diff --git a/include/linux/irq.h b/include/linux/irq.h
index e9a878978c85..48901e9a33b9 100644
--- a/include/linux/irq.h
+++ b/include/linux/irq.h
@@ -202,12 +202,6 @@ extern struct irq_desc irq_desc[NR_IRQS];
 extern struct irq_desc *move_irq_desc(struct irq_desc *old_desc, int cpu);
 #endif /* CONFIG_SPARSE_IRQ */
 
-#define kstat_irqs_this_cpu(DESC) \
-	((DESC)->kstat_irqs[smp_processor_id()])
-#define kstat_incr_irqs_this_cpu(irqno, DESC) \
-	((DESC)->kstat_irqs[smp_processor_id()]++)
-
-
 extern struct irq_desc *irq_to_desc_alloc_cpu(unsigned int irq, int cpu);
 
 static inline struct irq_desc *
diff --git a/include/linux/kernel_stat.h b/include/linux/kernel_stat.h
index a3431b164bea..0c8b89f28a95 100644
--- a/include/linux/kernel_stat.h
+++ b/include/linux/kernel_stat.h
@@ -52,16 +52,19 @@ static inline void kstat_incr_irqs_this_cpu(unsigned int irq,
 {
 	kstat_this_cpu.irqs[irq]++;
 }
-#endif
 
-
-#ifndef CONFIG_GENERIC_HARDIRQS
 static inline unsigned int kstat_irqs_cpu(unsigned int irq, int cpu)
 {
        return kstat_cpu(cpu).irqs[irq];
 }
 #else
+#include <linux/irq.h>
 extern unsigned int kstat_irqs_cpu(unsigned int irq, int cpu);
+#define kstat_irqs_this_cpu(DESC) \
+	((DESC)->kstat_irqs[smp_processor_id()])
+#define kstat_incr_irqs_this_cpu(irqno, DESC) \
+	((DESC)->kstat_irqs[smp_processor_id()]++)
+
 #endif
 
 /*