--- /dev/null
+COMMON_H =
+
+KERNEL_H = \
+ $(top_srcdir)/include/linux/bitops_compat.h \
+ $(top_srcdir)/include/linux/compiler_compat.h \
+ $(top_srcdir)/include/linux/delay_compat.h \
+ $(top_srcdir)/include/linux/file_compat.h \
+ $(top_srcdir)/include/linux/list_compat.h \
+ $(top_srcdir)/include/linux/math64_compat.h \
+ $(top_srcdir)/include/linux/mm_compat.h \
+ $(top_srcdir)/include/linux/proc_compat.h \
+ $(top_srcdir)/include/linux/rwsem_compat.h \
+ $(top_srcdir)/include/linux/wait_compat.h \
+ $(top_srcdir)/include/linux/zlib_compat.h
+
+USER_H =
+
+EXTRA_DIST = $(COMMON_H) $(KERNEL_H) $(USER_H)
+
+if CONFIG_KERNEL
+kerneldir = @prefix@/src/spl-$(VERSION)/include/linux
+kernel_HEADERS = $(KERNEL_H)
+endif