diff --git a/include/sys/Makefile.am b/include/sys/Makefile.am
index 8fc6f91b0e..2eda85688d 100644
--- a/include/sys/Makefile.am
+++ b/include/sys/Makefile.am
@@ -1,5 +1,5 @@
 EXTRA_DIST  = callb.h cmn_err.h condvar.h cred.h
 EXTRA_DIST += debug.h kmem.h kstat.h
 EXTRA_DIST += mutex.h param.h random.h rwlock.h
-EXTRA_DIST += spl.h taskq.h thread.h time.h
+EXTRA_DIST += taskq.h thread.h time.h
 EXTRA_DIST += timer.h types.h
diff --git a/include/sys/ctype.h b/include/sys/ctype.h
new file mode 100644
index 0000000000..d8e8a0a557
--- /dev/null
+++ b/include/sys/ctype.h
@@ -0,0 +1,4 @@
+#ifndef _SPL_CTYPE_H
+#define _SPL_CTYPE_H
+
+#endif /* SPL_CTYPE_H */
diff --git a/include/sys/inttypes.h b/include/sys/inttypes.h
new file mode 100644
index 0000000000..ff7a65a989
--- /dev/null
+++ b/include/sys/inttypes.h
@@ -0,0 +1,4 @@
+#ifndef _SPL_INTTYPES_H
+#define _SPL_INTTYPES_H
+
+#endif /* SPL_INTTYPES_H */
diff --git a/include/sys/spl.h b/include/sys/spl.h
deleted file mode 100644
index b8c1c38379..0000000000
--- a/include/sys/spl.h
+++ /dev/null
@@ -1,19 +0,0 @@
-#ifndef _SPL_H
-#define _SPL_H
-
-#include <sys/callb.h>
-#include <sys/condvar.h>
-#include <sys/cred.h>
-#include <sys/sysmacros.h>
-#include <sys/kmem.h>
-#include <sys/kstat.h>
-#include <sys/mutex.h>
-#include <sys/random.h>
-#include <sys/rwlock.h>
-#include <sys/taskq.h>
-#include <sys/thread.h>
-#include <sys/time.h>
-#include <sys/timer.h>
-#include <sys/types.h>
-
-#endif /* _SPL_H */
diff --git a/include/sys/sunddi.h b/include/sys/sunddi.h
new file mode 100644
index 0000000000..541102556e
--- /dev/null
+++ b/include/sys/sunddi.h
@@ -0,0 +1,4 @@
+#ifndef _SPL_SUNDDI_H
+#define _SPL_SUNDDI_H
+
+#endif /* SPL_SUNDDI_H */
diff --git a/include/sys/systm.h b/include/sys/systm.h
new file mode 100644
index 0000000000..ca6cca5ced
--- /dev/null
+++ b/include/sys/systm.h
@@ -0,0 +1,4 @@
+#ifndef _SPL_SYSTM_H
+#define _SPL_SYSTM_H
+
+#endif /* SPL_SYSTM_H */
diff --git a/modules/splat/splat-internal.h b/modules/splat/splat-internal.h
index d44c324632..061a9d0181 100644
--- a/modules/splat/splat-internal.h
+++ b/modules/splat/splat-internal.h
@@ -18,7 +18,21 @@
 #include <asm/uaccess.h>
 #include <stdarg.h>
 
-#include <sys/spl.h>
+#include <sys/callb.h>
+#include <sys/condvar.h>
+#include <sys/cred.h>
+#include <sys/sysmacros.h>
+#include <sys/kmem.h>
+#include <sys/kstat.h>
+#include <sys/mutex.h>
+#include <sys/random.h>
+#include <sys/rwlock.h>
+#include <sys/taskq.h>
+#include <sys/thread.h>
+#include <sys/time.h>
+#include <sys/timer.h>
+#include <sys/types.h>
+
 #include "splat-ctl.h"
 
 #define SPLAT_SUBSYSTEM_INIT(type)                                      \