diff --git a/include/asm-sh/timer.h b/include/asm-sh/timer.h
new file mode 100644
index 0000000..dd6579c
--- /dev/null
+++ b/include/asm-sh/timer.h
@@ -0,0 +1,42 @@
+#ifndef __ASM_SH_TIMER_H
+#define __ASM_SH_TIMER_H
+
+#include <linux/sysdev.h>
+#include <asm/cpu/timer.h>
+
+struct sys_timer_ops {
+	int (*init)(void);
+	unsigned long (*get_offset)(void);
+	unsigned long (*get_frequency)(void);
+};
+
+struct sys_timer {
+	const char		*name;
+
+	struct sys_device	dev;
+	struct sys_timer_ops	*ops;
+};
+
+#define TICK_SIZE (tick_nsec / 1000)
+
+extern struct sys_timer tmu_timer;
+extern struct sys_timer *sys_timer;
+
+static inline unsigned long get_timer_offset(void)
+{
+	return sys_timer->ops->get_offset();
+}
+
+static inline unsigned long get_timer_frequency(void)
+{
+	return sys_timer->ops->get_frequency();
+}
+
+/* arch/sh/kernel/timers/timer.c */
+struct sys_timer *get_sys_timer(void);
+
+/* arch/sh/kernel/time.c */
+void handle_timer_tick(struct pt_regs *);
+
+#endif /* __ASM_SH_TIMER_H */
+