diff --git a/arch/m32r/kernel/setup_m32104ut.c b/arch/m32r/kernel/setup_m32104ut.c
index ab16c6646093e1996099970bd0777ae40ed3902b..6328e1357a80637c324421ffed54af28e223f804 100644
--- a/arch/m32r/kernel/setup_m32104ut.c
+++ b/arch/m32r/kernel/setup_m32104ut.c
@@ -20,12 +20,6 @@
 
 #define irq2port(x) (M32R_ICU_CR1_PORTL + ((x - 1) * sizeof(unsigned long)))
 
-#ifndef CONFIG_SMP
-typedef struct {
-	unsigned long icucr;  /* ICU Control Register */
-} icu_data_t;
-#endif /* CONFIG_SMP */
-
 icu_data_t icu_data[NR_IRQS];
 
 static void disable_m32104ut_irq(unsigned int irq)
diff --git a/arch/m32r/kernel/setup_m32700ut.c b/arch/m32r/kernel/setup_m32700ut.c
index cb76916b014dd49fd0b333951931d3f8192c367d..fad1fc99bb272d8b4d485bc9346de58f027c2468 100644
--- a/arch/m32r/kernel/setup_m32700ut.c
+++ b/arch/m32r/kernel/setup_m32700ut.c
@@ -26,15 +26,7 @@
  */
 #define irq2port(x) (M32R_ICU_CR1_PORTL + ((x - 1) * sizeof(unsigned long)))
 
-#ifndef CONFIG_SMP
-typedef struct {
-	unsigned long icucr;  /* ICU Control Register */
-} icu_data_t;
-static icu_data_t icu_data[M32700UT_NUM_CPU_IRQ];
-#else
 icu_data_t icu_data[M32700UT_NUM_CPU_IRQ];
-#endif /* CONFIG_SMP */
-
 
 static void disable_m32700ut_irq(unsigned int irq)
 {
diff --git a/arch/m32r/kernel/setup_mappi.c b/arch/m32r/kernel/setup_mappi.c
index 501d798cf0508811a4d7fd8e1754e36c40aa9895..00f253209cb36a0fd8db56407ed88c9d75a5cde0 100644
--- a/arch/m32r/kernel/setup_mappi.c
+++ b/arch/m32r/kernel/setup_mappi.c
@@ -19,12 +19,6 @@
 
 #define irq2port(x) (M32R_ICU_CR1_PORTL + ((x - 1) * sizeof(unsigned long)))
 
-#ifndef CONFIG_SMP
-typedef struct {
-	unsigned long icucr;  /* ICU Control Register */
-} icu_data_t;
-#endif /* CONFIG_SMP */
-
 icu_data_t icu_data[NR_IRQS];
 
 static void disable_mappi_irq(unsigned int irq)
diff --git a/arch/m32r/kernel/setup_mappi2.c b/arch/m32r/kernel/setup_mappi2.c
index 7f2db5bfd626de1eefac4a297c4ab45116563e42..eebc9d8b4e72be56fc49df85fe84fca54def62ec 100644
--- a/arch/m32r/kernel/setup_mappi2.c
+++ b/arch/m32r/kernel/setup_mappi2.c
@@ -19,12 +19,6 @@
 
 #define irq2port(x) (M32R_ICU_CR1_PORTL + ((x - 1) * sizeof(unsigned long)))
 
-#ifndef CONFIG_SMP
-typedef struct {
-	unsigned long icucr;  /* ICU Control Register */
-} icu_data_t;
-#endif /* CONFIG_SMP */
-
 icu_data_t icu_data[NR_IRQS];
 
 static void disable_mappi2_irq(unsigned int irq)
diff --git a/arch/m32r/kernel/setup_mappi3.c b/arch/m32r/kernel/setup_mappi3.c
index f6ecdf7f555ceb4ba2e04805398db3cb0e5e67a5..d2ff021e2d3dc7d1acf2c7f2be0b77601210b1a4 100644
--- a/arch/m32r/kernel/setup_mappi3.c
+++ b/arch/m32r/kernel/setup_mappi3.c
@@ -19,12 +19,6 @@
 
 #define irq2port(x) (M32R_ICU_CR1_PORTL + ((x - 1) * sizeof(unsigned long)))
 
-#ifndef CONFIG_SMP
-typedef struct {
-	unsigned long icucr;  /* ICU Control Register */
-} icu_data_t;
-#endif /* CONFIG_SMP */
-
 icu_data_t icu_data[NR_IRQS];
 
 static void disable_mappi3_irq(unsigned int irq)
diff --git a/arch/m32r/kernel/setup_oaks32r.c b/arch/m32r/kernel/setup_oaks32r.c
index 45add5b76f194de4bee539c70bfb1ec17379f91c..0e9e63538c0f051cd95cedf7659c9e845d5c2cb3 100644
--- a/arch/m32r/kernel/setup_oaks32r.c
+++ b/arch/m32r/kernel/setup_oaks32r.c
@@ -18,12 +18,6 @@
 
 #define irq2port(x) (M32R_ICU_CR1_PORTL + ((x - 1) * sizeof(unsigned long)))
 
-#ifndef CONFIG_SMP
-typedef struct {
-	unsigned long icucr;  /* ICU Control Register */
-} icu_data_t;
-#endif /* CONFIG_SMP */
-
 icu_data_t icu_data[NR_IRQS];
 
 static void disable_oaks32r_irq(unsigned int irq)
diff --git a/arch/m32r/kernel/setup_opsput.c b/arch/m32r/kernel/setup_opsput.c
index 1fbb140854e7b728d3c7ecc0f8344809010fee0b..548e8fc7949b113a39a697f1cce1407b03c938f5 100644
--- a/arch/m32r/kernel/setup_opsput.c
+++ b/arch/m32r/kernel/setup_opsput.c
@@ -27,15 +27,7 @@
  */
 #define irq2port(x) (M32R_ICU_CR1_PORTL + ((x - 1) * sizeof(unsigned long)))
 
-#ifndef CONFIG_SMP
-typedef struct {
-	unsigned long icucr;  /* ICU Control Register */
-} icu_data_t;
-static icu_data_t icu_data[OPSPUT_NUM_CPU_IRQ];
-#else
 icu_data_t icu_data[OPSPUT_NUM_CPU_IRQ];
-#endif /* CONFIG_SMP */
-
 
 static void disable_opsput_irq(unsigned int irq)
 {
diff --git a/arch/m32r/kernel/setup_usrv.c b/arch/m32r/kernel/setup_usrv.c
index 634741bf9d355c736463b4cb0df4ab4245449485..64be659a23e7efca76532e72e84c952ec6bd76a3 100644
--- a/arch/m32r/kernel/setup_usrv.c
+++ b/arch/m32r/kernel/setup_usrv.c
@@ -18,12 +18,6 @@
 
 #define irq2port(x) (M32R_ICU_CR1_PORTL + ((x - 1) * sizeof(unsigned long)))
 
-#if !defined(CONFIG_SMP)
-typedef struct {
-	unsigned long icucr;	/* ICU Control Register */
-} icu_data_t;
-#endif /* CONFIG_SMP */
-
 icu_data_t icu_data[M32700UT_NUM_CPU_IRQ];
 
 static void disable_mappi_irq(unsigned int irq)
diff --git a/include/asm-m32r/m32102.h b/include/asm-m32r/m32102.h
index 0bd0a3f1662d0c29525f8de2b7ca753c5019fc72..a1f0d1fe9eb81f9969cc385183592a84d620b0b5 100644
--- a/include/asm-m32r/m32102.h
+++ b/include/asm-m32r/m32102.h
@@ -302,15 +302,12 @@
 #define M32R_FPGA_VERSION0_PORTL    (0x30+M32R_FPGA_TOP)
 #define M32R_FPGA_VERSION1_PORTL    (0x34+M32R_FPGA_TOP)
 
+#endif /* CONFIG_SMP */
+
 #ifndef __ASSEMBLY__
-/* For NETDEV WATCHDOG */
 typedef struct {
 	unsigned long icucr;	/* ICU Control Register */
 } icu_data_t;
-
-extern icu_data_t icu_data[];
 #endif
 
-#endif /* CONFIG_SMP */
-
 #endif /* _M32102_H_ */