diff --git a/arch/arm/mach-s3c24xx/dma-s3c2410.c b/arch/arm/mach-s3c24xx/dma-s3c2410.c
index 25d085a..a4a13c9 100644
--- a/arch/arm/mach-s3c24xx/dma-s3c2410.c
+++ b/arch/arm/mach-s3c24xx/dma-s3c2410.c
@@ -25,11 +25,9 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <plat/regs-ac97.h>
 #include <plat/regs-dma.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
-#include <plat/regs-iis.h>
 #include <plat/regs-spi.h>
 
 static struct s3c24xx_dma_map __initdata s3c2410_dma_mappings[] = {
diff --git a/arch/arm/mach-s3c24xx/dma-s3c2412.c b/arch/arm/mach-s3c24xx/dma-s3c2412.c
index d2408ba..6eaa7a4 100644
--- a/arch/arm/mach-s3c24xx/dma-s3c2412.c
+++ b/arch/arm/mach-s3c24xx/dma-s3c2412.c
@@ -25,11 +25,9 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <plat/regs-ac97.h>
 #include <plat/regs-dma.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
-#include <plat/regs-iis.h>
 #include <plat/regs-spi.h>
 
 #define MAP(x) { (x)| DMA_CH_VALID, (x)| DMA_CH_VALID, (x)| DMA_CH_VALID, (x)| DMA_CH_VALID }
diff --git a/arch/arm/mach-s3c24xx/dma-s3c2440.c b/arch/arm/mach-s3c24xx/dma-s3c2440.c
index 0b86e74..477d450 100644
--- a/arch/arm/mach-s3c24xx/dma-s3c2440.c
+++ b/arch/arm/mach-s3c24xx/dma-s3c2440.c
@@ -25,11 +25,9 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <plat/regs-ac97.h>
 #include <plat/regs-dma.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
-#include <plat/regs-iis.h>
 #include <plat/regs-spi.h>
 
 static struct s3c24xx_dma_map __initdata s3c2440_dma_mappings[] = {
diff --git a/arch/arm/mach-s3c24xx/dma-s3c2443.c b/arch/arm/mach-s3c24xx/dma-s3c2443.c
index 0553625..80a8d56 100644
--- a/arch/arm/mach-s3c24xx/dma-s3c2443.c
+++ b/arch/arm/mach-s3c24xx/dma-s3c2443.c
@@ -25,11 +25,9 @@
 
 #include <plat/regs-serial.h>
 #include <mach/regs-gpio.h>
-#include <plat/regs-ac97.h>
 #include <plat/regs-dma.h>
 #include <mach/regs-lcd.h>
 #include <mach/regs-sdi.h>
-#include <plat/regs-iis.h>
 #include <plat/regs-spi.h>
 
 #define MAP(x) { \
diff --git a/sound/soc/samsung/ac97.c b/sound/soc/samsung/ac97.c
index 0df3c56..c76abdf 100644
--- a/sound/soc/samsung/ac97.c
+++ b/sound/soc/samsung/ac97.c
@@ -20,7 +20,7 @@
 #include <sound/soc.h>
 
 #include <mach/dma.h>
-#include <plat/regs-ac97.h>
+#include "regs-ac97.h"
 #include <linux/platform_data/asoc-s3c.h>
 
 #include "dma.h"
diff --git a/sound/soc/samsung/h1940_uda1380.c b/sound/soc/samsung/h1940_uda1380.c
index 15a3817..fa91376 100644
--- a/sound/soc/samsung/h1940_uda1380.c
+++ b/sound/soc/samsung/h1940_uda1380.c
@@ -20,7 +20,7 @@
 #include <sound/soc.h>
 #include <sound/jack.h>
 
-#include <plat/regs-iis.h>
+#include "regs-iis.h"
 #include <asm/mach-types.h>
 
 #include "s3c24xx-i2s.h"
diff --git a/sound/soc/samsung/neo1973_wm8753.c b/sound/soc/samsung/neo1973_wm8753.c
index a301d8c..ccc601d 100644
--- a/sound/soc/samsung/neo1973_wm8753.c
+++ b/sound/soc/samsung/neo1973_wm8753.c
@@ -21,7 +21,7 @@
 #include <sound/soc.h>
 
 #include <asm/mach-types.h>
-#include <plat/regs-iis.h>
+#include "regs-iis.h"
 #include <mach/gta02.h>
 
 #include "../codecs/wm8753.h"
diff --git a/arch/arm/plat-samsung/include/plat/regs-ac97.h b/sound/soc/samsung/regs-ac97.h
similarity index 100%
rename from arch/arm/plat-samsung/include/plat/regs-ac97.h
rename to sound/soc/samsung/regs-ac97.h
diff --git a/arch/arm/plat-samsung/include/plat/regs-iis.h b/sound/soc/samsung/regs-iis.h
similarity index 100%
rename from arch/arm/plat-samsung/include/plat/regs-iis.h
rename to sound/soc/samsung/regs-iis.h
diff --git a/sound/soc/samsung/rx1950_uda1380.c b/sound/soc/samsung/rx1950_uda1380.c
index a5826ea..704460a 100644
--- a/sound/soc/samsung/rx1950_uda1380.c
+++ b/sound/soc/samsung/rx1950_uda1380.c
@@ -24,7 +24,7 @@
 #include <sound/soc.h>
 #include <sound/jack.h>
 
-#include <plat/regs-iis.h>
+#include "regs-iis.h"
 #include <asm/mach-types.h>
 
 #include "s3c24xx-i2s.h"
diff --git a/sound/soc/samsung/s3c24xx-i2s.c b/sound/soc/samsung/s3c24xx-i2s.c
index 13f6dd1..a7b17c1 100644
--- a/sound/soc/samsung/s3c24xx-i2s.c
+++ b/sound/soc/samsung/s3c24xx-i2s.c
@@ -24,7 +24,7 @@
 #include <sound/pcm_params.h>
 
 #include <mach/dma.h>
-#include <plat/regs-iis.h>
+#include "regs-iis.h"
 
 #include "dma.h"
 #include "s3c24xx-i2s.h"
diff --git a/sound/soc/samsung/s3c24xx_uda134x.c b/sound/soc/samsung/s3c24xx_uda134x.c
index 333e1b7..1b7b52b 100644
--- a/sound/soc/samsung/s3c24xx_uda134x.c
+++ b/sound/soc/samsung/s3c24xx_uda134x.c
@@ -18,7 +18,7 @@
 #include <sound/soc.h>
 #include <sound/s3c24xx_uda134x.h>
 
-#include <plat/regs-iis.h>
+#include "regs-iis.h"
 
 #include "s3c24xx-i2s.h"