diff --git a/arch/arm/plat-s3c/include/plat/audio.h b/arch/arm/plat-s3c/include/plat/audio.h
deleted file mode 100644
index de0e8da48bc33e77f5ec49e2776255fb80c7ff0a..0000000000000000000000000000000000000000
--- a/arch/arm/plat-s3c/include/plat/audio.h
+++ /dev/null
@@ -1,45 +0,0 @@
-/* arch/arm/mach-s3c2410/include/mach/audio.h
- *
- * Copyright (c) 2004-2005 Simtec Electronics
- *	http://www.simtec.co.uk/products/SWLINUX/
- *	Ben Dooks <ben@simtec.co.uk>
- *
- * S3C24XX - Audio platfrom_device info
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License version 2 as
- * published by the Free Software Foundation.
-*/
-
-#ifndef __ASM_ARCH_AUDIO_H
-#define __ASM_ARCH_AUDIO_H __FILE__
-
-/* struct s3c24xx_iis_ops
- *
- * called from the s3c24xx audio core to deal with the architecture
- * or the codec's setup and control.
- *
- * the pointer to itself is passed through in case the caller wants to
- * embed this in an larger structure for easy reference to it's context.
-*/
-
-struct s3c24xx_iis_ops {
-	struct module *owner;
-
-	int	(*startup)(struct s3c24xx_iis_ops *me);
-	void	(*shutdown)(struct s3c24xx_iis_ops *me);
-	int	(*suspend)(struct s3c24xx_iis_ops *me);
-	int	(*resume)(struct s3c24xx_iis_ops *me);
-
-	int	(*open)(struct s3c24xx_iis_ops *me, struct snd_pcm_substream *strm);
-	int	(*close)(struct s3c24xx_iis_ops *me, struct snd_pcm_substream *strm);
-	int	(*prepare)(struct s3c24xx_iis_ops *me, struct snd_pcm_substream *strm, struct snd_pcm_runtime *rt);
-};
-
-struct s3c24xx_platdata_iis {
-	const char		*codec_clk;
-	struct s3c24xx_iis_ops	*ops;
-	int			(*match_dev)(struct device *dev);
-};
-
-#endif /* __ASM_ARCH_AUDIO_H */
diff --git a/sound/soc/s3c24xx/neo1973_wm8753.c b/sound/soc/s3c24xx/neo1973_wm8753.c
index c9b794843a70770a45609361b3ec66f76893b0ee..77de6c5127d2a94a71d93c7446d77666821ada0c 100644
--- a/sound/soc/s3c24xx/neo1973_wm8753.c
+++ b/sound/soc/s3c24xx/neo1973_wm8753.c
@@ -29,7 +29,6 @@
 #include <mach/regs-clock.h>
 #include <mach/regs-gpio.h>
 #include <mach/hardware.h>
-#include <plat/audio.h>
 #include <linux/io.h>
 #include <mach/spi-gpio.h>
 
diff --git a/sound/soc/s3c24xx/s3c-i2s-v2.c b/sound/soc/s3c24xx/s3c-i2s-v2.c
index 11c45a37c631b01677e1d7c0dab517191919f4f6..28b0ab255096831a675867ed0c361321c6b39cbc 100644
--- a/sound/soc/s3c24xx/s3c-i2s-v2.c
+++ b/sound/soc/s3c24xx/s3c-i2s-v2.c
@@ -32,7 +32,6 @@
 
 #include <plat/regs-s3c2412-iis.h>
 
-#include <plat/audio.h>
 #include <mach/dma.h>
 
 #include "s3c-i2s-v2.h"
diff --git a/sound/soc/s3c24xx/s3c2412-i2s.c b/sound/soc/s3c24xx/s3c2412-i2s.c
index a587ec40b449689df4d27a214d16c5d0ef28f7c4..ac5e47b082fb9ef34a2ddd67f4c424a13560a328 100644
--- a/sound/soc/s3c24xx/s3c2412-i2s.c
+++ b/sound/soc/s3c24xx/s3c2412-i2s.c
@@ -34,7 +34,6 @@
 
 #include <plat/regs-s3c2412-iis.h>
 
-#include <plat/audio.h>
 #include <mach/regs-gpio.h>
 #include <mach/dma.h>
 
diff --git a/sound/soc/s3c24xx/s3c2443-ac97.c b/sound/soc/s3c24xx/s3c2443-ac97.c
index fc1beb0930b988ef4377703cbdd531b805aea2c0..b25e9f968df939031cc6d5c720dae14b5bc0e933 100644
--- a/sound/soc/s3c24xx/s3c2443-ac97.c
+++ b/sound/soc/s3c24xx/s3c2443-ac97.c
@@ -32,7 +32,6 @@
 #include <plat/regs-ac97.h>
 #include <mach/regs-gpio.h>
 #include <mach/regs-clock.h>
-#include <plat/audio.h>
 #include <asm/dma.h>
 #include <mach/dma.h>
 
diff --git a/sound/soc/s3c24xx/s3c24xx-i2s.c b/sound/soc/s3c24xx/s3c24xx-i2s.c
index 40e2c4790f0de95b08d0e846678422151909e366..c76b8bb214bc05f886e767cf75338b0ca102ef59 100644
--- a/sound/soc/s3c24xx/s3c24xx-i2s.c
+++ b/sound/soc/s3c24xx/s3c24xx-i2s.c
@@ -32,7 +32,7 @@
 #include <mach/hardware.h>
 #include <mach/regs-gpio.h>
 #include <mach/regs-clock.h>
-#include <plat/audio.h>
+
 #include <asm/dma.h>
 #include <mach/dma.h>
 
diff --git a/sound/soc/s3c24xx/s3c24xx-pcm.c b/sound/soc/s3c24xx/s3c24xx-pcm.c
index 5cbbdc80fde3e9d829e91fef099ae21965c54c53..27cf097c2b1d16880aa6e146d4619bad91520a0b 100644
--- a/sound/soc/s3c24xx/s3c24xx-pcm.c
+++ b/sound/soc/s3c24xx/s3c24xx-pcm.c
@@ -29,7 +29,6 @@
 #include <asm/dma.h>
 #include <mach/hardware.h>
 #include <mach/dma.h>
-#include <plat/audio.h>
 
 #include "s3c24xx-pcm.h"
 
diff --git a/sound/soc/s3c24xx/s3c64xx-i2s.c b/sound/soc/s3c24xx/s3c64xx-i2s.c
index 43fb253a3429a3b10d8eaebf001940196b025667..b67eed59666a12b94cb7397230b164ace32e787b 100644
--- a/sound/soc/s3c24xx/s3c64xx-i2s.c
+++ b/sound/soc/s3c24xx/s3c64xx-i2s.c
@@ -31,7 +31,6 @@
 #include <plat/gpio-bank-d.h>
 #include <plat/gpio-bank-e.h>
 #include <plat/gpio-cfg.h>
-#include <plat/audio.h>
 
 #include <mach/map.h>
 #include <mach/dma.h>