diff --git a/include/asm-sh/fpu.h b/include/asm-sh/fpu.h
new file mode 100644
index 0000000..33db698
--- /dev/null
+++ b/include/asm-sh/fpu.h
@@ -0,0 +1,44 @@
+#ifndef __ASM_SH_FPU_H
+#define __ASM_SH_FPU_H
+
+#define SR_FD    0x00008000
+
+#ifndef __ASSEMBLY__
+#include <asm/ptrace.h>
+
+#ifdef CONFIG_SH_FPU
+static inline void release_fpu(struct pt_regs *regs)
+{
+	regs->sr |= SR_FD;
+}
+
+static inline void grab_fpu(struct pt_regs *regs)
+{
+	regs->sr &= ~SR_FD;
+}
+
+struct task_struct;
+
+extern void save_fpu(struct task_struct *__tsk, struct pt_regs *regs);
+#else
+#define release_fpu(regs)	do { } while (0)
+#define grab_fpu(regs)		do { } while (0)
+#define save_fpu(tsk, regs)	do { } while (0)
+#endif
+
+#define unlazy_fpu(tsk, regs) do {			\
+	if (test_tsk_thread_flag(tsk, TIF_USEDFPU)) {	\
+		save_fpu(tsk, regs);			\
+	}						\
+} while (0)
+
+#define clear_fpu(tsk, regs) do {				\
+	if (test_tsk_thread_flag(tsk, TIF_USEDFPU)) {		\
+		clear_tsk_thread_flag(tsk, TIF_USEDFPU);	\
+		release_fpu(regs);				\
+	}							\
+} while (0)
+
+#endif /* __ASSEMBLY__ */
+
+#endif /* __ASM_SH_FPU_H */