diff --git a/Makefile b/Makefile
index 846dd76..da1707c 100644
--- a/Makefile
+++ b/Makefile
@@ -350,12 +350,22 @@
 CFLAGS_GCOV	= -fprofile-arcs -ftest-coverage
 
 
+# Use USERINCLUDE when you must reference the UAPI directories only.
+USERINCLUDE    := \
+		-I$(srctree)/arch/$(hdr-arch)/include/uapi \
+		-Iarch/$(hdr-arch)/include/generated/uapi \
+		-I$(srctree)/include/uapi \
+		-Iinclude/generated/uapi \
+                -include $(srctree)/include/linux/kconfig.h
+
 # Use LINUXINCLUDE when you must reference the include/ directory.
 # Needed to be compatible with the O= option
-LINUXINCLUDE    := -I$(srctree)/arch/$(hdr-arch)/include \
-                   -Iarch/$(hdr-arch)/include/generated -Iinclude \
-                   $(if $(KBUILD_SRC), -I$(srctree)/include) \
-                   -include $(srctree)/include/linux/kconfig.h
+LINUXINCLUDE    := \
+		-I$(srctree)/arch/$(hdr-arch)/include \
+		-Iarch/$(hdr-arch)/include/generated \
+		$(if $(KBUILD_SRC), -I$(srctree)/include) \
+		-Iinclude \
+		$(USERINCLUDE)
 
 KBUILD_CPPFLAGS := -D__KERNEL__