diff --git a/include/asm-m32r/delay.h b/include/asm-m32r/delay.h
new file mode 100644
index 0000000..f285eae
--- /dev/null
+++ b/include/asm-m32r/delay.h
@@ -0,0 +1,28 @@
+#ifndef _ASM_M32R_DELAY_H
+#define _ASM_M32R_DELAY_H
+
+/* $Id$ */
+
+/*
+ * Copyright (C) 1993 Linus Torvalds
+ *
+ * Delay routines calling functions in arch/m32r/lib/delay.c
+ */
+
+extern void __bad_udelay(void);
+extern void __bad_ndelay(void);
+
+extern void __udelay(unsigned long usecs);
+extern void __ndelay(unsigned long nsecs);
+extern void __const_udelay(unsigned long usecs);
+extern void __delay(unsigned long loops);
+
+#define udelay(n) (__builtin_constant_p(n) ? \
+	((n) > 20000 ? __bad_udelay() : __const_udelay((n) * 0x10c7ul)) : \
+	__udelay(n))
+
+#define ndelay(n) (__builtin_constant_p(n) ? \
+	((n) > 20000 ? __bad_ndelay() : __const_udelay((n) * 5ul)) : \
+	__ndelay(n))
+
+#endif /* _ASM_M32R_DELAY_H */