diff --git a/fs/reiserfs/acl.h b/fs/reiserfs/acl.h
new file mode 100644
index 0000000..f096b80
--- /dev/null
+++ b/fs/reiserfs/acl.h
@@ -0,0 +1,76 @@
+#include <linux/init.h>
+#include <linux/posix_acl.h>
+
+#define REISERFS_ACL_VERSION	0x0001
+
+typedef struct {
+	__le16 e_tag;
+	__le16 e_perm;
+	__le32 e_id;
+} reiserfs_acl_entry;
+
+typedef struct {
+	__le16 e_tag;
+	__le16 e_perm;
+} reiserfs_acl_entry_short;
+
+typedef struct {
+	__le32 a_version;
+} reiserfs_acl_header;
+
+static inline size_t reiserfs_acl_size(int count)
+{
+	if (count <= 4) {
+		return sizeof(reiserfs_acl_header) +
+		    count * sizeof(reiserfs_acl_entry_short);
+	} else {
+		return sizeof(reiserfs_acl_header) +
+		    4 * sizeof(reiserfs_acl_entry_short) +
+		    (count - 4) * sizeof(reiserfs_acl_entry);
+	}
+}
+
+static inline int reiserfs_acl_count(size_t size)
+{
+	ssize_t s;
+	size -= sizeof(reiserfs_acl_header);
+	s = size - 4 * sizeof(reiserfs_acl_entry_short);
+	if (s < 0) {
+		if (size % sizeof(reiserfs_acl_entry_short))
+			return -1;
+		return size / sizeof(reiserfs_acl_entry_short);
+	} else {
+		if (s % sizeof(reiserfs_acl_entry))
+			return -1;
+		return s / sizeof(reiserfs_acl_entry) + 4;
+	}
+}
+
+#ifdef CONFIG_REISERFS_FS_POSIX_ACL
+struct posix_acl *reiserfs_get_acl(struct inode *inode, int type);
+int reiserfs_acl_chmod(struct inode *inode);
+int reiserfs_inherit_default_acl(struct reiserfs_transaction_handle *th,
+				 struct inode *dir, struct dentry *dentry,
+				 struct inode *inode);
+int reiserfs_cache_default_acl(struct inode *dir);
+extern const struct xattr_handler reiserfs_posix_acl_default_handler;
+extern const struct xattr_handler reiserfs_posix_acl_access_handler;
+
+#else
+
+#define reiserfs_cache_default_acl(inode) 0
+#define reiserfs_get_acl NULL
+
+static inline int reiserfs_acl_chmod(struct inode *inode)
+{
+	return 0;
+}
+
+static inline int
+reiserfs_inherit_default_acl(struct reiserfs_transaction_handle *th,
+			     const struct inode *dir, struct dentry *dentry,
+			     struct inode *inode)
+{
+	return 0;
+}
+#endif
diff --git a/fs/reiserfs/file.c b/fs/reiserfs/file.c
index e26ee49..3fa5915 100644
--- a/fs/reiserfs/file.c
+++ b/fs/reiserfs/file.c
@@ -4,7 +4,7 @@
 
 #include <linux/time.h>
 #include <linux/reiserfs_fs.h>
-#include <linux/reiserfs_acl.h>
+#include "acl.h"
 #include "xattr.h"
 #include <asm/uaccess.h>
 #include <linux/pagemap.h>
diff --git a/fs/reiserfs/inode.c b/fs/reiserfs/inode.c
index 894c731..b696493 100644
--- a/fs/reiserfs/inode.c
+++ b/fs/reiserfs/inode.c
@@ -5,7 +5,7 @@
 #include <linux/time.h>
 #include <linux/fs.h>
 #include <linux/reiserfs_fs.h>
-#include <linux/reiserfs_acl.h>
+#include "acl.h"
 #include "xattr.h"
 #include <linux/exportfs.h>
 #include <linux/pagemap.h>
diff --git a/fs/reiserfs/namei.c b/fs/reiserfs/namei.c
index cb67ebf..34bdab2 100644
--- a/fs/reiserfs/namei.c
+++ b/fs/reiserfs/namei.c
@@ -15,7 +15,7 @@
 #include <linux/bitops.h>
 #include <linux/slab.h>
 #include <linux/reiserfs_fs.h>
-#include <linux/reiserfs_acl.h>
+#include "acl.h"
 #include "xattr.h"
 #include <linux/quotaops.h>
 
diff --git a/fs/reiserfs/super.c b/fs/reiserfs/super.c
index a67fc7d..cf68a6b 100644
--- a/fs/reiserfs/super.c
+++ b/fs/reiserfs/super.c
@@ -17,7 +17,7 @@
 #include <linux/time.h>
 #include <asm/uaccess.h>
 #include <linux/reiserfs_fs.h>
-#include <linux/reiserfs_acl.h>
+#include "acl.h"
 #include "xattr.h"
 #include <linux/init.h>
 #include <linux/blkdev.h>
diff --git a/fs/reiserfs/xattr.c b/fs/reiserfs/xattr.c
index ead5d8a..61c9b56 100644
--- a/fs/reiserfs/xattr.c
+++ b/fs/reiserfs/xattr.c
@@ -44,7 +44,7 @@
 #include <linux/pagemap.h>
 #include <linux/xattr.h>
 #include "xattr.h"
-#include <linux/reiserfs_acl.h>
+#include "acl.h"
 #include <asm/uaccess.h>
 #include <net/checksum.h>
 #include <linux/stat.h>
diff --git a/fs/reiserfs/xattr_acl.c b/fs/reiserfs/xattr_acl.c
index c0a8c51..f090940 100644
--- a/fs/reiserfs/xattr_acl.c
+++ b/fs/reiserfs/xattr_acl.c
@@ -8,7 +8,7 @@
 #include <linux/slab.h>
 #include <linux/posix_acl_xattr.h>
 #include "xattr.h"
-#include <linux/reiserfs_acl.h>
+#include "acl.h"
 #include <asm/uaccess.h>
 
 static int reiserfs_set_acl(struct reiserfs_transaction_handle *th,