diff --git a/arch/powerpc/platforms/85xx/mpc85xx_mds.c b/arch/powerpc/platforms/85xx/mpc85xx_mds.c
index a392e94a07fadb48413d4f284d62c8a277427a68..f0be439ceaaada4e583c4959dcbf0f4cf744b6da 100644
--- a/arch/powerpc/platforms/85xx/mpc85xx_mds.c
+++ b/arch/powerpc/platforms/85xx/mpc85xx_mds.c
@@ -34,6 +34,7 @@
 #include <linux/of_device.h>
 #include <linux/phy.h>
 #include <linux/memblock.h>
+#include <linux/fsl/guts.h>
 
 #include <linux/atomic.h>
 #include <asm/time.h>
@@ -51,7 +52,6 @@
 #include <asm/qe_ic.h>
 #include <asm/mpic.h>
 #include <asm/swiotlb.h>
-#include <asm/fsl_guts.h>
 #include "smp.h"
 
 #include "mpc85xx.h"
diff --git a/arch/powerpc/platforms/85xx/mpc85xx_rdb.c b/arch/powerpc/platforms/85xx/mpc85xx_rdb.c
index e358bed66d014781056f9af672b5171310d5c2f8..50dcc00a0f5a0dd2cab3d2a5835b0270d92dc7f7 100644
--- a/arch/powerpc/platforms/85xx/mpc85xx_rdb.c
+++ b/arch/powerpc/platforms/85xx/mpc85xx_rdb.c
@@ -17,6 +17,7 @@
 #include <linux/seq_file.h>
 #include <linux/interrupt.h>
 #include <linux/of_platform.h>
+#include <linux/fsl/guts.h>
 
 #include <asm/time.h>
 #include <asm/machdep.h>
@@ -27,7 +28,6 @@
 #include <asm/mpic.h>
 #include <asm/qe.h>
 #include <asm/qe_ic.h>
-#include <asm/fsl_guts.h>
 
 #include <sysdev/fsl_soc.h>
 #include <sysdev/fsl_pci.h>
diff --git a/arch/powerpc/platforms/85xx/p1022_ds.c b/arch/powerpc/platforms/85xx/p1022_ds.c
index 6ac986d3f8a39984ae8308a092191831c796e21b..371df822e88e215a34e7e1e8ccdb8162bd0f95fc 100644
--- a/arch/powerpc/platforms/85xx/p1022_ds.c
+++ b/arch/powerpc/platforms/85xx/p1022_ds.c
@@ -16,6 +16,7 @@
  * kind, whether express or implied.
  */
 
+#include <linux/fsl/guts.h>
 #include <linux/pci.h>
 #include <linux/of_platform.h>
 #include <asm/div64.h>
@@ -25,7 +26,6 @@
 #include <sysdev/fsl_soc.h>
 #include <sysdev/fsl_pci.h>
 #include <asm/udbg.h>
-#include <asm/fsl_guts.h>
 #include <asm/fsl_lbc.h>
 #include "smp.h"
 
diff --git a/arch/powerpc/platforms/85xx/p1022_rdk.c b/arch/powerpc/platforms/85xx/p1022_rdk.c
index 680232d6ba481cf5fcfe445ac262a44387e3a4f6..5087becaa8bcc499cfa83b62cb1a7a821e57965d 100644
--- a/arch/powerpc/platforms/85xx/p1022_rdk.c
+++ b/arch/powerpc/platforms/85xx/p1022_rdk.c
@@ -12,6 +12,7 @@
  * kind, whether express or implied.
  */
 
+#include <linux/fsl/guts.h>
 #include <linux/pci.h>
 #include <linux/of_platform.h>
 #include <asm/div64.h>
@@ -21,7 +22,6 @@
 #include <sysdev/fsl_soc.h>
 #include <sysdev/fsl_pci.h>
 #include <asm/udbg.h>
-#include <asm/fsl_guts.h>
 #include "smp.h"
 
 #include "mpc85xx.h"
diff --git a/arch/powerpc/platforms/85xx/smp.c b/arch/powerpc/platforms/85xx/smp.c
index b8b8216979104c22dc29fc06dd433aeedb409e33..6ac7786e076a7068e42aa9d14aa19d0a22b0b3b8 100644
--- a/arch/powerpc/platforms/85xx/smp.c
+++ b/arch/powerpc/platforms/85xx/smp.c
@@ -19,6 +19,7 @@
 #include <linux/kexec.h>
 #include <linux/highmem.h>
 #include <linux/cpu.h>
+#include <linux/fsl/guts.h>
 
 #include <asm/machdep.h>
 #include <asm/pgtable.h>
@@ -26,7 +27,6 @@
 #include <asm/mpic.h>
 #include <asm/cacheflush.h>
 #include <asm/dbell.h>
-#include <asm/fsl_guts.h>
 #include <asm/code-patching.h>
 #include <asm/cputhreads.h>
 
diff --git a/arch/powerpc/platforms/85xx/twr_p102x.c b/arch/powerpc/platforms/85xx/twr_p102x.c
index 30e002f4648c81a1b7f1d4a6d5a0d7c08d4ea2fb..892e613519cc12939d5626049d4cdea941deac8c 100644
--- a/arch/powerpc/platforms/85xx/twr_p102x.c
+++ b/arch/powerpc/platforms/85xx/twr_p102x.c
@@ -15,6 +15,7 @@
 #include <linux/kernel.h>
 #include <linux/init.h>
 #include <linux/errno.h>
+#include <linux/fsl/guts.h>
 #include <linux/pci.h>
 #include <linux/of_platform.h>
 
@@ -23,7 +24,6 @@
 #include <asm/mpic.h>
 #include <asm/qe.h>
 #include <asm/qe_ic.h>
-#include <asm/fsl_guts.h>
 
 #include <sysdev/fsl_soc.h>
 #include <sysdev/fsl_pci.h>
diff --git a/arch/powerpc/platforms/86xx/mpc8610_hpcd.c b/arch/powerpc/platforms/86xx/mpc8610_hpcd.c
index 55413a547ea8eb0779f28f00835c78fc8b68d75c..437a9c372ae1ef405c081db17a8cf0bc76951cef 100644
--- a/arch/powerpc/platforms/86xx/mpc8610_hpcd.c
+++ b/arch/powerpc/platforms/86xx/mpc8610_hpcd.c
@@ -24,6 +24,7 @@
 #include <linux/delay.h>
 #include <linux/seq_file.h>
 #include <linux/of.h>
+#include <linux/fsl/guts.h>
 
 #include <asm/time.h>
 #include <asm/machdep.h>
@@ -38,7 +39,6 @@
 #include <sysdev/fsl_pci.h>
 #include <sysdev/fsl_soc.h>
 #include <sysdev/simple_gpio.h>
-#include <asm/fsl_guts.h>
 
 #include "mpc86xx.h"
 
diff --git a/drivers/iommu/fsl_pamu.c b/drivers/iommu/fsl_pamu.c
index 2570f2a25dc432606e283d1dc7dd450e6fec3bd3..a34355fca37a555e5d5df308bd8df69f4a830b47 100644
--- a/drivers/iommu/fsl_pamu.c
+++ b/drivers/iommu/fsl_pamu.c
@@ -20,11 +20,11 @@
 
 #include "fsl_pamu.h"
 
+#include <linux/fsl/guts.h>
 #include <linux/interrupt.h>
 #include <linux/genalloc.h>
 
 #include <asm/mpc85xx.h>
-#include <asm/fsl_guts.h>
 
 /* define indexes for each operation mapping scenario */
 #define OMI_QMAN        0x00
diff --git a/arch/powerpc/include/asm/fsl_guts.h b/include/linux/fsl/guts.h
similarity index 98%
rename from arch/powerpc/include/asm/fsl_guts.h
rename to include/linux/fsl/guts.h
index 43b6bb1a4a9cab416b8c8f7274734a59dbdcd9b2..84d971ff3fba50f307f623cab8bc8a9ff6947449 100644
--- a/arch/powerpc/include/asm/fsl_guts.h
+++ b/include/linux/fsl/guts.h
@@ -12,9 +12,10 @@
  * option) any later version.
  */
 
-#ifndef __ASM_POWERPC_FSL_GUTS_H__
-#define __ASM_POWERPC_FSL_GUTS_H__
-#ifdef __KERNEL__
+#ifndef __FSL_GUTS_H__
+#define __FSL_GUTS_H__
+
+#include <linux/types.h>
 
 /**
  * Global Utility Registers.
@@ -189,4 +190,3 @@ static inline void guts_set_pmuxcr_dma(struct ccsr_guts __iomem *guts,
 #endif
 
 #endif
-#endif
diff --git a/sound/soc/fsl/mpc8610_hpcd.c b/sound/soc/fsl/mpc8610_hpcd.c
index 9621b9140df6c086a5984417c89ccf18dbd2d9c8..6f236f170cf5fe6c4369612ead1d4d4e6dd4f591 100644
--- a/sound/soc/fsl/mpc8610_hpcd.c
+++ b/sound/soc/fsl/mpc8610_hpcd.c
@@ -12,11 +12,11 @@
 
 #include <linux/module.h>
 #include <linux/interrupt.h>
+#include <linux/fsl/guts.h>
 #include <linux/of_address.h>
 #include <linux/of_device.h>
 #include <linux/slab.h>
 #include <sound/soc.h>
-#include <asm/fsl_guts.h>
 
 #include "fsl_dma.h"
 #include "fsl_ssi.h"
diff --git a/sound/soc/fsl/p1022_ds.c b/sound/soc/fsl/p1022_ds.c
index 71c1a7dc3aebae976f18ba42ac355357f554a26c..747aab0602bd21dc5402dadd8cb59c35f544fc06 100644
--- a/sound/soc/fsl/p1022_ds.c
+++ b/sound/soc/fsl/p1022_ds.c
@@ -11,12 +11,12 @@
  */
 
 #include <linux/module.h>
+#include <linux/fsl/guts.h>
 #include <linux/interrupt.h>
 #include <linux/of_address.h>
 #include <linux/of_device.h>
 #include <linux/slab.h>
 #include <sound/soc.h>
-#include <asm/fsl_guts.h>
 
 #include "fsl_dma.h"
 #include "fsl_ssi.h"
diff --git a/sound/soc/fsl/p1022_rdk.c b/sound/soc/fsl/p1022_rdk.c
index ee29048424bec44ca5fde090d60f4a69babfcc6c..1dd49e5f967591737a5fd5a63e328949daaed496 100644
--- a/sound/soc/fsl/p1022_rdk.c
+++ b/sound/soc/fsl/p1022_rdk.c
@@ -18,12 +18,12 @@
  */
 
 #include <linux/module.h>
+#include <linux/fsl/guts.h>
 #include <linux/interrupt.h>
 #include <linux/of_address.h>
 #include <linux/of_device.h>
 #include <linux/slab.h>
 #include <sound/soc.h>
-#include <asm/fsl_guts.h>
 
 #include "fsl_dma.h"
 #include "fsl_ssi.h"