diff --git a/sound/core/oss/Makefile b/sound/core/oss/Makefile
index e6d5a045ba2751603f105c1322c937c43f03bf4f..578052540455bd3cb25ecc3fa603cd64cff570d6 100644
--- a/sound/core/oss/Makefile
+++ b/sound/core/oss/Makefile
@@ -5,8 +5,9 @@
 
 snd-mixer-oss-objs := mixer_oss.o
 
-snd-pcm-oss-objs := pcm_oss.o pcm_plugin.o \
-		    io.o copy.o linear.o mulaw.o route.o rate.o
+snd-pcm-oss-y := pcm_oss.o
+snd-pcm-oss-$(CONFIG_SND_PCM_OSS_PLUGINS) += pcm_plugin.o \
+	io.o copy.o linear.o mulaw.o route.o rate.o
 
 obj-$(CONFIG_SND_MIXER_OSS) += snd-mixer-oss.o
 obj-$(CONFIG_SND_PCM_OSS) += snd-pcm-oss.o
diff --git a/sound/core/oss/copy.c b/sound/core/oss/copy.c
index 6658facc5cdaa2701f85bd9d1bf51edd67a54a87..d6a04c2d5a75a7933fd5d7f9c51008a08536565a 100644
--- a/sound/core/oss/copy.c
+++ b/sound/core/oss/copy.c
@@ -20,9 +20,6 @@
  */
 
 #include <sound/driver.h>
-
-#ifdef CONFIG_SND_PCM_OSS_PLUGINS
-
 #include <linux/time.h>
 #include <sound/core.h>
 #include <sound/pcm.h>
@@ -88,5 +85,3 @@ int snd_pcm_plugin_build_copy(struct snd_pcm_substream *plug,
 	*r_plugin = plugin;
 	return 0;
 }
-
-#endif
diff --git a/sound/core/oss/io.c b/sound/core/oss/io.c
index b6e7ce30e5a35dea6927d323d4390eb7e11824ec..322702e05f3eca5f8850c33db074089add489ebb 100644
--- a/sound/core/oss/io.c
+++ b/sound/core/oss/io.c
@@ -20,9 +20,6 @@
  */
   
 #include <sound/driver.h>
-
-#ifdef CONFIG_SND_PCM_OSS_PLUGINS
-
 #include <linux/time.h>
 #include <sound/core.h>
 #include <sound/pcm.h>
@@ -135,5 +132,3 @@ int snd_pcm_plugin_build_io(struct snd_pcm_substream *plug,
 	*r_plugin = plugin;
 	return 0;
 }
-
-#endif
diff --git a/sound/core/oss/linear.c b/sound/core/oss/linear.c
index 5b1bcdc64779d7c446b89bd70602af52e63300f7..a3cfe7cb58732a264e88665c6ddcff03471e33cf 100644
--- a/sound/core/oss/linear.c
+++ b/sound/core/oss/linear.c
@@ -21,9 +21,6 @@
  */
 
 #include <sound/driver.h>
-
-#ifdef CONFIG_SND_PCM_OSS_PLUGINS
-
 #include <linux/time.h>
 #include <sound/core.h>
 #include <sound/pcm.h>
@@ -159,5 +156,3 @@ int snd_pcm_plugin_build_linear(struct snd_pcm_substream *plug,
 	*r_plugin = plugin;
 	return 0;
 }
-
-#endif
diff --git a/sound/core/oss/mulaw.c b/sound/core/oss/mulaw.c
index 2eb18807e6d04662f9d85bed3355d8ad2cd5b5e6..91b62429b323c2f3c32afce7dcda4ed0ba5ad2f8 100644
--- a/sound/core/oss/mulaw.c
+++ b/sound/core/oss/mulaw.c
@@ -22,9 +22,6 @@
  */
   
 #include <sound/driver.h>
-
-#ifdef CONFIG_SND_PCM_OSS_PLUGINS
-
 #include <linux/time.h>
 #include <sound/core.h>
 #include <sound/pcm.h>
@@ -328,5 +325,3 @@ int snd_pcm_plugin_build_mulaw(struct snd_pcm_substream *plug,
 	*r_plugin = plugin;
 	return 0;
 }
-
-#endif
diff --git a/sound/core/oss/pcm_plugin.c b/sound/core/oss/pcm_plugin.c
index 0e67dd280a5d4ea8490b6758f424ec6b4cbdc583..c0afb92869d3eb94d15cc2d6d76f204b17680ef1 100644
--- a/sound/core/oss/pcm_plugin.c
+++ b/sound/core/oss/pcm_plugin.c
@@ -25,9 +25,6 @@
 #endif
 
 #include <sound/driver.h>
-
-#ifdef CONFIG_SND_PCM_OSS_PLUGINS
-
 #include <linux/slab.h>
 #include <linux/time.h>
 #include <linux/vmalloc.h>
@@ -740,5 +737,3 @@ int snd_pcm_area_copy(const struct snd_pcm_channel_area *src_area, size_t src_of
 	}
 	return 0;
 }
-
-#endif
diff --git a/sound/core/oss/rate.c b/sound/core/oss/rate.c
index 18d8a0f4e8168a0b145b2179673f24a1b1c29f48..66f1dbe492cfb5eed0a9a8f1e708bf3c2b2d1145 100644
--- a/sound/core/oss/rate.c
+++ b/sound/core/oss/rate.c
@@ -20,9 +20,6 @@
  */
   
 #include <sound/driver.h>
-
-#ifdef CONFIG_SND_PCM_OSS_PLUGINS
-
 #include <linux/time.h>
 #include <sound/core.h>
 #include <sound/pcm.h>
@@ -340,5 +337,3 @@ int snd_pcm_plugin_build_rate(struct snd_pcm_substream *plug,
 	*r_plugin = plugin;
 	return 0;
 }
-
-#endif
diff --git a/sound/core/oss/route.c b/sound/core/oss/route.c
index 46917dc0196b3bae00de5f08350219f3e9a24d1f..de3ffdeaf7e346de505337c3461a9979e5ce0224 100644
--- a/sound/core/oss/route.c
+++ b/sound/core/oss/route.c
@@ -20,9 +20,6 @@
  */
 
 #include <sound/driver.h>
-
-#ifdef CONFIG_SND_PCM_OSS_PLUGINS
-
 #include <linux/slab.h>
 #include <linux/time.h>
 #include <sound/core.h>
@@ -108,5 +105,3 @@ int snd_pcm_plugin_build_route(struct snd_pcm_substream *plug,
 	*r_plugin = plugin;
 	return 0;
 }
-
-#endif