diff --git a/arch/mn10300/Makefile b/arch/mn10300/Makefile
index a5985ee94140..dd0c8ff52a68 100644
--- a/arch/mn10300/Makefile
+++ b/arch/mn10300/Makefile
@@ -94,42 +94,8 @@ ifdef CONFIG_DEBUG_INFO
 KBUILD_AFLAGS	+= -Wa,--gdwarf2
 endif
 
-###################################################################################################
 #
-# juggle some symlinks in the MN10300 asm include dir
+# include the appropriate processor- and unit-specific headers
 #
-#	Update machine proc and unit symlinks if something which affects
-#	them changed.  We use .proc / .unit to indicate when they were
-#	updated last, otherwise make uses the target directory mtime.
-#
-###################################################################################################
-
-# processor specific definitions
-arch/mn10300/include/asm/.proc: $(wildcard include/config/proc/*.h) include/config/auto.conf
-	@echo '  SYMLINK arch/mn10300/include/asm/proc -> arch/mn10300/include/asm/proc-$(PROCESSOR)'
-ifneq ($(KBUILD_SRC),)
-	$(Q)mkdir -p arch/mn10300/include/asm
-	$(Q)ln -fsn $(srctree)/arch/mn10300/include/asm/proc-$(PROCESSOR) arch/mn10300/include/asm/proc
-else
-	$(Q)ln -fsn proc-$(PROCESSOR) arch/mn10300/include/asm/proc
-endif
-	@touch $@
-
-CLEAN_FILES += arch/mn10300/include/asm/proc arch/mn10300/include/asm/.proc
-
-prepare: arch/mn10300/include/asm/.proc
-
-# unit specific definitions
-arch/mn10300/include/asm/.unit: $(wildcard include/config/unit/*.h) include/config/auto.conf
-	@echo '  SYMLINK arch/mn10300/include/asm/unit -> arch/mn10300/include/asm/unit-$(UNIT)'
-ifneq ($(KBUILD_SRC),)
-	$(Q)mkdir -p arch/mn10300/include/asm
-	$(Q)ln -fsn $(srctree)/arch/mn10300/include/asm/unit-$(UNIT) arch/mn10300/include/asm/unit
-else
-	$(Q)ln -fsn unit-$(UNIT) arch/mn10300/include/asm/unit
-endif
-	@touch $@
-
-CLEAN_FILES += arch/mn10300/include/asm/unit arch/mn10300/include/asm/.unit
-
-prepare: arch/mn10300/include/asm/.unit
+KBUILD_CPPFLAGS += -I$(srctree)/arch/mn10300/proc-$(PROCESSOR)/include
+KBUILD_CPPFLAGS += -I$(srctree)/arch/mn10300/unit-$(UNIT)/include
diff --git a/arch/mn10300/include/asm/cache.h b/arch/mn10300/include/asm/cache.h
index 9e01122208a9..e03cfa2e997e 100644
--- a/arch/mn10300/include/asm/cache.h
+++ b/arch/mn10300/include/asm/cache.h
@@ -13,7 +13,7 @@
 #define _ASM_CACHE_H
 
 #include <asm/cpu-regs.h>
-#include <asm/proc/cache.h>
+#include <proc/cache.h>
 
 #ifndef __ASSEMBLY__
 #define L1_CACHE_DISPARITY	(L1_CACHE_NENTRIES * L1_CACHE_BYTES)
diff --git a/arch/mn10300/include/asm/irq.h b/arch/mn10300/include/asm/irq.h
index 53b380116901..25c045d16d1c 100644
--- a/arch/mn10300/include/asm/irq.h
+++ b/arch/mn10300/include/asm/irq.h
@@ -16,7 +16,7 @@
 
 #include <asm/intctl-regs.h>
 #include <asm/reset-regs.h>
-#include <asm/proc/irq.h>
+#include <proc/irq.h>
 
 /* this number is used when no interrupt has been assigned */
 #define NO_IRQ		INT_MAX
diff --git a/arch/mn10300/include/asm/serial.h b/arch/mn10300/include/asm/serial.h
index 99785a9deadb..a29445cddd6f 100644
--- a/arch/mn10300/include/asm/serial.h
+++ b/arch/mn10300/include/asm/serial.h
@@ -33,4 +33,4 @@
 #define RS_TABLE_SIZE
 #endif
 
-#include <asm/unit/serial.h>
+#include <unit/serial.h>
diff --git a/arch/mn10300/include/asm/timex.h b/arch/mn10300/include/asm/timex.h
index 3944277dab67..8d031f9e117d 100644
--- a/arch/mn10300/include/asm/timex.h
+++ b/arch/mn10300/include/asm/timex.h
@@ -12,7 +12,7 @@
 #define _ASM_TIMEX_H
 
 #include <asm/hardirq.h>
-#include <asm/unit/timex.h>
+#include <unit/timex.h>
 
 #define TICK_SIZE (tick_nsec / 1000)
 
diff --git a/arch/mn10300/kernel/entry.S b/arch/mn10300/kernel/entry.S
index ceeaaaa359e2..34ab5a293153 100644
--- a/arch/mn10300/kernel/entry.S
+++ b/arch/mn10300/kernel/entry.S
@@ -20,7 +20,7 @@
 #include <asm/intctl-regs.h>
 #include <asm/busctl-regs.h>
 #include <asm/timer-regs.h>
-#include <asm/unit/leds.h>
+#include <unit/leds.h>
 #include <asm/page.h>
 #include <asm/pgtable.h>
 #include <asm/errno.h>
diff --git a/arch/mn10300/kernel/gdb-io-serial-low.S b/arch/mn10300/kernel/gdb-io-serial-low.S
index c68dcd052201..4998b24f5d3a 100644
--- a/arch/mn10300/kernel/gdb-io-serial-low.S
+++ b/arch/mn10300/kernel/gdb-io-serial-low.S
@@ -18,7 +18,7 @@
 #include <asm/thread_info.h>
 #include <asm/frame.inc>
 #include <asm/intctl-regs.h>
-#include <asm/unit/serial.h>
+#include <unit/serial.h>
 
 	.text
 
diff --git a/arch/mn10300/kernel/gdb-io-serial.c b/arch/mn10300/kernel/gdb-io-serial.c
index 11584c51acd9..ae663dc717e9 100644
--- a/arch/mn10300/kernel/gdb-io-serial.c
+++ b/arch/mn10300/kernel/gdb-io-serial.c
@@ -22,7 +22,7 @@
 #include <asm/gdb-stub.h>
 #include <asm/exceptions.h>
 #include <asm/serial-regs.h>
-#include <asm/unit/serial.h>
+#include <unit/serial.h>
 
 /*
  * initialise the GDB stub
diff --git a/arch/mn10300/kernel/gdb-io-ttysm-low.S b/arch/mn10300/kernel/gdb-io-ttysm-low.S
index 677c7876307c..060b7cca735d 100644
--- a/arch/mn10300/kernel/gdb-io-ttysm-low.S
+++ b/arch/mn10300/kernel/gdb-io-ttysm-low.S
@@ -18,7 +18,7 @@
 #include <asm/cpu-regs.h>
 #include <asm/frame.inc>
 #include <asm/intctl-regs.h>
-#include <asm/unit/serial.h>
+#include <unit/serial.h>
 #include "mn10300-serial.h"
 
 	.text
diff --git a/arch/mn10300/kernel/gdb-io-ttysm.c b/arch/mn10300/kernel/gdb-io-ttysm.c
index e94c25e8ca05..a560bbc3137d 100644
--- a/arch/mn10300/kernel/gdb-io-ttysm.c
+++ b/arch/mn10300/kernel/gdb-io-ttysm.c
@@ -20,7 +20,7 @@
 #include <asm/system.h>
 #include <asm/gdb-stub.h>
 #include <asm/exceptions.h>
-#include <asm/unit/clock.h>
+#include <unit/clock.h>
 #include "mn10300-serial.h"
 
 #if defined(CONFIG_GDBSTUB_ON_TTYSM0)
diff --git a/arch/mn10300/kernel/gdb-stub.c b/arch/mn10300/kernel/gdb-stub.c
index 0ea7482c1522..41b11706c8ed 100644
--- a/arch/mn10300/kernel/gdb-stub.c
+++ b/arch/mn10300/kernel/gdb-stub.c
@@ -136,8 +136,8 @@
 #include <asm/cacheflush.h>
 #include <asm/serial-regs.h>
 #include <asm/busctl-regs.h>
-#include <asm/unit/leds.h>
-#include <asm/unit/serial.h>
+#include <unit/leds.h>
+#include <unit/serial.h>
 
 /* define to use F7F7 rather than FF which is subverted by JTAG debugger */
 #undef GDBSTUB_USE_F7F7_AS_BREAKPOINT
diff --git a/arch/mn10300/kernel/head.S b/arch/mn10300/kernel/head.S
index 606bd8c6758d..8a8309fbe3c4 100644
--- a/arch/mn10300/kernel/head.S
+++ b/arch/mn10300/kernel/head.S
@@ -17,7 +17,7 @@
 #include <asm/pgtable.h>
 #include <asm/frame.inc>
 #include <asm/param.h>
-#include <asm/unit/serial.h>
+#include <unit/serial.h>
 
 	.section .text.head,"ax"
 
diff --git a/arch/mn10300/kernel/mn10300-serial-low.S b/arch/mn10300/kernel/mn10300-serial-low.S
index ef3f4c1df2a4..224485388228 100644
--- a/arch/mn10300/kernel/mn10300-serial-low.S
+++ b/arch/mn10300/kernel/mn10300-serial-low.S
@@ -18,8 +18,8 @@
 #include <asm/cpu-regs.h>
 #include <asm/frame.inc>
 #include <asm/timer-regs.h>
-#include <asm/proc/cache.h>
-#include <asm/unit/timex.h>
+#include <proc/cache.h>
+#include <unit/timex.h>
 #include "mn10300-serial.h"
 
 #define	SCxCTR	0x00
diff --git a/arch/mn10300/kernel/mn10300-serial.c b/arch/mn10300/kernel/mn10300-serial.c
index 59b9c4bf9583..2fd59664d00a 100644
--- a/arch/mn10300/kernel/mn10300-serial.c
+++ b/arch/mn10300/kernel/mn10300-serial.c
@@ -41,7 +41,7 @@ static const char serial_revdate[] = "2007-11-06";
 #include <asm/irq.h>
 #include <asm/bitops.h>
 #include <asm/serial-regs.h>
-#include <asm/unit/timex.h>
+#include <unit/timex.h>
 #include "mn10300-serial.h"
 
 static inline __attribute__((format(printf, 1, 2)))
diff --git a/arch/mn10300/kernel/mn10300-watchdog.c b/arch/mn10300/kernel/mn10300-watchdog.c
index 2e370d88a87a..f362d9d138f1 100644
--- a/arch/mn10300/kernel/mn10300-watchdog.c
+++ b/arch/mn10300/kernel/mn10300-watchdog.c
@@ -25,7 +25,7 @@
 #include <asm/div64.h>
 #include <asm/smp.h>
 #include <asm/gdb-stub.h>
-#include <asm/proc/clock.h>
+#include <proc/clock.h>
 
 static DEFINE_SPINLOCK(watchdog_print_lock);
 static unsigned int watchdog;
diff --git a/arch/mn10300/kernel/setup.c b/arch/mn10300/kernel/setup.c
index e1d88ab51008..71414e19fd16 100644
--- a/arch/mn10300/kernel/setup.c
+++ b/arch/mn10300/kernel/setup.c
@@ -30,7 +30,7 @@
 #include <asm/setup.h>
 #include <asm/io.h>
 #include <asm/smp.h>
-#include <asm/proc/proc.h>
+#include <proc/proc.h>
 #include <asm/busctl-regs.h>
 #include <asm/fpu.h>
 #include <asm/sections.h>
diff --git a/arch/mn10300/kernel/traps.c b/arch/mn10300/kernel/traps.c
index fcb9a03d46a8..681ad8c9e4fb 100644
--- a/arch/mn10300/kernel/traps.c
+++ b/arch/mn10300/kernel/traps.c
@@ -37,7 +37,7 @@
 #include <asm/cacheflush.h>
 #include <asm/cpu-regs.h>
 #include <asm/busctl-regs.h>
-#include <asm/unit/leds.h>
+#include <unit/leds.h>
 #include <asm/fpu.h>
 #include <asm/gdb-stub.h>
 #include <asm/sections.h>
diff --git a/arch/mn10300/include/asm/proc-mn103e010/cache.h b/arch/mn10300/proc-mn103e010/include/proc/cache.h
similarity index 100%
rename from arch/mn10300/include/asm/proc-mn103e010/cache.h
rename to arch/mn10300/proc-mn103e010/include/proc/cache.h
diff --git a/arch/mn10300/include/asm/proc-mn103e010/clock.h b/arch/mn10300/proc-mn103e010/include/proc/clock.h
similarity index 94%
rename from arch/mn10300/include/asm/proc-mn103e010/clock.h
rename to arch/mn10300/proc-mn103e010/include/proc/clock.h
index caf998350633..aa23e147d620 100644
--- a/arch/mn10300/include/asm/proc-mn103e010/clock.h
+++ b/arch/mn10300/proc-mn103e010/include/proc/clock.h
@@ -11,7 +11,7 @@
 #ifndef _ASM_PROC_CLOCK_H
 #define _ASM_PROC_CLOCK_H
 
-#include <asm/unit/clock.h>
+#include <unit/clock.h>
 
 #define MN10300_WDCLK		MN10300_IOCLK
 
diff --git a/arch/mn10300/include/asm/proc-mn103e010/irq.h b/arch/mn10300/proc-mn103e010/include/proc/irq.h
similarity index 100%
rename from arch/mn10300/include/asm/proc-mn103e010/irq.h
rename to arch/mn10300/proc-mn103e010/include/proc/irq.h
diff --git a/arch/mn10300/include/asm/proc-mn103e010/proc.h b/arch/mn10300/proc-mn103e010/include/proc/proc.h
similarity index 100%
rename from arch/mn10300/include/asm/proc-mn103e010/proc.h
rename to arch/mn10300/proc-mn103e010/include/proc/proc.h
diff --git a/arch/mn10300/include/asm/unit-asb2303/clock.h b/arch/mn10300/unit-asb2303/include/unit/clock.h
similarity index 100%
rename from arch/mn10300/include/asm/unit-asb2303/clock.h
rename to arch/mn10300/unit-asb2303/include/unit/clock.h
diff --git a/arch/mn10300/include/asm/unit-asb2303/leds.h b/arch/mn10300/unit-asb2303/include/unit/leds.h
similarity index 100%
rename from arch/mn10300/include/asm/unit-asb2303/leds.h
rename to arch/mn10300/unit-asb2303/include/unit/leds.h
diff --git a/arch/mn10300/include/asm/unit-asb2303/serial.h b/arch/mn10300/unit-asb2303/include/unit/serial.h
similarity index 99%
rename from arch/mn10300/include/asm/unit-asb2303/serial.h
rename to arch/mn10300/unit-asb2303/include/unit/serial.h
index 0d55cf5896ac..047566cd2e36 100644
--- a/arch/mn10300/include/asm/unit-asb2303/serial.h
+++ b/arch/mn10300/unit-asb2303/include/unit/serial.h
@@ -13,7 +13,7 @@
 #define _ASM_UNIT_SERIAL_H
 
 #include <asm/cpu-regs.h>
-#include <asm/proc/irq.h>
+#include <proc/irq.h>
 #include <linux/serial_reg.h>
 
 #define SERIAL_PORT0_BASE_ADDRESS	0xA6FB0000
diff --git a/arch/mn10300/include/asm/unit-asb2303/smc91111.h b/arch/mn10300/unit-asb2303/include/unit/smc91111.h
similarity index 100%
rename from arch/mn10300/include/asm/unit-asb2303/smc91111.h
rename to arch/mn10300/unit-asb2303/include/unit/smc91111.h
diff --git a/arch/mn10300/include/asm/unit-asb2303/timex.h b/arch/mn10300/unit-asb2303/include/unit/timex.h
similarity index 98%
rename from arch/mn10300/include/asm/unit-asb2303/timex.h
rename to arch/mn10300/unit-asb2303/include/unit/timex.h
index 7e54b0cfdd03..f206b63c95b4 100644
--- a/arch/mn10300/include/asm/unit-asb2303/timex.h
+++ b/arch/mn10300/unit-asb2303/include/unit/timex.h
@@ -16,7 +16,7 @@
 #endif /* __ASSEMBLY__ */
 
 #include <asm/timer-regs.h>
-#include <asm/unit/clock.h>
+#include <unit/clock.h>
 
 /*
  * jiffies counter specifications
diff --git a/arch/mn10300/unit-asb2303/leds.c b/arch/mn10300/unit-asb2303/leds.c
index cd4bc78ccfc8..c03839357a14 100644
--- a/arch/mn10300/unit-asb2303/leds.c
+++ b/arch/mn10300/unit-asb2303/leds.c
@@ -16,7 +16,7 @@
 #include <asm/processor.h>
 #include <asm/intctl-regs.h>
 #include <asm/rtc-regs.h>
-#include <asm/unit/leds.h>
+#include <unit/leds.h>
 
 #if 0
 static const u8 asb2303_led_hex_tbl[16] = {
diff --git a/arch/mn10300/unit-asb2303/smc91111.c b/arch/mn10300/unit-asb2303/smc91111.c
index 30875dd65631..43c246439413 100644
--- a/arch/mn10300/unit-asb2303/smc91111.c
+++ b/arch/mn10300/unit-asb2303/smc91111.c
@@ -18,7 +18,7 @@
 #include <asm/timex.h>
 #include <asm/processor.h>
 #include <asm/intctl-regs.h>
-#include <asm/unit/smc91111.h>
+#include <unit/smc91111.h>
 
 static struct resource smc91c111_resources[] = {
 	[0] = {
diff --git a/arch/mn10300/include/asm/unit-asb2305/clock.h b/arch/mn10300/unit-asb2305/include/unit/clock.h
similarity index 100%
rename from arch/mn10300/include/asm/unit-asb2305/clock.h
rename to arch/mn10300/unit-asb2305/include/unit/clock.h
diff --git a/arch/mn10300/include/asm/unit-asb2305/leds.h b/arch/mn10300/unit-asb2305/include/unit/leds.h
similarity index 100%
rename from arch/mn10300/include/asm/unit-asb2305/leds.h
rename to arch/mn10300/unit-asb2305/include/unit/leds.h
diff --git a/arch/mn10300/include/asm/unit-asb2305/serial.h b/arch/mn10300/unit-asb2305/include/unit/serial.h
similarity index 99%
rename from arch/mn10300/include/asm/unit-asb2305/serial.h
rename to arch/mn10300/unit-asb2305/include/unit/serial.h
index 73d31d67bb71..3bfc90938787 100644
--- a/arch/mn10300/include/asm/unit-asb2305/serial.h
+++ b/arch/mn10300/unit-asb2305/include/unit/serial.h
@@ -12,7 +12,7 @@
 #define _ASM_UNIT_SERIAL_H
 
 #include <asm/cpu/cpu-regs.h>
-#include <asm/proc/irq.h>
+#include <proc/irq.h>
 #include <linux/serial_reg.h>
 
 #define SERIAL_PORT0_BASE_ADDRESS	0xA6FB0000
diff --git a/arch/mn10300/include/asm/unit-asb2305/timex.h b/arch/mn10300/unit-asb2305/include/unit/timex.h
similarity index 98%
rename from arch/mn10300/include/asm/unit-asb2305/timex.h
rename to arch/mn10300/unit-asb2305/include/unit/timex.h
index 10e1bfe34463..a71c49aa85eb 100644
--- a/arch/mn10300/include/asm/unit-asb2305/timex.h
+++ b/arch/mn10300/unit-asb2305/include/unit/timex.h
@@ -16,7 +16,7 @@
 #endif /* __ASSEMBLY__ */
 
 #include <asm/cpu/timer-regs.h>
-#include <asm/unit/clock.h>
+#include <unit/clock.h>
 
 /*
  * jiffies counter specifications
diff --git a/arch/mn10300/unit-asb2305/leds.c b/arch/mn10300/unit-asb2305/leds.c
index e99dcc9cee1a..d345ff9042d5 100644
--- a/arch/mn10300/unit-asb2305/leds.c
+++ b/arch/mn10300/unit-asb2305/leds.c
@@ -15,7 +15,7 @@
 #include <asm/processor.h>
 #include <asm/cpu/intctl-regs.h>
 #include <asm/cpu/rtc-regs.h>
-#include <asm/unit/leds.h>
+#include <unit/leds.h>
 
 static const u8 asb2305_led_hex_tbl[16] = {
 	0x80, 0xf2, 0x48, 0x60, 0x32, 0x24, 0x04, 0xf0,
diff --git a/arch/mn10300/unit-asb2305/unit-init.c b/arch/mn10300/unit-asb2305/unit-init.c
index 72812a9439ac..1c452cc3f6e9 100644
--- a/arch/mn10300/unit-asb2305/unit-init.c
+++ b/arch/mn10300/unit-asb2305/unit-init.c
@@ -18,7 +18,7 @@
 #include <asm/cpu/intctl-regs.h>
 #include <asm/cpu/rtc-regs.h>
 #include <asm/cpu/serial-regs.h>
-#include <asm/unit/serial.h>
+#include <unit/serial.h>
 
 /*
  * initialise some of the unit hardware before gdbstub is set up
diff --git a/drivers/net/smc91x.h b/drivers/net/smc91x.h
index 912308eec865..329f890e2903 100644
--- a/drivers/net/smc91x.h
+++ b/drivers/net/smc91x.h
@@ -369,7 +369,7 @@ static inline void LPD7_SMC_outsw (unsigned char* a, int r,
  * MN10300/AM33 configuration
  */
 
-#include <asm/unit/smc91111.h>
+#include <unit/smc91111.h>
 
 #else