/setup.c
index f5b4b5ac31e7c0bbf4dc5bf7c38a185698974065..89588d649eb7cc0f42c41bcafb91d51145438eff 100644
--- a/arch/m32r/kernel/setup_usrv.c
+++ b/arch/m32r/platforms/usrv/setup.c
@@ -1,5 +1,5 @@
 /*
- *  linux/arch/m32r/kernel/setup_usrv.c
+ *  linux/arch/m32r/platforms/usrv/setup.c
  *
  *  Setup routines for MITSUBISHI uServer
  *
@@ -198,7 +198,7 @@ void __init init_IRQ(void)
 #endif  /* CONFIG_SERIAL_M32R_SIO */
 
 	/* INT#67-#71: CFC#0 IREQ on PLD */
-	for (i = 0 ; i < CONFIG_CFC_NUM ; i++ ) {
+	for (i = 0 ; i < CONFIG_M32R_CFC_NUM ; i++ ) {
 		irq_desc[PLD_IRQ_CF0 + i].status = IRQ_DISABLED;
 		irq_desc[PLD_IRQ_CF0 + i].chip = &m32700ut_pld_irq_type;
 		irq_desc[PLD_IRQ_CF0 + i].action = 0;
@@ -246,4 +246,3 @@ void __init init_IRQ(void)
 	icu_data[M32R_IRQ_INT1].icucr = M32R_ICUCR_ISMOD11;
 	enable_mappi_irq(M32R_IRQ_INT1);
 }
-