diff --git a/include/asm-m32r/irq.h b/include/asm-m32r/irq.h
new file mode 100644
index 0000000..8ed7796
--- /dev/null
+++ b/include/asm-m32r/irq.h
@@ -0,0 +1,75 @@
+#ifdef __KERNEL__
+#ifndef _ASM_M32R_IRQ_H
+#define _ASM_M32R_IRQ_H
+
+#include <linux/config.h>
+
+#if defined(CONFIG_PLAT_M32700UT_Alpha) || defined(CONFIG_PLAT_USRV)
+/*
+ * IRQ definitions for M32700UT
+ *  M32700 Chip: 64 interrupts
+ *  ICU of M32700UT-on-board PLD: 32 interrupts cascaded to INT1# chip pin
+ */
+#define	M32700UT_NUM_CPU_IRQ	(64)
+#define M32700UT_NUM_PLD_IRQ	(32)
+#define M32700UT_IRQ_BASE	0
+#define M32700UT_CPU_IRQ_BASE	M32700UT_IRQ_BASE
+#define M32700UT_PLD_IRQ_BASE	(M32700UT_CPU_IRQ_BASE + M32700UT_NUM_CPU_IRQ)
+
+#define NR_IRQS	(M32700UT_NUM_CPU_IRQ + M32700UT_NUM_PLD_IRQ)
+#elif defined(CONFIG_PLAT_M32700UT)
+/*
+ * IRQ definitions for M32700UT(Rev.C) + M32R-LAN
+ *  M32700 Chip: 64 interrupts
+ *  ICU of M32700UT-on-board PLD: 32 interrupts cascaded to INT1# chip pin
+ *  ICU of M32R-LCD-on-board PLD: 32 interrupts cascaded to INT2# chip pin
+ *  ICU of M32R-LAN-on-board PLD: 32 interrupts cascaded to INT0# chip pin
+ */
+#define M32700UT_NUM_CPU_IRQ		(64)
+#define M32700UT_NUM_PLD_IRQ		(32)
+#define M32700UT_NUM_LCD_PLD_IRQ	(32)
+#define M32700UT_NUM_LAN_PLD_IRQ	(32)
+#define M32700UT_IRQ_BASE		0
+#define M32700UT_CPU_IRQ_BASE		(M32700UT_IRQ_BASE)
+#define M32700UT_PLD_IRQ_BASE \
+	(M32700UT_CPU_IRQ_BASE + M32700UT_NUM_CPU_IRQ)
+#define M32700UT_LCD_PLD_IRQ_BASE \
+	(M32700UT_PLD_IRQ_BASE + M32700UT_NUM_PLD_IRQ)
+#define M32700UT_LAN_PLD_IRQ_BASE \
+	(M32700UT_LCD_PLD_IRQ_BASE + M32700UT_NUM_LCD_PLD_IRQ)
+
+#define NR_IRQS \
+	(M32700UT_NUM_CPU_IRQ + M32700UT_NUM_PLD_IRQ \
+	+ M32700UT_NUM_LCD_PLD_IRQ + M32700UT_NUM_LAN_PLD_IRQ)
+#elif defined(CONFIG_PLAT_OPSPUT)
+/*
+ * IRQ definitions for OPSPUT + M32R-LAN
+ *  OPSP Chip: 64 interrupts
+ *  ICU of OPSPUT-on-board PLD: 32 interrupts cascaded to INT1# chip pin
+ *  ICU of M32R-LCD-on-board PLD: 32 interrupts cascaded to INT2# chip pin
+ *  ICU of M32R-LAN-on-board PLD: 32 interrupts cascaded to INT0# chip pin
+ */
+#define OPSPUT_NUM_CPU_IRQ		(64)
+#define OPSPUT_NUM_PLD_IRQ		(32)
+#define OPSPUT_NUM_LCD_PLD_IRQ	(32)
+#define OPSPUT_NUM_LAN_PLD_IRQ	(32)
+#define OPSPUT_IRQ_BASE		0
+#define OPSPUT_CPU_IRQ_BASE		(OPSPUT_IRQ_BASE)
+#define OPSPUT_PLD_IRQ_BASE \
+	(OPSPUT_CPU_IRQ_BASE + OPSPUT_NUM_CPU_IRQ)
+#define OPSPUT_LCD_PLD_IRQ_BASE \
+	(OPSPUT_PLD_IRQ_BASE + OPSPUT_NUM_PLD_IRQ)
+#define OPSPUT_LAN_PLD_IRQ_BASE \
+	(OPSPUT_LCD_PLD_IRQ_BASE + OPSPUT_NUM_LCD_PLD_IRQ)
+
+#define NR_IRQS \
+	(OPSPUT_NUM_CPU_IRQ + OPSPUT_NUM_PLD_IRQ \
+	+ OPSPUT_NUM_LCD_PLD_IRQ + OPSPUT_NUM_LAN_PLD_IRQ)
+#else
+#define NR_IRQS	64
+#endif
+
+#define irq_canonicalize(irq)	(irq)
+
+#endif /* _ASM_M32R_IRQ_H */
+#endif /* __KERNEL__ */