diff --git a/include/asm-m32r/hardirq.h b/include/asm-m32r/hardirq.h
new file mode 100644
index 0000000..5da830e
--- /dev/null
+++ b/include/asm-m32r/hardirq.h
@@ -0,0 +1,37 @@
+#ifdef __KERNEL__
+#ifndef __ASM_HARDIRQ_H
+#define __ASM_HARDIRQ_H
+
+#include <linux/config.h>
+#include <linux/threads.h>
+#include <linux/irq.h>
+
+typedef struct {
+	unsigned int __softirq_pending;
+} ____cacheline_aligned irq_cpustat_t;
+
+#include <linux/irq_cpustat.h>	/* Standard mappings for irq_cpustat_t above */
+
+#if NR_IRQS > 256
+#define HARDIRQ_BITS	9
+#else
+#define HARDIRQ_BITS	8
+#endif
+
+/*
+ * The hardirq mask has to be large enough to have
+ * space for potentially all IRQ sources in the system
+ * nesting on a single CPU:
+ */
+#if (1 << HARDIRQ_BITS) < NR_IRQS
+# error HARDIRQ_BITS is too low!
+#endif
+
+static inline void ack_bad_irq(int irq)
+{
+	printk(KERN_CRIT "unexpected IRQ trap at vector %02x\n", irq);
+	BUG();
+}
+
+#endif /* __ASM_HARDIRQ_H */
+#endif /* __KERNEL__ */