--- /dev/null
+SUBDIRS = sys
+
+COMMON_H = \
+ $(top_srcdir)/include/zfs_comutil.h \
+ $(top_srcdir)/include/zfs_deleg.h \
+ $(top_srcdir)/include/zfs_fletcher.h \
+ $(top_srcdir)/include/zfs_namecheck.h \
+ $(top_srcdir)/include/zfs_prop.h \
+ $(top_srcdir)/include/zpios-ctl.h
+
+KERNEL_H = \
+ $(top_srcdir)/include/zpios-internal.h
+
+USER_H = \
+ $(top_srcdir)/include/libnvpair.h \
+ $(top_srcdir)/include/libuutil_common.h \
+ $(top_srcdir)/include/libuutil.h \
+ $(top_srcdir)/include/libuutil_impl.h \
+ $(top_srcdir)/include/libzfs.h \
+ $(top_srcdir)/include/libzfs_impl.h
+
+EXTRA_DIST = $(COMMON_H) $(KERNEL_H) $(USER_H)
+
+if CONFIG_USER
+libzfsdir = $(includedir)/libzfs
+libzfs_HEADERS = $(COMMON_H) $(USER_H)
+endif
+
+if CONFIG_KERNEL
+kerneldir = /usr/src/zfs-$(ZFS_META_VERSION)/$(LINUX_VERSION)
+kernel_HEADERS = $(COMMON_H) $(KERNEL_H)
+endif