diff --git a/arch/mips/Makefile b/arch/mips/Makefile
index 6a57407df1bc..38c0f3360d51 100644
--- a/arch/mips/Makefile
+++ b/arch/mips/Makefile
@@ -94,7 +94,6 @@ endif
 # machines may also.  Since BFD is incredibly buggy with respect to
 # crossformat linking we rely on the elf2ecoff tool for format conversion.
 #
-cflags-y			+= -I $(TOPDIR)/include/asm/gcc
 cflags-y			+= -G 0 -mno-abicalls -fno-pic -pipe
 LDFLAGS_vmlinux			+= -G 0 -static -n -nostdlib
 MODFLAGS			+= -mlong-calls
diff --git a/include/asm-mips/gcc/sgidefs.h b/include/asm-mips/gcc/sgidefs.h
deleted file mode 100644
index 05994371a2af..000000000000
--- a/include/asm-mips/gcc/sgidefs.h
+++ /dev/null
@@ -1,17 +0,0 @@
-/*
- * include/sgidefs.h
- *
- * 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.
- *
- * Copyright (C) 1996 by Ralf Baechle
- *
- * This file is here to satisfy GCC's expectations.
- */
-#ifndef __SGIDEFS_H
-#define __SGIDEFS_H
-
-#include <asm/sgidefs.h>
-
-#endif /* __SGIDEFS_H */