diff --git a/openwrt/include/kernel-build.mk b/openwrt/include/kernel-build.mk
index 9fbbe4504c..fc62127ca2 100644
--- a/openwrt/include/kernel-build.mk
+++ b/openwrt/include/kernel-build.mk
@@ -1,4 +1,4 @@
-include $(TOPDIR)/include/modules-$(KERNEL).mk
+include $(INCLUDE_DIR)/modules-$(KERNEL).mk
 
 LINUX_SOURCE:=linux-$(LINUX_VERSION).tar.bz2
 LINUX_SITE=http://www.us.kernel.org/pub/linux/kernel/v$(KERNEL) \
diff --git a/openwrt/include/modules-2.4.mk b/openwrt/include/modules-2.4.mk
index 71864ad8eb..553db03270 100644
--- a/openwrt/include/modules-2.4.mk
+++ b/openwrt/include/modules-2.4.mk
@@ -1,4 +1,4 @@
-include $(TOPDIR)/include/netfilter.mk
+include $(INCLUDE_DIR)/netfilter.mk
 
 # Networking
 
diff --git a/openwrt/include/modules-2.6.mk b/openwrt/include/modules-2.6.mk
index ec9f5da44f..aada707fbc 100644
--- a/openwrt/include/modules-2.6.mk
+++ b/openwrt/include/modules-2.6.mk
@@ -1,5 +1,5 @@
 NF_2_6:=1
-include $(TOPDIR)/include/netfilter.mk
+include $(INCLUDE_DIR)/netfilter.mk
 
 # Networking
 
diff --git a/openwrt/package/alsa/Makefile b/openwrt/package/alsa/Makefile
index 5f6a3305b5..7046bfee92 100644
--- a/openwrt/package/alsa/Makefile
+++ b/openwrt/package/alsa/Makefile
@@ -1,7 +1,7 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=alsa-driver
 PKG_VERSION:=1.0.11
@@ -13,7 +13,7 @@ PKG_SOURCE_URL:=ftp://ftp.alsa-project.org/pub/driver/
 PKG_SOURCE:=$(PKG_NAME)-$(PKG_VERSION).tar.bz2
 PKG_CAT:=bzcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 ifeq ($(LINUX_KARCH),i386)
 KERNEL_C_INCS:= -I$(LINUX_DIR)/include/asm-i386/mach-generic -I$(LINUX_DIR)/include/asm-i386/mach-default
diff --git a/openwrt/package/base-files/Makefile b/openwrt/package/base-files/Makefile
index bb20894096..7db0d0503c 100644
--- a/openwrt/package/base-files/Makefile
+++ b/openwrt/package/base-files/Makefile
@@ -1,7 +1,7 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=base-files
 PKG_RELEASE:=8
@@ -12,7 +12,7 @@ ifeq ($(REV),)
 REV:=0
 endif
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 ifneq ($(DUMP),1)
 TARGET:=-$(BOARD)-$(KERNEL)
diff --git a/openwrt/package/bridge/Makefile b/openwrt/package/bridge/Makefile
index f2b178a610..c3e682cc7f 100644
--- a/openwrt/package/bridge/Makefile
+++ b/openwrt/package/bridge/Makefile
@@ -12,7 +12,7 @@ PKG_SOURCE_URL:=@SF/bridge
 PKG_MD5SUM:=9b7dc52656f5cbec846a7ba3299f73bd
 PKG_CAT:=zcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/bridge
 SECTION:=base
diff --git a/openwrt/package/broadcom-wl/Makefile b/openwrt/package/broadcom-wl/Makefile
index 6fe22edb0f..7983943452 100644
--- a/openwrt/package/broadcom-wl/Makefile
+++ b/openwrt/package/broadcom-wl/Makefile
@@ -1,7 +1,7 @@
 # $Id: Makefile 2480 2005-11-14 02:07:33Z nbd $
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=broadcom-wl
 PKG_VERSION:=4.80.9.2
@@ -14,7 +14,7 @@ PKG_SOURCE_URL:=http://downloads.openwrt.org/sources
 PKG_MD5SUM:=7d9fab2c611369bbe075c3924ea77450
 PKG_CAT:=bzcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/kmod-brcm-wl
   SECTION:=drivers
diff --git a/openwrt/package/busybox/Makefile b/openwrt/package/busybox/Makefile
index 6b2e0c5be4..b444129175 100644
--- a/openwrt/package/busybox/Makefile
+++ b/openwrt/package/busybox/Makefile
@@ -12,7 +12,7 @@ PKG_SOURCE_URL:=http://www.busybox.net/downloads
 PKG_MD5SUM:=19a0b475169335f17e421cf644616fe7
 PKG_CAT:=bzcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/busybox
 SECTION:=base
diff --git a/openwrt/package/diag/Makefile b/openwrt/package/diag/Makefile
index ab28e7218e..de6ab8d64f 100644
--- a/openwrt/package/diag/Makefile
+++ b/openwrt/package/diag/Makefile
@@ -1,14 +1,14 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=kmod-diag
 PKG_RELEASE:=1
 
 PKG_BUILD_DIR:=$(BUILD_DIR)/$(PKG_NAME)
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/kmod-diag
 SECTION:=drivers
diff --git a/openwrt/package/dnsmasq/Makefile b/openwrt/package/dnsmasq/Makefile
index a05ec0e22c..09770dac28 100644
--- a/openwrt/package/dnsmasq/Makefile
+++ b/openwrt/package/dnsmasq/Makefile
@@ -12,7 +12,7 @@ PKG_SOURCE_URL:=http://thekelleys.org.uk/dnsmasq
 PKG_MD5SUM:=489198ec87101087043adc98bbe062dc
 PKG_CAT:=zcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/dnsmasq
 SECTION:=base
diff --git a/openwrt/package/dropbear/Makefile b/openwrt/package/dropbear/Makefile
index 0409e66dbf..b76d3dacf2 100644
--- a/openwrt/package/dropbear/Makefile
+++ b/openwrt/package/dropbear/Makefile
@@ -12,7 +12,7 @@ PKG_SOURCE_URL:=http://matt.ucc.asn.au/dropbear/releases/
 PKG_MD5SUM:=ca8e53a766faec831882831364568421
 PKG_CAT:=zcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/dropbear
 SECTION:=base
diff --git a/openwrt/package/ebtables/Makefile b/openwrt/package/ebtables/Makefile
index 814ac68a22..87f93defe7 100644
--- a/openwrt/package/ebtables/Makefile
+++ b/openwrt/package/ebtables/Makefile
@@ -12,7 +12,7 @@ PKG_SOURCE_URL:=@SF/ebtables
 PKG_MD5SUM:=f07111fcc1966be669278433c35dcc28
 PKG_CAT:=zcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/ebtables
 SECTION:=base
diff --git a/openwrt/package/fuse/Makefile b/openwrt/package/fuse/Makefile
index b7084236df..06777c8528 100644
--- a/openwrt/package/fuse/Makefile
+++ b/openwrt/package/fuse/Makefile
@@ -1,7 +1,7 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=fuse
 PKG_VERSION:=2.5.3
@@ -15,7 +15,7 @@ PKG_CAT:=zcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/kmod-fuse
 SECTION:=drivers
diff --git a/openwrt/package/haserl/Makefile b/openwrt/package/haserl/Makefile
index ec940ea437..53a28a7713 100644
--- a/openwrt/package/haserl/Makefile
+++ b/openwrt/package/haserl/Makefile
@@ -12,7 +12,7 @@ PKG_SOURCE_URL:=@SF/haserl
 PKG_MD5SUM:=bd9195d086566f56634c0bcbbbcbebea
 PKG_CAT:=zcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/haserl
 SECTION:=base
diff --git a/openwrt/package/hostap/Makefile b/openwrt/package/hostap/Makefile
index 21abfe256b..612b2b72e0 100644
--- a/openwrt/package/hostap/Makefile
+++ b/openwrt/package/hostap/Makefile
@@ -1,7 +1,7 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=hostap-driver
 PKG_VERSION:=0.4.9
@@ -15,7 +15,7 @@ PKG_CAT:=zcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/kmod-hostap
 SECTION:=drivers
diff --git a/openwrt/package/hostapd/Makefile b/openwrt/package/hostapd/Makefile
index 867cda6922..7fc77f81a3 100644
--- a/openwrt/package/hostapd/Makefile
+++ b/openwrt/package/hostapd/Makefile
@@ -14,7 +14,7 @@ PKG_CAT:=zcat
 
 PKG_BUILD_DIR:=$(BUILD_DIR)/$(PKG_NAME)-$(PKG_VERSION)
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/hostapd
 SECTION:=net
diff --git a/openwrt/package/iproute2/Makefile b/openwrt/package/iproute2/Makefile
index 9cf1eb9909..bbbcc758c3 100644
--- a/openwrt/package/iproute2/Makefile
+++ b/openwrt/package/iproute2/Makefile
@@ -12,7 +12,7 @@ PKG_SOURCE_URL:=http://developer.osdl.org/dev/iproute2/download/
 PKG_MD5SUM:=04f57a6d366d36426d276178b600f5c5
 PKG_CAT:=zcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/ip
 SECTION:=base
diff --git a/openwrt/package/ipsec-tools/Makefile b/openwrt/package/ipsec-tools/Makefile
index 667884debe..5567036f83 100644
--- a/openwrt/package/ipsec-tools/Makefile
+++ b/openwrt/package/ipsec-tools/Makefile
@@ -14,7 +14,7 @@ PKG_CAT:=bzcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/ipsec-tools
 SECTION:=base
diff --git a/openwrt/package/ipset/Makefile b/openwrt/package/ipset/Makefile
index d245090a68..0991148566 100644
--- a/openwrt/package/ipset/Makefile
+++ b/openwrt/package/ipset/Makefile
@@ -12,7 +12,7 @@ PKG_SOURCE_URL:=http://ipset.netfilter.org
 PKG_MD5SUM:=1709424cc2cdb925d4fb6fd5fcaefc26
 PKG_CAT:=bzcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/ipset
 SECTION:=base
diff --git a/openwrt/package/iptables/Makefile b/openwrt/package/iptables/Makefile
index 7490277440..f1a7de1f4b 100644
--- a/openwrt/package/iptables/Makefile
+++ b/openwrt/package/iptables/Makefile
@@ -1,7 +1,7 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=iptables
 PKG_VERSION:=1.3.5
@@ -20,10 +20,10 @@ PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
 PKG_MENU:=IPv4 / IPv6 firewall administration
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 ifeq ($(DUMP),)
 include $(LINUX_DIR)/.config
-include $(TOPDIR)/include/netfilter.mk
+include $(INCLUDE_DIR)/netfilter.mk
 endif
 
 define Package/iptables
diff --git a/openwrt/package/libpcap/Makefile b/openwrt/package/libpcap/Makefile
index 2d7aecf551..0ded09a908 100644
--- a/openwrt/package/libpcap/Makefile
+++ b/openwrt/package/libpcap/Makefile
@@ -14,7 +14,7 @@ PKG_CAT:=zcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/libpcap
 SECTION:=base
diff --git a/openwrt/package/linux-atm/Makefile b/openwrt/package/linux-atm/Makefile
index 15b3f7d4da..48a94ed046 100644
--- a/openwrt/package/linux-atm/Makefile
+++ b/openwrt/package/linux-atm/Makefile
@@ -14,7 +14,7 @@ PKG_CAT:=zcat
 PKG_BUILD_DIR:=$(BUILD_DIR)/$(PKG_NAME)-$(PKG_VERSION)
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/linux-atm
 SECTION:=libs
diff --git a/openwrt/package/madwifi/Makefile b/openwrt/package/madwifi/Makefile
index 7bdb7ec11a..57210c0dd0 100644
--- a/openwrt/package/madwifi/Makefile
+++ b/openwrt/package/madwifi/Makefile
@@ -1,7 +1,7 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=madwifi
 PKG_VERSION:=0.9.0
@@ -54,7 +54,7 @@ MADWIFI_MAKEOPTS= -C $(PKG_BUILD_DIR) \
 		LDOPTS="" \
 		DOMULTI=1
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 ifeq ($(findstring AHB,$(BUS)),AHB)
 define Build/Compile/ahb
diff --git a/openwrt/package/mini_fo/Makefile b/openwrt/package/mini_fo/Makefile
index 0180f81c31..2922908631 100644
--- a/openwrt/package/mini_fo/Makefile
+++ b/openwrt/package/mini_fo/Makefile
@@ -1,7 +1,7 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=mini_fo
 PKG_VERSION:=0.6.2pre1
@@ -13,7 +13,7 @@ PKG_SOURCE_URL:=http://www.denx.de/twiki/pub/Know/MiniFOHome/
 PKG_SOURCE:=mini_fo-0-6-2-pre1.tar.bz2
 PKG_CAT:=bzcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/kmod-mini-fo
 SECTION:=drivers
diff --git a/openwrt/package/mtd/Makefile b/openwrt/package/mtd/Makefile
index 01dfcd6b54..80409a9082 100644
--- a/openwrt/package/mtd/Makefile
+++ b/openwrt/package/mtd/Makefile
@@ -7,7 +7,7 @@ PKG_RELEASE:=4
 
 PKG_BUILD_DIR := $(BUILD_DIR)/$(PKG_NAME)
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/mtd
 SECTION:=base
diff --git a/openwrt/package/nvram/Makefile b/openwrt/package/nvram/Makefile
index cf76c7c812..11e89363fc 100644
--- a/openwrt/package/nvram/Makefile
+++ b/openwrt/package/nvram/Makefile
@@ -7,7 +7,7 @@ PKG_RELEASE:=1
 
 PKG_BUILD_DIR:=$(BUILD_DIR)/$(PKG_NAME)
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/nvram
 SECTION:=base
diff --git a/openwrt/package/openssl/Makefile b/openwrt/package/openssl/Makefile
index 39fe6b4c3d..78e17a2195 100644
--- a/openwrt/package/openssl/Makefile
+++ b/openwrt/package/openssl/Makefile
@@ -20,7 +20,7 @@ PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 OPENSSL_NO_CIPHERS:= no-idea no-md2 no-mdc2 no-rc5 no-sha0 no-rmd160 no-aes192
 OPENSSL_OPTIONS:= shared no-ec no-err no-fips no-hw no-krb5 no-threads zlib-dynamic no-engines
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/libopenssl
 SECTION:=base
diff --git a/openwrt/package/openswan/Makefile b/openwrt/package/openswan/Makefile
index f81096547b..61aefe457b 100644
--- a/openwrt/package/openswan/Makefile
+++ b/openwrt/package/openswan/Makefile
@@ -1,7 +1,7 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=openswan
 PKG_VERSION:=2.4.5
@@ -13,7 +13,7 @@ PKG_SOURCE_URL:=http://www.openswan.org/download
 PKG_SOURCE:=$(PKG_NAME)-$(PKG_VERSION).tar.gz
 PKG_CAT:=zcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/kmod-openswan
 SECTION:=drivers
diff --git a/openwrt/package/pcmcia-cs/Makefile b/openwrt/package/pcmcia-cs/Makefile
index 2c7b229781..388b431ef0 100644
--- a/openwrt/package/pcmcia-cs/Makefile
+++ b/openwrt/package/pcmcia-cs/Makefile
@@ -14,7 +14,7 @@ PKG_CAT:=zcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/pcmcia-cs
 SECTION:=base
diff --git a/openwrt/package/ppp/Makefile b/openwrt/package/ppp/Makefile
index edd9a5ea86..813b7227d2 100644
--- a/openwrt/package/ppp/Makefile
+++ b/openwrt/package/ppp/Makefile
@@ -15,7 +15,7 @@ PKG_CAT:=zcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/ppp
 SECTION:=net
diff --git a/openwrt/package/pptp/Makefile b/openwrt/package/pptp/Makefile
index 6d01ce19f3..0478b4c2b8 100644
--- a/openwrt/package/pptp/Makefile
+++ b/openwrt/package/pptp/Makefile
@@ -12,7 +12,7 @@ PKG_SOURCE_URL:=@SF/pptpclient
 PKG_MD5SUM:=9a706327fb9827541d7c86d48ceb9631
 PKG_CAT:=zcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/pptp
 SECTION:=base
diff --git a/openwrt/package/robocfg/Makefile b/openwrt/package/robocfg/Makefile
index ca0f83d3dd..8451ac5a95 100644
--- a/openwrt/package/robocfg/Makefile
+++ b/openwrt/package/robocfg/Makefile
@@ -8,7 +8,7 @@ PKG_RELEASE:=1
 
 PKG_BUILD_DIR:=$(BUILD_DIR)/robocfg
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/robocfg
 SECTION:=base
diff --git a/openwrt/package/shfs/Makefile b/openwrt/package/shfs/Makefile
index 057358b34d..5617693015 100644
--- a/openwrt/package/shfs/Makefile
+++ b/openwrt/package/shfs/Makefile
@@ -1,7 +1,7 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=shfs
 PKG_VERSION:=0.35
@@ -15,7 +15,7 @@ PKG_CAT:=zcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/kmod-shfs
 SECTION:=drivers
diff --git a/openwrt/package/spca5xx/Makefile b/openwrt/package/spca5xx/Makefile
index 86233fc64a..001a64f76d 100644
--- a/openwrt/package/spca5xx/Makefile
+++ b/openwrt/package/spca5xx/Makefile
@@ -1,7 +1,7 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=spca5xx
 PKG_VERSION:=20060301
@@ -13,7 +13,7 @@ PKG_SOURCE_URL:=http://mxhaard.free.fr/spca50x/Download/
 PKG_SOURCE:=$(PKG_NAME)-$(PKG_VERSION).tar.gz
 PKG_CAT:=zcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 #FIXME: add proper dependency handling on kmod-usb-core & kmod-videodev packages
 define Package/kmod-spca5xx
diff --git a/openwrt/package/switch/Makefile b/openwrt/package/switch/Makefile
index cb5f346748..befae3410e 100644
--- a/openwrt/package/switch/Makefile
+++ b/openwrt/package/switch/Makefile
@@ -1,14 +1,14 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=kmod-switch
 PKG_RELEASE:=1
 
 PKG_BUILD_DIR:=$(KERNEL_BUILD_DIR)/$(PKG_NAME)
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/kmod-switch
 SECTION:=drivers
diff --git a/openwrt/package/udev/Makefile b/openwrt/package/udev/Makefile
index 5d397161b1..0156115362 100644
--- a/openwrt/package/udev/Makefile
+++ b/openwrt/package/udev/Makefile
@@ -19,7 +19,7 @@ PKG_CAT:=bzcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/udev
 SECTION:=base
diff --git a/openwrt/package/ueagle-atm/Makefile b/openwrt/package/ueagle-atm/Makefile
index 6d003f6c0d..6d9c739c3c 100644
--- a/openwrt/package/ueagle-atm/Makefile
+++ b/openwrt/package/ueagle-atm/Makefile
@@ -1,7 +1,7 @@
 # $Id: Makefile 2767 2005-12-25 02:10:14Z wbx $
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=ueagle-atm
 PKG_VERSION:=1.0d1
@@ -15,7 +15,7 @@ PKG_CAT:=zcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 #FIXME: add dependency on kmod-usb-core
 define Package/kmod-ueagle-atm
diff --git a/openwrt/package/util-linux/Makefile b/openwrt/package/util-linux/Makefile
index 673ade433f..798e3c8571 100644
--- a/openwrt/package/util-linux/Makefile
+++ b/openwrt/package/util-linux/Makefile
@@ -16,7 +16,7 @@ PKG_CAT:=zcat
 PKG_BUILD_DIR:=$(BUILD_DIR)/$(PKG_NAME)-$(PKG_VERSION)
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/fdisk
 SECTION:=base
diff --git a/openwrt/package/wireless-tools/Makefile b/openwrt/package/wireless-tools/Makefile
index 368d3ebb01..5f1205884c 100644
--- a/openwrt/package/wireless-tools/Makefile
+++ b/openwrt/package/wireless-tools/Makefile
@@ -14,7 +14,7 @@ PKG_CAT:=zcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/wireless-tools
 SECTION:=base
diff --git a/openwrt/package/wlcompat/Makefile b/openwrt/package/wlcompat/Makefile
index d5feede6c9..e6ec27ee81 100644
--- a/openwrt/package/wlcompat/Makefile
+++ b/openwrt/package/wlcompat/Makefile
@@ -1,14 +1,14 @@
 # $Id$
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=kmod-wlcompat
 PKG_RELEASE:=3
 
 PKG_BUILD_DIR:=$(BUILD_DIR)/$(PKG_NAME)
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/kmod-wlcompat
 SECTION:=drivers
diff --git a/openwrt/package/zd1211/Makefile b/openwrt/package/zd1211/Makefile
index 1c79922cfc..ba7308cc01 100644
--- a/openwrt/package/zd1211/Makefile
+++ b/openwrt/package/zd1211/Makefile
@@ -1,7 +1,7 @@
 # $Id: Makefile 3297 2006-03-02 23:42:52Z florian $
 
 include $(TOPDIR)/rules.mk
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 PKG_NAME:=zd1211
 PKG_VERSION:=r69
@@ -13,7 +13,7 @@ PKG_SOURCE_URL:=http://zd1211.ath.cx/download/
 PKG_SOURCE:=$(PKG_NAME)-driver-$(PKG_VERSION).tgz
 PKG_CAT:=zcat
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 #FIXME: add proper dependency handling on kmod-usb-core packages
 define Package/kmod-zd1211
diff --git a/openwrt/package/zlib/Makefile b/openwrt/package/zlib/Makefile
index 8e497c2f28..6c560624f0 100644
--- a/openwrt/package/zlib/Makefile
+++ b/openwrt/package/zlib/Makefile
@@ -14,7 +14,7 @@ PKG_CAT:=bzcat
 
 PKG_INSTALL_DIR:=$(PKG_BUILD_DIR)/ipkg-install
 
-include $(TOPDIR)/include/package.mk
+include $(INCLUDE_DIR)/package.mk
 
 define Package/zlib
 SECTION:=base
diff --git a/openwrt/rules.mk b/openwrt/rules.mk
index 79807e093d..3f96d320e7 100644
--- a/openwrt/rules.mk
+++ b/openwrt/rules.mk
@@ -46,6 +46,7 @@ TARGET_CFLAGS:=$(TARGET_OPTIMIZATION) $(TARGET_DEBUGGING)
 OPTIMIZE_FOR_CPU=$(ARCH)
 HOSTCC:=gcc
 BASE_DIR:=$(TOPDIR)
+INCLUDE_DIR:=$(TOPDIR)/include
 DL_DIR:=$(BASE_DIR)/dl
 BUILD_DIR:=$(BASE_DIR)/build_$(ARCH)
 STAGING_DIR:=$(BASE_DIR)/staging_dir_$(ARCH)
diff --git a/openwrt/target/linux/ar531x-2.4/Makefile b/openwrt/target/linux/ar531x-2.4/Makefile
index 96a32848e7..b33898754b 100644
--- a/openwrt/target/linux/ar531x-2.4/Makefile
+++ b/openwrt/target/linux/ar531x-2.4/Makefile
@@ -5,8 +5,8 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=38f4d0830e95a20f4bfed17622d5557c
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
 	[ -d ../generic-$(KERNEL)/patches ] && $(PATCH) $(LINUX_DIR) ../generic-$(KERNEL)/patches
diff --git a/openwrt/target/linux/ar7-2.4/Makefile b/openwrt/target/linux/ar7-2.4/Makefile
index c8688da044..02a553a1ee 100644
--- a/openwrt/target/linux/ar7-2.4/Makefile
+++ b/openwrt/target/linux/ar7-2.4/Makefile
@@ -5,7 +5,7 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=38f4d0830e95a20f4bfed17622d5557c
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 ATM_FIRMWARE_VERSION:=0.4
 ATM_FIRMWARE_DIR=sangam-atm-firmware-$(ATM_FIRMWARE_VERSION)
@@ -26,7 +26,7 @@ $(eval $(call KMOD_template,CPMAC,cpmac,\
 	$(MODULES_DIR)/kernel/drivers/net/avalanche_cpmac/avalanche_cpmac.o \
 ,CONFIG_MIPS_AVALANCHE_CPMAC,,10,avalanche_cpmac))
 
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
diff --git a/openwrt/target/linux/aruba-2.6/Makefile b/openwrt/target/linux/aruba-2.6/Makefile
index 652e4b9132..4d7955b103 100644
--- a/openwrt/target/linux/aruba-2.6/Makefile
+++ b/openwrt/target/linux/aruba-2.6/Makefile
@@ -5,8 +5,8 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=37ddefe96625502161f075b9d907f21e
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
 	[ -d ../generic-$(KERNEL)/patches ] && $(PATCH) $(LINUX_DIR) ../generic-$(KERNEL)/patches $(MAKE_TRACE)
diff --git a/openwrt/target/linux/au1000-2.6/Makefile b/openwrt/target/linux/au1000-2.6/Makefile
index b1ca0fee34..a301fabcfe 100644
--- a/openwrt/target/linux/au1000-2.6/Makefile
+++ b/openwrt/target/linux/au1000-2.6/Makefile
@@ -5,8 +5,8 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=37ddefe96625502161f075b9d907f21e
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
 	[ -d ../generic-$(KERNEL)/patches ] && $(PATCH) $(LINUX_DIR) ../generic-$(KERNEL)/patches
diff --git a/openwrt/target/linux/brcm-2.4/Makefile b/openwrt/target/linux/brcm-2.4/Makefile
index 20a6210666..7945db9171 100644
--- a/openwrt/target/linux/brcm-2.4/Makefile
+++ b/openwrt/target/linux/brcm-2.4/Makefile
@@ -5,7 +5,7 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=38f4d0830e95a20f4bfed17622d5557c
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 # broadcom specific kmod packages
 $(eval $(call KMOD_template,LP,lp,\
@@ -15,7 +15,7 @@ $(eval $(call KMOD_template,LP,lp,\
 	$(MODULES_DIR)/kernel/drivers/char/ppdev.o \
 ,CONFIG_PARPORT,,50,parport parport_splink lp))
 
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
diff --git a/openwrt/target/linux/brcm-2.6/Makefile b/openwrt/target/linux/brcm-2.6/Makefile
index a3b8177c20..35a778fdf2 100644
--- a/openwrt/target/linux/brcm-2.6/Makefile
+++ b/openwrt/target/linux/brcm-2.6/Makefile
@@ -5,8 +5,8 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=37ddefe96625502161f075b9d907f21e
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
diff --git a/openwrt/target/linux/image/ar7/Makefile b/openwrt/target/linux/image/ar7/Makefile
index 4b22f90df2..a98f53efb6 100644
--- a/openwrt/target/linux/image/ar7/Makefile
+++ b/openwrt/target/linux/image/ar7/Makefile
@@ -1,4 +1,4 @@
-include $(TOPDIR)/include/image.mk
+include $(INCLUDE_DIR)/image.mk
 
 PKG_BUILD_DIR:=$(BUILD_DIR)/ar7loader
 
diff --git a/openwrt/target/linux/image/aruba/Makefile b/openwrt/target/linux/image/aruba/Makefile
index 5091d3f40c..7c735b5cdb 100644
--- a/openwrt/target/linux/image/aruba/Makefile
+++ b/openwrt/target/linux/image/aruba/Makefile
@@ -1,4 +1,4 @@
-include $(TOPDIR)/include/image.mk
+include $(INCLUDE_DIR)/image.mk
 
 LOADADDR = 0x81000000		# RAM start + 16M 
 KERNEL_ENTRY = 0x80100000
diff --git a/openwrt/target/linux/image/au1000/Makefile b/openwrt/target/linux/image/au1000/Makefile
index 682670a22c..956d6738e3 100644
--- a/openwrt/target/linux/image/au1000/Makefile
+++ b/openwrt/target/linux/image/au1000/Makefile
@@ -1,4 +1,4 @@
-include $(TOPDIR)/include/image.mk
+include $(INCLUDE_DIR)/image.mk
 
 LOADADDR = 0x8108c8f4		# RAM start + 16M 
 KERNEL_ENTRY = 0x80100000	# Default kernel entry in arch/mips/Makefile
diff --git a/openwrt/target/linux/image/brcm/Makefile b/openwrt/target/linux/image/brcm/Makefile
index d219dc354b..e4ccffdb65 100644
--- a/openwrt/target/linux/image/brcm/Makefile
+++ b/openwrt/target/linux/image/brcm/Makefile
@@ -1,4 +1,4 @@
-include $(TOPDIR)/include/image.mk
+include $(INCLUDE_DIR)/image.mk
 
 define Build/Compile
 	rm -f $(KDIR)/loader.gz
diff --git a/openwrt/target/linux/image/generic/Makefile b/openwrt/target/linux/image/generic/Makefile
index b9efc95b9b..a11574b3b4 100644
--- a/openwrt/target/linux/image/generic/Makefile
+++ b/openwrt/target/linux/image/generic/Makefile
@@ -1,4 +1,4 @@
-include $(TOPDIR)/include/image.mk
+include $(INCLUDE_DIR)/image.mk
 
 # use default targets for everything
 
diff --git a/openwrt/target/linux/image/rb532/Makefile b/openwrt/target/linux/image/rb532/Makefile
index 53adfc432f..b589f045be 100644
--- a/openwrt/target/linux/image/rb532/Makefile
+++ b/openwrt/target/linux/image/rb532/Makefile
@@ -1,4 +1,4 @@
-include $(TOPDIR)/include/image.mk
+include $(INCLUDE_DIR)/image.mk
 
 LOADADDR = 0x81000000		# RAM start + 16M 
 KERNEL_ENTRY = 0x80101000
diff --git a/openwrt/target/linux/image/x86/Makefile b/openwrt/target/linux/image/x86/Makefile
index d76294f150..94d1dade11 100644
--- a/openwrt/target/linux/image/x86/Makefile
+++ b/openwrt/target/linux/image/x86/Makefile
@@ -1,4 +1,4 @@
-include $(TOPDIR)/include/image.mk
+include $(INCLUDE_DIR)/image.mk
 
 define Image/Build
 	cp $(KDIR)/root.$(1) $(BIN_DIR)/openwrt-$(BOARD)-$(KERNEL)-$(1).img
diff --git a/openwrt/target/linux/image/xscale/Makefile b/openwrt/target/linux/image/xscale/Makefile
index d94d7f07ca..ba203705e1 100644
--- a/openwrt/target/linux/image/xscale/Makefile
+++ b/openwrt/target/linux/image/xscale/Makefile
@@ -1,4 +1,4 @@
-include $(TOPDIR)/include/image.mk
+include $(INCLUDE_DIR)/image.mk
 
 define Image/Build
 ifneq ($(FS),jffs2-64k)
diff --git a/openwrt/target/linux/rb532-2.6/Makefile b/openwrt/target/linux/rb532-2.6/Makefile
index 4b0901987f..11e34e7910 100644
--- a/openwrt/target/linux/rb532-2.6/Makefile
+++ b/openwrt/target/linux/rb532-2.6/Makefile
@@ -5,8 +5,8 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=37ddefe96625502161f075b9d907f21e
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
 	[ -d ../generic-$(KERNEL)/patches ] && $(PATCH) $(LINUX_DIR) ../generic-$(KERNEL)/patches
diff --git a/openwrt/target/linux/sibyte-2.6/Makefile b/openwrt/target/linux/sibyte-2.6/Makefile
index 4b0901987f..11e34e7910 100644
--- a/openwrt/target/linux/sibyte-2.6/Makefile
+++ b/openwrt/target/linux/sibyte-2.6/Makefile
@@ -5,8 +5,8 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=37ddefe96625502161f075b9d907f21e
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
 	[ -d ../generic-$(KERNEL)/patches ] && $(PATCH) $(LINUX_DIR) ../generic-$(KERNEL)/patches
diff --git a/openwrt/target/linux/x86-2.4/Makefile b/openwrt/target/linux/x86-2.4/Makefile
index a6208dbbbb..8a690afd01 100644
--- a/openwrt/target/linux/x86-2.4/Makefile
+++ b/openwrt/target/linux/x86-2.4/Makefile
@@ -5,13 +5,13 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=38f4d0830e95a20f4bfed17622d5557c
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
+include $(INCLUDE_DIR)/kernel.mk
 
 $(eval $(call KMOD_template,WD1100,wd1100,\
 	$(MODULES_DIR)/kernel/drivers/char/wd1100.o \
 ,CONFIG_WD1100))
 
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
 	[ -d ../generic-$(KERNEL)/patches ] && $(PATCH) $(LINUX_DIR) ../generic-$(KERNEL)/patches
diff --git a/openwrt/target/linux/x86-2.6/Makefile b/openwrt/target/linux/x86-2.6/Makefile
index ab88d58dfb..04b13a3908 100644
--- a/openwrt/target/linux/x86-2.6/Makefile
+++ b/openwrt/target/linux/x86-2.6/Makefile
@@ -5,8 +5,8 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=37ddefe96625502161f075b9d907f21e
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
 	[ -d ../generic-$(KERNEL)/patches ] && $(PATCH) $(LINUX_DIR) ../generic-$(KERNEL)/patches
diff --git a/openwrt/target/linux/xscale-2.6/Makefile b/openwrt/target/linux/xscale-2.6/Makefile
index a4d93efc5f..bd17ba7645 100644
--- a/openwrt/target/linux/xscale-2.6/Makefile
+++ b/openwrt/target/linux/xscale-2.6/Makefile
@@ -5,8 +5,8 @@ LINUX_RELEASE:=1
 LINUX_KERNEL_MD5SUM:=37ddefe96625502161f075b9d907f21e
 
 include ./config
-include $(TOPDIR)/include/kernel.mk
-include $(TOPDIR)/include/kernel-build.mk
+include $(INCLUDE_DIR)/kernel.mk
+include $(INCLUDE_DIR)/kernel-build.mk
 
 $(LINUX_DIR)/.patched: $(LINUX_DIR)/.unpacked
 	[ -d ../generic-$(KERNEL)/patches ] && $(PATCH) $(LINUX_DIR) ../generic-$(KERNEL)/patches