diff --git a/arch/sh/kernel/cpu/irq/Makefile b/arch/sh/kernel/cpu/irq/Makefile
index 8da8e178f09cbe62c73bc43e1d1f5c839d4e9de0..81d37e948b861e9e5aea8bb6196e0d48264ed267 100644
--- a/arch/sh/kernel/cpu/irq/Makefile
+++ b/arch/sh/kernel/cpu/irq/Makefile
@@ -1,7 +1,8 @@
 #
 # Makefile for the Linux/SuperH CPU-specifc IRQ handlers.
 #
-obj-y	+= imask.o intc.o
+obj-y	+= intc.o
 
+obj-$(CONFIG_SUPERH32)			+= imask.o
 obj-$(CONFIG_CPU_HAS_IPR_IRQ)		+= ipr.o
 obj-$(CONFIG_CPU_HAS_MASKREG_IRQ)	+= maskreg.o