diff --git a/arch/sh/Makefile b/arch/sh/Makefile
index b941dc9b20f4..c1bbae1f65e3 100644
--- a/arch/sh/Makefile
+++ b/arch/sh/Makefile
@@ -91,9 +91,11 @@ KBUILD_IMAGE		:= $(defaultimage-y)
 #
 ifdef CONFIG_SUPERH32
 UTS_MACHINE	:= sh
+BITS		:= 32
 LDFLAGS_vmlinux	+= -e _stext
 else
 UTS_MACHINE	:= sh64
+BITS		:= 64
 LDFLAGS_vmlinux	+= --defsym phys_stext=_stext-$(CONFIG_PAGE_OFFSET) \
 		   --defsym phys_stext_shmedia=phys_stext+1 \
 		   -e phys_stext_shmedia
@@ -109,11 +111,9 @@ LDFLAGS_vmlinux		+= --defsym 'jiffies=jiffies_64+4' --oformat $(ld-bfd)
 LDFLAGS			+= -EB
 endif
 
-export ld-bfd
+export ld-bfd BITS
 
-head-y			:= arch/sh/kernel/init_task.o
-head-$(CONFIG_SUPERH32)	+= arch/sh/kernel/head_32.o
-head-$(CONFIG_SUPERH64)	+= arch/sh/kernel/head_64.o
+head-y	:= arch/sh/kernel/init_task.o arch/sh/kernel/head_$(BITS).o
 
 core-y				+= arch/sh/kernel/ arch/sh/mm/ arch/sh/boards/
 core-$(CONFIG_SH_FPU_EMU)	+= arch/sh/math-emu/
diff --git a/arch/sh/boot/Makefile b/arch/sh/boot/Makefile
index 95483d161258..78efb04c28f3 100644
--- a/arch/sh/boot/Makefile
+++ b/arch/sh/boot/Makefile
@@ -20,9 +20,6 @@ CONFIG_BOOT_LINK_OFFSET	?= 0x00800000
 CONFIG_ZERO_PAGE_OFFSET	?= 0x00001000
 CONFIG_ENTRY_OFFSET	?= 0x00001000
 
-export CONFIG_PAGE_OFFSET CONFIG_MEMORY_START CONFIG_BOOT_LINK_OFFSET \
-       CONFIG_ZERO_PAGE_OFFSET CONFIG_ENTRY_OFFSET
-
 targets := zImage vmlinux.srec uImage uImage.srec
 subdir- := compressed
 
@@ -43,6 +40,9 @@ KERNEL_MEMORY := $(shell /bin/bash -c 'printf "0x%08x" \
 		     $$[$(CONFIG_MEMORY_START)]')
 endif
 
+export CONFIG_PAGE_OFFSET CONFIG_MEMORY_START CONFIG_BOOT_LINK_OFFSET \
+       CONFIG_ZERO_PAGE_OFFSET CONFIG_ENTRY_OFFSET KERNEL_MEMORY
+
 KERNEL_LOAD	:= $(shell /bin/bash -c 'printf "0x%08x" \
 		     $$[$(CONFIG_PAGE_OFFSET)  + \
 			$(KERNEL_MEMORY) + \
diff --git a/arch/sh/boot/compressed/Makefile b/arch/sh/boot/compressed/Makefile
index efb01dc3c8c3..f0a71df26096 100644
--- a/arch/sh/boot/compressed/Makefile
+++ b/arch/sh/boot/compressed/Makefile
@@ -1,5 +1 @@
-ifeq ($(CONFIG_SUPERH32),y)
 include ${srctree}/arch/sh/boot/compressed/Makefile_32
-else
-include ${srctree}/arch/sh/boot/compressed/Makefile_64
-endif
diff --git a/arch/sh/boot/compressed/Makefile_32 b/arch/sh/boot/compressed/Makefile_32
index 249255729d7c..9531bf1b7c2f 100644
--- a/arch/sh/boot/compressed/Makefile_32
+++ b/arch/sh/boot/compressed/Makefile_32
@@ -5,9 +5,9 @@
 #
 
 targets		:= vmlinux vmlinux.bin vmlinux.bin.gz \
-		   head_32.o misc_32.o piggy.o
+		   head_$(BITS).o misc_$(BITS).o piggy.o
 
-OBJECTS = $(obj)/head_32.o $(obj)/misc_32.o
+OBJECTS = $(obj)/head_$(BITS).o $(obj)/misc_$(BITS).o $(obj)/cache.o
 
 ifdef CONFIG_SH_STANDARD_BIOS
 OBJECTS += $(obj)/../../kernel/sh_bios.o
@@ -18,7 +18,7 @@ endif
 #
 IMAGE_OFFSET	:= $(shell /bin/bash -c 'printf "0x%08x" \
 		     $$[$(CONFIG_PAGE_OFFSET)  + \
-			$(CONFIG_MEMORY_START) + \
+			$(KERNEL_MEMORY) + \
 			$(CONFIG_BOOT_LINK_OFFSET)]')
 
 LIBGCC	:= $(shell $(CC) $(KBUILD_CFLAGS) -print-libgcc-file-name)