diff --git a/fs/btrfs/Makefile b/fs/btrfs/Makefile
index ab9a9f8edbf8..72cc3e16741f 100644
--- a/fs/btrfs/Makefile
+++ b/fs/btrfs/Makefile
@@ -5,8 +5,11 @@ obj-m  := btrfs.o
 btrfs-y := super.o ctree.o extent-tree.o print-tree.o root-tree.o dir-item.o \
 	   hash.o file-item.o inode-item.o inode-map.o disk-io.o \
 	   transaction.o bit-radix.o inode.o file.o tree-defrag.o \
-	   extent_map.o sysfs.o struct-funcs.o xattr.o acl.o ordered-data.o
+	   extent_map.o sysfs.o struct-funcs.o xattr.o ordered-data.o
 
+ifeq ($(CONFIG_FS_POSIX_ACL),y)
+btrfs-y += acl.o
+endif
 #btrfs-y := ctree.o disk-io.o radix-tree.o extent-tree.o print-tree.o \
 #	  root-tree.o dir-item.o hash.o file-item.o inode-item.o \
 #	  inode-map.o \
diff --git a/fs/btrfs/xattr.c b/fs/btrfs/xattr.c
index 4b3bd24af72b..0a4950400f85 100644
--- a/fs/btrfs/xattr.c
+++ b/fs/btrfs/xattr.c
@@ -26,20 +26,22 @@
 #include "transaction.h"
 #include "xattr.h"
 #include "disk-io.h"
-
 static struct xattr_handler *btrfs_xattr_handler_map[] = {
 	[BTRFS_XATTR_INDEX_USER]		= &btrfs_xattr_user_handler,
+#ifdef CONFIG_FS_POSIX_ACL
 	[BTRFS_XATTR_INDEX_POSIX_ACL_ACCESS]	= &btrfs_xattr_acl_access_handler,
 	[BTRFS_XATTR_INDEX_POSIX_ACL_DEFAULT]	= &btrfs_xattr_acl_default_handler,
+#endif
 	[BTRFS_XATTR_INDEX_TRUSTED]		= &btrfs_xattr_trusted_handler,
 	[BTRFS_XATTR_INDEX_SECURITY]		= &btrfs_xattr_security_handler,
 	[BTRFS_XATTR_INDEX_SYSTEM]		= &btrfs_xattr_system_handler,
 };
-
 struct xattr_handler *btrfs_xattr_handlers[] = {
 	&btrfs_xattr_user_handler,
+#ifdef CONFIG_FS_POSIX_ACL
 	&btrfs_xattr_acl_access_handler,
 	&btrfs_xattr_acl_default_handler,
+#endif
 	&btrfs_xattr_trusted_handler,
 	&btrfs_xattr_security_handler,
 	&btrfs_xattr_system_handler,