diff --git a/drivers/net/ethernet/renesas/sh_eth.c b/drivers/net/ethernet/renesas/sh_eth.c
index 92dcf8717fc6e..14c839bb09e7a 100644
--- a/drivers/net/ethernet/renesas/sh_eth.c
+++ b/drivers/net/ethernet/renesas/sh_eth.c
@@ -439,6 +439,17 @@ static void sh_eth_modify(struct net_device *ndev, int enum_index, u32 clear,
 		     enum_index);
 }
 
+static void sh_eth_tsu_write(struct sh_eth_private *mdp, u32 data,
+			     int enum_index)
+{
+	iowrite32(data, mdp->tsu_addr + mdp->reg_offset[enum_index]);
+}
+
+static u32 sh_eth_tsu_read(struct sh_eth_private *mdp, int enum_index)
+{
+	return ioread32(mdp->tsu_addr + mdp->reg_offset[enum_index]);
+}
+
 static bool sh_eth_is_gether(struct sh_eth_private *mdp)
 {
 	return mdp->reg_offset == sh_eth_offset_gigabit;
diff --git a/drivers/net/ethernet/renesas/sh_eth.h b/drivers/net/ethernet/renesas/sh_eth.h
index a6753ccba711c..e5fe701346905 100644
--- a/drivers/net/ethernet/renesas/sh_eth.h
+++ b/drivers/net/ethernet/renesas/sh_eth.h
@@ -567,15 +567,4 @@ static inline void *sh_eth_tsu_get_offset(struct sh_eth_private *mdp,
 	return mdp->tsu_addr + mdp->reg_offset[enum_index];
 }
 
-static inline void sh_eth_tsu_write(struct sh_eth_private *mdp, u32 data,
-				    int enum_index)
-{
-	iowrite32(data, mdp->tsu_addr + mdp->reg_offset[enum_index]);
-}
-
-static inline u32 sh_eth_tsu_read(struct sh_eth_private *mdp, int enum_index)
-{
-	return ioread32(mdp->tsu_addr + mdp->reg_offset[enum_index]);
-}
-
 #endif	/* #ifndef __SH_ETH_H__ */