diff --git a/arch/sh/boards/board-espt.c b/arch/sh/boards/board-espt.c
index 9da92ac36533..b3ae9d38cbc0 100644
--- a/arch/sh/boards/board-espt.c
+++ b/arch/sh/boards/board-espt.c
@@ -13,9 +13,9 @@
 #include <linux/interrupt.h>
 #include <linux/mtd/physmap.h>
 #include <linux/io.h>
+#include <linux/sh_eth.h>
 #include <asm/machvec.h>
 #include <asm/sizes.h>
-#include <asm/sh_eth.h>
 
 /* NOR Flash */
 static struct mtd_partition espt_nor_flash_partitions[] = {
diff --git a/arch/sh/boards/mach-ecovec24/setup.c b/arch/sh/boards/mach-ecovec24/setup.c
index 22faf2a2d8fc..92ddce4b3456 100644
--- a/arch/sh/boards/mach-ecovec24/setup.c
+++ b/arch/sh/boards/mach-ecovec24/setup.c
@@ -28,13 +28,13 @@
 #include <linux/spi/mmc_spi.h>
 #include <linux/input.h>
 #include <linux/input/sh_keysc.h>
+#include <linux/sh_eth.h>
 #include <video/sh_mobile_lcdc.h>
 #include <sound/sh_fsi.h>
 #include <media/sh_mobile_ceu.h>
 #include <media/tw9910.h>
 #include <media/mt9t112.h>
 #include <asm/heartbeat.h>
-#include <asm/sh_eth.h>
 #include <asm/clock.h>
 #include <asm/suspend.h>
 #include <cpu/sh7724.h>
diff --git a/arch/sh/boards/mach-se/7724/setup.c b/arch/sh/boards/mach-se/7724/setup.c
index d00756728bd2..b747c0ab9264 100644
--- a/arch/sh/boards/mach-se/7724/setup.c
+++ b/arch/sh/boards/mach-se/7724/setup.c
@@ -23,12 +23,12 @@
 #include <linux/input.h>
 #include <linux/input/sh_keysc.h>
 #include <linux/usb/r8a66597.h>
+#include <linux/sh_eth.h>
 #include <video/sh_mobile_lcdc.h>
 #include <media/sh_mobile_ceu.h>
 #include <sound/sh_fsi.h>
 #include <asm/io.h>
 #include <asm/heartbeat.h>
-#include <asm/sh_eth.h>
 #include <asm/clock.h>
 #include <asm/suspend.h>
 #include <cpu/sh7724.h>
diff --git a/arch/sh/boards/mach-sh7763rdp/setup.c b/arch/sh/boards/mach-sh7763rdp/setup.c
index f3d828f133e5..dd036f1661db 100644
--- a/arch/sh/boards/mach-sh7763rdp/setup.c
+++ b/arch/sh/boards/mach-sh7763rdp/setup.c
@@ -17,8 +17,8 @@
 #include <linux/mtd/physmap.h>
 #include <linux/fb.h>
 #include <linux/io.h>
+#include <linux/sh_eth.h>
 #include <mach/sh7763rdp.h>
-#include <asm/sh_eth.h>
 #include <asm/sh7760fb.h>
 
 /* NOR Flash */