diff --git a/fs/xfs/Kconfig b/fs/xfs/Kconfig
index 29228f5899c..480f28127f0 100644
--- a/fs/xfs/Kconfig
+++ b/fs/xfs/Kconfig
@@ -39,6 +39,7 @@ config XFS_QUOTA
 config XFS_POSIX_ACL
 	bool "XFS POSIX ACL support"
 	depends on XFS_FS
+	select FS_POSIX_ACL
 	help
 	  POSIX Access Control Lists (ACLs) support permissions for users and
 	  groups beyond the owner/group/world scheme.
diff --git a/fs/xfs/Makefile b/fs/xfs/Makefile
index 222c59e541c..7a59daed178 100644
--- a/fs/xfs/Makefile
+++ b/fs/xfs/Makefile
@@ -40,7 +40,7 @@ xfs-$(CONFIG_PROC_FS)		+= quota/xfs_qm_stats.o
 endif
 
 xfs-$(CONFIG_XFS_RT)		+= xfs_rtalloc.o
-xfs-$(CONFIG_XFS_POSIX_ACL)	+= xfs_acl.o
+xfs-$(CONFIG_XFS_POSIX_ACL)	+= $(XFS_LINUX)/xfs_acl.o
 xfs-$(CONFIG_PROC_FS)		+= $(XFS_LINUX)/xfs_stats.o
 xfs-$(CONFIG_SYSCTL)		+= $(XFS_LINUX)/xfs_sysctl.o
 xfs-$(CONFIG_COMPAT)		+= $(XFS_LINUX)/xfs_ioctl32.o
diff --git a/fs/xfs/linux-2.6/xfs_acl.c b/fs/xfs/linux-2.6/xfs_acl.c
new file mode 100644
index 00000000000..1e9d1246eeb
--- /dev/null
+++ b/fs/xfs/linux-2.6/xfs_acl.c
@@ -0,0 +1,523 @@
+/*
+ * Copyright (c) 2008, Christoph Hellwig
+ * All Rights Reserved.
+ *
+ * This program is free software; you can redistribute it and/or
+ * modify it under the terms of the GNU General Public License as
+ * published by the Free Software Foundation.
+ *
+ * This program is distributed in the hope that it would be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU General Public License for more details.
+ *
+ * You should have received a copy of the GNU General Public License
+ * along with this program; if not, write the Free Software Foundation,
+ * Inc.,  51 Franklin St, Fifth Floor, Boston, MA  02110-1301  USA
+ */
+#include "xfs.h"
+#include "xfs_acl.h"
+#include "xfs_attr.h"
+#include "xfs_bmap_btree.h"
+#include "xfs_inode.h"
+#include "xfs_vnodeops.h"
+#include <linux/xattr.h>
+#include <linux/posix_acl_xattr.h>
+
+
+#define XFS_ACL_NOT_CACHED	((void *)-1)
+
+/*
+ * Locking scheme:
+ *  - all ACL updates are protected by inode->i_mutex, which is taken before
+ *    calling into this file.
+ *  - access and updates to the ip->i_acl and ip->i_default_acl pointers are
+ *    protected by inode->i_lock.
+ */
+
+STATIC struct posix_acl *
+xfs_acl_from_disk(struct xfs_acl *aclp)
+{
+	struct posix_acl_entry *acl_e;
+	struct posix_acl *acl;
+	struct xfs_acl_entry *ace;
+	int count, i;
+
+	count = be32_to_cpu(aclp->acl_cnt);
+
+	acl = posix_acl_alloc(count, GFP_KERNEL);
+	if (!acl)
+		return ERR_PTR(-ENOMEM);
+
+	for (i = 0; i < count; i++) {
+		acl_e = &acl->a_entries[i];
+		ace = &aclp->acl_entry[i];
+
+		/*
+		 * The tag is 32 bits on disk and 16 bits in core.
+		 *
+		 * Because every access to it goes through the core
+		 * format first this is not a problem.
+		 */
+		acl_e->e_tag = be32_to_cpu(ace->ae_tag);
+		acl_e->e_perm = be16_to_cpu(ace->ae_perm);
+
+		switch (acl_e->e_tag) {
+		case ACL_USER:
+		case ACL_GROUP:
+			acl_e->e_id = be32_to_cpu(ace->ae_id);
+			break;
+		case ACL_USER_OBJ:
+		case ACL_GROUP_OBJ:
+		case ACL_MASK:
+		case ACL_OTHER:
+			acl_e->e_id = ACL_UNDEFINED_ID;
+			break;
+		default:
+			goto fail;
+		}
+	}
+	return acl;
+
+fail:
+	posix_acl_release(acl);
+	return ERR_PTR(-EINVAL);
+}
+
+STATIC void
+xfs_acl_to_disk(struct xfs_acl *aclp, const struct posix_acl *acl)
+{
+	const struct posix_acl_entry *acl_e;
+	struct xfs_acl_entry *ace;
+	int i;
+
+	aclp->acl_cnt = cpu_to_be32(acl->a_count);
+	for (i = 0; i < acl->a_count; i++) {
+		ace = &aclp->acl_entry[i];
+		acl_e = &acl->a_entries[i];
+
+		ace->ae_tag = cpu_to_be32(acl_e->e_tag);
+		ace->ae_id = cpu_to_be32(acl_e->e_id);
+		ace->ae_perm = cpu_to_be16(acl_e->e_perm);
+	}
+}
+
+/*
+ * Update the cached ACL pointer in the inode.
+ *
+ * Because we don't hold any locks while reading/writing the attribute
+ * from/to disk another thread could have raced and updated the cached
+ * ACL value before us. In that case we release the previous cached value
+ * and update it with our new value.
+ */
+STATIC void
+xfs_update_cached_acl(struct inode *inode, struct posix_acl **p_acl,
+		struct posix_acl *acl)
+{
+	spin_lock(&inode->i_lock);
+	if (*p_acl && *p_acl != XFS_ACL_NOT_CACHED)
+		posix_acl_release(*p_acl);
+	*p_acl = posix_acl_dup(acl);
+	spin_unlock(&inode->i_lock);
+}
+
+struct posix_acl *
+xfs_get_acl(struct inode *inode, int type)
+{
+	struct xfs_inode *ip = XFS_I(inode);
+	struct posix_acl *acl = NULL, **p_acl;
+	struct xfs_acl *xfs_acl;
+	int len = sizeof(struct xfs_acl);
+	char *ea_name;
+	int error;
+
+	switch (type) {
+	case ACL_TYPE_ACCESS:
+		ea_name = SGI_ACL_FILE;
+		p_acl = &ip->i_acl;
+		break;
+	case ACL_TYPE_DEFAULT:
+		ea_name = SGI_ACL_DEFAULT;
+		p_acl = &ip->i_default_acl;
+		break;
+	default:
+		return ERR_PTR(-EINVAL);
+	}
+
+	spin_lock(&inode->i_lock);
+	if (*p_acl != XFS_ACL_NOT_CACHED)
+		acl = posix_acl_dup(*p_acl);
+	spin_unlock(&inode->i_lock);
+
+	/*
+	 * If we have a cached ACLs value just return it, not need to
+	 * go out to the disk.
+	 */
+	if (acl)
+		return acl;
+
+	xfs_acl = kzalloc(sizeof(struct xfs_acl), GFP_KERNEL);
+	if (!xfs_acl)
+		return ERR_PTR(-ENOMEM);
+
+	error = -xfs_attr_get(ip, ea_name, (char *)xfs_acl, &len, ATTR_ROOT);
+	if (error) {
+		/*
+		 * If the attribute doesn't exist make sure we have a negative
+		 * cache entry, for any other error assume it is transient and
+		 * leave the cache entry as XFS_ACL_NOT_CACHED.
+		 */
+		if (error == -ENOATTR) {
+			acl = NULL;
+			goto out_update_cache;
+		}
+		goto out;
+	}
+
+	acl = xfs_acl_from_disk(xfs_acl);
+	if (IS_ERR(acl))
+		goto out;
+
+ out_update_cache:
+	xfs_update_cached_acl(inode, p_acl, acl);
+ out:
+	kfree(xfs_acl);
+	return acl;
+}
+
+STATIC int
+xfs_set_acl(struct inode *inode, int type, struct posix_acl *acl)
+{
+	struct xfs_inode *ip = XFS_I(inode);
+	struct posix_acl **p_acl;
+	char *ea_name;
+	int error;
+
+	if (S_ISLNK(inode->i_mode))
+		return -EOPNOTSUPP;
+
+	switch (type) {
+	case ACL_TYPE_ACCESS:
+		ea_name = SGI_ACL_FILE;
+		p_acl = &ip->i_acl;
+		break;
+	case ACL_TYPE_DEFAULT:
+		if (!S_ISDIR(inode->i_mode))
+			return acl ? -EACCES : 0;
+		ea_name = SGI_ACL_DEFAULT;
+		p_acl = &ip->i_default_acl;
+		break;
+	default:
+		return -EINVAL;
+	}
+
+	if (acl) {
+		struct xfs_acl *xfs_acl;
+		int len;
+
+		xfs_acl = kzalloc(sizeof(struct xfs_acl), GFP_KERNEL);
+		if (!xfs_acl)
+			return -ENOMEM;
+
+		xfs_acl_to_disk(xfs_acl, acl);
+		len = sizeof(struct xfs_acl) -
+			(sizeof(struct xfs_acl_entry) *
+			 (XFS_ACL_MAX_ENTRIES - acl->a_count));
+
+		error = -xfs_attr_set(ip, ea_name, (char *)xfs_acl,
+				len, ATTR_ROOT);
+
+		kfree(xfs_acl);
+	} else {
+		/*
+		 * A NULL ACL argument means we want to remove the ACL.
+		 */
+		error = -xfs_attr_remove(ip, ea_name, ATTR_ROOT);
+
+		/*
+		 * If the attribute didn't exist to start with that's fine.
+		 */
+		if (error == -ENOATTR)
+			error = 0;
+	}
+
+	if (!error)
+		xfs_update_cached_acl(inode, p_acl, acl);
+	return error;
+}
+
+int
+xfs_check_acl(struct inode *inode, int mask)
+{
+	struct xfs_inode *ip = XFS_I(inode);
+	struct posix_acl *acl;
+	int error = -EAGAIN;
+
+	xfs_itrace_entry(ip);
+
+	/*
+	 * If there is no attribute fork no ACL exists on this inode and
+	 * we can skip the whole exercise.
+	 */
+	if (!XFS_IFORK_Q(ip))
+		return -EAGAIN;
+
+	acl = xfs_get_acl(inode, ACL_TYPE_ACCESS);
+	if (IS_ERR(acl))
+		return PTR_ERR(acl);
+	if (acl) {
+		error = posix_acl_permission(inode, acl, mask);
+		posix_acl_release(acl);
+	}
+
+	return error;
+}
+
+static int
+xfs_set_mode(struct inode *inode, mode_t mode)
+{
+	int error = 0;
+
+	if (mode != inode->i_mode) {
+		struct iattr iattr;
+
+		iattr.ia_valid = ATTR_MODE;
+		iattr.ia_mode = mode;
+
+		error = -xfs_setattr(XFS_I(inode), &iattr, XFS_ATTR_NOACL);
+	}
+
+	return error;
+}
+
+static int
+xfs_acl_exists(struct inode *inode, char *name)
+{
+	int len = sizeof(struct xfs_acl);
+
+	return (xfs_attr_get(XFS_I(inode), name, NULL, &len,
+			    ATTR_ROOT|ATTR_KERNOVAL) == 0);
+}
+
+int
+posix_acl_access_exists(struct inode *inode)
+{
+	return xfs_acl_exists(inode, SGI_ACL_FILE);
+}
+
+int
+posix_acl_default_exists(struct inode *inode)
+{
+	if (!S_ISDIR(inode->i_mode))
+		return 0;
+	return xfs_acl_exists(inode, SGI_ACL_DEFAULT);
+}
+
+/*
+ * No need for i_mutex because the inode is not yet exposed to the VFS.
+ */
+int
+xfs_inherit_acl(struct inode *inode, struct posix_acl *default_acl)
+{
+	struct posix_acl *clone;
+	mode_t mode;
+	int error = 0, inherit = 0;
+
+	if (S_ISDIR(inode->i_mode)) {
+		error = xfs_set_acl(inode, ACL_TYPE_DEFAULT, default_acl);
+		if (error)
+			return error;
+	}
+
+	clone = posix_acl_clone(default_acl, GFP_KERNEL);
+	if (!clone)
+		return -ENOMEM;
+
+	mode = inode->i_mode;
+	error = posix_acl_create_masq(clone, &mode);
+	if (error < 0)
+		goto out_release_clone;
+
+	/*
+	 * If posix_acl_create_masq returns a positive value we need to
+	 * inherit a permission that can't be represented using the Unix
+	 * mode bits and we actually need to set an ACL.
+	 */
+	if (error > 0)
+		inherit = 1;
+
+	error = xfs_set_mode(inode, mode);
+	if (error)
+		goto out_release_clone;
+
+	if (inherit)
+		error = xfs_set_acl(inode, ACL_TYPE_ACCESS, clone);
+
+ out_release_clone:
+	posix_acl_release(clone);
+	return error;
+}
+
+int
+xfs_acl_chmod(struct inode *inode)
+{
+	struct posix_acl *acl, *clone;
+	int error;
+
+	if (S_ISLNK(inode->i_mode))
+		return -EOPNOTSUPP;
+
+	acl = xfs_get_acl(inode, ACL_TYPE_ACCESS);
+	if (IS_ERR(acl) || !acl)
+		return PTR_ERR(acl);
+
+	clone = posix_acl_clone(acl, GFP_KERNEL);
+	posix_acl_release(acl);
+	if (!clone)
+		return -ENOMEM;
+
+	error = posix_acl_chmod_masq(clone, inode->i_mode);
+	if (!error)
+		error = xfs_set_acl(inode, ACL_TYPE_ACCESS, clone);
+
+	posix_acl_release(clone);
+	return error;
+}
+
+void
+xfs_inode_init_acls(struct xfs_inode *ip)
+{
+	/*
+	 * No need for locking, inode is not live yet.
+	 */
+	ip->i_acl = XFS_ACL_NOT_CACHED;
+	ip->i_default_acl = XFS_ACL_NOT_CACHED;
+}
+
+void
+xfs_inode_clear_acls(struct xfs_inode *ip)
+{
+	/*
+	 * No need for locking here, the inode is not live anymore
+	 * and just about to be freed.
+	 */
+	if (ip->i_acl != XFS_ACL_NOT_CACHED)
+		posix_acl_release(ip->i_acl);
+	if (ip->i_default_acl != XFS_ACL_NOT_CACHED)
+		posix_acl_release(ip->i_default_acl);
+}
+
+
+/*
+ * System xattr handlers.
+ *
+ * Currently Posix ACLs are the only system namespace extended attribute
+ * handlers supported by XFS, so we just implement the handlers here.
+ * If we ever support other system extended attributes this will need
+ * some refactoring.
+ */
+
+static int
+xfs_decode_acl(const char *name)
+{
+	if (strcmp(name, "posix_acl_access") == 0)
+		return ACL_TYPE_ACCESS;
+	else if (strcmp(name, "posix_acl_default") == 0)
+		return ACL_TYPE_DEFAULT;
+	return -EINVAL;
+}
+
+static int
+xfs_xattr_system_get(struct inode *inode, const char *name,
+		void *value, size_t size)
+{
+	struct posix_acl *acl;
+	int type, error;
+
+	type = xfs_decode_acl(name);
+	if (type < 0)
+		return type;
+
+	acl = xfs_get_acl(inode, type);
+	if (IS_ERR(acl))
+		return PTR_ERR(acl);
+	if (acl == NULL)
+		return -ENODATA;
+
+	error = posix_acl_to_xattr(acl, value, size);
+	posix_acl_release(acl);
+
+	return error;
+}
+
+static int
+xfs_xattr_system_set(struct inode *inode, const char *name,
+		const void *value, size_t size, int flags)
+{
+	struct posix_acl *acl = NULL;
+	int error = 0, type;
+
+	type = xfs_decode_acl(name);
+	if (type < 0)
+		return type;
+	if (flags & XATTR_CREATE)
+		return -EINVAL;
+	if (type == ACL_TYPE_DEFAULT && !S_ISDIR(inode->i_mode))
+		return value ? -EACCES : 0;
+	if ((current_fsuid() != inode->i_uid) && !capable(CAP_FOWNER))
+		return -EPERM;
+
+	if (!value)
+		goto set_acl;
+
+	acl = posix_acl_from_xattr(value, size);
+	if (!acl) {
+		/*
+		 * acl_set_file(3) may request that we set default ACLs with
+		 * zero length -- defend (gracefully) against that here.
+		 */
+		goto out;
+	}
+	if (IS_ERR(acl)) {
+		error = PTR_ERR(acl);
+		goto out;
+	}
+
+	error = posix_acl_valid(acl);
+	if (error)
+		goto out_release;
+
+	error = -EINVAL;
+	if (acl->a_count > XFS_ACL_MAX_ENTRIES)
+		goto out_release;
+
+	if (type == ACL_TYPE_ACCESS) {
+		mode_t mode = inode->i_mode;
+		error = posix_acl_equiv_mode(acl, &mode);
+
+		if (error <= 0) {
+			posix_acl_release(acl);
+			acl = NULL;
+
+			if (error < 0)
+				return error;
+		}
+
+		error = xfs_set_mode(inode, mode);
+		if (error)
+			goto out_release;
+	}
+
+ set_acl:
+	error = xfs_set_acl(inode, type, acl);
+ out_release:
+	posix_acl_release(acl);
+ out:
+	return error;
+}
+
+struct xattr_handler xfs_xattr_system_handler = {
+	.prefix	= XATTR_SYSTEM_PREFIX,
+	.get	= xfs_xattr_system_get,
+	.set	= xfs_xattr_system_set,
+};
diff --git a/fs/xfs/linux-2.6/xfs_ioctl.c b/fs/xfs/linux-2.6/xfs_ioctl.c
index c7d684f02f8..182d4be9ffa 100644
--- a/fs/xfs/linux-2.6/xfs_ioctl.c
+++ b/fs/xfs/linux-2.6/xfs_ioctl.c
@@ -41,7 +41,6 @@
 #include "xfs_itable.h"
 #include "xfs_error.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_bmap.h"
 #include "xfs_buf_item.h"
diff --git a/fs/xfs/linux-2.6/xfs_iops.c b/fs/xfs/linux-2.6/xfs_iops.c
index 631d0137551..84e391ab70b 100644
--- a/fs/xfs/linux-2.6/xfs_iops.c
+++ b/fs/xfs/linux-2.6/xfs_iops.c
@@ -17,6 +17,7 @@
  */
 #include "xfs.h"
 #include "xfs_fs.h"
+#include "xfs_acl.h"
 #include "xfs_bit.h"
 #include "xfs_log.h"
 #include "xfs_inum.h"
@@ -51,6 +52,7 @@
 #include <linux/capability.h>
 #include <linux/xattr.h>
 #include <linux/namei.h>
+#include <linux/posix_acl.h>
 #include <linux/security.h>
 #include <linux/falloc.h>
 #include <linux/fiemap.h>
@@ -202,9 +204,8 @@ xfs_vn_mknod(
 {
 	struct inode	*inode;
 	struct xfs_inode *ip = NULL;
-	xfs_acl_t	*default_acl = NULL;
+	struct posix_acl *default_acl = NULL;
 	struct xfs_name	name;
-	int (*test_default_acl)(struct inode *) = _ACL_DEFAULT_EXISTS;
 	int		error;
 
 	/*
@@ -219,18 +220,14 @@ xfs_vn_mknod(
 		rdev = 0;
 	}
 
-	if (test_default_acl && test_default_acl(dir)) {
-		if (!_ACL_ALLOC(default_acl)) {
-			return -ENOMEM;
-		}
-		if (!_ACL_GET_DEFAULT(dir, default_acl)) {
-			_ACL_FREE(default_acl);
-			default_acl = NULL;
-		}
-	}
+	if (IS_POSIXACL(dir)) {
+		default_acl = xfs_get_acl(dir, ACL_TYPE_DEFAULT);
+		if (IS_ERR(default_acl))
+			return -PTR_ERR(default_acl);
 
-	if (IS_POSIXACL(dir) && !default_acl)
-		mode &= ~current->fs->umask;
+		if (!default_acl)
+			mode &= ~current->fs->umask;
+	}
 
 	xfs_dentry_to_name(&name, dentry);
 	error = xfs_create(XFS_I(dir), &name, mode, rdev, &ip, NULL);
@@ -244,10 +241,10 @@ xfs_vn_mknod(
 		goto out_cleanup_inode;
 
 	if (default_acl) {
-		error = _ACL_INHERIT(inode, mode, default_acl);
+		error = -xfs_inherit_acl(inode, default_acl);
 		if (unlikely(error))
 			goto out_cleanup_inode;
-		_ACL_FREE(default_acl);
+		posix_acl_release(default_acl);
 	}
 
 
@@ -257,8 +254,7 @@ xfs_vn_mknod(
  out_cleanup_inode:
 	xfs_cleanup_inode(dir, inode, dentry);
  out_free_acl:
-	if (default_acl)
-		_ACL_FREE(default_acl);
+	posix_acl_release(default_acl);
 	return -error;
 }
 
@@ -488,26 +484,6 @@ xfs_vn_put_link(
 		kfree(s);
 }
 
-#ifdef CONFIG_XFS_POSIX_ACL
-STATIC int
-xfs_check_acl(
-	struct inode		*inode,
-	int			mask)
-{
-	struct xfs_inode	*ip = XFS_I(inode);
-	int			error;
-
-	xfs_itrace_entry(ip);
-
-	if (XFS_IFORK_Q(ip)) {
-		error = xfs_acl_iaccess(ip, mask, NULL);
-		if (error != -1)
-			return -error;
-	}
-
-	return -EAGAIN;
-}
-
 STATIC int
 xfs_vn_permission(
 	struct inode		*inode,
@@ -515,9 +491,6 @@ xfs_vn_permission(
 {
 	return generic_permission(inode, mask, xfs_check_acl);
 }
-#else
-#define xfs_vn_permission NULL
-#endif
 
 STATIC int
 xfs_vn_getattr(
diff --git a/fs/xfs/linux-2.6/xfs_lrw.c b/fs/xfs/linux-2.6/xfs_lrw.c
index 9142192ccbe..7078974a6ee 100644
--- a/fs/xfs/linux-2.6/xfs_lrw.c
+++ b/fs/xfs/linux-2.6/xfs_lrw.c
@@ -42,7 +42,6 @@
 #include "xfs_error.h"
 #include "xfs_itable.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_inode_item.h"
 #include "xfs_buf_item.h"
diff --git a/fs/xfs/linux-2.6/xfs_super.c b/fs/xfs/linux-2.6/xfs_super.c
index d4e7ef8f8df..36fb8a657c5 100644
--- a/fs/xfs/linux-2.6/xfs_super.c
+++ b/fs/xfs/linux-2.6/xfs_super.c
@@ -43,7 +43,6 @@
 #include "xfs_itable.h"
 #include "xfs_fsops.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_buf_item.h"
 #include "xfs_utils.h"
@@ -1735,18 +1734,8 @@ xfs_init_zones(void)
 	if (!xfs_ili_zone)
 		goto out_destroy_inode_zone;
 
-#ifdef CONFIG_XFS_POSIX_ACL
-	xfs_acl_zone = kmem_zone_init(sizeof(xfs_acl_t), "xfs_acl");
-	if (!xfs_acl_zone)
-		goto out_destroy_ili_zone;
-#endif
-
 	return 0;
 
-#ifdef CONFIG_XFS_POSIX_ACL
- out_destroy_ili_zone:
-#endif
-	kmem_zone_destroy(xfs_ili_zone);
  out_destroy_inode_zone:
 	kmem_zone_destroy(xfs_inode_zone);
  out_destroy_efi_zone:
@@ -1780,9 +1769,6 @@ xfs_init_zones(void)
 STATIC void
 xfs_destroy_zones(void)
 {
-#ifdef CONFIG_XFS_POSIX_ACL
-	kmem_zone_destroy(xfs_acl_zone);
-#endif
 	kmem_zone_destroy(xfs_ili_zone);
 	kmem_zone_destroy(xfs_inode_zone);
 	kmem_zone_destroy(xfs_efi_zone);
diff --git a/fs/xfs/linux-2.6/xfs_xattr.c b/fs/xfs/linux-2.6/xfs_xattr.c
index 964621fde6e..497c7fb75cc 100644
--- a/fs/xfs/linux-2.6/xfs_xattr.c
+++ b/fs/xfs/linux-2.6/xfs_xattr.c
@@ -29,67 +29,6 @@
 #include <linux/xattr.h>
 
 
-/*
- * ACL handling.  Should eventually be moved into xfs_acl.c
- */
-
-static int
-xfs_decode_acl(const char *name)
-{
-	if (strcmp(name, "posix_acl_access") == 0)
-		return _ACL_TYPE_ACCESS;
-	else if (strcmp(name, "posix_acl_default") == 0)
-		return _ACL_TYPE_DEFAULT;
-	return -EINVAL;
-}
-
-/*
- * Get system extended attributes which at the moment only
- * includes Posix ACLs.
- */
-static int
-xfs_xattr_system_get(struct inode *inode, const char *name,
-		void *buffer, size_t size)
-{
-	int acl;
-
-	acl = xfs_decode_acl(name);
-	if (acl < 0)
-		return acl;
-
-	return xfs_acl_vget(inode, buffer, size, acl);
-}
-
-static int
-xfs_xattr_system_set(struct inode *inode, const char *name,
-		const void *value, size_t size, int flags)
-{
-	int acl;
-
-	acl = xfs_decode_acl(name);
-	if (acl < 0)
-		return acl;
-	if (flags & XATTR_CREATE)
-		return -EINVAL;
-
-	if (!value)
-		return xfs_acl_vremove(inode, acl);
-
-	return xfs_acl_vset(inode, (void *)value, size, acl);
-}
-
-static struct xattr_handler xfs_xattr_system_handler = {
-	.prefix	= XATTR_SYSTEM_PREFIX,
-	.get	= xfs_xattr_system_get,
-	.set	= xfs_xattr_system_set,
-};
-
-
-/*
- * Real xattr handling.  The only difference between the namespaces is
- * a flag passed to the low-level attr code.
- */
-
 static int
 __xfs_xattr_get(struct inode *inode, const char *name,
 		void *value, size_t size, int xflags)
@@ -199,7 +138,9 @@ struct xattr_handler *xfs_xattr_handlers[] = {
 	&xfs_xattr_user_handler,
 	&xfs_xattr_trusted_handler,
 	&xfs_xattr_security_handler,
+#ifdef CONFIG_XFS_POSIX_ACL
 	&xfs_xattr_system_handler,
+#endif
 	NULL
 };
 
@@ -310,7 +251,7 @@ xfs_vn_listxattr(struct dentry *dentry, char *data, size_t size)
 	/*
 	 * Then add the two synthetic ACL attributes.
 	 */
-	if (xfs_acl_vhasacl_access(inode)) {
+	if (posix_acl_access_exists(inode)) {
 		error = list_one_attr(POSIX_ACL_XATTR_ACCESS,
 				strlen(POSIX_ACL_XATTR_ACCESS) + 1,
 				data, size, &context.count);
@@ -318,7 +259,7 @@ xfs_vn_listxattr(struct dentry *dentry, char *data, size_t size)
 			return error;
 	}
 
-	if (xfs_acl_vhasacl_default(inode)) {
+	if (posix_acl_default_exists(inode)) {
 		error = list_one_attr(POSIX_ACL_XATTR_DEFAULT,
 				strlen(POSIX_ACL_XATTR_DEFAULT) + 1,
 				data, size, &context.count);
diff --git a/fs/xfs/quota/xfs_dquot.c b/fs/xfs/quota/xfs_dquot.c
index 4d6d051ee56..2f3f2229eaa 100644
--- a/fs/xfs/quota/xfs_dquot.c
+++ b/fs/xfs/quota/xfs_dquot.c
@@ -42,7 +42,6 @@
 #include "xfs_error.h"
 #include "xfs_itable.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_buf_item.h"
 #include "xfs_trans_space.h"
diff --git a/fs/xfs/quota/xfs_dquot_item.c b/fs/xfs/quota/xfs_dquot_item.c
index 1728f6a7c4f..d0d4a9a0bbd 100644
--- a/fs/xfs/quota/xfs_dquot_item.c
+++ b/fs/xfs/quota/xfs_dquot_item.c
@@ -42,7 +42,6 @@
 #include "xfs_error.h"
 #include "xfs_itable.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_buf_item.h"
 #include "xfs_trans_priv.h"
diff --git a/fs/xfs/quota/xfs_qm.c b/fs/xfs/quota/xfs_qm.c
index 22b7c8d364e..45b1bfef738 100644
--- a/fs/xfs/quota/xfs_qm.c
+++ b/fs/xfs/quota/xfs_qm.c
@@ -42,7 +42,6 @@
 #include "xfs_error.h"
 #include "xfs_bmap.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_buf_item.h"
 #include "xfs_trans_space.h"
diff --git a/fs/xfs/quota/xfs_qm_bhv.c b/fs/xfs/quota/xfs_qm_bhv.c
index 56a5965f3c8..a5346630dfa 100644
--- a/fs/xfs/quota/xfs_qm_bhv.c
+++ b/fs/xfs/quota/xfs_qm_bhv.c
@@ -42,7 +42,6 @@
 #include "xfs_rtalloc.h"
 #include "xfs_error.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_buf_item.h"
 #include "xfs_qm.h"
diff --git a/fs/xfs/quota/xfs_qm_stats.c b/fs/xfs/quota/xfs_qm_stats.c
index 709f5f545cf..21b08c0396a 100644
--- a/fs/xfs/quota/xfs_qm_stats.c
+++ b/fs/xfs/quota/xfs_qm_stats.c
@@ -42,7 +42,6 @@
 #include "xfs_rtalloc.h"
 #include "xfs_error.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_buf_item.h"
 #include "xfs_qm.h"
diff --git a/fs/xfs/quota/xfs_qm_syscalls.c b/fs/xfs/quota/xfs_qm_syscalls.c
index 7126f855e14..4e4276b956e 100644
--- a/fs/xfs/quota/xfs_qm_syscalls.c
+++ b/fs/xfs/quota/xfs_qm_syscalls.c
@@ -45,7 +45,6 @@
 #include "xfs_rtalloc.h"
 #include "xfs_error.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_buf_item.h"
 #include "xfs_utils.h"
diff --git a/fs/xfs/quota/xfs_trans_dquot.c b/fs/xfs/quota/xfs_trans_dquot.c
index eafa7ab3408..97ac9640be9 100644
--- a/fs/xfs/quota/xfs_trans_dquot.c
+++ b/fs/xfs/quota/xfs_trans_dquot.c
@@ -42,7 +42,6 @@
 #include "xfs_rtalloc.h"
 #include "xfs_error.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_buf_item.h"
 #include "xfs_trans_priv.h"
diff --git a/fs/xfs/xfs_acl.c b/fs/xfs/xfs_acl.c
deleted file mode 100644
index a8cdd73999a..00000000000
--- a/fs/xfs/xfs_acl.c
+++ /dev/null
@@ -1,874 +0,0 @@
-/*
- * Copyright (c) 2001-2002,2005 Silicon Graphics, Inc.
- * All Rights Reserved.
- *
- * This program is free software; you can redistribute it and/or
- * modify it under the terms of the GNU General Public License as
- * published by the Free Software Foundation.
- *
- * This program is distributed in the hope that it would be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
- *
- * You should have received a copy of the GNU General Public License
- * along with this program; if not, write the Free Software Foundation,
- * Inc.,  51 Franklin St, Fifth Floor, Boston, MA  02110-1301  USA
- */
-#include "xfs.h"
-#include "xfs_fs.h"
-#include "xfs_types.h"
-#include "xfs_bit.h"
-#include "xfs_inum.h"
-#include "xfs_ag.h"
-#include "xfs_dir2.h"
-#include "xfs_bmap_btree.h"
-#include "xfs_alloc_btree.h"
-#include "xfs_ialloc_btree.h"
-#include "xfs_dir2_sf.h"
-#include "xfs_attr_sf.h"
-#include "xfs_dinode.h"
-#include "xfs_inode.h"
-#include "xfs_btree.h"
-#include "xfs_acl.h"
-#include "xfs_attr.h"
-#include "xfs_vnodeops.h"
-
-#include <linux/capability.h>
-#include <linux/posix_acl_xattr.h>
-
-STATIC int	xfs_acl_setmode(struct inode *, xfs_acl_t *, int *);
-STATIC void     xfs_acl_filter_mode(mode_t, xfs_acl_t *);
-STATIC void	xfs_acl_get_endian(xfs_acl_t *);
-STATIC int	xfs_acl_access(uid_t, gid_t, xfs_acl_t *, mode_t, cred_t *);
-STATIC int	xfs_acl_invalid(xfs_acl_t *);
-STATIC void	xfs_acl_sync_mode(mode_t, xfs_acl_t *);
-STATIC void	xfs_acl_get_attr(struct inode *, xfs_acl_t *, int, int, int *);
-STATIC void	xfs_acl_set_attr(struct inode *, xfs_acl_t *, int, int *);
-STATIC int	xfs_acl_allow_set(struct inode *, int);
-
-kmem_zone_t *xfs_acl_zone;
-
-
-/*
- * Test for existence of access ACL attribute as efficiently as possible.
- */
-int
-xfs_acl_vhasacl_access(
-	struct inode	*vp)
-{
-	int		error;
-
-	xfs_acl_get_attr(vp, NULL, _ACL_TYPE_ACCESS, ATTR_KERNOVAL, &error);
-	return (error == 0);
-}
-
-/*
- * Test for existence of default ACL attribute as efficiently as possible.
- */
-int
-xfs_acl_vhasacl_default(
-	struct inode	*vp)
-{
-	int		error;
-
-	if (!S_ISDIR(vp->i_mode))
-		return 0;
-	xfs_acl_get_attr(vp, NULL, _ACL_TYPE_DEFAULT, ATTR_KERNOVAL, &error);
-	return (error == 0);
-}
-
-/*
- * Convert from extended attribute representation to in-memory for XFS.
- */
-STATIC int
-posix_acl_xattr_to_xfs(
-	posix_acl_xattr_header	*src,
-	size_t			size,
-	xfs_acl_t		*dest)
-{
-	posix_acl_xattr_entry	*src_entry;
-	xfs_acl_entry_t		*dest_entry;
-	int			n;
-
-	if (!src || !dest)
-		return EINVAL;
-
-	if (size < sizeof(posix_acl_xattr_header))
-		return EINVAL;
-
-	if (src->a_version != cpu_to_le32(POSIX_ACL_XATTR_VERSION))
-		return EOPNOTSUPP;
-
-	memset(dest, 0, sizeof(xfs_acl_t));
-	dest->acl_cnt = posix_acl_xattr_count(size);
-	if (dest->acl_cnt < 0 || dest->acl_cnt > XFS_ACL_MAX_ENTRIES)
-		return EINVAL;
-
-	/*
-	 * acl_set_file(3) may request that we set default ACLs with
-	 * zero length -- defend (gracefully) against that here.
-	 */
-	if (!dest->acl_cnt)
-		return 0;
-
-	src_entry = (posix_acl_xattr_entry *)((char *)src + sizeof(*src));
-	dest_entry = &dest->acl_entry[0];
-
-	for (n = 0; n < dest->acl_cnt; n++, src_entry++, dest_entry++) {
-		dest_entry->ae_perm = le16_to_cpu(src_entry->e_perm);
-		if (_ACL_PERM_INVALID(dest_entry->ae_perm))
-			return EINVAL;
-		dest_entry->ae_tag  = le16_to_cpu(src_entry->e_tag);
-		switch(dest_entry->ae_tag) {
-		case ACL_USER:
-		case ACL_GROUP:
-			dest_entry->ae_id = le32_to_cpu(src_entry->e_id);
-			break;
-		case ACL_USER_OBJ:
-		case ACL_GROUP_OBJ:
-		case ACL_MASK:
-		case ACL_OTHER:
-			dest_entry->ae_id = ACL_UNDEFINED_ID;
-			break;
-		default:
-			return EINVAL;
-		}
-	}
-	if (xfs_acl_invalid(dest))
-		return EINVAL;
-
-	return 0;
-}
-
-/*
- * Comparison function called from xfs_sort().
- * Primary key is ae_tag, secondary key is ae_id.
- */
-STATIC int
-xfs_acl_entry_compare(
-	const void	*va,
-	const void	*vb)
-{
-	xfs_acl_entry_t	*a = (xfs_acl_entry_t *)va,
-			*b = (xfs_acl_entry_t *)vb;
-
-	if (a->ae_tag == b->ae_tag)
-		return (a->ae_id - b->ae_id);
-	return (a->ae_tag - b->ae_tag);
-}
-
-/*
- * Convert from in-memory XFS to extended attribute representation.
- */
-STATIC int
-posix_acl_xfs_to_xattr(
-	xfs_acl_t		*src,
-	posix_acl_xattr_header	*dest,
-	size_t			size)
-{
-	int			n;
-	size_t			new_size = posix_acl_xattr_size(src->acl_cnt);
-	posix_acl_xattr_entry	*dest_entry;
-	xfs_acl_entry_t		*src_entry;
-
-	if (size < new_size)
-		return -ERANGE;
-
-	/* Need to sort src XFS ACL by <ae_tag,ae_id> */
-	xfs_sort(src->acl_entry, src->acl_cnt, sizeof(src->acl_entry[0]),
-		 xfs_acl_entry_compare);
-
-	dest->a_version = cpu_to_le32(POSIX_ACL_XATTR_VERSION);
-	dest_entry = &dest->a_entries[0];
-	src_entry = &src->acl_entry[0];
-	for (n = 0; n < src->acl_cnt; n++, dest_entry++, src_entry++) {
-		dest_entry->e_perm = cpu_to_le16(src_entry->ae_perm);
-		if (_ACL_PERM_INVALID(src_entry->ae_perm))
-			return -EINVAL;
-		dest_entry->e_tag  = cpu_to_le16(src_entry->ae_tag);
-		switch (src_entry->ae_tag) {
-		case ACL_USER:
-		case ACL_GROUP:
-			dest_entry->e_id = cpu_to_le32(src_entry->ae_id);
-				break;
-		case ACL_USER_OBJ:
-		case ACL_GROUP_OBJ:
-		case ACL_MASK:
-		case ACL_OTHER:
-			dest_entry->e_id = cpu_to_le32(ACL_UNDEFINED_ID);
-			break;
-		default:
-			return -EINVAL;
-		}
-	}
-	return new_size;
-}
-
-int
-xfs_acl_vget(
-	struct inode	*vp,
-	void		*acl,
-	size_t		size,
-	int		kind)
-{
-	int			error;
-	xfs_acl_t		*xfs_acl = NULL;
-	posix_acl_xattr_header	*ext_acl = acl;
-	int			flags = 0;
-
-	if(size) {
-		if (!(_ACL_ALLOC(xfs_acl))) {
-			error = ENOMEM;
-			goto out;
-		}
-		memset(xfs_acl, 0, sizeof(xfs_acl_t));
-	} else
-		flags = ATTR_KERNOVAL;
-
-	xfs_acl_get_attr(vp, xfs_acl, kind, flags, &error);
-	if (error)
-		goto out;
-
-	if (!size) {
-		error = -posix_acl_xattr_size(XFS_ACL_MAX_ENTRIES);
-	} else {
-		if (xfs_acl_invalid(xfs_acl)) {
-			error = EINVAL;
-			goto out;
-		}
-		if (kind == _ACL_TYPE_ACCESS)
-			xfs_acl_sync_mode(XFS_I(vp)->i_d.di_mode, xfs_acl);
-		error = -posix_acl_xfs_to_xattr(xfs_acl, ext_acl, size);
-	}
-out:
-	if(xfs_acl)
-		_ACL_FREE(xfs_acl);
-	return -error;
-}
-
-int
-xfs_acl_vremove(
-	struct inode	*vp,
-	int		kind)
-{
-	int		error;
-
-	error = xfs_acl_allow_set(vp, kind);
-	if (!error) {
-		error = xfs_attr_remove(XFS_I(vp),
-						kind == _ACL_TYPE_DEFAULT?
-						SGI_ACL_DEFAULT: SGI_ACL_FILE,
-						ATTR_ROOT);
-		if (error == ENOATTR)
-			error = 0;	/* 'scool */
-	}
-	return -error;
-}
-
-int
-xfs_acl_vset(
-	struct inode		*vp,
-	void			*acl,
-	size_t			size,
-	int			kind)
-{
-	posix_acl_xattr_header	*ext_acl = acl;
-	xfs_acl_t		*xfs_acl;
-	int			error;
-	int			basicperms = 0; /* more than std unix perms? */
-
-	if (!acl)
-		return -EINVAL;
-
-	if (!(_ACL_ALLOC(xfs_acl)))
-		return -ENOMEM;
-
-	error = posix_acl_xattr_to_xfs(ext_acl, size, xfs_acl);
-	if (error) {
-		_ACL_FREE(xfs_acl);
-		return -error;
-	}
-	if (!xfs_acl->acl_cnt) {
-		_ACL_FREE(xfs_acl);
-		return 0;
-	}
-
-	error = xfs_acl_allow_set(vp, kind);
-
-	/* Incoming ACL exists, set file mode based on its value */
-	if (!error && kind == _ACL_TYPE_ACCESS)
-		error = xfs_acl_setmode(vp, xfs_acl, &basicperms);
-
-	if (error)
-		goto out;
-
-	/*
-	 * If we have more than std unix permissions, set up the actual attr.
-	 * Otherwise, delete any existing attr.  This prevents us from
-	 * having actual attrs for permissions that can be stored in the
-	 * standard permission bits.
-	 */
-	if (!basicperms) {
-		xfs_acl_set_attr(vp, xfs_acl, kind, &error);
-	} else {
-		error = -xfs_acl_vremove(vp, _ACL_TYPE_ACCESS);
-	}
-
-out:
-	_ACL_FREE(xfs_acl);
-	return -error;
-}
-
-int
-xfs_acl_iaccess(
-	xfs_inode_t	*ip,
-	mode_t		mode,
-	cred_t		*cr)
-{
-	xfs_acl_t	*acl;
-	int		rval;
-	struct xfs_name	acl_name = {SGI_ACL_FILE, SGI_ACL_FILE_SIZE};
-
-	if (!(_ACL_ALLOC(acl)))
-		return -1;
-
-	/* If the file has no ACL return -1. */
-	rval = sizeof(xfs_acl_t);
-	if (xfs_attr_fetch(ip, &acl_name, (char *)acl, &rval, ATTR_ROOT)) {
-		_ACL_FREE(acl);
-		return -1;
-	}
-	xfs_acl_get_endian(acl);
-
-	/* If the file has an empty ACL return -1. */
-	if (acl->acl_cnt == XFS_ACL_NOT_PRESENT) {
-		_ACL_FREE(acl);
-		return -1;
-	}
-
-	/* Synchronize ACL with mode bits */
-	xfs_acl_sync_mode(ip->i_d.di_mode, acl);
-
-	rval = xfs_acl_access(ip->i_d.di_uid, ip->i_d.di_gid, acl, mode, cr);
-	_ACL_FREE(acl);
-	return rval;
-}
-
-STATIC int
-xfs_acl_allow_set(
-	struct inode	*vp,
-	int		kind)
-{
-	if (vp->i_flags & (S_IMMUTABLE|S_APPEND))
-		return EPERM;
-	if (kind == _ACL_TYPE_DEFAULT && !S_ISDIR(vp->i_mode))
-		return ENOTDIR;
-	if (vp->i_sb->s_flags & MS_RDONLY)
-		return EROFS;
-	if (XFS_I(vp)->i_d.di_uid != current_fsuid() && !capable(CAP_FOWNER))
-		return EPERM;
-	return 0;
-}
-
-/*
- * Note: cr is only used here for the capability check if the ACL test fails.
- *       It is not used to find out the credentials uid or groups etc, as was
- *       done in IRIX. It is assumed that the uid and groups for the current
- *       thread are taken from "current" instead of the cr parameter.
- */
-STATIC int
-xfs_acl_access(
-	uid_t		fuid,
-	gid_t		fgid,
-	xfs_acl_t	*fap,
-	mode_t		md,
-	cred_t		*cr)
-{
-	xfs_acl_entry_t	matched;
-	int		i, allows;
-	int		maskallows = -1;	/* true, but not 1, either */
-	int		seen_userobj = 0;
-
-	matched.ae_tag = 0;	/* Invalid type */
-	matched.ae_perm = 0;
-
-	for (i = 0; i < fap->acl_cnt; i++) {
-		/*
-		 * Break out if we've got a user_obj entry or
-		 * a user entry and the mask (and have processed USER_OBJ)
-		 */
-		if (matched.ae_tag == ACL_USER_OBJ)
-			break;
-		if (matched.ae_tag == ACL_USER) {
-			if (maskallows != -1 && seen_userobj)
-				break;
-			if (fap->acl_entry[i].ae_tag != ACL_MASK &&
-			    fap->acl_entry[i].ae_tag != ACL_USER_OBJ)
-				continue;
-		}
-		/* True if this entry allows the requested access */
-		allows = ((fap->acl_entry[i].ae_perm & md) == md);
-
-		switch (fap->acl_entry[i].ae_tag) {
-		case ACL_USER_OBJ:
-			seen_userobj = 1;
-			if (fuid != current_fsuid())
-				continue;
-			matched.ae_tag = ACL_USER_OBJ;
-			matched.ae_perm = allows;
-			break;
-		case ACL_USER:
-			if (fap->acl_entry[i].ae_id != current_fsuid())
-				continue;
-			matched.ae_tag = ACL_USER;
-			matched.ae_perm = allows;
-			break;
-		case ACL_GROUP_OBJ:
-			if ((matched.ae_tag == ACL_GROUP_OBJ ||
-			    matched.ae_tag == ACL_GROUP) && !allows)
-				continue;
-			if (!in_group_p(fgid))
-				continue;
-			matched.ae_tag = ACL_GROUP_OBJ;
-			matched.ae_perm = allows;
-			break;
-		case ACL_GROUP:
-			if ((matched.ae_tag == ACL_GROUP_OBJ ||
-			    matched.ae_tag == ACL_GROUP) && !allows)
-				continue;
-			if (!in_group_p(fap->acl_entry[i].ae_id))
-				continue;
-			matched.ae_tag = ACL_GROUP;
-			matched.ae_perm = allows;
-			break;
-		case ACL_MASK:
-			maskallows = allows;
-			break;
-		case ACL_OTHER:
-			if (matched.ae_tag != 0)
-				continue;
-			matched.ae_tag = ACL_OTHER;
-			matched.ae_perm = allows;
-			break;
-		}
-	}
-	/*
-	 * First possibility is that no matched entry allows access.
-	 * The capability to override DAC may exist, so check for it.
-	 */
-	switch (matched.ae_tag) {
-	case ACL_OTHER:
-	case ACL_USER_OBJ:
-		if (matched.ae_perm)
-			return 0;
-		break;
-	case ACL_USER:
-	case ACL_GROUP_OBJ:
-	case ACL_GROUP:
-		if (maskallows && matched.ae_perm)
-			return 0;
-		break;
-	case 0:
-		break;
-	}
-
-	/* EACCES tells generic_permission to check for capability overrides */
-	return EACCES;
-}
-
-/*
- * ACL validity checker.
- *   This acl validation routine checks each ACL entry read in makes sense.
- */
-STATIC int
-xfs_acl_invalid(
-	xfs_acl_t	*aclp)
-{
-	xfs_acl_entry_t	*entry, *e;
-	int		user = 0, group = 0, other = 0, mask = 0;
-	int		mask_required = 0;
-	int		i, j;
-
-	if (!aclp)
-		goto acl_invalid;
-
-	if (aclp->acl_cnt > XFS_ACL_MAX_ENTRIES)
-		goto acl_invalid;
-
-	for (i = 0; i < aclp->acl_cnt; i++) {
-		entry = &aclp->acl_entry[i];
-		switch (entry->ae_tag) {
-		case ACL_USER_OBJ:
-			if (user++)
-				goto acl_invalid;
-			break;
-		case ACL_GROUP_OBJ:
-			if (group++)
-				goto acl_invalid;
-			break;
-		case ACL_OTHER:
-			if (other++)
-				goto acl_invalid;
-			break;
-		case ACL_USER:
-		case ACL_GROUP:
-			for (j = i + 1; j < aclp->acl_cnt; j++) {
-				e = &aclp->acl_entry[j];
-				if (e->ae_id == entry->ae_id &&
-				    e->ae_tag == entry->ae_tag)
-					goto acl_invalid;
-			}
-			mask_required++;
-			break;
-		case ACL_MASK:
-			if (mask++)
-				goto acl_invalid;
-			break;
-		default:
-			goto acl_invalid;
-		}
-	}
-	if (!user || !group || !other || (mask_required && !mask))
-		goto acl_invalid;
-	else
-		return 0;
-acl_invalid:
-	return EINVAL;
-}
-
-/*
- * Do ACL endian conversion.
- */
-STATIC void
-xfs_acl_get_endian(
-	xfs_acl_t	*aclp)
-{
-	xfs_acl_entry_t	*ace, *end;
-
-	INT_SET(aclp->acl_cnt, ARCH_CONVERT, aclp->acl_cnt);
-	end = &aclp->acl_entry[0]+aclp->acl_cnt;
-	for (ace = &aclp->acl_entry[0]; ace < end; ace++) {
-		INT_SET(ace->ae_tag, ARCH_CONVERT, ace->ae_tag);
-		INT_SET(ace->ae_id, ARCH_CONVERT, ace->ae_id);
-		INT_SET(ace->ae_perm, ARCH_CONVERT, ace->ae_perm);
-	}
-}
-
-/*
- * Get the ACL from the EA and do endian conversion.
- */
-STATIC void
-xfs_acl_get_attr(
-	struct inode	*vp,
-	xfs_acl_t	*aclp,
-	int		kind,
-	int		flags,
-	int		*error)
-{
-	int		len = sizeof(xfs_acl_t);
-
-	ASSERT((flags & ATTR_KERNOVAL) ? (aclp == NULL) : 1);
-	flags |= ATTR_ROOT;
-	*error = xfs_attr_get(XFS_I(vp),
-					kind == _ACL_TYPE_ACCESS ?
-					SGI_ACL_FILE : SGI_ACL_DEFAULT,
-					(char *)aclp, &len, flags);
-	if (*error || (flags & ATTR_KERNOVAL))
-		return;
-	xfs_acl_get_endian(aclp);
-}
-
-/*
- * Set the EA with the ACL and do endian conversion.
- */
-STATIC void
-xfs_acl_set_attr(
-	struct inode	*vp,
-	xfs_acl_t	*aclp,
-	int		kind,
-	int		*error)
-{
-	xfs_acl_entry_t	*ace, *newace, *end;
-	xfs_acl_t	*newacl;
-	int		len;
-
-	if (!(_ACL_ALLOC(newacl))) {
-		*error = ENOMEM;
-		return;
-	}
-
-	len = sizeof(xfs_acl_t) -
-	      (sizeof(xfs_acl_entry_t) * (XFS_ACL_MAX_ENTRIES - aclp->acl_cnt));
-	end = &aclp->acl_entry[0]+aclp->acl_cnt;
-	for (ace = &aclp->acl_entry[0], newace = &newacl->acl_entry[0];
-	     ace < end;
-	     ace++, newace++) {
-		INT_SET(newace->ae_tag, ARCH_CONVERT, ace->ae_tag);
-		INT_SET(newace->ae_id, ARCH_CONVERT, ace->ae_id);
-		INT_SET(newace->ae_perm, ARCH_CONVERT, ace->ae_perm);
-	}
-	INT_SET(newacl->acl_cnt, ARCH_CONVERT, aclp->acl_cnt);
-	*error = xfs_attr_set(XFS_I(vp),
-				kind == _ACL_TYPE_ACCESS ?
-				SGI_ACL_FILE: SGI_ACL_DEFAULT,
-				(char *)newacl, len, ATTR_ROOT);
-	_ACL_FREE(newacl);
-}
-
-int
-xfs_acl_vtoacl(
-	struct inode	*vp,
-	xfs_acl_t	*access_acl,
-	xfs_acl_t	*default_acl)
-{
-	int		error = 0;
-
-	if (access_acl) {
-		/*
-		 * Get the Access ACL and the mode.  If either cannot
-		 * be obtained for some reason, invalidate the access ACL.
-		 */
-		xfs_acl_get_attr(vp, access_acl, _ACL_TYPE_ACCESS, 0, &error);
-		if (error)
-			access_acl->acl_cnt = XFS_ACL_NOT_PRESENT;
-		else /* We have a good ACL and the file mode, synchronize. */
-			xfs_acl_sync_mode(XFS_I(vp)->i_d.di_mode, access_acl);
-	}
-
-	if (default_acl) {
-		xfs_acl_get_attr(vp, default_acl, _ACL_TYPE_DEFAULT, 0, &error);
-		if (error)
-			default_acl->acl_cnt = XFS_ACL_NOT_PRESENT;
-	}
-	return error;
-}
-
-/*
- * This function retrieves the parent directory's acl, processes it
- * and lets the child inherit the acl(s) that it should.
- */
-int
-xfs_acl_inherit(
-	struct inode	*vp,
-	mode_t		mode,
-	xfs_acl_t	*pdaclp)
-{
-	xfs_acl_t	*cacl;
-	int		error = 0;
-	int		basicperms = 0;
-
-	/*
-	 * If the parent does not have a default ACL, or it's an
-	 * invalid ACL, we're done.
-	 */
-	if (!vp)
-		return 0;
-	if (!pdaclp || xfs_acl_invalid(pdaclp))
-		return 0;
-
-	/*
-	 * Copy the default ACL of the containing directory to
-	 * the access ACL of the new file and use the mode that
-	 * was passed in to set up the correct initial values for
-	 * the u::,g::[m::], and o:: entries.  This is what makes
-	 * umask() "work" with ACL's.
-	 */
-
-	if (!(_ACL_ALLOC(cacl)))
-		return ENOMEM;
-
-	memcpy(cacl, pdaclp, sizeof(xfs_acl_t));
-	xfs_acl_filter_mode(mode, cacl);
-	error = xfs_acl_setmode(vp, cacl, &basicperms);
-	if (error)
-		goto out_error;
-
-	/*
-	 * Set the Default and Access ACL on the file.  The mode is already
-	 * set on the file, so we don't need to worry about that.
-	 *
-	 * If the new file is a directory, its default ACL is a copy of
-	 * the containing directory's default ACL.
-	 */
-	if (S_ISDIR(vp->i_mode))
-		xfs_acl_set_attr(vp, pdaclp, _ACL_TYPE_DEFAULT, &error);
-	if (!error && !basicperms)
-		xfs_acl_set_attr(vp, cacl, _ACL_TYPE_ACCESS, &error);
-out_error:
-	_ACL_FREE(cacl);
-	return error;
-}
-
-/*
- * Set up the correct mode on the file based on the supplied ACL.  This
- * makes sure that the mode on the file reflects the state of the
- * u::,g::[m::], and o:: entries in the ACL.  Since the mode is where
- * the ACL is going to get the permissions for these entries, we must
- * synchronize the mode whenever we set the ACL on a file.
- */
-STATIC int
-xfs_acl_setmode(
-	struct inode	*vp,
-	xfs_acl_t	*acl,
-	int		*basicperms)
-{
-	struct iattr	iattr;
-	xfs_acl_entry_t	*ap;
-	xfs_acl_entry_t	*gap = NULL;
-	int		i, nomask = 1;
-
-	*basicperms = 1;
-
-	if (acl->acl_cnt == XFS_ACL_NOT_PRESENT)
-		return 0;
-
-	/*
-	 * Copy the u::, g::, o::, and m:: bits from the ACL into the
-	 * mode.  The m:: bits take precedence over the g:: bits.
-	 */
-	iattr.ia_valid = ATTR_MODE;
-	iattr.ia_mode = XFS_I(vp)->i_d.di_mode;
-	iattr.ia_mode &= ~(S_IRWXU|S_IRWXG|S_IRWXO);
-	ap = acl->acl_entry;
-	for (i = 0; i < acl->acl_cnt; ++i) {
-		switch (ap->ae_tag) {
-		case ACL_USER_OBJ:
-			iattr.ia_mode |= ap->ae_perm << 6;
-			break;
-		case ACL_GROUP_OBJ:
-			gap = ap;
-			break;
-		case ACL_MASK:	/* more than just standard modes */
-			nomask = 0;
-			iattr.ia_mode |= ap->ae_perm << 3;
-			*basicperms = 0;
-			break;
-		case ACL_OTHER:
-			iattr.ia_mode |= ap->ae_perm;
-			break;
-		default:	/* more than just standard modes */
-			*basicperms = 0;
-			break;
-		}
-		ap++;
-	}
-
-	/* Set the group bits from ACL_GROUP_OBJ if there's no ACL_MASK */
-	if (gap && nomask)
-		iattr.ia_mode |= gap->ae_perm << 3;
-
-	return xfs_setattr(XFS_I(vp), &iattr, 0);
-}
-
-/*
- * The permissions for the special ACL entries (u::, g::[m::], o::) are
- * actually stored in the file mode (if there is both a group and a mask,
- * the group is stored in the ACL entry and the mask is stored on the file).
- * This allows the mode to remain automatically in sync with the ACL without
- * the need for a call-back to the ACL system at every point where the mode
- * could change.  This function takes the permissions from the specified mode
- * and places it in the supplied ACL.
- *
- * This implementation draws its validity from the fact that, when the ACL
- * was assigned, the mode was copied from the ACL.
- * If the mode did not change, therefore, the mode remains exactly what was
- * taken from the special ACL entries at assignment.
- * If a subsequent chmod() was done, the POSIX spec says that the change in
- * mode must cause an update to the ACL seen at user level and used for
- * access checks.  Before and after a mode change, therefore, the file mode
- * most accurately reflects what the special ACL entries should permit/deny.
- *
- * CAVEAT: If someone sets the SGI_ACL_FILE attribute directly,
- *         the existing mode bits will override whatever is in the
- *         ACL. Similarly, if there is a pre-existing ACL that was
- *         never in sync with its mode (owing to a bug in 6.5 and
- *         before), it will now magically (or mystically) be
- *         synchronized.  This could cause slight astonishment, but
- *         it is better than inconsistent permissions.
- *
- * The supplied ACL is a template that may contain any combination
- * of special entries.  These are treated as place holders when we fill
- * out the ACL.  This routine does not add or remove special entries, it
- * simply unites each special entry with its associated set of permissions.
- */
-STATIC void
-xfs_acl_sync_mode(
-	mode_t		mode,
-	xfs_acl_t	*acl)
-{
-	int		i, nomask = 1;
-	xfs_acl_entry_t	*ap;
-	xfs_acl_entry_t	*gap = NULL;
-
-	/*
-	 * Set ACL entries. POSIX1003.1eD16 requires that the MASK
-	 * be set instead of the GROUP entry, if there is a MASK.
-	 */
-	for (ap = acl->acl_entry, i = 0; i < acl->acl_cnt; ap++, i++) {
-		switch (ap->ae_tag) {
-		case ACL_USER_OBJ:
-			ap->ae_perm = (mode >> 6) & 0x7;
-			break;
-		case ACL_GROUP_OBJ:
-			gap = ap;
-			break;
-		case ACL_MASK:
-			nomask = 0;
-			ap->ae_perm = (mode >> 3) & 0x7;
-			break;
-		case ACL_OTHER:
-			ap->ae_perm = mode & 0x7;
-			break;
-		default:
-			break;
-		}
-	}
-	/* Set the ACL_GROUP_OBJ if there's no ACL_MASK */
-	if (gap && nomask)
-		gap->ae_perm = (mode >> 3) & 0x7;
-}
-
-/*
- * When inheriting an Access ACL from a directory Default ACL,
- * the ACL bits are set to the intersection of the ACL default
- * permission bits and the file permission bits in mode. If there
- * are no permission bits on the file then we must not give them
- * the ACL. This is what what makes umask() work with ACLs.
- */
-STATIC void
-xfs_acl_filter_mode(
-	mode_t		mode,
-	xfs_acl_t	*acl)
-{
-	int		i, nomask = 1;
-	xfs_acl_entry_t	*ap;
-	xfs_acl_entry_t	*gap = NULL;
-
-	/*
-	 * Set ACL entries. POSIX1003.1eD16 requires that the MASK
-	 * be merged with GROUP entry, if there is a MASK.
-	 */
-	for (ap = acl->acl_entry, i = 0; i < acl->acl_cnt; ap++, i++) {
-		switch (ap->ae_tag) {
-		case ACL_USER_OBJ:
-			ap->ae_perm &= (mode >> 6) & 0x7;
-			break;
-		case ACL_GROUP_OBJ:
-			gap = ap;
-			break;
-		case ACL_MASK:
-			nomask = 0;
-			ap->ae_perm &= (mode >> 3) & 0x7;
-			break;
-		case ACL_OTHER:
-			ap->ae_perm &= mode & 0x7;
-			break;
-		default:
-			break;
-		}
-	}
-	/* Set the ACL_GROUP_OBJ if there's no ACL_MASK */
-	if (gap && nomask)
-		gap->ae_perm &= (mode >> 3) & 0x7;
-}
diff --git a/fs/xfs/xfs_acl.h b/fs/xfs/xfs_acl.h
index 642f1db4def..63dc1f2efad 100644
--- a/fs/xfs/xfs_acl.h
+++ b/fs/xfs/xfs_acl.h
@@ -18,81 +18,48 @@
 #ifndef __XFS_ACL_H__
 #define __XFS_ACL_H__
 
-/*
- * Access Control Lists
- */
-typedef __uint16_t	xfs_acl_perm_t;
-typedef __int32_t	xfs_acl_tag_t;
-typedef __int32_t	xfs_acl_id_t;
+struct inode;
+struct posix_acl;
+struct xfs_inode;
 
 #define XFS_ACL_MAX_ENTRIES 25
 #define XFS_ACL_NOT_PRESENT (-1)
 
-typedef struct xfs_acl_entry {
-	xfs_acl_tag_t	ae_tag;
-	xfs_acl_id_t	ae_id;
-	xfs_acl_perm_t	ae_perm;
-} xfs_acl_entry_t;
-
-typedef struct xfs_acl {
-	__int32_t	acl_cnt;
-	xfs_acl_entry_t	acl_entry[XFS_ACL_MAX_ENTRIES];
-} xfs_acl_t;
+/* On-disk XFS access control list structure */
+struct xfs_acl {
+	__be32		acl_cnt;
+	struct xfs_acl_entry {
+		__be32	ae_tag;
+		__be32	ae_id;
+		__be16	ae_perm;
+	} acl_entry[XFS_ACL_MAX_ENTRIES];
+};
 
 /* On-disk XFS extended attribute names */
-#define SGI_ACL_FILE	"SGI_ACL_FILE"
-#define SGI_ACL_DEFAULT	"SGI_ACL_DEFAULT"
+#define SGI_ACL_FILE		"SGI_ACL_FILE"
+#define SGI_ACL_DEFAULT		"SGI_ACL_DEFAULT"
 #define SGI_ACL_FILE_SIZE	(sizeof(SGI_ACL_FILE)-1)
 #define SGI_ACL_DEFAULT_SIZE	(sizeof(SGI_ACL_DEFAULT)-1)
 
-#define _ACL_TYPE_ACCESS	1
-#define _ACL_TYPE_DEFAULT	2
-
 #ifdef CONFIG_XFS_POSIX_ACL
+extern int xfs_check_acl(struct inode *inode, int mask);
+extern struct posix_acl *xfs_get_acl(struct inode *inode, int type);
+extern int xfs_inherit_acl(struct inode *inode, struct posix_acl *default_acl);
+extern int xfs_acl_chmod(struct inode *inode);
+extern void xfs_inode_init_acls(struct xfs_inode *ip);
+extern void xfs_inode_clear_acls(struct xfs_inode *ip);
+extern int posix_acl_access_exists(struct inode *inode);
+extern int posix_acl_default_exists(struct inode *inode);
 
-struct vattr;
-struct xfs_inode;
-
-extern struct kmem_zone *xfs_acl_zone;
-#define xfs_acl_zone_init(zone, name)	\
-		(zone) = kmem_zone_init(sizeof(xfs_acl_t), (name))
-#define xfs_acl_zone_destroy(zone)	kmem_zone_destroy(zone)
-
-extern int xfs_acl_inherit(struct inode *, mode_t mode, xfs_acl_t *);
-extern int xfs_acl_iaccess(struct xfs_inode *, mode_t, cred_t *);
-extern int xfs_acl_vtoacl(struct inode *, xfs_acl_t *, xfs_acl_t *);
-extern int xfs_acl_vhasacl_access(struct inode *);
-extern int xfs_acl_vhasacl_default(struct inode *);
-extern int xfs_acl_vset(struct inode *, void *, size_t, int);
-extern int xfs_acl_vget(struct inode *, void *, size_t, int);
-extern int xfs_acl_vremove(struct inode *, int);
-
-#define _ACL_PERM_INVALID(perm)	((perm) & ~(ACL_READ|ACL_WRITE|ACL_EXECUTE))
-
-#define _ACL_INHERIT(c,m,d)	(xfs_acl_inherit(c,m,d))
-#define _ACL_GET_ACCESS(pv,pa)	(xfs_acl_vtoacl(pv,pa,NULL) == 0)
-#define _ACL_GET_DEFAULT(pv,pd)	(xfs_acl_vtoacl(pv,NULL,pd) == 0)
-#define _ACL_ACCESS_EXISTS	xfs_acl_vhasacl_access
-#define _ACL_DEFAULT_EXISTS	xfs_acl_vhasacl_default
-
-#define _ACL_ALLOC(a)		((a) = kmem_zone_alloc(xfs_acl_zone, KM_SLEEP))
-#define _ACL_FREE(a)		((a)? kmem_zone_free(xfs_acl_zone, (a)):(void)0)
-
+extern struct xattr_handler xfs_xattr_system_handler;
 #else
-#define xfs_acl_zone_init(zone,name)
-#define xfs_acl_zone_destroy(zone)
-#define xfs_acl_vset(v,p,sz,t)	(-EOPNOTSUPP)
-#define xfs_acl_vget(v,p,sz,t)	(-EOPNOTSUPP)
-#define xfs_acl_vremove(v,t)	(-EOPNOTSUPP)
-#define xfs_acl_vhasacl_access(v)	(0)
-#define xfs_acl_vhasacl_default(v)	(0)
-#define _ACL_ALLOC(a)		(1)	/* successfully allocate nothing */
-#define _ACL_FREE(a)		((void)0)
-#define _ACL_INHERIT(c,m,d)	(0)
-#define _ACL_GET_ACCESS(pv,pa)	(0)
-#define _ACL_GET_DEFAULT(pv,pd)	(0)
-#define _ACL_ACCESS_EXISTS	(NULL)
-#define _ACL_DEFAULT_EXISTS	(NULL)
-#endif
-
+# define xfs_check_acl					NULL
+# define xfs_get_acl(inode, type)			NULL
+# define xfs_inherit_acl(inode, default_acl)		0
+# define xfs_acl_chmod(inode)				0
+# define xfs_inode_init_acls(ip)
+# define xfs_inode_clear_acls(ip)
+# define posix_acl_access_exists(inode)			0
+# define posix_acl_default_exists(inode)		0
+#endif /* CONFIG_XFS_POSIX_ACL */
 #endif	/* __XFS_ACL_H__ */
diff --git a/fs/xfs/xfs_arch.h b/fs/xfs/xfs_arch.h
index 53d5e70d136..0902249354a 100644
--- a/fs/xfs/xfs_arch.h
+++ b/fs/xfs/xfs_arch.h
@@ -73,28 +73,6 @@ static inline void be64_add_cpu(__be64 *a, __s64 b)
 
 #endif	/* __KERNEL__ */
 
-/* do we need conversion? */
-#define ARCH_NOCONVERT 1
-#ifdef XFS_NATIVE_HOST
-# define ARCH_CONVERT	ARCH_NOCONVERT
-#else
-# define ARCH_CONVERT	0
-#endif
-
-/* generic swapping macros */
-
-#ifndef HAVE_SWABMACROS
-#define INT_SWAP16(type,var) ((typeof(type))(__swab16((__u16)(var))))
-#define INT_SWAP32(type,var) ((typeof(type))(__swab32((__u32)(var))))
-#define INT_SWAP64(type,var) ((typeof(type))(__swab64((__u64)(var))))
-#endif
-
-#define INT_SWAP(type, var) \
-    ((sizeof(type) == 8) ? INT_SWAP64(type,var) : \
-    ((sizeof(type) == 4) ? INT_SWAP32(type,var) : \
-    ((sizeof(type) == 2) ? INT_SWAP16(type,var) : \
-    (var))))
-
 /*
  * get and set integers from potentially unaligned locations
  */
@@ -107,16 +85,6 @@ static inline void be64_add_cpu(__be64 *a, __s64 b)
 	((__u8*)(pointer))[1] = (((value)     ) & 0xff); \
     }
 
-/* does not return a value */
-#define INT_SET(reference,arch,valueref) \
-    (__builtin_constant_p(valueref) ? \
-	(void)( (reference) = ( ((arch) != ARCH_NOCONVERT) ? (INT_SWAP((reference),(valueref))) : (valueref)) ) : \
-	(void)( \
-	    ((reference) = (valueref)), \
-	    ( ((arch) != ARCH_NOCONVERT) ? (reference) = INT_SWAP((reference),(reference)) : 0 ) \
-	) \
-    )
-
 /*
  * In directories inode numbers are stored as unaligned arrays of unsigned
  * 8bit integers on disk.
diff --git a/fs/xfs/xfs_attr.c b/fs/xfs/xfs_attr.c
index cd1008b1c4c..db15feb906f 100644
--- a/fs/xfs/xfs_attr.c
+++ b/fs/xfs/xfs_attr.c
@@ -45,7 +45,6 @@
 #include "xfs_error.h"
 #include "xfs_quota.h"
 #include "xfs_trans_space.h"
-#include "xfs_acl.h"
 #include "xfs_rw.h"
 #include "xfs_vnodeops.h"
 
diff --git a/fs/xfs/xfs_iget.c b/fs/xfs/xfs_iget.c
index 73e1c0d767a..76c540f719e 100644
--- a/fs/xfs/xfs_iget.c
+++ b/fs/xfs/xfs_iget.c
@@ -18,6 +18,7 @@
 #include "xfs.h"
 #include "xfs_fs.h"
 #include "xfs_types.h"
+#include "xfs_acl.h"
 #include "xfs_bit.h"
 #include "xfs_log.h"
 #include "xfs_inum.h"
@@ -82,6 +83,7 @@ xfs_inode_alloc(
 	memset(&ip->i_d, 0, sizeof(xfs_icdinode_t));
 	ip->i_size = 0;
 	ip->i_new_size = 0;
+	xfs_inode_init_acls(ip);
 
 	/*
 	 * Initialize inode's trace buffers.
@@ -558,6 +560,7 @@ xfs_ireclaim(
 	ASSERT(atomic_read(&ip->i_pincount) == 0);
 	ASSERT(!spin_is_locked(&ip->i_flags_lock));
 	ASSERT(completion_done(&ip->i_flush));
+	xfs_inode_clear_acls(ip);
 	kmem_zone_free(xfs_inode_zone, ip);
 }
 
diff --git a/fs/xfs/xfs_inode.c b/fs/xfs/xfs_inode.c
index 123b20c8cbf..1f22d65fed0 100644
--- a/fs/xfs/xfs_inode.c
+++ b/fs/xfs/xfs_inode.c
@@ -49,7 +49,6 @@
 #include "xfs_utils.h"
 #include "xfs_dir2_trace.h"
 #include "xfs_quota.h"
-#include "xfs_acl.h"
 #include "xfs_filestream.h"
 #include "xfs_vnodeops.h"
 
diff --git a/fs/xfs/xfs_inode.h b/fs/xfs/xfs_inode.h
index f879c1bc4b9..77016702938 100644
--- a/fs/xfs/xfs_inode.h
+++ b/fs/xfs/xfs_inode.h
@@ -18,6 +18,7 @@
 #ifndef	__XFS_INODE_H__
 #define	__XFS_INODE_H__
 
+struct posix_acl;
 struct xfs_dinode;
 struct xfs_inode;
 
@@ -272,6 +273,11 @@ typedef struct xfs_inode {
 	/* VFS inode */
 	struct inode		i_vnode;	/* embedded VFS inode */
 
+#ifdef CONFIG_XFS_POSIX_ACL
+	struct posix_acl	*i_acl;
+	struct posix_acl	*i_default_acl;
+#endif
+
 	/* Trace buffers per inode. */
 #ifdef XFS_INODE_TRACE
 	struct ktrace		*i_trace;	/* general inode trace */
diff --git a/fs/xfs/xfs_iomap.c b/fs/xfs/xfs_iomap.c
index feb30a92549..67ae5555a30 100644
--- a/fs/xfs/xfs_iomap.c
+++ b/fs/xfs/xfs_iomap.c
@@ -42,7 +42,6 @@
 #include "xfs_error.h"
 #include "xfs_itable.h"
 #include "xfs_rw.h"
-#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_buf_item.h"
 #include "xfs_trans_space.h"
diff --git a/fs/xfs/xfs_rw.c b/fs/xfs/xfs_rw.c
index 36f3a21c54d..fea68615ed2 100644
--- a/fs/xfs/xfs_rw.c
+++ b/fs/xfs/xfs_rw.c
@@ -41,7 +41,6 @@
 #include "xfs_ialloc.h"
 #include "xfs_attr.h"
 #include "xfs_bmap.h"
-#include "xfs_acl.h"
 #include "xfs_error.h"
 #include "xfs_buf_item.h"
 #include "xfs_rw.h"
diff --git a/fs/xfs/xfs_vnodeops.c b/fs/xfs/xfs_vnodeops.c
index b56321b2b9f..c4eca5ed5da 100644
--- a/fs/xfs/xfs_vnodeops.c
+++ b/fs/xfs/xfs_vnodeops.c
@@ -42,6 +42,7 @@
 #include "xfs_ialloc.h"
 #include "xfs_alloc.h"
 #include "xfs_bmap.h"
+#include "xfs_acl.h"
 #include "xfs_attr.h"
 #include "xfs_rw.h"
 #include "xfs_error.h"
@@ -467,8 +468,20 @@ xfs_setattr(
 	xfs_qm_dqrele(udqp);
 	xfs_qm_dqrele(gdqp);
 
-	if (code) {
+	if (code)
 		return code;
+
+	/*
+	 * XXX(hch): Updating the ACL entries is not atomic vs the i_mode
+	 * 	     update.  We could avoid this with linked transactions
+	 * 	     and passing down the transaction pointer all the way
+	 *	     to attr_set.  No previous user of the generic
+	 * 	     Posix ACL code seems to care about this issue either.
+	 */
+	if ((mask & ATTR_MODE) && !(flags & XFS_ATTR_NOACL)) {
+		code = -xfs_acl_chmod(inode);
+		if (code)
+			return XFS_ERROR(code);
 	}
 
 	if (DM_EVENT_ENABLED(ip, DM_EVENT_ATTRIBUTE) &&
diff --git a/fs/xfs/xfs_vnodeops.h b/fs/xfs/xfs_vnodeops.h
index 04373c6c61f..a9e102de71a 100644
--- a/fs/xfs/xfs_vnodeops.h
+++ b/fs/xfs/xfs_vnodeops.h
@@ -18,6 +18,7 @@ int xfs_setattr(struct xfs_inode *ip, struct iattr *vap, int flags);
 #define	XFS_ATTR_DMI		0x01	/* invocation from a DMI function */
 #define	XFS_ATTR_NONBLOCK	0x02	/* return EAGAIN if operation would block */
 #define XFS_ATTR_NOLOCK		0x04	/* Don't grab any conflicting locks */
+#define XFS_ATTR_NOACL		0x08	/* Don't call xfs_acl_chmod */
 
 int xfs_readlink(struct xfs_inode *ip, char *link);
 int xfs_fsync(struct xfs_inode *ip);