diff --git a/arch/sh/kernel/cpu/sh4a/Makefile b/arch/sh/kernel/cpu/sh4a/Makefile
index b144e8af89dc..f2d654295771 100644
--- a/arch/sh/kernel/cpu/sh4a/Makefile
+++ b/arch/sh/kernel/cpu/sh4a/Makefile
@@ -8,13 +8,13 @@ obj-$(CONFIG_CPU_SUBTYPE_SH7763)	+= setup-sh7763.o
 obj-$(CONFIG_CPU_SUBTYPE_SH7770)	+= setup-sh7770.o
 obj-$(CONFIG_CPU_SUBTYPE_SH7780)	+= setup-sh7780.o
 obj-$(CONFIG_CPU_SUBTYPE_SH7785)	+= setup-sh7785.o
-obj-$(CONFIG_CPU_SUBTYPE_SH7786)	+= setup-sh7786.o
+obj-$(CONFIG_CPU_SUBTYPE_SH7786)	+= setup-sh7786.o intc-shx3.o
 obj-$(CONFIG_CPU_SUBTYPE_SH7343)	+= setup-sh7343.o
 obj-$(CONFIG_CPU_SUBTYPE_SH7722)	+= setup-sh7722.o
 obj-$(CONFIG_CPU_SUBTYPE_SH7723)	+= setup-sh7723.o
 obj-$(CONFIG_CPU_SUBTYPE_SH7724)	+= setup-sh7724.o
 obj-$(CONFIG_CPU_SUBTYPE_SH7366)	+= setup-sh7366.o
-obj-$(CONFIG_CPU_SUBTYPE_SHX3)		+= setup-shx3.o
+obj-$(CONFIG_CPU_SUBTYPE_SHX3)		+= setup-shx3.o intc-shx3.o
 
 # SMP setup
 smp-$(CONFIG_CPU_SHX3)			:= smp-shx3.o
diff --git a/arch/sh/kernel/cpu/sh4a/intc-shx3.c b/arch/sh/kernel/cpu/sh4a/intc-shx3.c
new file mode 100644
index 000000000000..78c971486b4e
--- /dev/null
+++ b/arch/sh/kernel/cpu/sh4a/intc-shx3.c
@@ -0,0 +1,34 @@
+/*
+ * Shared support for SH-X3 interrupt controllers.
+ *
+ *  Copyright (C) 2009 - 2010  Paul Mundt
+ *
+ * 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/irq.h>
+#include <linux/io.h>
+#include <linux/init.h>
+
+#define INTACK		0xfe4100b8
+#define INTACKCLR	0xfe4100bc
+#define INTC_USERIMASK	0xfe411000
+
+#ifdef CONFIG_INTC_BALANCING
+unsigned int irq_lookup(unsigned int irq)
+{
+	return __raw_readl(INTACK) & 1 ? irq : NO_IRQ_IGNORE;
+}
+
+void irq_finish(unsigned int irq)
+{
+	__raw_writel(irq2evt(irq), INTACKCLR);
+}
+#endif
+
+static int __init shx3_irq_setup(void)
+{
+	return register_intc_userimask(INTC_USERIMASK);
+}
+arch_initcall(shx3_irq_setup);
diff --git a/arch/sh/kernel/cpu/sh4a/setup-sh7786.c b/arch/sh/kernel/cpu/sh4a/setup-sh7786.c
index 8797723231ea..bbc0a974da04 100644
--- a/arch/sh/kernel/cpu/sh4a/setup-sh7786.c
+++ b/arch/sh/kernel/cpu/sh4a/setup-sh7786.c
@@ -756,8 +756,6 @@ static struct intc_vect vectors[] __initdata = {
 
 #define INTDISTCR0	0xfe4100b0
 #define INTDISTCR1	0xfe4100b4
-#define INTACK		0xfe4100b8
-#define INTACKCLR	0xfe4100bc
 #define INT2DISTCR0	0xfe410900
 #define INT2DISTCR1	0xfe410904
 #define INT2DISTCR2	0xfe410908
@@ -920,19 +918,6 @@ static DECLARE_INTC_DESC(intc_desc_irl4567, "sh7786-irl4567", vectors_irl4567,
 #define INTC_INTMSK2	INTMSK2
 #define INTC_INTMSKCLR1	CnINTMSKCLR1
 #define INTC_INTMSKCLR2	INTMSKCLR2
-#define INTC_USERIMASK	0xfe411000
-
-#ifdef CONFIG_INTC_BALANCING
-unsigned int irq_lookup(unsigned int irq)
-{
-	return __raw_readl(INTACK) & 1 ? irq : NO_IRQ_IGNORE;
-}
-
-void irq_finish(unsigned int irq)
-{
-	__raw_writel(irq2evt(irq), INTACKCLR);
-}
-#endif
 
 void __init plat_irq_setup(void)
 {
@@ -947,7 +932,6 @@ void __init plat_irq_setup(void)
 	__raw_writel(__raw_readl(INTC_ICR0) & ~0x00c00000, INTC_ICR0);
 
 	register_intc_controller(&intc_desc);
-	register_intc_userimask(INTC_USERIMASK);
 }
 
 void __init plat_irq_setup_pins(int mode)