diff --git a/fs/xfs/Makefile b/fs/xfs/Makefile
index b100cf445880..ffce328309b8 100644
--- a/fs/xfs/Makefile
+++ b/fs/xfs/Makefile
@@ -16,44 +16,51 @@
 # Inc.,  51 Franklin St, Fifth Floor, Boston, MA  02110-1301  USA
 #
 
-ccflags-y := -I$(src) -I$(src)/linux-2.6 -I$(src)/quota -I$(src)/support
 ccflags-$(CONFIG_XFS_DEBUG) += -g
 
-XFS_LINUX := linux-2.6
-
 obj-$(CONFIG_XFS_FS)		+= xfs.o
 
-xfs-y				+= linux-2.6/xfs_trace.o
-
-xfs-$(CONFIG_XFS_QUOTA)		+= $(addprefix quota/, \
-				   xfs_dquot.o \
-				   xfs_dquot_item.o \
-				   xfs_trans_dquot.o \
-				   xfs_qm_syscalls.o \
-				   xfs_qm_bhv.o \
-				   xfs_qm.o)
-xfs-$(CONFIG_XFS_QUOTA)		+= linux-2.6/xfs_quotaops.o
-
-ifeq ($(CONFIG_XFS_QUOTA),y)
-xfs-$(CONFIG_PROC_FS)		+= quota/xfs_qm_stats.o
-endif
-
-xfs-$(CONFIG_XFS_RT)		+= xfs_rtalloc.o
-xfs-$(CONFIG_XFS_POSIX_ACL)	+= $(XFS_LINUX)/xfs_acl.o
-xfs-$(CONFIG_PROC_FS)		+= $(XFS_LINUX)/xfs_stats.o
-xfs-$(CONFIG_SYSCTL)		+= $(XFS_LINUX)/xfs_sysctl.o
-xfs-$(CONFIG_COMPAT)		+= $(XFS_LINUX)/xfs_ioctl32.o
+# this one should be compiled first, as the tracing macros can easily blow up
+xfs-y				+= xfs_trace.o
 
+# highlevel code
+xfs-y				+= xfs_aops.o \
+				   xfs_bit.o \
+				   xfs_buf.o \
+				   xfs_dfrag.o \
+				   xfs_discard.o \
+				   xfs_error.o \
+				   xfs_export.o \
+				   xfs_file.o \
+				   xfs_filestream.o \
+				   xfs_fsops.o \
+				   xfs_fs_subr.o \
+				   xfs_globals.o \
+				   xfs_iget.o \
+				   xfs_ioctl.o \
+				   xfs_iomap.o \
+				   xfs_iops.o \
+				   xfs_itable.o \
+				   xfs_message.o \
+				   xfs_mru_cache.o \
+				   xfs_super.o \
+				   xfs_sync.o \
+				   xfs_xattr.o \
+				   xfs_rename.o \
+				   xfs_rw.o \
+				   xfs_utils.o \
+				   xfs_vnodeops.o \
+				   kmem.o \
+				   uuid.o
 
+# code shared with libxfs
 xfs-y				+= xfs_alloc.o \
 				   xfs_alloc_btree.o \
 				   xfs_attr.o \
 				   xfs_attr_leaf.o \
-				   xfs_bit.o \
 				   xfs_bmap.o \
 				   xfs_bmap_btree.o \
 				   xfs_btree.o \
-				   xfs_buf_item.o \
 				   xfs_da_btree.o \
 				   xfs_dir2.o \
 				   xfs_dir2_block.o \
@@ -61,49 +68,37 @@ xfs-y				+= xfs_alloc.o \
 				   xfs_dir2_leaf.o \
 				   xfs_dir2_node.o \
 				   xfs_dir2_sf.o \
-				   xfs_error.o \
-				   xfs_extfree_item.o \
-				   xfs_filestream.o \
-				   xfs_fsops.o \
 				   xfs_ialloc.o \
 				   xfs_ialloc_btree.o \
-				   xfs_iget.o \
 				   xfs_inode.o \
-				   xfs_inode_item.o \
-				   xfs_iomap.o \
-				   xfs_itable.o \
-				   xfs_dfrag.o \
-				   xfs_log.o \
-				   xfs_log_cil.o \
 				   xfs_log_recover.o \
 				   xfs_mount.o \
-				   xfs_mru_cache.o \
-				   xfs_rename.o \
-				   xfs_trans.o \
+				   xfs_trans.o
+
+# low-level transaction/log code
+xfs-y				+= xfs_log.o \
+				   xfs_log_cil.o \
+				   xfs_buf_item.o \
+				   xfs_extfree_item.o \
+				   xfs_inode_item.o \
 				   xfs_trans_ail.o \
 				   xfs_trans_buf.o \
 				   xfs_trans_extfree.o \
 				   xfs_trans_inode.o \
-				   xfs_utils.o \
-				   xfs_vnodeops.o \
-				   xfs_rw.o
 
-# Objects in linux/
-xfs-y				+= $(addprefix $(XFS_LINUX)/, \
-				   kmem.o \
-				   xfs_aops.o \
-				   xfs_buf.o \
-				   xfs_discard.o \
-				   xfs_export.o \
-				   xfs_file.o \
-				   xfs_fs_subr.o \
-				   xfs_globals.o \
-				   xfs_ioctl.o \
-				   xfs_iops.o \
-				   xfs_message.o \
-				   xfs_super.o \
-				   xfs_sync.o \
-				   xfs_xattr.o)
-
-# Objects in support/
-xfs-y				+= support/uuid.o
+# optional features
+xfs-$(CONFIG_XFS_QUOTA)		+= xfs_dquot.o \
+				   xfs_dquot_item.o \
+				   xfs_trans_dquot.o \
+				   xfs_qm_syscalls.o \
+				   xfs_qm_bhv.o \
+				   xfs_qm.o \
+				   xfs_quotaops.o
+ifeq ($(CONFIG_XFS_QUOTA),y)
+xfs-$(CONFIG_PROC_FS)		+= xfs_qm_stats.o
+endif
+xfs-$(CONFIG_XFS_RT)		+= xfs_rtalloc.o
+xfs-$(CONFIG_XFS_POSIX_ACL)	+= xfs_acl.o
+xfs-$(CONFIG_PROC_FS)		+= xfs_stats.o
+xfs-$(CONFIG_SYSCTL)		+= xfs_sysctl.o
+xfs-$(CONFIG_COMPAT)		+= xfs_ioctl32.o
diff --git a/fs/xfs/linux-2.6/kmem.c b/fs/xfs/kmem.c
similarity index 100%
rename from fs/xfs/linux-2.6/kmem.c
rename to fs/xfs/kmem.c
diff --git a/fs/xfs/linux-2.6/kmem.h b/fs/xfs/kmem.h
similarity index 100%
rename from fs/xfs/linux-2.6/kmem.h
rename to fs/xfs/kmem.h
diff --git a/fs/xfs/linux-2.6/mrlock.h b/fs/xfs/mrlock.h
similarity index 100%
rename from fs/xfs/linux-2.6/mrlock.h
rename to fs/xfs/mrlock.h
diff --git a/fs/xfs/linux-2.6/time.h b/fs/xfs/time.h
similarity index 100%
rename from fs/xfs/linux-2.6/time.h
rename to fs/xfs/time.h
diff --git a/fs/xfs/support/uuid.c b/fs/xfs/uuid.c
similarity index 100%
rename from fs/xfs/support/uuid.c
rename to fs/xfs/uuid.c
diff --git a/fs/xfs/support/uuid.h b/fs/xfs/uuid.h
similarity index 100%
rename from fs/xfs/support/uuid.h
rename to fs/xfs/uuid.h
diff --git a/fs/xfs/linux-2.6/xfs_acl.c b/fs/xfs/xfs_acl.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_acl.c
rename to fs/xfs/xfs_acl.c
diff --git a/fs/xfs/linux-2.6/xfs_aops.c b/fs/xfs/xfs_aops.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_aops.c
rename to fs/xfs/xfs_aops.c
diff --git a/fs/xfs/linux-2.6/xfs_aops.h b/fs/xfs/xfs_aops.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_aops.h
rename to fs/xfs/xfs_aops.h
diff --git a/fs/xfs/linux-2.6/xfs_buf.c b/fs/xfs/xfs_buf.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_buf.c
rename to fs/xfs/xfs_buf.c
diff --git a/fs/xfs/linux-2.6/xfs_buf.h b/fs/xfs/xfs_buf.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_buf.h
rename to fs/xfs/xfs_buf.h
diff --git a/fs/xfs/linux-2.6/xfs_discard.c b/fs/xfs/xfs_discard.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_discard.c
rename to fs/xfs/xfs_discard.c
diff --git a/fs/xfs/linux-2.6/xfs_discard.h b/fs/xfs/xfs_discard.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_discard.h
rename to fs/xfs/xfs_discard.h
diff --git a/fs/xfs/quota/xfs_dquot.c b/fs/xfs/xfs_dquot.c
similarity index 100%
rename from fs/xfs/quota/xfs_dquot.c
rename to fs/xfs/xfs_dquot.c
diff --git a/fs/xfs/quota/xfs_dquot.h b/fs/xfs/xfs_dquot.h
similarity index 100%
rename from fs/xfs/quota/xfs_dquot.h
rename to fs/xfs/xfs_dquot.h
diff --git a/fs/xfs/quota/xfs_dquot_item.c b/fs/xfs/xfs_dquot_item.c
similarity index 100%
rename from fs/xfs/quota/xfs_dquot_item.c
rename to fs/xfs/xfs_dquot_item.c
diff --git a/fs/xfs/quota/xfs_dquot_item.h b/fs/xfs/xfs_dquot_item.h
similarity index 100%
rename from fs/xfs/quota/xfs_dquot_item.h
rename to fs/xfs/xfs_dquot_item.h
diff --git a/fs/xfs/linux-2.6/xfs_export.c b/fs/xfs/xfs_export.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_export.c
rename to fs/xfs/xfs_export.c
diff --git a/fs/xfs/linux-2.6/xfs_export.h b/fs/xfs/xfs_export.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_export.h
rename to fs/xfs/xfs_export.h
diff --git a/fs/xfs/linux-2.6/xfs_file.c b/fs/xfs/xfs_file.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_file.c
rename to fs/xfs/xfs_file.c
diff --git a/fs/xfs/linux-2.6/xfs_fs_subr.c b/fs/xfs/xfs_fs_subr.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_fs_subr.c
rename to fs/xfs/xfs_fs_subr.c
diff --git a/fs/xfs/linux-2.6/xfs_globals.c b/fs/xfs/xfs_globals.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_globals.c
rename to fs/xfs/xfs_globals.c
diff --git a/fs/xfs/linux-2.6/xfs_ioctl.c b/fs/xfs/xfs_ioctl.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_ioctl.c
rename to fs/xfs/xfs_ioctl.c
diff --git a/fs/xfs/linux-2.6/xfs_ioctl.h b/fs/xfs/xfs_ioctl.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_ioctl.h
rename to fs/xfs/xfs_ioctl.h
diff --git a/fs/xfs/linux-2.6/xfs_ioctl32.c b/fs/xfs/xfs_ioctl32.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_ioctl32.c
rename to fs/xfs/xfs_ioctl32.c
diff --git a/fs/xfs/linux-2.6/xfs_ioctl32.h b/fs/xfs/xfs_ioctl32.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_ioctl32.h
rename to fs/xfs/xfs_ioctl32.h
diff --git a/fs/xfs/linux-2.6/xfs_iops.c b/fs/xfs/xfs_iops.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_iops.c
rename to fs/xfs/xfs_iops.c
diff --git a/fs/xfs/linux-2.6/xfs_iops.h b/fs/xfs/xfs_iops.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_iops.h
rename to fs/xfs/xfs_iops.h
diff --git a/fs/xfs/linux-2.6/xfs_linux.h b/fs/xfs/xfs_linux.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_linux.h
rename to fs/xfs/xfs_linux.h
diff --git a/fs/xfs/linux-2.6/xfs_message.c b/fs/xfs/xfs_message.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_message.c
rename to fs/xfs/xfs_message.c
diff --git a/fs/xfs/linux-2.6/xfs_message.h b/fs/xfs/xfs_message.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_message.h
rename to fs/xfs/xfs_message.h
diff --git a/fs/xfs/quota/xfs_qm.c b/fs/xfs/xfs_qm.c
similarity index 100%
rename from fs/xfs/quota/xfs_qm.c
rename to fs/xfs/xfs_qm.c
diff --git a/fs/xfs/quota/xfs_qm.h b/fs/xfs/xfs_qm.h
similarity index 100%
rename from fs/xfs/quota/xfs_qm.h
rename to fs/xfs/xfs_qm.h
diff --git a/fs/xfs/quota/xfs_qm_bhv.c b/fs/xfs/xfs_qm_bhv.c
similarity index 100%
rename from fs/xfs/quota/xfs_qm_bhv.c
rename to fs/xfs/xfs_qm_bhv.c
diff --git a/fs/xfs/quota/xfs_qm_stats.c b/fs/xfs/xfs_qm_stats.c
similarity index 100%
rename from fs/xfs/quota/xfs_qm_stats.c
rename to fs/xfs/xfs_qm_stats.c
diff --git a/fs/xfs/quota/xfs_qm_stats.h b/fs/xfs/xfs_qm_stats.h
similarity index 100%
rename from fs/xfs/quota/xfs_qm_stats.h
rename to fs/xfs/xfs_qm_stats.h
diff --git a/fs/xfs/quota/xfs_qm_syscalls.c b/fs/xfs/xfs_qm_syscalls.c
similarity index 100%
rename from fs/xfs/quota/xfs_qm_syscalls.c
rename to fs/xfs/xfs_qm_syscalls.c
diff --git a/fs/xfs/quota/xfs_quota_priv.h b/fs/xfs/xfs_quota_priv.h
similarity index 100%
rename from fs/xfs/quota/xfs_quota_priv.h
rename to fs/xfs/xfs_quota_priv.h
diff --git a/fs/xfs/linux-2.6/xfs_quotaops.c b/fs/xfs/xfs_quotaops.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_quotaops.c
rename to fs/xfs/xfs_quotaops.c
diff --git a/fs/xfs/linux-2.6/xfs_stats.c b/fs/xfs/xfs_stats.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_stats.c
rename to fs/xfs/xfs_stats.c
diff --git a/fs/xfs/linux-2.6/xfs_stats.h b/fs/xfs/xfs_stats.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_stats.h
rename to fs/xfs/xfs_stats.h
diff --git a/fs/xfs/linux-2.6/xfs_super.c b/fs/xfs/xfs_super.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_super.c
rename to fs/xfs/xfs_super.c
diff --git a/fs/xfs/linux-2.6/xfs_super.h b/fs/xfs/xfs_super.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_super.h
rename to fs/xfs/xfs_super.h
diff --git a/fs/xfs/linux-2.6/xfs_sync.c b/fs/xfs/xfs_sync.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_sync.c
rename to fs/xfs/xfs_sync.c
diff --git a/fs/xfs/linux-2.6/xfs_sync.h b/fs/xfs/xfs_sync.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_sync.h
rename to fs/xfs/xfs_sync.h
diff --git a/fs/xfs/linux-2.6/xfs_sysctl.c b/fs/xfs/xfs_sysctl.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_sysctl.c
rename to fs/xfs/xfs_sysctl.c
diff --git a/fs/xfs/linux-2.6/xfs_sysctl.h b/fs/xfs/xfs_sysctl.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_sysctl.h
rename to fs/xfs/xfs_sysctl.h
diff --git a/fs/xfs/linux-2.6/xfs_trace.c b/fs/xfs/xfs_trace.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_trace.c
rename to fs/xfs/xfs_trace.c
diff --git a/fs/xfs/linux-2.6/xfs_trace.h b/fs/xfs/xfs_trace.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_trace.h
rename to fs/xfs/xfs_trace.h
diff --git a/fs/xfs/quota/xfs_trans_dquot.c b/fs/xfs/xfs_trans_dquot.c
similarity index 100%
rename from fs/xfs/quota/xfs_trans_dquot.c
rename to fs/xfs/xfs_trans_dquot.c
diff --git a/fs/xfs/linux-2.6/xfs_vnode.h b/fs/xfs/xfs_vnode.h
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_vnode.h
rename to fs/xfs/xfs_vnode.h
diff --git a/fs/xfs/linux-2.6/xfs_xattr.c b/fs/xfs/xfs_xattr.c
similarity index 100%
rename from fs/xfs/linux-2.6/xfs_xattr.c
rename to fs/xfs/xfs_xattr.c
diff --git a/kernel/sysctl_binary.c b/kernel/sysctl_binary.c
index 3b8e028b9601..e8bffbe2ba4b 100644
--- a/kernel/sysctl_binary.c
+++ b/kernel/sysctl_binary.c
@@ -1,6 +1,6 @@
 #include <linux/stat.h>
 #include <linux/sysctl.h>
-#include "../fs/xfs/linux-2.6/xfs_sysctl.h"
+#include "../fs/xfs/xfs_sysctl.h"
 #include <linux/sunrpc/debug.h>
 #include <linux/string.h>
 #include <net/ip_vs.h>
diff --git a/kernel/sysctl_check.c b/kernel/sysctl_check.c
index 4e4932a7b360..362da653813d 100644
--- a/kernel/sysctl_check.c
+++ b/kernel/sysctl_check.c
@@ -1,6 +1,6 @@
 #include <linux/stat.h>
 #include <linux/sysctl.h>
-#include "../fs/xfs/linux-2.6/xfs_sysctl.h"
+#include "../fs/xfs/xfs_sysctl.h"
 #include <linux/sunrpc/debug.h>
 #include <linux/string.h>
 #include <net/ip_vs.h>