diff --git a/arch/arm/mach-s3c2410/dma.c b/arch/arm/mach-s3c2410/dma.c
index 17d4674ecb47e16b9f8d6bbb30b74e2218f49219..552b4c778fdc7f6ab450cae8df014570f7f36ee1 100644
--- a/arch/arm/mach-s3c2410/dma.c
+++ b/arch/arm/mach-s3c2410/dma.c
@@ -24,12 +24,12 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <asm/plat-s3c/regs-ac97.h>
+#include <plat/regs-ac97.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
 #include <asm/plat-s3c24xx/regs-iis.h>
-#include <asm/plat-s3c24xx/regs-spi.h>
+#include <plat/regs-spi.h>
 
 static struct s3c24xx_dma_map __initdata s3c2410_dma_mappings[] = {
 	[DMACH_XD0] = {
diff --git a/arch/arm/mach-s3c2410/include/mach/system-reset.h b/arch/arm/mach-s3c2410/include/mach/system-reset.h
index 43535a0e718699ca063b648ce37443fd68e6d5aa..7613d0a384ba23d47cd054562e8aa50b66dfff9d 100644
--- a/arch/arm/mach-s3c2410/include/mach/system-reset.h
+++ b/arch/arm/mach-s3c2410/include/mach/system-reset.h
@@ -13,7 +13,7 @@
 #include <mach/hardware.h>
 #include <linux/io.h>
 
-#include <asm/plat-s3c/regs-watchdog.h>
+#include <plat/regs-watchdog.h>
 #include <mach/regs-clock.h>
 
 #include <linux/clk.h>
diff --git a/arch/arm/mach-s3c2410/mach-bast.c b/arch/arm/mach-s3c2410/mach-bast.c
index 8db9c700e3c24cbf621a2403960e6fe159ac4fb3..c04c24444e0dc13b1e71c89690e2f82ad71e359d 100644
--- a/arch/arm/mach-s3c2410/mach-bast.c
+++ b/arch/arm/mach-s3c2410/mach-bast.c
@@ -44,8 +44,8 @@
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
 
-#include <asm/plat-s3c/nand.h>
-#include <asm/plat-s3c/iic.h>
+#include <plat/nand.h>
+#include <plat/iic.h>
 #include <mach/fb.h>
 
 #include <linux/mtd/mtd.h>
diff --git a/arch/arm/mach-s3c2410/mach-h1940.c b/arch/arm/mach-s3c2410/mach-h1940.c
index 98716d0108e9d670747c56b45598fb78253961b2..32d550fcff4dbbc5b45dad7e3c3b6d74449a8a01 100644
--- a/arch/arm/mach-s3c2410/mach-h1940.c
+++ b/arch/arm/mach-s3c2410/mach-h1940.c
@@ -38,7 +38,7 @@
 #include <mach/h1940.h>
 #include <mach/h1940-latch.h>
 #include <mach/fb.h>
-#include <asm/plat-s3c24xx/udc.h>
+#include <plat/udc.h>
 
 #include <plat/clock.h>
 #include <plat/devs.h>
diff --git a/arch/arm/mach-s3c2410/mach-n30.c b/arch/arm/mach-s3c2410/mach-n30.c
index 82505517846c532f32e87db5e927e0da18e541fa..7a7c45d28fe75ad01e7cd24b19c9674a9a692a31 100644
--- a/arch/arm/mach-s3c2410/mach-n30.c
+++ b/arch/arm/mach-s3c2410/mach-n30.c
@@ -40,14 +40,14 @@
 #include <asm/mach/irq.h>
 #include <asm/mach/map.h>
 
-#include <asm/plat-s3c/iic.h>
+#include <plat/iic.h>
 #include <plat/regs-serial.h>
 
 #include <plat/clock.h>
 #include <plat/cpu.h>
 #include <plat/devs.h>
 #include <plat/s3c2410.h>
-#include <asm/plat-s3c24xx/udc.h>
+#include <plat/udc.h>
 
 static struct map_desc n30_iodesc[] __initdata = {
 	/* nothing here yet */
diff --git a/arch/arm/mach-s3c2410/mach-qt2410.c b/arch/arm/mach-s3c2410/mach-qt2410.c
index 661807e14e8a56f8b2c1eb304bc15543a5b05d31..ef868472f6a4b02cf3b00fd3da0d3478e65fb369 100644
--- a/arch/arm/mach-s3c2410/mach-qt2410.c
+++ b/arch/arm/mach-s3c2410/mach-qt2410.c
@@ -50,8 +50,8 @@
 #include <mach/leds-gpio.h>
 #include <plat/regs-serial.h>
 #include <mach/fb.h>
-#include <asm/plat-s3c/nand.h>
-#include <asm/plat-s3c24xx/udc.h>
+#include <plat/nand.h>
+#include <plat/udc.h>
 #include <mach/spi.h>
 #include <mach/spi-gpio.h>
 
diff --git a/arch/arm/mach-s3c2412/dma.c b/arch/arm/mach-s3c2412/dma.c
index b5e6a35321d851c2795dd2eed925c2cb4a652a57..919856c9433f013fb81678a485a32abc8290859c 100644
--- a/arch/arm/mach-s3c2412/dma.c
+++ b/arch/arm/mach-s3c2412/dma.c
@@ -25,13 +25,13 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <asm/plat-s3c/regs-ac97.h>
+#include <plat/regs-ac97.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
 #include <asm/plat-s3c24xx/regs-s3c2412-iis.h>
 #include <asm/plat-s3c24xx/regs-iis.h>
-#include <asm/plat-s3c24xx/regs-spi.h>
+#include <plat/regs-spi.h>
 
 #define MAP(x) { (x)| DMA_CH_VALID, (x)| DMA_CH_VALID, (x)| DMA_CH_VALID, (x)| DMA_CH_VALID }
 
diff --git a/arch/arm/mach-s3c2412/mach-jive.c b/arch/arm/mach-s3c2412/mach-jive.c
index b08f18c8c47a0144868763d46c44eb844b93eb6b..25ff1ec9f8ad5f3874adcc856c933e7ead324a1c 100644
--- a/arch/arm/mach-s3c2412/mach-jive.c
+++ b/arch/arm/mach-s3c2412/mach-jive.c
@@ -31,8 +31,8 @@
 #include <asm/mach/irq.h>
 
 #include <plat/regs-serial.h>
-#include <asm/plat-s3c/nand.h>
-#include <asm/plat-s3c/iic.h>
+#include <plat/nand.h>
+#include <plat/iic.h>
 
 #include <mach/regs-power.h>
 #include <mach/regs-gpio.h>
@@ -52,7 +52,7 @@
 #include <plat/devs.h>
 #include <plat/cpu.h>
 #include <plat/pm.h>
-#include <asm/plat-s3c24xx/udc.h>
+#include <plat/udc.h>
 
 static struct map_desc jive_iodesc[] __initdata = {
 };
diff --git a/arch/arm/mach-s3c2412/mach-smdk2413.c b/arch/arm/mach-s3c2412/mach-smdk2413.c
index c719b5a740a914cc2a5d75e8f9bec7d02b2fb3e5..8fd17b8d56799284c98e59b3d7efb283f747b4bc 100644
--- a/arch/arm/mach-s3c2412/mach-smdk2413.c
+++ b/arch/arm/mach-s3c2412/mach-smdk2413.c
@@ -37,7 +37,7 @@
 #include <mach/regs-lcd.h>
 
 #include <mach/idle.h>
-#include <asm/plat-s3c24xx/udc.h>
+#include <plat/udc.h>
 #include <mach/fb.h>
 
 #include <plat/s3c2410.h>
diff --git a/arch/arm/mach-s3c2412/mach-vstms.c b/arch/arm/mach-s3c2412/mach-vstms.c
index 4cfa19ad9be015947c8b9f538a29f76715c3a388..da32a6cb17ae266d7d801e996454b9914a86b19d 100644
--- a/arch/arm/mach-s3c2412/mach-vstms.c
+++ b/arch/arm/mach-s3c2412/mach-vstms.c
@@ -39,7 +39,7 @@
 #include <mach/idle.h>
 #include <mach/fb.h>
 
-#include <asm/plat-s3c/nand.h>
+#include <plat/nand.h>
 
 #include <plat/s3c2410.h>
 #include <plat/s3c2412.h>
diff --git a/arch/arm/mach-s3c2412/s3c2412.c b/arch/arm/mach-s3c2412/s3c2412.c
index 313759c3da69fcc0ba4f357342f2191475a9ed4b..a086818e117e80e585d184714f3f4cc0aeb81bcc 100644
--- a/arch/arm/mach-s3c2412/s3c2412.c
+++ b/arch/arm/mach-s3c2412/s3c2412.c
@@ -39,7 +39,7 @@
 #include <mach/regs-gpio.h>
 #include <mach/regs-gpioj.h>
 #include <mach/regs-dsc.h>
-#include <asm/plat-s3c24xx/regs-spi.h>
+#include <plat/regs-spi.h>
 #include <mach/regs-s3c2412.h>
 
 #include <plat/s3c2412.h>
diff --git a/arch/arm/mach-s3c2440/dma.c b/arch/arm/mach-s3c2440/dma.c
index f33baad69d01f9deac52572d88622d84b9dcaa85..5b5ee0b8f4e0b236ec9a4922f90e3f69b3ce67d0 100644
--- a/arch/arm/mach-s3c2440/dma.c
+++ b/arch/arm/mach-s3c2440/dma.c
@@ -24,12 +24,12 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <asm/plat-s3c/regs-ac97.h>
+#include <plat/regs-ac97.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
 #include <asm/plat-s3c24xx/regs-iis.h>
-#include <asm/plat-s3c24xx/regs-spi.h>
+#include <plat/regs-spi.h>
 
 static struct s3c24xx_dma_map __initdata s3c2440_dma_mappings[] = {
 	[DMACH_XD0] = {
diff --git a/arch/arm/mach-s3c2440/mach-anubis.c b/arch/arm/mach-s3c2440/mach-anubis.c
index e2beca4704847daee81d643f0870a65c81eca5f6..334379bdfc6eb79e74ec1f81fa5e3b0dc7a83cc1 100644
--- a/arch/arm/mach-s3c2440/mach-anubis.c
+++ b/arch/arm/mach-s3c2440/mach-anubis.c
@@ -39,7 +39,7 @@
 #include <mach/regs-gpio.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
-#include <asm/plat-s3c/nand.h>
+#include <plat/nand.h>
 
 #include <linux/mtd/mtd.h>
 #include <linux/mtd/nand.h>
diff --git a/arch/arm/mach-s3c2440/mach-at2440evb.c b/arch/arm/mach-s3c2440/mach-at2440evb.c
index 66876c6f2f1c593f643cbdd9be679a7949597a27..07b42a0207d11b42cc9d1b0460b7165c018508c7 100644
--- a/arch/arm/mach-s3c2440/mach-at2440evb.c
+++ b/arch/arm/mach-s3c2440/mach-at2440evb.c
@@ -35,7 +35,7 @@
 #include <mach/regs-gpio.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
-#include <asm/plat-s3c/nand.h>
+#include <plat/nand.h>
 
 #include <linux/mtd/mtd.h>
 #include <linux/mtd/nand.h>
diff --git a/arch/arm/mach-s3c2440/mach-osiris.c b/arch/arm/mach-s3c2440/mach-osiris.c
index 2361d606abc50fdd85ddd84c7ac54473d61a9145..884a3c7ae75f532ab161758dc39580167700adfa 100644
--- a/arch/arm/mach-s3c2440/mach-osiris.c
+++ b/arch/arm/mach-s3c2440/mach-osiris.c
@@ -37,7 +37,7 @@
 #include <mach/regs-gpio.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
-#include <asm/plat-s3c/nand.h>
+#include <plat/nand.h>
 
 #include <linux/mtd/mtd.h>
 #include <linux/mtd/nand.h>
diff --git a/arch/arm/mach-s3c2440/mach-rx3715.c b/arch/arm/mach-s3c2440/mach-rx3715.c
index 4d14c7cff89214eaab3357ec5b138fa27b64b41b..fbd081de592f522bb41dd870c1fd0453dc9a53b8 100644
--- a/arch/arm/mach-s3c2440/mach-rx3715.c
+++ b/arch/arm/mach-s3c2440/mach-rx3715.c
@@ -42,7 +42,7 @@
 #include <mach/regs-lcd.h>
 
 #include <mach/h1940.h>
-#include <asm/plat-s3c/nand.h>
+#include <plat/nand.h>
 #include <mach/fb.h>
 
 #include <plat/clock.h>
diff --git a/arch/arm/mach-s3c2443/dma.c b/arch/arm/mach-s3c2443/dma.c
index 2a685ce22eedf5ce37ac6851be6a08d980fb1a6b..2a58a4d5aa5ae44e196c59acb8838e851defe4a3 100644
--- a/arch/arm/mach-s3c2443/dma.c
+++ b/arch/arm/mach-s3c2443/dma.c
@@ -25,12 +25,12 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <asm/plat-s3c/regs-ac97.h>
+#include <plat/regs-ac97.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
 #include <asm/plat-s3c24xx/regs-iis.h>
-#include <asm/plat-s3c24xx/regs-spi.h>
+#include <plat/regs-spi.h>
 
 #define MAP(x) { \
 		[0]	= (x) | DMA_CH_VALID,	\
diff --git a/include/asm-arm/plat-s3c/iic.h b/arch/arm/plat-s3c/include/plat/iic.h
similarity index 100%
rename from include/asm-arm/plat-s3c/iic.h
rename to arch/arm/plat-s3c/include/plat/iic.h
diff --git a/include/asm-arm/plat-s3c/nand.h b/arch/arm/plat-s3c/include/plat/nand.h
similarity index 100%
rename from include/asm-arm/plat-s3c/nand.h
rename to arch/arm/plat-s3c/include/plat/nand.h
diff --git a/include/asm-arm/plat-s3c/regs-ac97.h b/arch/arm/plat-s3c/include/plat/regs-ac97.h
similarity index 100%
rename from include/asm-arm/plat-s3c/regs-ac97.h
rename to arch/arm/plat-s3c/include/plat/regs-ac97.h
diff --git a/include/asm-arm/plat-s3c/regs-iic.h b/arch/arm/plat-s3c/include/plat/regs-iic.h
similarity index 100%
rename from include/asm-arm/plat-s3c/regs-iic.h
rename to arch/arm/plat-s3c/include/plat/regs-iic.h
diff --git a/include/asm-arm/plat-s3c/regs-nand.h b/arch/arm/plat-s3c/include/plat/regs-nand.h
similarity index 100%
rename from include/asm-arm/plat-s3c/regs-nand.h
rename to arch/arm/plat-s3c/include/plat/regs-nand.h
diff --git a/include/asm-arm/plat-s3c/regs-rtc.h b/arch/arm/plat-s3c/include/plat/regs-rtc.h
similarity index 100%
rename from include/asm-arm/plat-s3c/regs-rtc.h
rename to arch/arm/plat-s3c/include/plat/regs-rtc.h
diff --git a/include/asm-arm/plat-s3c/regs-watchdog.h b/arch/arm/plat-s3c/include/plat/regs-watchdog.h
similarity index 100%
rename from include/asm-arm/plat-s3c/regs-watchdog.h
rename to arch/arm/plat-s3c/include/plat/regs-watchdog.h
diff --git a/arch/arm/plat-s3c/include/plat/uncompress.h b/arch/arm/plat-s3c/include/plat/uncompress.h
index 4df006b9cc1053199d59fe348bdbca61fde624f4..8a8a927292e065e1961d0a09aeab5972c03cde34 100644
--- a/arch/arm/plat-s3c/include/plat/uncompress.h
+++ b/arch/arm/plat-s3c/include/plat/uncompress.h
@@ -28,7 +28,7 @@ static void arch_detect_cpu(void);
 /* defines for UART registers */
 
 #include <plat/regs-serial.h>
-#include <asm/plat-s3c/regs-watchdog.h>
+#include <plat/regs-watchdog.h>
 
 /* working in physical space... */
 #undef S3C2410_WDOGREG
diff --git a/arch/arm/plat-s3c24xx/common-smdk.c b/arch/arm/plat-s3c24xx/common-smdk.c
index 3098736c65d99d3bdc90ec83f1ff0c49cd5afd41..3d4837021ac71ee85046b8dca99f08a3e042be64 100644
--- a/arch/arm/plat-s3c24xx/common-smdk.c
+++ b/arch/arm/plat-s3c24xx/common-smdk.c
@@ -38,7 +38,7 @@
 #include <mach/regs-gpio.h>
 #include <mach/leds-gpio.h>
 
-#include <asm/plat-s3c/nand.h>
+#include <plat/nand.h>
 
 #include <plat/common-smdk.h>
 #include <plat/devs.h>
diff --git a/arch/arm/plat-s3c24xx/devs.c b/arch/arm/plat-s3c24xx/devs.c
index e93f8bf6d3386659e175e1248adfea8178982bf4..adf535aaf43a20b00342ad139eb58529f609d6b7 100644
--- a/arch/arm/plat-s3c24xx/devs.c
+++ b/arch/arm/plat-s3c24xx/devs.c
@@ -29,11 +29,11 @@
 #include <asm/irq.h>
 
 #include <plat/regs-serial.h>
-#include <asm/plat-s3c24xx/udc.h>
+#include <plat/udc.h>
 
 #include <plat/devs.h>
 #include <plat/cpu.h>
-#include <asm/plat-s3c24xx/regs-spi.h>
+#include <plat/regs-spi.h>
 
 /* Serial port registrations */
 
diff --git a/include/asm-arm/plat-s3c24xx/mci.h b/arch/arm/plat-s3c24xx/include/plat/mci.h
similarity index 100%
rename from include/asm-arm/plat-s3c24xx/mci.h
rename to arch/arm/plat-s3c24xx/include/plat/mci.h
diff --git a/include/asm-arm/plat-s3c24xx/regs-spi.h b/arch/arm/plat-s3c24xx/include/plat/regs-spi.h
similarity index 100%
rename from include/asm-arm/plat-s3c24xx/regs-spi.h
rename to arch/arm/plat-s3c24xx/include/plat/regs-spi.h
diff --git a/include/asm-arm/plat-s3c24xx/regs-udc.h b/arch/arm/plat-s3c24xx/include/plat/regs-udc.h
similarity index 100%
rename from include/asm-arm/plat-s3c24xx/regs-udc.h
rename to arch/arm/plat-s3c24xx/include/plat/regs-udc.h
diff --git a/include/asm-arm/plat-s3c24xx/udc.h b/arch/arm/plat-s3c24xx/include/plat/udc.h
similarity index 100%
rename from include/asm-arm/plat-s3c24xx/udc.h
rename to arch/arm/plat-s3c24xx/include/plat/udc.h
diff --git a/drivers/i2c/busses/i2c-s3c2410.c b/drivers/i2c/busses/i2c-s3c2410.c
index 1fac4e233133879c8b06b07045c5318d87b91840..fdebd930408e597336c3e88cbac59cc1b4f3fde3 100644
--- a/drivers/i2c/busses/i2c-s3c2410.c
+++ b/drivers/i2c/busses/i2c-s3c2410.c
@@ -40,8 +40,8 @@
 #include <asm/io.h>
 
 #include <mach/regs-gpio.h>
-#include <asm/plat-s3c/regs-iic.h>
-#include <asm/plat-s3c/iic.h>
+#include <plat/regs-iic.h>
+#include <plat/iic.h>
 
 /* i2c controller state */
 
diff --git a/drivers/mmc/host/s3cmci.c b/drivers/mmc/host/s3cmci.c
index 3b2085b57769b5f72836aefb2a06de89df7d56fd..fcc98a4cce3cc887a597d87d1bd88cb3d3bd5e8a 100644
--- a/drivers/mmc/host/s3cmci.c
+++ b/drivers/mmc/host/s3cmci.c
@@ -25,7 +25,7 @@
 #include <mach/regs-sdi.h>
 #include <mach/regs-gpio.h>
 
-#include <asm/plat-s3c24xx/mci.h>
+#include <plat/mci.h>
 
 #include "s3cmci.h"
 
diff --git a/drivers/mtd/nand/s3c2410.c b/drivers/mtd/nand/s3c2410.c
index bc9aa64bf187000c7bb2e3dd431a57cc810b62a8..8e375d5fe231622953a29bc9ac6431bffcd06121 100644
--- a/drivers/mtd/nand/s3c2410.c
+++ b/drivers/mtd/nand/s3c2410.c
@@ -45,8 +45,8 @@
 
 #include <asm/io.h>
 
-#include <asm/plat-s3c/regs-nand.h>
-#include <asm/plat-s3c/nand.h>
+#include <plat/regs-nand.h>
+#include <plat/nand.h>
 
 #ifdef CONFIG_MTD_NAND_S3C2410_HWECC
 static int hardware_ecc = 1;
diff --git a/drivers/rtc/rtc-s3c.c b/drivers/rtc/rtc-s3c.c
index f59277bbedaa2923a7b4f35127d9fdf9b3b3b309..7a568beba3f00b95f483664b03d888fc76059877 100644
--- a/drivers/rtc/rtc-s3c.c
+++ b/drivers/rtc/rtc-s3c.c
@@ -26,7 +26,7 @@
 #include <asm/uaccess.h>
 #include <asm/io.h>
 #include <asm/irq.h>
-#include <asm/plat-s3c/regs-rtc.h>
+#include <plat/regs-rtc.h>
 
 /* I have yet to find an S3C implementation with more than one
  * of these rtc blocks in */
diff --git a/drivers/spi/spi_s3c24xx.c b/drivers/spi/spi_s3c24xx.c
index c252cbac00f1d14ef273f53dea2ca7f39edd38b5..256d18395a23bdf971589793b0e205a6da839039 100644
--- a/drivers/spi/spi_s3c24xx.c
+++ b/drivers/spi/spi_s3c24xx.c
@@ -28,7 +28,7 @@
 #include <mach/hardware.h>
 
 #include <mach/regs-gpio.h>
-#include <asm/plat-s3c24xx/regs-spi.h>
+#include <plat/regs-spi.h>
 #include <mach/spi.h>
 
 struct s3c24xx_spi {
diff --git a/drivers/usb/gadget/s3c2410_udc.c b/drivers/usb/gadget/s3c2410_udc.c
index 00ba06b4475204012498cfdd5028ce03556be948..8d8d651659836d3a9cc5fbef228effc78e994179 100644
--- a/drivers/usb/gadget/s3c2410_udc.c
+++ b/drivers/usb/gadget/s3c2410_udc.c
@@ -53,8 +53,8 @@
 #include <mach/hardware.h>
 #include <mach/regs-gpio.h>
 
-#include <asm/plat-s3c24xx/regs-udc.h>
-#include <asm/plat-s3c24xx/udc.h>
+#include <plat/regs-udc.h>
+#include <plat/udc.h>
 
 
 #include "s3c2410_udc.h"
diff --git a/drivers/watchdog/s3c2410_wdt.c b/drivers/watchdog/s3c2410_wdt.c
index f7f6ce82a5e251d8e088f7500af6394f778bbd91..e31925ee83462774ff573d4d4ae1d8d2ff538858 100644
--- a/drivers/watchdog/s3c2410_wdt.c
+++ b/drivers/watchdog/s3c2410_wdt.c
@@ -42,7 +42,7 @@
 #undef S3C_VA_WATCHDOG
 #define S3C_VA_WATCHDOG (0)
 
-#include <asm/plat-s3c/regs-watchdog.h>
+#include <plat/regs-watchdog.h>
 
 #define PFX "s3c2410-wdt: "
 
diff --git a/sound/soc/s3c24xx/s3c2443-ac97.c b/sound/soc/s3c24xx/s3c2443-ac97.c
index 19c5c3cf5d8c64138e31d9b70b489768309159a1..c473a3b97b55cb9e8c22c4935e3149f4a7ec175b 100644
--- a/sound/soc/s3c24xx/s3c2443-ac97.c
+++ b/sound/soc/s3c24xx/s3c2443-ac97.c
@@ -28,7 +28,7 @@
 #include <sound/soc.h>
 
 #include <mach/hardware.h>
-#include <asm/plat-s3c/regs-ac97.h>
+#include <plat/regs-ac97.h>
 #include <mach/regs-gpio.h>
 #include <mach/regs-clock.h>
 #include <mach/audio.h>