diff --git a/[refs] b/[refs]
index f87c753bcbbc..8c6eba4cec0b 100644
--- a/[refs]
+++ b/[refs]
@@ -1,2 +1,2 @@
 ---
-refs/heads/master: 07190a08eef3666a8687070226c8d403c1d548b7
+refs/heads/master: dde4b2b5f4ed275250488dabdaf282d9c6e7e2b8
diff --git a/trunk/include/linux/hardirq.h b/trunk/include/linux/hardirq.h
index 612472aaa79c..6f657d7f2d04 100644
--- a/trunk/include/linux/hardirq.h
+++ b/trunk/include/linux/hardirq.h
@@ -106,12 +106,7 @@ static inline void account_system_vtime(struct task_struct *tsk)
  * always balanced, so the interrupted value of ->hardirq_context
  * will always be restored.
  */
-#define irq_enter()					\
-	do {						\
-		account_system_vtime(current);		\
-		add_preempt_count(HARDIRQ_OFFSET);	\
-		trace_hardirq_enter();			\
-	} while (0)
+extern void irq_enter(void);
 
 /*
  * Exit irq context without processing softirqs:
diff --git a/trunk/kernel/softirq.c b/trunk/kernel/softirq.c
index 918e52df090e..14e1a14f94d2 100644
--- a/trunk/kernel/softirq.c
+++ b/trunk/kernel/softirq.c
@@ -273,6 +273,16 @@ EXPORT_SYMBOL(do_softirq);
 
 #endif
 
+/*
+ * Enter an interrupt context.
+ */
+void irq_enter(void)
+{
+	account_system_vtime(current);
+	add_preempt_count(HARDIRQ_OFFSET);
+	trace_hardirq_enter();
+}
+
 #ifdef __ARCH_IRQ_EXIT_IRQS_DISABLED
 # define invoke_softirq()	__do_softirq()
 #else