diff --git a/arch/xtensa/kernel/head.S b/arch/xtensa/kernel/head.S
index df88f98737f4f139968cdd0a2758c7132854f4a9..4566683abc8dd5a26c159002cfcd2fdac9439600 100644
--- a/arch/xtensa/kernel/head.S
+++ b/arch/xtensa/kernel/head.S
@@ -86,7 +86,9 @@ ENTRY(_startup)
 	/* Clear debugging registers. */
 
 #if XCHAL_HAVE_DEBUG
+#if XCHAL_NUM_IBREAK > 0
 	wsr	a0, ibreakenable
+#endif
 	wsr	a0, icount
 	movi	a1, 15
 	wsr	a0, icountlevel
diff --git a/arch/xtensa/platforms/iss/setup.c b/arch/xtensa/platforms/iss/setup.c
index e1700102f35ee8039d66661250f1a41ca26fc5d0..b68916fd0d7a53a1562faf50774ea3d1506aff8a 100644
--- a/arch/xtensa/platforms/iss/setup.c
+++ b/arch/xtensa/platforms/iss/setup.c
@@ -64,7 +64,9 @@ void platform_restart(void)
 			     "wsr	a2, icountlevel\n\t"
 			     "movi	a2, 0\n\t"
 			     "wsr	a2, icount\n\t"
+#if XCHAL_NUM_IBREAK > 0
 			     "wsr	a2, ibreakenable\n\t"
+#endif
 			     "wsr	a2, lcount\n\t"
 			     "movi	a2, 0x1f\n\t"
 			     "wsr	a2, ps\n\t"
diff --git a/arch/xtensa/platforms/xt2000/setup.c b/arch/xtensa/platforms/xt2000/setup.c
index c7d90f17886e1fd86a1fc17df51bab8cbd2c939d..f9bc8796629089a540c892109a46a9fe19f68568 100644
--- a/arch/xtensa/platforms/xt2000/setup.c
+++ b/arch/xtensa/platforms/xt2000/setup.c
@@ -69,7 +69,9 @@ void platform_restart(void)
 			      "wsr	a2, icountlevel\n\t"
 			      "movi	a2, 0\n\t"
 			      "wsr	a2, icount\n\t"
+#if XCHAL_NUM_IBREAK > 0
 			      "wsr	a2, ibreakenable\n\t"
+#endif
 			      "wsr	a2, lcount\n\t"
 			      "movi	a2, 0x1f\n\t"
 			      "wsr	a2, ps\n\t"
diff --git a/arch/xtensa/platforms/xtfpga/setup.c b/arch/xtensa/platforms/xtfpga/setup.c
index 9d888a2a5755c1ad039bbfe1ced240b6598d0b0f..96ef8eeb064e745694d6ec7912904838364e31fe 100644
--- a/arch/xtensa/platforms/xtfpga/setup.c
+++ b/arch/xtensa/platforms/xtfpga/setup.c
@@ -60,7 +60,9 @@ void platform_restart(void)
 			      "wsr	a2, icountlevel\n\t"
 			      "movi	a2, 0\n\t"
 			      "wsr	a2, icount\n\t"
+#if XCHAL_NUM_IBREAK > 0
 			      "wsr	a2, ibreakenable\n\t"
+#endif
 			      "wsr	a2, lcount\n\t"
 			      "movi	a2, 0x1f\n\t"
 			      "wsr	a2, ps\n\t"