diff --git a/fs/affs/Makefile b/fs/affs/Makefile
index b2c4f54446f3c720e22dd51ce6717c5d1e9a6b3e..3988b4a78339aab8ff6dd1fd3656560ccd9aee3f 100644
--- a/fs/affs/Makefile
+++ b/fs/affs/Makefile
@@ -2,7 +2,7 @@
 # Makefile for the Linux affs filesystem routines.
 #
 
-#EXTRA_CFLAGS=-DDEBUG=1
+#ccflags-y := -DDEBUG=1
 
 obj-$(CONFIG_AFFS_FS) += affs.o
 
diff --git a/fs/coda/Makefile b/fs/coda/Makefile
index 6c22e61da39779be11ef3e9765de1b1df17743d4..1bab69a0d347696d28f854f6b1928f09937ac5f5 100644
--- a/fs/coda/Makefile
+++ b/fs/coda/Makefile
@@ -9,4 +9,4 @@ coda-objs := psdev.o cache.o cnode.o inode.o dir.o file.o upcall.o \
 
 # If you want debugging output, please uncomment the following line.
 
-# EXTRA_CFLAGS += -DDEBUG -DDEBUG_SMB_MALLOC=1
+# ccflags-y := -DDEBUG -DDEBUG_SMB_MALLOC=1
diff --git a/fs/gfs2/Makefile b/fs/gfs2/Makefile
index 21f7e46da4c015925b5ff4ae1b6856f25653ea64..f3d23ef4e876a913aa48608bfe71aa2d192ecb05 100644
--- a/fs/gfs2/Makefile
+++ b/fs/gfs2/Makefile
@@ -1,4 +1,4 @@
-EXTRA_CFLAGS := -I$(src)
+ccflags-y := -I$(src)
 obj-$(CONFIG_GFS2_FS) += gfs2.o
 gfs2-y := acl.o bmap.o dir.o xattr.o glock.o \
 	glops.o inode.o log.o lops.o main.o meta_io.o \
diff --git a/fs/jfs/Makefile b/fs/jfs/Makefile
index 3adb6395e42de858ada7adec76b964dfef250e41..a58fa72d7e59e511cc849eb01cee92fa5afb1320 100644
--- a/fs/jfs/Makefile
+++ b/fs/jfs/Makefile
@@ -13,4 +13,4 @@ jfs-y    := super.o file.o inode.o namei.o jfs_mount.o jfs_umount.o \
 
 jfs-$(CONFIG_JFS_POSIX_ACL) += acl.o
 
-EXTRA_CFLAGS += -D_JFS_4K
+ccflags-y := -D_JFS_4K
diff --git a/fs/ncpfs/Makefile b/fs/ncpfs/Makefile
index 68ea095100a817262d1858bba4754c22c5206016..c66af563f2ceef35fbf68b01527866f8128711d0 100644
--- a/fs/ncpfs/Makefile
+++ b/fs/ncpfs/Makefile
@@ -11,6 +11,6 @@ ncpfs-$(CONFIG_NCPFS_EXTRAS)   += symlink.o
 ncpfs-$(CONFIG_NCPFS_NFS_NS)   += symlink.o
 
 # If you want debugging output, please uncomment the following line
-# EXTRA_CFLAGS += -DDEBUG_NCP=1
+# ccflags-y := -DDEBUG_NCP=1
 
 CFLAGS_ncplib_kernel.o := -finline-functions
diff --git a/fs/ntfs/Makefile b/fs/ntfs/Makefile
index 4ff028fcfd6e36a6cd576a8ce084d5486df696c4..30206b238433bac48582af6c252dc9413575de1d 100644
--- a/fs/ntfs/Makefile
+++ b/fs/ntfs/Makefile
@@ -2,18 +2,13 @@
 
 obj-$(CONFIG_NTFS_FS) += ntfs.o
 
-ntfs-objs := aops.o attrib.o collate.o compress.o debug.o dir.o file.o \
-	     index.o inode.o mft.o mst.o namei.o runlist.o super.o sysctl.o \
-	     unistr.o upcase.o
+ntfs-y := aops.o attrib.o collate.o compress.o debug.o dir.o file.o \
+	  index.o inode.o mft.o mst.o namei.o runlist.o super.o sysctl.o \
+	  unistr.o upcase.o
 
-EXTRA_CFLAGS = -DNTFS_VERSION=\"2.1.30\"
+ntfs-$(CONFIG_NTFS_RW) += bitmap.o lcnalloc.o logfile.o quota.o usnjrnl.o
 
-ifeq ($(CONFIG_NTFS_DEBUG),y)
-EXTRA_CFLAGS += -DDEBUG
-endif
+ccflags-y := -DNTFS_VERSION=\"2.1.30\"
+ccflags-$(CONFIG_NTFS_DEBUG)	+= -DDEBUG
+ccflags-$(CONFIG_NTFS_RW)	+= -DNTFS_RW
 
-ifeq ($(CONFIG_NTFS_RW),y)
-EXTRA_CFLAGS += -DNTFS_RW
-
-ntfs-objs += bitmap.o lcnalloc.o logfile.o quota.o usnjrnl.o
-endif
diff --git a/fs/ocfs2/Makefile b/fs/ocfs2/Makefile
index 07d9fd85435028f2ca2e0ad1b298a490741b6c70..d8a0313e99e6af42b8412e91bb44cb2d7bb410b8 100644
--- a/fs/ocfs2/Makefile
+++ b/fs/ocfs2/Makefile
@@ -1,6 +1,6 @@
-EXTRA_CFLAGS += -Ifs/ocfs2
+ccflags-y := -Ifs/ocfs2
 
-EXTRA_CFLAGS += -DCATCH_BH_JBD_RACES
+ccflags-y += -DCATCH_BH_JBD_RACES
 
 obj-$(CONFIG_OCFS2_FS) += 	\
 	ocfs2.o			\
diff --git a/fs/ocfs2/dlm/Makefile b/fs/ocfs2/dlm/Makefile
index dcebf0d920fa17cbd0bae8db9bcb2090f4a3e3a6..c8a044efbb150653c32d94460fa929944d25181f 100644
--- a/fs/ocfs2/dlm/Makefile
+++ b/fs/ocfs2/dlm/Makefile
@@ -1,4 +1,4 @@
-EXTRA_CFLAGS += -Ifs/ocfs2
+ccflags-y := -Ifs/ocfs2
 
 obj-$(CONFIG_OCFS2_FS_O2CB) += ocfs2_dlm.o
 
diff --git a/fs/ocfs2/dlmfs/Makefile b/fs/ocfs2/dlmfs/Makefile
index df69b4856d0d82fd908d64acf48472dd8c8e578f..f14be89a67016101afb74705399a7724ec6d55bf 100644
--- a/fs/ocfs2/dlmfs/Makefile
+++ b/fs/ocfs2/dlmfs/Makefile
@@ -1,4 +1,4 @@
-EXTRA_CFLAGS += -Ifs/ocfs2
+ccflags-y := -Ifs/ocfs2
 
 obj-$(CONFIG_OCFS2_FS) += ocfs2_dlmfs.o
 
diff --git a/fs/reiserfs/Makefile b/fs/reiserfs/Makefile
index 792b3cb2cd18a745772e8d6e138656c1c5314eaf..3c3b00165114c8023d4e8e98c1cafb9474095039 100644
--- a/fs/reiserfs/Makefile
+++ b/fs/reiserfs/Makefile
@@ -31,9 +31,7 @@ endif
 # and causing a panic. Since this behavior only affects ppc32, this ifeq
 # will work around it. If any other architecture displays this behavior,
 # add it here.
-ifeq ($(CONFIG_PPC32),y)
-EXTRA_CFLAGS := $(call cc-ifversion, -lt, 0400, -O1)
-endif
+ccflags-$(CONFIG_PPC32) := $(call cc-ifversion, -lt, 0400, -O1)
 
 TAGS:
 	etags *.c
diff --git a/fs/xfs/Makefile b/fs/xfs/Makefile
index faca449970995ab41a8fc9117efeceac63cf1991..82b1371775c06a8ee2ebeb419ac8a72ed4366ac9 100644
--- a/fs/xfs/Makefile
+++ b/fs/xfs/Makefile
@@ -16,14 +16,11 @@
 # Inc.,  51 Franklin St, Fifth Floor, Boston, MA  02110-1301  USA
 #
 
-EXTRA_CFLAGS +=	 -I$(src) -I$(src)/linux-2.6
+ccflags-y := -I$(src) -I$(src)/linux-2.6
+ccflags-$(CONFIG_XFS_DEBUG) += -g
 
 XFS_LINUX := linux-2.6
 
-ifeq ($(CONFIG_XFS_DEBUG),y)
-	EXTRA_CFLAGS += -g
-endif
-
 obj-$(CONFIG_XFS_FS)		+= xfs.o
 
 xfs-y				+= linux-2.6/xfs_trace.o