diff --git a/arch/x86/include/asm/i387.h b/arch/x86/include/asm/i387.h
index 768fcb25900a..42b507e16d1d 100644
--- a/arch/x86/include/asm/i387.h
+++ b/arch/x86/include/asm/i387.h
@@ -55,6 +55,12 @@ extern int save_i387_xstate_ia32(void __user *buf);
 extern int restore_i387_xstate_ia32(void __user *buf);
 #endif
 
+#ifdef CONFIG_MATH_EMULATION
+extern void finit_soft_fpu(struct i387_soft_struct *soft);
+#else
+static inline void finit_soft_fpu(struct i387_soft_struct *soft) {}
+#endif
+
 #define X87_FSW_ES (1 << 7)	/* Exception Summary */
 
 static __always_inline __pure bool use_xsaveopt(void)
@@ -189,12 +195,6 @@ static inline void fpu_save_init(struct fpu *fpu)
 
 #else  /* CONFIG_X86_32 */
 
-#ifdef CONFIG_MATH_EMULATION
-extern void finit_soft_fpu(struct i387_soft_struct *soft);
-#else
-static inline void finit_soft_fpu(struct i387_soft_struct *soft) {}
-#endif
-
 /* perform fxrstor iff the processor has extended states, otherwise frstor */
 static inline int fxrstor_checking(struct i387_fxsave_struct *fx)
 {
diff --git a/arch/x86/kernel/i387.c b/arch/x86/kernel/i387.c
index f3775f5ef4ab..e795e360bd50 100644
--- a/arch/x86/kernel/i387.c
+++ b/arch/x86/kernel/i387.c
@@ -79,10 +79,8 @@ static void __cpuinit init_thread_xstate(void)
 
 	if (cpu_has_fxsr)
 		xstate_size = sizeof(struct i387_fxsave_struct);
-#ifdef CONFIG_X86_32
 	else
 		xstate_size = sizeof(struct i387_fsave_struct);
-#endif
 }
 
 /*
@@ -119,12 +117,10 @@ void __cpuinit fpu_init(void)
 
 void fpu_finit(struct fpu *fpu)
 {
-#ifdef CONFIG_X86_32
 	if (!HAVE_HWFP) {
 		finit_soft_fpu(&fpu->state->soft);
 		return;
 	}
-#endif
 
 	if (cpu_has_fxsr) {
 		struct i387_fxsave_struct *fx = &fpu->state->fxsave;