diff --git a/arch/mips/kernel/irq.c b/arch/mips/kernel/irq.c
index c3d831a8c479..8eb5af805964 100644
--- a/arch/mips/kernel/irq.c
+++ b/arch/mips/kernel/irq.c
@@ -25,44 +25,6 @@
 #include <linux/atomic.h>
 #include <asm/uaccess.h>
 
-static DECLARE_BITMAP(irq_map, NR_IRQS);
-
-int allocate_irqno(void)
-{
-	int irq;
-
-again:
-	irq = find_first_zero_bit(irq_map, NR_IRQS);
-
-	if (irq >= NR_IRQS)
-		return -ENOSPC;
-
-	if (test_and_set_bit(irq, irq_map))
-		goto again;
-
-	return irq;
-}
-
-/*
- * Allocate the 16 legacy interrupts for i8259 devices.	 This happens early
- * in the kernel initialization so treating allocation failure as BUG() is
- * ok.
- */
-void __init alloc_legacy_irqno(void)
-{
-	int i;
-
-	for (i = 0; i <= 16; i++)
-		BUG_ON(test_and_set_bit(i, irq_map));
-}
-
-void free_irqno(unsigned int irq)
-{
-	smp_mb__before_atomic();
-	clear_bit(irq, irq_map);
-	smp_mb__after_atomic();
-}
-
 /*
  * 'what should we do if we get a hw irq event on an illegal vector'.
  * each architecture has to answer this themselves.
diff --git a/arch/mips/sgi-ip27/Makefile b/arch/mips/sgi-ip27/Makefile
index da8f6816d346..ab4affa626c7 100644
--- a/arch/mips/sgi-ip27/Makefile
+++ b/arch/mips/sgi-ip27/Makefile
@@ -2,9 +2,9 @@
 # Makefile for the IP27 specific kernel interface routines under Linux.
 #
 
-obj-y	:= ip27-berr.o ip27-irq.o ip27-init.o ip27-klconfig.o ip27-klnuma.o \
-	   ip27-memory.o ip27-nmi.o ip27-reset.o ip27-timer.o ip27-hubio.o \
-	   ip27-xtalk.o
+obj-y	:= ip27-berr.o ip27-irq.o ip27-irqno.o ip27-init.o ip27-klconfig.o \
+	   ip27-klnuma.o ip27-memory.o ip27-nmi.o ip27-reset.o ip27-timer.o \
+	   ip27-hubio.o ip27-xtalk.o
 
 obj-$(CONFIG_EARLY_PRINTK)	+= ip27-console.o
 obj-$(CONFIG_PCI)		+= ip27-irq-pci.o
diff --git a/arch/mips/sgi-ip27/ip27-irqno.c b/arch/mips/sgi-ip27/ip27-irqno.c
new file mode 100644
index 000000000000..957ab58e1c00
--- /dev/null
+++ b/arch/mips/sgi-ip27/ip27-irqno.c
@@ -0,0 +1,48 @@
+/*
+ * This file is subject to the terms and conditions of the GNU General Public
+ * License.  See the file "COPYING" in the main directory of this archive
+ * for more details.
+ */
+#include <linux/init.h>
+#include <linux/irq.h>
+#include <linux/types.h>
+
+#include <asm/barrier.h>
+
+static DECLARE_BITMAP(irq_map, NR_IRQS);
+
+int allocate_irqno(void)
+{
+	int irq;
+
+again:
+	irq = find_first_zero_bit(irq_map, NR_IRQS);
+
+	if (irq >= NR_IRQS)
+		return -ENOSPC;
+
+	if (test_and_set_bit(irq, irq_map))
+		goto again;
+
+	return irq;
+}
+
+/*
+ * Allocate the 16 legacy interrupts for i8259 devices.	 This happens early
+ * in the kernel initialization so treating allocation failure as BUG() is
+ * ok.
+ */
+void __init alloc_legacy_irqno(void)
+{
+	int i;
+
+	for (i = 0; i <= 16; i++)
+		BUG_ON(test_and_set_bit(i, irq_map));
+}
+
+void free_irqno(unsigned int irq)
+{
+	smp_mb__before_atomic();
+	clear_bit(irq, irq_map);
+	smp_mb__after_atomic();
+}