diff --git a/arch/xtensa/include/asm/atomic.h b/arch/xtensa/include/asm/atomic.h
index 7de0149e1cf7..4e7311f58ae8 100644
--- a/arch/xtensa/include/asm/atomic.h
+++ b/arch/xtensa/include/asm/atomic.h
@@ -15,8 +15,6 @@
 
 #include <linux/stringify.h>
 #include <linux/types.h>
-
-#ifdef __KERNEL__
 #include <asm/processor.h>
 #include <asm/cmpxchg.h>
 #include <asm/barrier.h>
@@ -200,6 +198,4 @@ ATOMIC_OPS(xor)
 #define atomic_cmpxchg(v, o, n) ((int)cmpxchg(&((v)->counter), (o), (n)))
 #define atomic_xchg(v, new) (xchg(&((v)->counter), new))
 
-#endif /* __KERNEL__ */
-
 #endif /* _XTENSA_ATOMIC_H */
diff --git a/arch/xtensa/include/asm/bitops.h b/arch/xtensa/include/asm/bitops.h
index d3490189792b..345d28aead65 100644
--- a/arch/xtensa/include/asm/bitops.h
+++ b/arch/xtensa/include/asm/bitops.h
@@ -13,8 +13,6 @@
 #ifndef _XTENSA_BITOPS_H
 #define _XTENSA_BITOPS_H
 
-#ifdef __KERNEL__
-
 #ifndef _LINUX_BITOPS_H
 #error only <linux/bitops.h> can be included directly
 #endif
@@ -232,6 +230,4 @@ test_and_change_bit(unsigned int bit, volatile unsigned long *p)
 #include <asm-generic/bitops/lock.h>
 #include <asm-generic/bitops/sched.h>
 
-#endif	/* __KERNEL__ */
-
 #endif	/* _XTENSA_BITOPS_H */
diff --git a/arch/xtensa/include/asm/futex.h b/arch/xtensa/include/asm/futex.h
index 505d09eff184..0fd58b7521aa 100644
--- a/arch/xtensa/include/asm/futex.h
+++ b/arch/xtensa/include/asm/futex.h
@@ -15,8 +15,6 @@
 #ifndef _ASM_XTENSA_FUTEX_H
 #define _ASM_XTENSA_FUTEX_H
 
-#ifdef __KERNEL__
-
 #include <linux/futex.h>
 #include <linux/uaccess.h>
 #include <linux/errno.h>
@@ -123,5 +121,4 @@ futex_atomic_cmpxchg_inatomic(u32 *uval, u32 __user *uaddr,
 	return ret;
 }
 
-#endif /* __KERNEL__ */
 #endif /* _ASM_XTENSA_FUTEX_H */
diff --git a/arch/xtensa/include/asm/io.h b/arch/xtensa/include/asm/io.h
index acc5bb2cf1c7..da3e783f896b 100644
--- a/arch/xtensa/include/asm/io.h
+++ b/arch/xtensa/include/asm/io.h
@@ -11,7 +11,6 @@
 #ifndef _XTENSA_IO_H
 #define _XTENSA_IO_H
 
-#ifdef __KERNEL__
 #include <asm/byteorder.h>
 #include <asm/page.h>
 #include <asm/vectors.h>
@@ -78,8 +77,6 @@ static inline void iounmap(volatile void __iomem *addr)
 
 #endif /* CONFIG_MMU */
 
-#endif	/* __KERNEL__ */
-
 #include <asm-generic/io.h>
 
 #endif	/* _XTENSA_IO_H */
diff --git a/arch/xtensa/include/asm/pci-bridge.h b/arch/xtensa/include/asm/pci-bridge.h
index 0b68c76ec1e6..405526912d9a 100644
--- a/arch/xtensa/include/asm/pci-bridge.h
+++ b/arch/xtensa/include/asm/pci-bridge.h
@@ -11,8 +11,6 @@
 #ifndef _XTENSA_PCI_BRIDGE_H
 #define _XTENSA_PCI_BRIDGE_H
 
-#ifdef __KERNEL__
-
 struct device_node;
 struct pci_controller;
 
@@ -84,5 +82,4 @@ int early_write_config_byte(struct pci_controller*, int, int, int, u8);
 int early_write_config_word(struct pci_controller*, int, int, int, u16);
 int early_write_config_dword(struct pci_controller*, int, int, int, u32);
 
-#endif	/* __KERNEL__ */
 #endif	/* _XTENSA_PCI_BRIDGE_H */
diff --git a/arch/xtensa/include/asm/pci.h b/arch/xtensa/include/asm/pci.h
index 883024054b05..8e2b48a268db 100644
--- a/arch/xtensa/include/asm/pci.h
+++ b/arch/xtensa/include/asm/pci.h
@@ -11,8 +11,6 @@
 #ifndef _XTENSA_PCI_H
 #define _XTENSA_PCI_H
 
-#ifdef __KERNEL__
-
 /* Can be used to override the logic in pci_scan_bus for skipping
  * already-configured bus numbers - to be used for buggy BIOSes
  * or architectures with incomplete PCI setup by the loader
@@ -45,8 +43,6 @@
 #define ARCH_GENERIC_PCI_MMAP_RESOURCE	1
 #define arch_can_pci_mmap_io()		1
 
-#endif /* __KERNEL__ */
-
 /* Generic PCI */
 #include <asm-generic/pci.h>
 
diff --git a/arch/xtensa/include/asm/pgalloc.h b/arch/xtensa/include/asm/pgalloc.h
index b3b388ff2f01..368284c972e7 100644
--- a/arch/xtensa/include/asm/pgalloc.h
+++ b/arch/xtensa/include/asm/pgalloc.h
@@ -11,8 +11,6 @@
 #ifndef _XTENSA_PGALLOC_H
 #define _XTENSA_PGALLOC_H
 
-#ifdef __KERNEL__
-
 #include <linux/highmem.h>
 #include <linux/slab.h>
 
@@ -79,5 +77,4 @@ static inline void pte_free(struct mm_struct *mm, pgtable_t pte)
 }
 #define pmd_pgtable(pmd) pmd_page(pmd)
 
-#endif /* __KERNEL__ */
 #endif /* _XTENSA_PGALLOC_H */