diff --git a/arch/sh/boards/board-ap325rxa.c b/arch/sh/boards/board-ap325rxa.c
index 84fa8a04eac4f3c24351e2c96c66b32f03c54cb4..7c7874e6ac36c744b508b523201bfc87a68fe64f 100644
--- a/arch/sh/boards/board-ap325rxa.c
+++ b/arch/sh/boards/board-ap325rxa.c
@@ -24,7 +24,7 @@
 #include <video/sh_mobile_lcdc.h>
 #include <asm/io.h>
 #include <asm/clock.h>
-#include <asm/sh7723.h>
+#include <cpu/sh7723.h>
 
 static struct smc911x_platdata smc911x_info = {
 	.flags = SMC911X_USE_32BIT,
diff --git a/arch/sh/boards/board-magicpanelr2.c b/arch/sh/boards/board-magicpanelr2.c
index eb0e8e992c296603262c5422169c296f919e0a43..da6bff83a6eaa8c521838f5381fe3bef18d63e69 100644
--- a/arch/sh/boards/board-magicpanelr2.c
+++ b/arch/sh/boards/board-magicpanelr2.c
@@ -20,7 +20,7 @@
 #include <linux/mtd/map.h>
 #include <asm/magicpanelr2.h>
 #include <asm/heartbeat.h>
-#include <asm/sh7720.h>
+#include <cpu/sh7720.h>
 
 #define LAN9115_READY	(ctrl_inl(0xA8000084UL) & 0x00000001UL)
 
diff --git a/arch/sh/boards/mach-migor/lcd_qvga.c b/arch/sh/boards/mach-migor/lcd_qvga.c
index c283cfc2a5c3230b3197750382fa92efce3915b2..71a40710a5aaa1041a0d6f3b881ac92b3d33fd5a 100644
--- a/arch/sh/boards/mach-migor/lcd_qvga.c
+++ b/arch/sh/boards/mach-migor/lcd_qvga.c
@@ -19,7 +19,7 @@
 #include <linux/module.h>
 #include <linux/gpio.h>
 #include <video/sh_mobile_lcdc.h>
-#include <asm/sh7722.h>
+#include <cpu/sh7722.h>
 #include <asm/migor.h>
 
 /* LCD Module is a PH240320T according to board schematics. This module
diff --git a/arch/sh/boards/mach-migor/setup.c b/arch/sh/boards/mach-migor/setup.c
index 3e3cc9da34adfbdf0c52ce6f9d8beec9d736032e..d00cce04d6e3848ec09822bdaac5765c78b11574 100644
--- a/arch/sh/boards/mach-migor/setup.c
+++ b/arch/sh/boards/mach-migor/setup.c
@@ -26,7 +26,7 @@
 #include <asm/io.h>
 #include <asm/sh_keysc.h>
 #include <asm/migor.h>
-#include <asm/sh7722.h>
+#include <cpu/sh7722.h>
 
 /* Address     IRQ  Size  Bus  Description
  * 0x00000000       64MB  16   NOR Flash (SP29PL256N)
diff --git a/arch/sh/include/asm/sh7203.h b/arch/sh/include/cpu-sh2a/cpu/sh7203.h
similarity index 100%
rename from arch/sh/include/asm/sh7203.h
rename to arch/sh/include/cpu-sh2a/cpu/sh7203.h
diff --git a/arch/sh/include/asm/sh7720.h b/arch/sh/include/cpu-sh3/cpu/sh7720.h
similarity index 100%
rename from arch/sh/include/asm/sh7720.h
rename to arch/sh/include/cpu-sh3/cpu/sh7720.h
diff --git a/arch/sh/include/asm/sh7722.h b/arch/sh/include/cpu-sh4/sh7722.h
similarity index 100%
rename from arch/sh/include/asm/sh7722.h
rename to arch/sh/include/cpu-sh4/sh7722.h
diff --git a/arch/sh/include/asm/sh7723.h b/arch/sh/include/cpu-sh4/sh7723.h
similarity index 100%
rename from arch/sh/include/asm/sh7723.h
rename to arch/sh/include/cpu-sh4/sh7723.h
diff --git a/arch/sh/kernel/cpu/sh3/pinmux-sh7720.c b/arch/sh/kernel/cpu/sh3/pinmux-sh7720.c
index b66c239509a271bab7594210c4acab06ee1e5cc3..9ca15462714775deaf2dee2f2289321f81990af9 100644
--- a/arch/sh/kernel/cpu/sh3/pinmux-sh7720.c
+++ b/arch/sh/kernel/cpu/sh3/pinmux-sh7720.c
@@ -11,7 +11,7 @@
 #include <linux/init.h>
 #include <linux/kernel.h>
 #include <linux/gpio.h>
-#include <asm/sh7720.h>
+#include <cpu/sh7720.h>
 
 enum {
 	PINMUX_RESERVED = 0,
diff --git a/arch/sh/kernel/cpu/sh4a/pinmux-sh7722.c b/arch/sh/kernel/cpu/sh4a/pinmux-sh7722.c
index 51b12ab58c9ea69d32a1d360fb4155eb467c91b8..cb9d07bd59f87711a671bef93d8fd455d9b3d3c3 100644
--- a/arch/sh/kernel/cpu/sh4a/pinmux-sh7722.c
+++ b/arch/sh/kernel/cpu/sh4a/pinmux-sh7722.c
@@ -1,7 +1,7 @@
 #include <linux/init.h>
 #include <linux/kernel.h>
 #include <linux/gpio.h>
-#include <asm/sh7722.h>
+#include <cpu/sh7722.h>
 
 enum {
 	PINMUX_RESERVED = 0,
diff --git a/arch/sh/kernel/cpu/sh4a/pinmux-sh7723.c b/arch/sh/kernel/cpu/sh4a/pinmux-sh7723.c
index 92a9bc91015fd325734b45993d45bebd08dd5d8e..88bf5ecda8498a81ce514afdc08854f90a709637 100644
--- a/arch/sh/kernel/cpu/sh4a/pinmux-sh7723.c
+++ b/arch/sh/kernel/cpu/sh4a/pinmux-sh7723.c
@@ -11,7 +11,7 @@
 #include <linux/init.h>
 #include <linux/kernel.h>
 #include <linux/gpio.h>
-#include <asm/sh7723.h>
+#include <cpu/sh7723.h>
 
 enum {
 	PINMUX_RESERVED = 0,