diff --git a/include/linux/hardirq.h b/include/linux/hardirq.h
index 612472aaa79c1607159794a2257356bde263e9a0..6f657d7f2d04668f7aa360158c582d33f63fcacb 100644
--- a/include/linux/hardirq.h
+++ b/include/linux/hardirq.h
@@ -106,12 +106,7 @@ static inline void account_system_vtime(struct task_struct *tsk)
  * always balanced, so the interrupted value of ->hardirq_context
  * will always be restored.
  */
-#define irq_enter()					\
-	do {						\
-		account_system_vtime(current);		\
-		add_preempt_count(HARDIRQ_OFFSET);	\
-		trace_hardirq_enter();			\
-	} while (0)
+extern void irq_enter(void);
 
 /*
  * Exit irq context without processing softirqs:
diff --git a/kernel/softirq.c b/kernel/softirq.c
index 918e52df090e88ee0a03096bee651e6c3a4d6dce..14e1a14f94d20538f269049642d8a455f6dfb9ef 100644
--- a/kernel/softirq.c
+++ b/kernel/softirq.c
@@ -273,6 +273,16 @@ EXPORT_SYMBOL(do_softirq);
 
 #endif
 
+/*
+ * Enter an interrupt context.
+ */
+void irq_enter(void)
+{
+	account_system_vtime(current);
+	add_preempt_count(HARDIRQ_OFFSET);
+	trace_hardirq_enter();
+}
+
 #ifdef __ARCH_IRQ_EXIT_IRQS_DISABLED
 # define invoke_softirq()	__do_softirq()
 #else