diff --git a/arch/sh/include/asm/fpu.h b/arch/sh/include/asm/fpu.h
index fb6bbb9..06c4281 100644
--- a/arch/sh/include/asm/fpu.h
+++ b/arch/sh/include/asm/fpu.h
@@ -2,8 +2,8 @@
 #define __ASM_SH_FPU_H
 
 #ifndef __ASSEMBLY__
-#include <linux/preempt.h>
-#include <asm/ptrace.h>
+
+struct task_struct;
 
 #ifdef CONFIG_SH_FPU
 static inline void release_fpu(struct pt_regs *regs)
@@ -16,22 +16,23 @@
 	regs->sr &= ~SR_FD;
 }
 
-struct task_struct;
-
 extern void save_fpu(struct task_struct *__tsk);
-void fpu_state_restore(struct pt_regs *regs);
+extern void restore_fpu(struct task_struct *__tsk);
+extern void fpu_state_restore(struct pt_regs *regs);
+extern void __fpu_state_restore(void);
 #else
-
-#define save_fpu(tsk)		do { } while (0)
-#define release_fpu(regs)	do { } while (0)
-#define grab_fpu(regs)		do { } while (0)
-#define fpu_state_restore(regs)	do { } while (0)
-
+#define save_fpu(tsk)			do { } while (0)
+#define restore_fpu(tsk)		do { } while (0)
+#define release_fpu(regs)		do { } while (0)
+#define grab_fpu(regs)			do { } while (0)
+#define fpu_state_restore(regs)		do { } while (0)
+#define __fpu_state_restore(regs)	do { } while (0)
 #endif
 
 struct user_regset;
 
 extern int do_fpu_inst(unsigned short, struct pt_regs *);
+extern int init_fpu(struct task_struct *);
 
 extern int fpregs_get(struct task_struct *target,
 		      const struct user_regset *regset,
@@ -65,18 +66,6 @@
 	preempt_enable();
 }
 
-static inline int init_fpu(struct task_struct *tsk)
-{
-	if (tsk_used_math(tsk)) {
-		if ((boot_cpu_data.flags & CPU_HAS_FPU) && tsk == current)
-			unlazy_fpu(tsk, task_pt_regs(tsk));
-		return 0;
-	}
-
-	set_stopped_child_used_math(tsk);
-	return 0;
-}
-
 #endif /* __ASSEMBLY__ */
 
 #endif /* __ASM_SH_FPU_H */
diff --git a/arch/sh/include/asm/processor_32.h b/arch/sh/include/asm/processor_32.h
index 50b8c9c..a359898 100644
--- a/arch/sh/include/asm/processor_32.h
+++ b/arch/sh/include/asm/processor_32.h
@@ -90,11 +90,15 @@
 	unsigned long entry_pc;
 };
 
-union sh_fpu_union {
-	struct sh_fpu_hard_struct hard;
-	struct sh_fpu_soft_struct soft;
+union thread_xstate {
+	struct sh_fpu_hard_struct hardfpu;
+	struct sh_fpu_soft_struct softfpu;
 };
 
+extern unsigned int xstate_size;
+extern void free_thread_xstate(struct task_struct *);
+extern struct kmem_cache *task_xstate_cachep;
+
 struct thread_struct {
 	/* Saved registers when thread is descheduled */
 	unsigned long sp;
@@ -103,13 +107,13 @@
 	/* Hardware debugging registers */
 	unsigned long ubc_pc;
 
-	/* floating point info */
-	union sh_fpu_union fpu;
-
 #ifdef CONFIG_SH_DSP
 	/* Dsp status information */
 	struct sh_dsp_struct dsp_status;
 #endif
+
+	/* Extended processor state */
+	union thread_xstate *xstate;
 };
 
 /* Count of active tasks with UBC settings */
diff --git a/arch/sh/include/asm/thread_info.h b/arch/sh/include/asm/thread_info.h
index 2c5b48e..55a36fe 100644
--- a/arch/sh/include/asm/thread_info.h
+++ b/arch/sh/include/asm/thread_info.h
@@ -97,6 +97,10 @@
 
 extern struct thread_info *alloc_thread_info(struct task_struct *tsk);
 extern void free_thread_info(struct thread_info *ti);
+extern void arch_task_cache_init(void);
+#define arch_task_cache_init arch_task_cache_init
+extern int arch_dup_task_struct(struct task_struct *dst, struct task_struct *src);
+extern void init_thread_xstate(void);
 
 #define __HAVE_ARCH_THREAD_INFO_ALLOCATOR
 
diff --git a/arch/sh/kernel/cpu/Makefile b/arch/sh/kernel/cpu/Makefile
index d97c803..0e48bc6 100644
--- a/arch/sh/kernel/cpu/Makefile
+++ b/arch/sh/kernel/cpu/Makefile
@@ -17,5 +17,7 @@
 
 obj-$(CONFIG_SH_ADC)		+= adc.o
 obj-$(CONFIG_SH_CLK_CPG)	+= clock-cpg.o
+obj-$(CONFIG_SH_FPU)		+= fpu.o
+obj-$(CONFIG_SH_FPU_EMU)	+= fpu.o
 
 obj-y	+= irq/ init.o clock.o hwblk.o
diff --git a/arch/sh/kernel/cpu/fpu.c b/arch/sh/kernel/cpu/fpu.c
new file mode 100644
index 0000000..c23e672
--- /dev/null
+++ b/arch/sh/kernel/cpu/fpu.c
@@ -0,0 +1,82 @@
+#include <linux/sched.h>
+#include <asm/processor.h>
+#include <asm/fpu.h>
+
+int init_fpu(struct task_struct *tsk)
+{
+	if (tsk_used_math(tsk)) {
+		if ((boot_cpu_data.flags & CPU_HAS_FPU) && tsk == current)
+			unlazy_fpu(tsk, task_pt_regs(tsk));
+		return 0;
+	}
+
+	/*
+	 * Memory allocation at the first usage of the FPU and other state.
+	 */
+	if (!tsk->thread.xstate) {
+		tsk->thread.xstate = kmem_cache_alloc(task_xstate_cachep,
+						      GFP_KERNEL);
+		if (!tsk->thread.xstate)
+			return -ENOMEM;
+	}
+
+	if (boot_cpu_data.flags & CPU_HAS_FPU) {
+		struct sh_fpu_hard_struct *fp = &tsk->thread.xstate->hardfpu;
+		memset(fp, 0, xstate_size);
+		fp->fpscr = FPSCR_INIT;
+	} else {
+		struct sh_fpu_soft_struct *fp = &tsk->thread.xstate->softfpu;
+		memset(fp, 0, xstate_size);
+		fp->fpscr = FPSCR_INIT;
+	}
+
+	set_stopped_child_used_math(tsk);
+	return 0;
+}
+
+#ifdef CONFIG_SH_FPU
+void __fpu_state_restore(void)
+{
+	struct task_struct *tsk = current;
+
+	restore_fpu(tsk);
+
+	task_thread_info(tsk)->status |= TS_USEDFPU;
+	tsk->fpu_counter++;
+}
+
+void fpu_state_restore(struct pt_regs *regs)
+{
+	struct task_struct *tsk = current;
+
+	if (unlikely(!user_mode(regs))) {
+		printk(KERN_ERR "BUG: FPU is used in kernel mode.\n");
+		BUG();
+		return;
+	}
+
+	if (!tsk_used_math(tsk)) {
+		/*
+		 * does a slab alloc which can sleep
+		 */
+		if (init_fpu(tsk)) {
+			/*
+			 * ran out of memory!
+			 */
+			do_group_exit(SIGKILL);
+			return;
+		}
+	}
+
+	grab_fpu(regs);
+
+	__fpu_state_restore();
+}
+
+BUILD_TRAP_HANDLER(fpu_state_restore)
+{
+	TRAP_HANDLER_DECL;
+
+	fpu_state_restore(regs);
+}
+#endif /* CONFIG_SH_FPU */
diff --git a/arch/sh/kernel/cpu/init.c b/arch/sh/kernel/cpu/init.c
index 89b4b76..2e23422 100644
--- a/arch/sh/kernel/cpu/init.c
+++ b/arch/sh/kernel/cpu/init.c
@@ -28,18 +28,30 @@
 #include <asm/ubc.h>
 #endif
 
+#ifdef CONFIG_SH_FPU
+#define cpu_has_fpu	1
+#else
+#define cpu_has_fpu	0
+#endif
+
+#ifdef CONFIG_SH_DSP
+#define cpu_has_dsp	1
+#else
+#define cpu_has_dsp	0
+#endif
+
 /*
  * Generic wrapper for command line arguments to disable on-chip
  * peripherals (nofpu, nodsp, and so forth).
  */
-#define onchip_setup(x)				\
-static int x##_disabled __initdata = 0;		\
-						\
-static int __init x##_setup(char *opts)		\
-{						\
-	x##_disabled = 1;			\
-	return 1;				\
-}						\
+#define onchip_setup(x)					\
+static int x##_disabled __initdata = !cpu_has_##x;	\
+							\
+static int __init x##_setup(char *opts)			\
+{							\
+	x##_disabled = 1;				\
+	return 1;					\
+}							\
 __setup("no" __stringify(x), x##_setup);
 
 onchip_setup(fpu);
@@ -207,6 +219,18 @@
 		l2_cache_shape = -1; /* No S-cache */
 }
 
+static void __init fpu_init(void)
+{
+	/* Disable the FPU */
+	if (fpu_disabled && (current_cpu_data.flags & CPU_HAS_FPU)) {
+		printk("FPU Disabled\n");
+		current_cpu_data.flags &= ~CPU_HAS_FPU;
+	}
+
+	disable_fpu();
+	clear_used_math();
+}
+
 #ifdef CONFIG_SH_DSP
 static void __init release_dsp(void)
 {
@@ -244,9 +268,17 @@
 	if (sr & SR_DSP)
 		current_cpu_data.flags |= CPU_HAS_DSP;
 
+	/* Disable the DSP */
+	if (dsp_disabled && (current_cpu_data.flags & CPU_HAS_DSP)) {
+		printk("DSP Disabled\n");
+		current_cpu_data.flags &= ~CPU_HAS_DSP;
+	}
+
 	/* Now that we've determined the DSP status, clear the DSP bit. */
 	release_dsp();
 }
+#else
+static inline void __init dsp_init(void) { }
 #endif /* CONFIG_SH_DSP */
 
 /**
@@ -302,18 +334,8 @@
 		detect_cache_shape();
 	}
 
-	/* Disable the FPU */
-	if (fpu_disabled) {
-		printk("FPU Disabled\n");
-		current_cpu_data.flags &= ~CPU_HAS_FPU;
-	}
-
-	/* FPU initialization */
-	disable_fpu();
-	if ((current_cpu_data.flags & CPU_HAS_FPU)) {
-		current_thread_info()->status &= ~TS_USEDFPU;
-		clear_used_math();
-	}
+	fpu_init();
+	dsp_init();
 
 	/*
 	 * Initialize the per-CPU ASID cache very early, since the
@@ -321,18 +343,12 @@
 	 */
 	current_cpu_data.asid_cache = NO_CONTEXT;
 
-#ifdef CONFIG_SH_DSP
-	/* Probe for DSP */
-	dsp_init();
-
-	/* Disable the DSP */
-	if (dsp_disabled) {
-		printk("DSP Disabled\n");
-		current_cpu_data.flags &= ~CPU_HAS_DSP;
-		release_dsp();
-	}
-#endif
-
 	speculative_execution_init();
 	expmask_init();
+
+	/*
+	 * Boot processor to setup the FP and extended state context info.
+	 */
+	if (raw_smp_processor_id() == 0)
+		init_thread_xstate();
 }
diff --git a/arch/sh/kernel/cpu/sh2a/fpu.c b/arch/sh/kernel/cpu/sh2a/fpu.c
index d395ce5..488d24e 100644
--- a/arch/sh/kernel/cpu/sh2a/fpu.c
+++ b/arch/sh/kernel/cpu/sh2a/fpu.c
@@ -26,8 +26,7 @@
 /*
  * Save FPU registers onto task structure.
  */
-void
-save_fpu(struct task_struct *tsk)
+void save_fpu(struct task_struct *tsk)
 {
 	unsigned long dummy;
 
@@ -52,7 +51,7 @@
 		     "fmov.s	fr0, @-%0\n\t"
 		     "lds	%3, fpscr\n\t"
 		     : "=r" (dummy)
-		     : "0" ((char *)(&tsk->thread.fpu.hard.status)),
+		     : "0" ((char *)(&tsk->thread.xstate->hardfpu.status)),
 		       "r" (FPSCR_RCHG),
 		       "r" (FPSCR_INIT)
 		     : "memory");
@@ -60,8 +59,7 @@
 	disable_fpu();
 }
 
-static void
-restore_fpu(struct task_struct *tsk)
+void restore_fpu(struct task_struct *tsk)
 {
 	unsigned long dummy;
 
@@ -85,45 +83,12 @@
 		     "lds.l	@%0+, fpscr\n\t"
 		     "lds.l	@%0+, fpul\n\t"
 		     : "=r" (dummy)
-		     : "0" (&tsk->thread.fpu), "r" (FPSCR_RCHG)
+		     : "0" (tsk->thread.xstate), "r" (FPSCR_RCHG)
 		     : "memory");
 	disable_fpu();
 }
 
 /*
- * Load the FPU with signalling NANS.  This bit pattern we're using
- * has the property that no matter wether considered as single or as
- * double precission represents signaling NANS.
- */
-
-static void
-fpu_init(void)
-{
-	enable_fpu();
-	asm volatile("lds	%0, fpul\n\t"
-		     "fsts	fpul, fr0\n\t"
-		     "fsts	fpul, fr1\n\t"
-		     "fsts	fpul, fr2\n\t"
-		     "fsts	fpul, fr3\n\t"
-		     "fsts	fpul, fr4\n\t"
-		     "fsts	fpul, fr5\n\t"
-		     "fsts	fpul, fr6\n\t"
-		     "fsts	fpul, fr7\n\t"
-		     "fsts	fpul, fr8\n\t"
-		     "fsts	fpul, fr9\n\t"
-		     "fsts	fpul, fr10\n\t"
-		     "fsts	fpul, fr11\n\t"
-		     "fsts	fpul, fr12\n\t"
-		     "fsts	fpul, fr13\n\t"
-		     "fsts	fpul, fr14\n\t"
-		     "fsts	fpul, fr15\n\t"
-		     "lds	%2, fpscr\n\t"
-		     : /* no output */
-		     : "r" (0), "r" (FPSCR_RCHG), "r" (FPSCR_INIT));
-	disable_fpu();
-}
-
-/*
  *	Emulate arithmetic ops on denormalized number for some FPU insns.
  */
 
@@ -490,9 +455,9 @@
 	if ((finsn & 0xf1ff) == 0xf0ad) { /* fcnvsd */
 		struct task_struct *tsk = current;
 
-		if ((tsk->thread.fpu.hard.fpscr & FPSCR_FPU_ERROR)) {
+		if ((tsk->thread.xstate->hardfpu.fpscr & FPSCR_FPU_ERROR)) {
 			/* FPU error */
-			denormal_to_double (&tsk->thread.fpu.hard,
+			denormal_to_double (&tsk->thread.xstate->hardfpu,
 					    (finsn >> 8) & 0xf);
 		} else
 			return 0;
@@ -507,9 +472,9 @@
 
 		n = (finsn >> 8) & 0xf;
 		m = (finsn >> 4) & 0xf;
-		hx = tsk->thread.fpu.hard.fp_regs[n];
-		hy = tsk->thread.fpu.hard.fp_regs[m];
-		fpscr = tsk->thread.fpu.hard.fpscr;
+		hx = tsk->thread.xstate->hardfpu.fp_regs[n];
+		hy = tsk->thread.xstate->hardfpu.fp_regs[m];
+		fpscr = tsk->thread.xstate->hardfpu.fpscr;
 		prec = fpscr & (1 << 19);
 
 		if ((fpscr & FPSCR_FPU_ERROR)
@@ -519,15 +484,15 @@
 
 			/* FPU error because of denormal */
 			llx = ((long long) hx << 32)
-			       | tsk->thread.fpu.hard.fp_regs[n+1];
+			       | tsk->thread.xstate->hardfpu.fp_regs[n+1];
 			lly = ((long long) hy << 32)
-			       | tsk->thread.fpu.hard.fp_regs[m+1];
+			       | tsk->thread.xstate->hardfpu.fp_regs[m+1];
 			if ((hx & 0x7fffffff) >= 0x00100000)
 				llx = denormal_muld(lly, llx);
 			else
 				llx = denormal_muld(llx, lly);
-			tsk->thread.fpu.hard.fp_regs[n] = llx >> 32;
-			tsk->thread.fpu.hard.fp_regs[n+1] = llx & 0xffffffff;
+			tsk->thread.xstate->hardfpu.fp_regs[n] = llx >> 32;
+			tsk->thread.xstate->hardfpu.fp_regs[n+1] = llx & 0xffffffff;
 		} else if ((fpscr & FPSCR_FPU_ERROR)
 		     && (!prec && ((hx & 0x7fffffff) < 0x00800000
 				   || (hy & 0x7fffffff) < 0x00800000))) {
@@ -536,7 +501,7 @@
 				hx = denormal_mulf(hy, hx);
 			else
 				hx = denormal_mulf(hx, hy);
-			tsk->thread.fpu.hard.fp_regs[n] = hx;
+			tsk->thread.xstate->hardfpu.fp_regs[n] = hx;
 		} else
 			return 0;
 
@@ -550,9 +515,9 @@
 
 		n = (finsn >> 8) & 0xf;
 		m = (finsn >> 4) & 0xf;
-		hx = tsk->thread.fpu.hard.fp_regs[n];
-		hy = tsk->thread.fpu.hard.fp_regs[m];
-		fpscr = tsk->thread.fpu.hard.fpscr;
+		hx = tsk->thread.xstate->hardfpu.fp_regs[n];
+		hy = tsk->thread.xstate->hardfpu.fp_regs[m];
+		fpscr = tsk->thread.xstate->hardfpu.fpscr;
 		prec = fpscr & (1 << 19);
 
 		if ((fpscr & FPSCR_FPU_ERROR)
@@ -562,15 +527,15 @@
 
 			/* FPU error because of denormal */
 			llx = ((long long) hx << 32)
-			       | tsk->thread.fpu.hard.fp_regs[n+1];
+			       | tsk->thread.xstate->hardfpu.fp_regs[n+1];
 			lly = ((long long) hy << 32)
-			       | tsk->thread.fpu.hard.fp_regs[m+1];
+			       | tsk->thread.xstate->hardfpu.fp_regs[m+1];
 			if ((finsn & 0xf00f) == 0xf000)
 				llx = denormal_addd(llx, lly);
 			else
 				llx = denormal_addd(llx, lly ^ (1LL << 63));
-			tsk->thread.fpu.hard.fp_regs[n] = llx >> 32;
-			tsk->thread.fpu.hard.fp_regs[n+1] = llx & 0xffffffff;
+			tsk->thread.xstate->hardfpu.fp_regs[n] = llx >> 32;
+			tsk->thread.xstate->hardfpu.fp_regs[n+1] = llx & 0xffffffff;
 		} else if ((fpscr & FPSCR_FPU_ERROR)
 		     && (!prec && ((hx & 0x7fffffff) < 0x00800000
 				   || (hy & 0x7fffffff) < 0x00800000))) {
@@ -579,7 +544,7 @@
 				hx = denormal_addf(hx, hy);
 			else
 				hx = denormal_addf(hx, hy ^ 0x80000000);
-			tsk->thread.fpu.hard.fp_regs[n] = hx;
+			tsk->thread.xstate->hardfpu.fp_regs[n] = hx;
 		} else
 			return 0;
 
@@ -597,7 +562,7 @@
 
 	__unlazy_fpu(tsk, regs);
 	if (ieee_fpe_handler(regs)) {
-		tsk->thread.fpu.hard.fpscr &=
+		tsk->thread.xstate->hardfpu.fpscr &=
 			~(FPSCR_CAUSE_MASK | FPSCR_FLAG_MASK);
 		grab_fpu(regs);
 		restore_fpu(tsk);
@@ -607,33 +572,3 @@
 
 	force_sig(SIGFPE, tsk);
 }
-
-void fpu_state_restore(struct pt_regs *regs)
-{
-	struct task_struct *tsk = current;
-
-	grab_fpu(regs);
-	if (unlikely(!user_mode(regs))) {
-		printk(KERN_ERR "BUG: FPU is used in kernel mode.\n");
-		BUG();
-		return;
-	}
-
-	if (likely(used_math())) {
-		/* Using the FPU again.  */
-		restore_fpu(tsk);
-	} else	{
-		/* First time FPU user.  */
-		fpu_init();
-		set_used_math();
-	}
-	task_thread_info(tsk)->status |= TS_USEDFPU;
-	tsk->fpu_counter++;
-}
-
-BUILD_TRAP_HANDLER(fpu_state_restore)
-{
-	TRAP_HANDLER_DECL;
-
-	fpu_state_restore(regs);
-}
diff --git a/arch/sh/kernel/cpu/sh4/fpu.c b/arch/sh/kernel/cpu/sh4/fpu.c
index e97857a..447482d 100644
--- a/arch/sh/kernel/cpu/sh4/fpu.c
+++ b/arch/sh/kernel/cpu/sh4/fpu.c
@@ -85,14 +85,14 @@
 		      "fmov.s	fr1, @-%0\n\t"
 		      "fmov.s	fr0, @-%0\n\t"
 		      "lds	%3, fpscr\n\t":"=r" (dummy)
-		      :"0"((char *)(&tsk->thread.fpu.hard.status)),
+		      :"0"((char *)(&tsk->thread.xstate->hardfpu.status)),
 		      "r"(FPSCR_RCHG), "r"(FPSCR_INIT)
 		      :"memory");
 
 	disable_fpu();
 }
 
-static void restore_fpu(struct task_struct *tsk)
+void restore_fpu(struct task_struct *tsk)
 {
 	unsigned long dummy;
 
@@ -135,62 +135,11 @@
 		      "lds.l	@%0+, fpscr\n\t"
 		      "lds.l	@%0+, fpul\n\t"
 		      :"=r" (dummy)
-		      :"0"(&tsk->thread.fpu), "r"(FPSCR_RCHG)
+		      :"0" (tsk->thread.xstate), "r" (FPSCR_RCHG)
 		      :"memory");
 	disable_fpu();
 }
 
-/*
- * Load the FPU with signalling NANS.  This bit pattern we're using
- * has the property that no matter wether considered as single or as
- * double precision represents signaling NANS.
- */
-
-static void fpu_init(void)
-{
-	enable_fpu();
-	asm volatile (	"lds	%0, fpul\n\t"
-			"lds	%1, fpscr\n\t"
-			"fsts	fpul, fr0\n\t"
-			"fsts	fpul, fr1\n\t"
-			"fsts	fpul, fr2\n\t"
-			"fsts	fpul, fr3\n\t"
-			"fsts	fpul, fr4\n\t"
-			"fsts	fpul, fr5\n\t"
-			"fsts	fpul, fr6\n\t"
-			"fsts	fpul, fr7\n\t"
-			"fsts	fpul, fr8\n\t"
-			"fsts	fpul, fr9\n\t"
-			"fsts	fpul, fr10\n\t"
-			"fsts	fpul, fr11\n\t"
-			"fsts	fpul, fr12\n\t"
-			"fsts	fpul, fr13\n\t"
-			"fsts	fpul, fr14\n\t"
-			"fsts	fpul, fr15\n\t"
-			"frchg\n\t"
-			"fsts	fpul, fr0\n\t"
-			"fsts	fpul, fr1\n\t"
-			"fsts	fpul, fr2\n\t"
-			"fsts	fpul, fr3\n\t"
-			"fsts	fpul, fr4\n\t"
-			"fsts	fpul, fr5\n\t"
-			"fsts	fpul, fr6\n\t"
-			"fsts	fpul, fr7\n\t"
-			"fsts	fpul, fr8\n\t"
-			"fsts	fpul, fr9\n\t"
-			"fsts	fpul, fr10\n\t"
-			"fsts	fpul, fr11\n\t"
-			"fsts	fpul, fr12\n\t"
-			"fsts	fpul, fr13\n\t"
-			"fsts	fpul, fr14\n\t"
-			"fsts	fpul, fr15\n\t"
-			"frchg\n\t"
-			"lds	%2, fpscr\n\t"
-			:	/* no output */
-			:"r" (0), "r"(FPSCR_RCHG), "r"(FPSCR_INIT));
-	disable_fpu();
-}
-
 /**
  *      denormal_to_double - Given denormalized float number,
  *                           store double float
@@ -282,9 +231,9 @@
 		/* fcnvsd */
 		struct task_struct *tsk = current;
 
-		if ((tsk->thread.fpu.hard.fpscr & FPSCR_CAUSE_ERROR))
+		if ((tsk->thread.xstate->hardfpu.fpscr & FPSCR_CAUSE_ERROR))
 			/* FPU error */
-			denormal_to_double(&tsk->thread.fpu.hard,
+			denormal_to_double(&tsk->thread.xstate->hardfpu,
 					   (finsn >> 8) & 0xf);
 		else
 			return 0;
@@ -300,9 +249,9 @@
 
 		n = (finsn >> 8) & 0xf;
 		m = (finsn >> 4) & 0xf;
-		hx = tsk->thread.fpu.hard.fp_regs[n];
-		hy = tsk->thread.fpu.hard.fp_regs[m];
-		fpscr = tsk->thread.fpu.hard.fpscr;
+		hx = tsk->thread.xstate->hardfpu.fp_regs[n];
+		hy = tsk->thread.xstate->hardfpu.fp_regs[m];
+		fpscr = tsk->thread.xstate->hardfpu.fpscr;
 		prec = fpscr & FPSCR_DBL_PRECISION;
 
 		if ((fpscr & FPSCR_CAUSE_ERROR)
@@ -312,18 +261,18 @@
 
 			/* FPU error because of denormal (doubles) */
 			llx = ((long long)hx << 32)
-			    | tsk->thread.fpu.hard.fp_regs[n + 1];
+			    | tsk->thread.xstate->hardfpu.fp_regs[n + 1];
 			lly = ((long long)hy << 32)
-			    | tsk->thread.fpu.hard.fp_regs[m + 1];
+			    | tsk->thread.xstate->hardfpu.fp_regs[m + 1];
 			llx = float64_mul(llx, lly);
-			tsk->thread.fpu.hard.fp_regs[n] = llx >> 32;
-			tsk->thread.fpu.hard.fp_regs[n + 1] = llx & 0xffffffff;
+			tsk->thread.xstate->hardfpu.fp_regs[n] = llx >> 32;
+			tsk->thread.xstate->hardfpu.fp_regs[n + 1] = llx & 0xffffffff;
 		} else if ((fpscr & FPSCR_CAUSE_ERROR)
 			   && (!prec && ((hx & 0x7fffffff) < 0x00800000
 					 || (hy & 0x7fffffff) < 0x00800000))) {
 			/* FPU error because of denormal (floats) */
 			hx = float32_mul(hx, hy);
-			tsk->thread.fpu.hard.fp_regs[n] = hx;
+			tsk->thread.xstate->hardfpu.fp_regs[n] = hx;
 		} else
 			return 0;
 
@@ -338,9 +287,9 @@
 
 		n = (finsn >> 8) & 0xf;
 		m = (finsn >> 4) & 0xf;
-		hx = tsk->thread.fpu.hard.fp_regs[n];
-		hy = tsk->thread.fpu.hard.fp_regs[m];
-		fpscr = tsk->thread.fpu.hard.fpscr;
+		hx = tsk->thread.xstate->hardfpu.fp_regs[n];
+		hy = tsk->thread.xstate->hardfpu.fp_regs[m];
+		fpscr = tsk->thread.xstate->hardfpu.fpscr;
 		prec = fpscr & FPSCR_DBL_PRECISION;
 
 		if ((fpscr & FPSCR_CAUSE_ERROR)
@@ -350,15 +299,15 @@
 
 			/* FPU error because of denormal (doubles) */
 			llx = ((long long)hx << 32)
-			    | tsk->thread.fpu.hard.fp_regs[n + 1];
+			    | tsk->thread.xstate->hardfpu.fp_regs[n + 1];
 			lly = ((long long)hy << 32)
-			    | tsk->thread.fpu.hard.fp_regs[m + 1];
+			    | tsk->thread.xstate->hardfpu.fp_regs[m + 1];
 			if ((finsn & 0xf00f) == 0xf000)
 				llx = float64_add(llx, lly);
 			else
 				llx = float64_sub(llx, lly);
-			tsk->thread.fpu.hard.fp_regs[n] = llx >> 32;
-			tsk->thread.fpu.hard.fp_regs[n + 1] = llx & 0xffffffff;
+			tsk->thread.xstate->hardfpu.fp_regs[n] = llx >> 32;
+			tsk->thread.xstate->hardfpu.fp_regs[n + 1] = llx & 0xffffffff;
 		} else if ((fpscr & FPSCR_CAUSE_ERROR)
 			   && (!prec && ((hx & 0x7fffffff) < 0x00800000
 					 || (hy & 0x7fffffff) < 0x00800000))) {
@@ -367,7 +316,7 @@
 				hx = float32_add(hx, hy);
 			else
 				hx = float32_sub(hx, hy);
-			tsk->thread.fpu.hard.fp_regs[n] = hx;
+			tsk->thread.xstate->hardfpu.fp_regs[n] = hx;
 		} else
 			return 0;
 
@@ -382,9 +331,9 @@
 
 		n = (finsn >> 8) & 0xf;
 		m = (finsn >> 4) & 0xf;
-		hx = tsk->thread.fpu.hard.fp_regs[n];
-		hy = tsk->thread.fpu.hard.fp_regs[m];
-		fpscr = tsk->thread.fpu.hard.fpscr;
+		hx = tsk->thread.xstate->hardfpu.fp_regs[n];
+		hy = tsk->thread.xstate->hardfpu.fp_regs[m];
+		fpscr = tsk->thread.xstate->hardfpu.fpscr;
 		prec = fpscr & FPSCR_DBL_PRECISION;
 
 		if ((fpscr & FPSCR_CAUSE_ERROR)
@@ -394,20 +343,20 @@
 
 			/* FPU error because of denormal (doubles) */
 			llx = ((long long)hx << 32)
-			    | tsk->thread.fpu.hard.fp_regs[n + 1];
+			    | tsk->thread.xstate->hardfpu.fp_regs[n + 1];
 			lly = ((long long)hy << 32)
-			    | tsk->thread.fpu.hard.fp_regs[m + 1];
+			    | tsk->thread.xstate->hardfpu.fp_regs[m + 1];
 
 			llx = float64_div(llx, lly);
 
-			tsk->thread.fpu.hard.fp_regs[n] = llx >> 32;
-			tsk->thread.fpu.hard.fp_regs[n + 1] = llx & 0xffffffff;
+			tsk->thread.xstate->hardfpu.fp_regs[n] = llx >> 32;
+			tsk->thread.xstate->hardfpu.fp_regs[n + 1] = llx & 0xffffffff;
 		} else if ((fpscr & FPSCR_CAUSE_ERROR)
 			   && (!prec && ((hx & 0x7fffffff) < 0x00800000
 					 || (hy & 0x7fffffff) < 0x00800000))) {
 			/* FPU error because of denormal (floats) */
 			hx = float32_div(hx, hy);
-			tsk->thread.fpu.hard.fp_regs[n] = hx;
+			tsk->thread.xstate->hardfpu.fp_regs[n] = hx;
 		} else
 			return 0;
 
@@ -420,17 +369,17 @@
 		unsigned int hx;
 
 		m = (finsn >> 8) & 0x7;
-		hx = tsk->thread.fpu.hard.fp_regs[m];
+		hx = tsk->thread.xstate->hardfpu.fp_regs[m];
 
-		if ((tsk->thread.fpu.hard.fpscr & FPSCR_CAUSE_ERROR)
+		if ((tsk->thread.xstate->hardfpu.fpscr & FPSCR_CAUSE_ERROR)
 			&& ((hx & 0x7fffffff) < 0x00100000)) {
 			/* subnormal double to float conversion */
 			long long llx;
 
-			llx = ((long long)tsk->thread.fpu.hard.fp_regs[m] << 32)
-			    | tsk->thread.fpu.hard.fp_regs[m + 1];
+			llx = ((long long)tsk->thread.xstate->hardfpu.fp_regs[m] << 32)
+			    | tsk->thread.xstate->hardfpu.fp_regs[m + 1];
 
-			tsk->thread.fpu.hard.fpul = float64_to_float32(llx);
+			tsk->thread.xstate->hardfpu.fpul = float64_to_float32(llx);
 		} else
 			return 0;
 
@@ -449,7 +398,7 @@
 int float_rounding_mode(void)
 {
 	struct task_struct *tsk = current;
-	int roundingMode = FPSCR_ROUNDING_MODE(tsk->thread.fpu.hard.fpscr);
+	int roundingMode = FPSCR_ROUNDING_MODE(tsk->thread.xstate->hardfpu.fpscr);
 	return roundingMode;
 }
 
@@ -461,16 +410,16 @@
 	__unlazy_fpu(tsk, regs);
 	fpu_exception_flags = 0;
 	if (ieee_fpe_handler(regs)) {
-		tsk->thread.fpu.hard.fpscr &=
+		tsk->thread.xstate->hardfpu.fpscr &=
 		    ~(FPSCR_CAUSE_MASK | FPSCR_FLAG_MASK);
-		tsk->thread.fpu.hard.fpscr |= fpu_exception_flags;
+		tsk->thread.xstate->hardfpu.fpscr |= fpu_exception_flags;
 		/* Set the FPSCR flag as well as cause bits - simply
 		 * replicate the cause */
-		tsk->thread.fpu.hard.fpscr |= (fpu_exception_flags >> 10);
+		tsk->thread.xstate->hardfpu.fpscr |= (fpu_exception_flags >> 10);
 		grab_fpu(regs);
 		restore_fpu(tsk);
 		task_thread_info(tsk)->status |= TS_USEDFPU;
-		if ((((tsk->thread.fpu.hard.fpscr & FPSCR_ENABLE_MASK) >> 7) &
+		if ((((tsk->thread.xstate->hardfpu.fpscr & FPSCR_ENABLE_MASK) >> 7) &
 		     (fpu_exception_flags >> 2)) == 0) {
 			return;
 		}
@@ -478,33 +427,3 @@
 
 	force_sig(SIGFPE, tsk);
 }
-
-void fpu_state_restore(struct pt_regs *regs)
-{
-	struct task_struct *tsk = current;
-
-	grab_fpu(regs);
-	if (unlikely(!user_mode(regs))) {
-		printk(KERN_ERR "BUG: FPU is used in kernel mode.\n");
-		BUG();
-		return;
-	}
-
-	if (likely(used_math())) {
-		/* Using the FPU again.  */
-		restore_fpu(tsk);
-	} else {
-		/* First time FPU user.  */
-		fpu_init();
-		set_used_math();
-	}
-	task_thread_info(tsk)->status |= TS_USEDFPU;
-	tsk->fpu_counter++;
-}
-
-BUILD_TRAP_HANDLER(fpu_state_restore)
-{
-	TRAP_HANDLER_DECL;
-
-	fpu_state_restore(regs);
-}
diff --git a/arch/sh/kernel/process.c b/arch/sh/kernel/process.c
index 077e06e..81add9b 100644
--- a/arch/sh/kernel/process.c
+++ b/arch/sh/kernel/process.c
@@ -2,6 +2,32 @@
 #include <linux/kernel.h>
 #include <linux/sched.h>
 
+struct kmem_cache *task_xstate_cachep = NULL;
+unsigned int xstate_size;
+
+int arch_dup_task_struct(struct task_struct *dst, struct task_struct *src)
+{
+	*dst = *src;
+
+	if (src->thread.xstate) {
+		dst->thread.xstate = kmem_cache_alloc(task_xstate_cachep,
+						      GFP_KERNEL);
+		if (!dst->thread.xstate)
+			return -ENOMEM;
+		memcpy(dst->thread.xstate, src->thread.xstate, xstate_size);
+	}
+
+	return 0;
+}
+
+void free_thread_xstate(struct task_struct *tsk)
+{
+	if (tsk->thread.xstate) {
+		kmem_cache_free(task_xstate_cachep, tsk->thread.xstate);
+		tsk->thread.xstate = NULL;
+	}
+}
+
 #if THREAD_SHIFT < PAGE_SHIFT
 static struct kmem_cache *thread_info_cache;
 
@@ -20,6 +46,7 @@
 
 void free_thread_info(struct thread_info *ti)
 {
+	free_thread_xstate(ti->task);
 	kmem_cache_free(thread_info_cache, ti);
 }
 
@@ -41,6 +68,33 @@
 
 void free_thread_info(struct thread_info *ti)
 {
+	free_thread_xstate(ti->task);
 	free_pages((unsigned long)ti, THREAD_SIZE_ORDER);
 }
 #endif /* THREAD_SHIFT < PAGE_SHIFT */
+
+void arch_task_cache_init(void)
+{
+	if (!xstate_size)
+		return;
+
+	task_xstate_cachep = kmem_cache_create("task_xstate", xstate_size,
+					       __alignof__(union thread_xstate),
+					       SLAB_PANIC | SLAB_NOTRACK, NULL);
+}
+
+#ifdef CONFIG_SH_FPU_EMU
+# define HAVE_SOFTFP	1
+#else
+# define HAVE_SOFTFP	0
+#endif
+
+void init_thread_xstate(void)
+{
+	if (boot_cpu_data.flags & CPU_HAS_FPU)
+		xstate_size = sizeof(struct sh_fpu_hard_struct);
+	else if (HAVE_SOFTFP)
+		xstate_size = sizeof(struct sh_fpu_soft_struct);
+	else
+		xstate_size = 0;
+}
diff --git a/arch/sh/kernel/process_32.c b/arch/sh/kernel/process_32.c
index c436140..03de657 100644
--- a/arch/sh/kernel/process_32.c
+++ b/arch/sh/kernel/process_32.c
@@ -156,6 +156,8 @@
 	regs->sr = SR_FD;
 	regs->pc = new_pc;
 	regs->regs[15] = new_sp;
+
+	free_thread_xstate(current);
 }
 EXPORT_SYMBOL(start_thread);
 
@@ -316,7 +318,7 @@
 
 	/* we're going to use this soon, after a few expensive things */
 	if (next->fpu_counter > 5)
-		prefetch(&next_t->fpu.hard);
+		prefetch(next_t->xstate);
 
 #ifdef CONFIG_MMU
 	/*
@@ -353,7 +355,7 @@
 	 * chances of needing FPU soon are obviously high now
 	 */
 	if (next->fpu_counter > 5)
-		fpu_state_restore(task_pt_regs(next));
+		__fpu_state_restore();
 
 	return prev;
 }
diff --git a/arch/sh/kernel/ptrace_32.c b/arch/sh/kernel/ptrace_32.c
index 9be35f3..be9b5dc 100644
--- a/arch/sh/kernel/ptrace_32.c
+++ b/arch/sh/kernel/ptrace_32.c
@@ -163,10 +163,10 @@
 
 	if ((boot_cpu_data.flags & CPU_HAS_FPU))
 		return user_regset_copyout(&pos, &count, &kbuf, &ubuf,
-					   &target->thread.fpu.hard, 0, -1);
+					   &target->thread.xstate->hardfpu, 0, -1);
 
 	return user_regset_copyout(&pos, &count, &kbuf, &ubuf,
-				   &target->thread.fpu.soft, 0, -1);
+				   &target->thread.xstate->softfpu, 0, -1);
 }
 
 static int fpregs_set(struct task_struct *target,
@@ -184,10 +184,10 @@
 
 	if ((boot_cpu_data.flags & CPU_HAS_FPU))
 		return user_regset_copyin(&pos, &count, &kbuf, &ubuf,
-					  &target->thread.fpu.hard, 0, -1);
+					  &target->thread.xstate->hardfpu, 0, -1);
 
 	return user_regset_copyin(&pos, &count, &kbuf, &ubuf,
-				  &target->thread.fpu.soft, 0, -1);
+				  &target->thread.xstate->softfpu, 0, -1);
 }
 
 static int fpregs_active(struct task_struct *target,
@@ -333,7 +333,7 @@
 				else
 					tmp = 0;
 			} else
-				tmp = ((long *)&child->thread.fpu)
+				tmp = ((long *)child->thread.xstate)
 					[(addr - (long)&dummy->fpu) >> 2];
 		} else if (addr == (long) &dummy->u_fpvalid)
 			tmp = !!tsk_used_math(child);
@@ -362,7 +362,7 @@
 		else if (addr >= (long) &dummy->fpu &&
 			 addr < (long) &dummy->u_fpvalid) {
 			set_stopped_child_used_math(child);
-			((long *)&child->thread.fpu)
+			((long *)child->thread.xstate)
 				[(addr - (long)&dummy->fpu) >> 2] = data;
 			ret = 0;
 		} else if (addr == (long) &dummy->u_fpvalid) {
diff --git a/arch/sh/kernel/signal_32.c b/arch/sh/kernel/signal_32.c
index 12815ce..6a7cce7 100644
--- a/arch/sh/kernel/signal_32.c
+++ b/arch/sh/kernel/signal_32.c
@@ -150,7 +150,7 @@
 		return 0;
 
 	set_used_math();
-	return __copy_from_user(&tsk->thread.fpu.hard, &sc->sc_fpregs[0],
+	return __copy_from_user(&tsk->thread.xstate->hardfpu, &sc->sc_fpregs[0],
 				sizeof(long)*(16*2+2));
 }
 
@@ -175,7 +175,7 @@
 	clear_used_math();
 
 	unlazy_fpu(tsk, regs);
-	return __copy_to_user(&sc->sc_fpregs[0], &tsk->thread.fpu.hard,
+	return __copy_to_user(&sc->sc_fpregs[0], &tsk->thread.xstate->hardfpu,
 			      sizeof(long)*(16*2+2));
 }
 #endif /* CONFIG_SH_FPU */
diff --git a/arch/sh/math-emu/math.c b/arch/sh/math-emu/math.c
index d6c15ca..1fcdb12 100644
--- a/arch/sh/math-emu/math.c
+++ b/arch/sh/math-emu/math.c
@@ -471,10 +471,10 @@
  *	denormal_to_double - Given denormalized float number,
  *	                     store double float
  *
- *	@fpu: Pointer to sh_fpu_hard structure
+ *	@fpu: Pointer to sh_fpu_soft structure
  *	@n: Index to FP register
  */
-static void denormal_to_double(struct sh_fpu_hard_struct *fpu, int n)
+static void denormal_to_double(struct sh_fpu_soft_struct *fpu, int n)
 {
 	unsigned long du, dl;
 	unsigned long x = fpu->fpul;
@@ -552,11 +552,11 @@
 	if ((finsn & 0xf1ff) == 0xf0ad) { /* fcnvsd */
 		struct task_struct *tsk = current;
 
-		if ((tsk->thread.fpu.hard.fpscr & (1 << 17))) {
+		if ((tsk->thread.xstate->softfpu.fpscr & (1 << 17))) {
 			/* FPU error */
-			denormal_to_double (&tsk->thread.fpu.hard,
+			denormal_to_double (&tsk->thread.xstate->softfpu,
 					    (finsn >> 8) & 0xf);
-			tsk->thread.fpu.hard.fpscr &=
+			tsk->thread.xstate->softfpu.fpscr &=
 				~(FPSCR_CAUSE_MASK | FPSCR_FLAG_MASK);
 			task_thread_info(tsk)->status |= TS_USEDFPU;
 		} else {
@@ -617,7 +617,7 @@
 int do_fpu_inst(unsigned short inst, struct pt_regs *regs)
 {
 	struct task_struct *tsk = current;
-	struct sh_fpu_soft_struct *fpu = &(tsk->thread.fpu.soft);
+	struct sh_fpu_soft_struct *fpu = &(tsk->thread.xstate->softfpu);
 
 	if (!(task_thread_info(tsk)->status & TS_USEDFPU)) {
 		/* initialize once. */