diff --git a/arch/arm/mach-s3c2410/dma.c b/arch/arm/mach-s3c2410/dma.c
index 7d914a470b6c..7fa77effccf8 100644
--- a/arch/arm/mach-s3c2410/dma.c
+++ b/arch/arm/mach-s3c2410/dma.c
@@ -25,7 +25,7 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <asm/plat-s3c/regs-ac97.h>
+#include <plat/regs-ac97.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
diff --git a/arch/arm/mach-s3c2412/dma.c b/arch/arm/mach-s3c2412/dma.c
index ba0591e71f32..7db581826676 100644
--- a/arch/arm/mach-s3c2412/dma.c
+++ b/arch/arm/mach-s3c2412/dma.c
@@ -26,7 +26,7 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <asm/plat-s3c/regs-ac97.h>
+#include <plat/regs-ac97.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
diff --git a/arch/arm/mach-s3c2440/dma.c b/arch/arm/mach-s3c2440/dma.c
index 32303f6a8321..00d88782b23b 100644
--- a/arch/arm/mach-s3c2440/dma.c
+++ b/arch/arm/mach-s3c2440/dma.c
@@ -25,7 +25,7 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <asm/plat-s3c/regs-ac97.h>
+#include <plat/regs-ac97.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
diff --git a/arch/arm/mach-s3c2443/dma.c b/arch/arm/mach-s3c2443/dma.c
index f73ccb25ff94..4185c57b5dd0 100644
--- a/arch/arm/mach-s3c2443/dma.c
+++ b/arch/arm/mach-s3c2443/dma.c
@@ -26,7 +26,7 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <asm/plat-s3c/regs-ac97.h>
+#include <plat/regs-ac97.h>
 #include <mach/regs-mem.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
diff --git a/include/asm-arm/plat-s3c/regs-ac97.h b/arch/arm/plat-s3c/include/plat/regs-ac97.h
similarity index 100%
rename from include/asm-arm/plat-s3c/regs-ac97.h
rename to arch/arm/plat-s3c/include/plat/regs-ac97.h
diff --git a/sound/soc/s3c24xx/s3c2443-ac97.c b/sound/soc/s3c24xx/s3c2443-ac97.c
index 19c5c3cf5d8c..c473a3b97b55 100644
--- a/sound/soc/s3c24xx/s3c2443-ac97.c
+++ b/sound/soc/s3c24xx/s3c2443-ac97.c
@@ -28,7 +28,7 @@
 #include <sound/soc.h>
 
 #include <mach/hardware.h>
-#include <asm/plat-s3c/regs-ac97.h>
+#include <plat/regs-ac97.h>
 #include <mach/regs-gpio.h>
 #include <mach/regs-clock.h>
 #include <mach/audio.h>