diff --git a/drivers/cpufreq/cpufreq_stats.c b/drivers/cpufreq/cpufreq_stats.c
index 5793e1447fb177f476f5f38ee117857444ba98c0..79911a27a48a90768c16a197633a2d1592fda27c 100644
--- a/drivers/cpufreq/cpufreq_stats.c
+++ b/drivers/cpufreq/cpufreq_stats.c
@@ -13,7 +13,7 @@
 #include <linux/cpufreq.h>
 #include <linux/module.h>
 #include <linux/slab.h>
-#include <asm/cputime.h>
+#include <linux/cputime.h>
 
 static spinlock_t cpufreq_stats_lock;
 
diff --git a/drivers/s390/cio/cio.c b/drivers/s390/cio/cio.c
index 88e35d85d205f7c21de1f81860865386a7845289..5154513de112b99b1c4113bbb9e6fcb3ff6b5b94 100644
--- a/drivers/s390/cio/cio.c
+++ b/drivers/s390/cio/cio.c
@@ -28,7 +28,7 @@
 #include <asm/chpid.h>
 #include <asm/airq.h>
 #include <asm/isc.h>
-#include <asm/cputime.h>
+#include <linux/cputime.h>
 #include <asm/fcx.h>
 #include <asm/nmi.h>
 #include <asm/crw.h>
diff --git a/fs/proc/stat.c b/fs/proc/stat.c
index 6f599c62f0cc939ce2b68a75dbcd38d366ee7fa9..9d231e9e5f0ef48cd7ef372437d85fbf9b8cbc2e 100644
--- a/fs/proc/stat.c
+++ b/fs/proc/stat.c
@@ -9,7 +9,7 @@
 #include <linux/slab.h>
 #include <linux/time.h>
 #include <linux/irqnr.h>
-#include <asm/cputime.h>
+#include <linux/cputime.h>
 #include <linux/tick.h>
 
 #ifndef arch_irq_stat_cpu
diff --git a/fs/proc/uptime.c b/fs/proc/uptime.c
index 7141b8d0ca9ed9800afb1ae87def5f8aa06b8f46..33de567c25af4b04a6ba283caaf5e4f6d9b4ecdb 100644
--- a/fs/proc/uptime.c
+++ b/fs/proc/uptime.c
@@ -5,7 +5,7 @@
 #include <linux/seq_file.h>
 #include <linux/time.h>
 #include <linux/kernel_stat.h>
-#include <asm/cputime.h>
+#include <linux/cputime.h>
 
 static int uptime_proc_show(struct seq_file *m, void *v)
 {
diff --git a/include/linux/cputime.h b/include/linux/cputime.h
new file mode 100644
index 0000000000000000000000000000000000000000..2842ebe2844dc775e32976dff61bb9f72bfce44f
--- /dev/null
+++ b/include/linux/cputime.h
@@ -0,0 +1,11 @@
+#ifndef __LINUX_CPUTIME_H
+#define __LINUX_CPUTIME_H
+
+#include <asm/cputime.h>
+
+#ifndef nsecs_to_cputime
+# define nsecs_to_cputime(__nsecs)	\
+	usecs_to_cputime((__nsecs) / NSEC_PER_USEC)
+#endif
+
+#endif /* __LINUX_CPUTIME_H */
diff --git a/include/linux/kernel_stat.h b/include/linux/kernel_stat.h
index 51c72be4a7c3f1782a5d5f21801b06bea1720f57..d7c61317db8640546f18174209b1f1ac7ec4f219 100644
--- a/include/linux/kernel_stat.h
+++ b/include/linux/kernel_stat.h
@@ -9,7 +9,7 @@
 #include <linux/sched.h>
 #include <linux/vtime.h>
 #include <asm/irq.h>
-#include <asm/cputime.h>
+#include <linux/cputime.h>
 
 /*
  * 'kernel_stat.h' contains the definitions needed for doing
diff --git a/include/linux/sched.h b/include/linux/sched.h
index 68a0e84463a0eb86b273fe14b49bd9b01feab21f..1ac566c48d3ddb4649f0a191485213a49df12de5 100644
--- a/include/linux/sched.h
+++ b/include/linux/sched.h
@@ -27,7 +27,7 @@ struct sched_param {
 
 #include <asm/page.h>
 #include <asm/ptrace.h>
-#include <asm/cputime.h>
+#include <linux/cputime.h>
 
 #include <linux/smp.h>
 #include <linux/sem.h>