diff --git a/.topdeps b/.topdeps
index 607c231780..7f16cbcdd5 100644
--- a/.topdeps
+++ b/.topdeps
@@ -1,3 +1 @@
-gcc-branch
-fix-branch
-feature-branch
+zfs-branch
diff --git a/.topmsg b/.topmsg
index 03967cdff5..f31623955b 100644
--- a/.topmsg
+++ b/.topmsg
@@ -1,19 +1,8 @@
 From: Brian Behlendorf <behlendorf1@llnl.gov>
-Subject: [PATCH] zfs branch
+Subject: [PATCH] linux have zpl
 
-Merged result of all changes which are relevant to both Solaris
-and Linux builds of the ZFS code.  These are changes where there
-is a reasonable chance they will be accepted upstream.
-
-Additionally, since this is effectively the root of the linux
-ZFS tree the core linux build system is added here.  This
-includes autogen.sh, configure.ac, m4 macros, some scripts/*,
-and makefiles for all the core ZFS components.  Linux-only
-features which require tweaks to the build system should appear
-on the relevant topic branches.  All autotools products which
-result from autogen.sh are commited to the linux-configure-branch.
-
-This branch also contains the META, ChangeLog, AUTHORS, TODO,
-and README, files.
+Changes required to build ZFS without the ZPL layer.  Or
+better yet long term the changes required to integrate ZFS
+in to linux's VFS layer.
 
 Signed-off-by: Brian Behlendorf <behlendorf1@llnl.gov>
diff --git a/cmd/zfs/zfs_main.c b/cmd/zfs/zfs_main.c
index aacffcd95b..179f04aaba 100644
--- a/cmd/zfs/zfs_main.c
+++ b/cmd/zfs/zfs_main.c
@@ -498,6 +498,7 @@ zfs_do_clone(int argc, char **argv)
 	ret = zfs_clone(zhp, argv[1], props);
 
 	/* create the mountpoint if necessary */
+#ifdef HAVE_ZPL
 	if (ret == 0) {
 		zfs_handle_t *clone;
 
@@ -508,6 +509,7 @@ zfs_do_clone(int argc, char **argv)
 			zfs_close(clone);
 		}
 	}
+#endif /* HAVE_ZPL */
 
 	zfs_close(zhp);
 	nvlist_free(props);
@@ -705,6 +707,7 @@ zfs_do_create(int argc, char **argv)
 	 * in fact created, even if we failed to mount or share it.
 	 */
 	ret = 0;
+#ifdef HAVE_ZPL
 	if (canmount == ZFS_CANMOUNT_ON) {
 		if (zfs_mount(zhp, NULL, 0) != 0) {
 			(void) fprintf(stderr, gettext("filesystem "
@@ -716,6 +719,7 @@ zfs_do_create(int argc, char **argv)
 			ret = 1;
 		}
 	}
+#endif /* HAVE_ZPL */
 
 error:
 	if (zhp)
@@ -813,7 +817,9 @@ out:
 static int
 destroy_callback(zfs_handle_t *zhp, void *data)
 {
+#ifdef HAVE_ZPL
 	destroy_cbdata_t *cbp = data;
+#endif
 
 	/*
 	 * Ignore pools (which we've already flagged as an error before getting
@@ -825,6 +831,7 @@ destroy_callback(zfs_handle_t *zhp, void *data)
 		return (0);
 	}
 
+#ifdef HAVE_ZPL
 	/*
 	 * Bail out on the first error.
 	 */
@@ -833,6 +840,7 @@ destroy_callback(zfs_handle_t *zhp, void *data)
 		zfs_close(zhp);
 		return (-1);
 	}
+#endif  /* HAVE_ZPL */
 
 	zfs_close(zhp);
 	return (0);
@@ -2891,6 +2899,7 @@ typedef struct get_all_cbdata {
 #define	SPINNER_TIME 3		/* seconds */
 #define	MOUNT_TIME 5		/* seconds */
 
+#ifdef HAVE_ZPL
 static int
 get_one_dataset(zfs_handle_t *zhp, void *data)
 {
@@ -3442,6 +3451,7 @@ share_mount(int op, int argc, char **argv)
 
 	return (ret);
 }
+#endif  /* HAVE_ZPL */
 
 /*
  * zfs mount -a [nfs | iscsi]
@@ -3452,7 +3462,11 @@ share_mount(int op, int argc, char **argv)
 static int
 zfs_do_mount(int argc, char **argv)
 {
+#ifdef HAVE_ZPL
 	return (share_mount(OP_MOUNT, argc, argv));
+#else
+	return ENOSYS;
+#endif  /* HAVE_ZPL */
 }
 
 /*
@@ -3464,9 +3478,14 @@ zfs_do_mount(int argc, char **argv)
 static int
 zfs_do_share(int argc, char **argv)
 {
+#ifdef HAVE_ZPL
 	return (share_mount(OP_SHARE, argc, argv));
+#else
+	return ENOSYS;
+#endif  /* HAVE_ZPL */
 }
 
+#ifdef HAVE_ZPL
 typedef struct unshare_unmount_node {
 	zfs_handle_t	*un_zhp;
 	char		*un_mountp;
@@ -3919,6 +3938,7 @@ unshare_unmount(int op, int argc, char **argv)
 
 	return (ret);
 }
+#endif  /* HAVE_ZPL */
 
 /*
  * zfs unmount -a
@@ -3929,7 +3949,11 @@ unshare_unmount(int op, int argc, char **argv)
 static int
 zfs_do_unmount(int argc, char **argv)
 {
+#ifdef HAVE_ZPL
 	return (unshare_unmount(OP_MOUNT, argc, argv));
+#else
+	return ENOSYS;
+#endif  /* HAVE_ZPL */
 }
 
 /*
@@ -3941,13 +3965,18 @@ zfs_do_unmount(int argc, char **argv)
 static int
 zfs_do_unshare(int argc, char **argv)
 {
+#ifdef HAVE_ZPL
 	return (unshare_unmount(OP_SHARE, argc, argv));
+#else
+	return ENOSYS;
+#endif  /* HAVE_ZPL */
 }
 
 /*
  * Called when invoked as /etc/fs/zfs/mount.  Do the mount if the mountpoint is
  * 'legacy'.  Otherwise, complain that use should be using 'zfs mount'.
  */
+#ifdef HAVE_ZPL
 static int
 manual_mount(int argc, char **argv)
 {
@@ -4078,6 +4107,7 @@ manual_unmount(int argc, char **argv)
 
 	return (unshare_unmount_path(OP_MOUNT, argv[0], flags, B_TRUE));
 }
+#endif /* HAVE_ZPL */
 
 static int
 volcheck(zpool_handle_t *zhp, void *data)
@@ -4122,7 +4152,9 @@ main(int argc, char **argv)
 {
 	int ret;
 	int i;
+#ifdef HAVE_ZPL
 	char *progname;
+#endif
 	char *cmdname;
 
 	(void) setlocale(LC_ALL, "");
@@ -4147,6 +4179,7 @@ main(int argc, char **argv)
 		return (1);
 	}
 
+#ifdef HAVE_ZPL
 	/*
 	 * This command also doubles as the /etc/fs mount and unmount program.
 	 * Determine if we should take this behavior based on argv[0].
@@ -4157,6 +4190,9 @@ main(int argc, char **argv)
 	} else if (strcmp(progname, "umount") == 0) {
 		ret = manual_unmount(argc, argv);
 	} else {
+#else
+	{
+#endif /* HAVE_ZPL */
 		/*
 		 * Make sure the user has specified some command.
 		 */
diff --git a/cmd/zinject/zinject.c b/cmd/zinject/zinject.c
index 3e2ca3554e..d5343459c8 100644
--- a/cmd/zinject/zinject.c
+++ b/cmd/zinject/zinject.c
@@ -750,17 +750,20 @@ main(int argc, char **argv)
 	if (dataset[0] != '\0' && domount) {
 		if ((zhp = zfs_open(g_zfs, dataset, ZFS_TYPE_DATASET)) == NULL)
 			return (1);
-
+#ifdef HAVE_ZPL
 		if (zfs_unmount(zhp, NULL, 0) != 0)
 			return (1);
+#endif /* HAVE_ZPL */
 	}
 
 	record.zi_error = error;
 
 	ret = register_handler(pool, flags, &record, quiet);
 
+#ifdef HAVE_ZPL
 	if (dataset[0] != '\0' && domount)
 		ret = (zfs_mount(zhp, NULL, 0) != 0);
+#endif /* HAVE_ZPL */
 
 	libzfs_fini(g_zfs);
 
diff --git a/cmd/zpool/zpool_main.c b/cmd/zpool/zpool_main.c
index 3125cfe419..2ebda8662a 100644
--- a/cmd/zpool/zpool_main.c
+++ b/cmd/zpool/zpool_main.c
@@ -697,7 +697,9 @@ zpool_do_create(int argc, char **argv)
 	    (strcmp(mountpoint, ZFS_MOUNTPOINT_LEGACY) != 0 &&
 	    strcmp(mountpoint, ZFS_MOUNTPOINT_NONE) != 0)) {
 		char buf[MAXPATHLEN];
+#ifdef HAVE_ZPL
 		DIR *dirp;
+#endif
 
 		if (mountpoint && mountpoint[0] != '/') {
 			(void) fprintf(stderr, gettext("invalid mountpoint "
@@ -722,6 +724,7 @@ zpool_do_create(int argc, char **argv)
 				    mountpoint);
 		}
 
+#ifdef HAVE_ZPL
 		if ((dirp = opendir(buf)) == NULL && errno != ENOENT) {
 			(void) fprintf(stderr, gettext("mountpoint '%s' : "
 			    "%s\n"), buf, strerror(errno));
@@ -744,6 +747,7 @@ zpool_do_create(int argc, char **argv)
 				goto errout;
 			}
 		}
+#endif /* HAVE_ZPL */
 	}
 
 	if (dryrun) {
@@ -774,8 +778,12 @@ zpool_do_create(int argc, char **argv)
 					    zfs_prop_to_name(
 					    ZFS_PROP_MOUNTPOINT),
 					    mountpoint) == 0);
+#ifdef HAVE_ZPL
 				if (zfs_mount(pool, NULL, 0) == 0)
 					ret = zfs_shareall(pool);
+#else
+				ret = 0;
+#endif /* HAVE_ZPL */
 				zfs_close(pool);
 			}
 		} else if (libzfs_errno(g_zfs) == EZFS_INVALIDNAME) {
@@ -1323,11 +1331,13 @@ do_import(nvlist_t *config, const char *newname, const char *mntopts,
 
 	verify((zhp = zpool_open_canfail(g_zfs, name)) != NULL);
 
+#if HAVE_ZPL
 	if (zpool_get_state(zhp) != POOL_STATE_UNAVAIL &&
 	    zpool_enable_datasets(zhp, mntopts, 0) != 0) {
 		zpool_close(zhp);
 		return (1);
 	}
+#endif /* HAVE_ZPL */
 
 	zpool_close(zhp);
 	return (error);
diff --git a/lib/libzfs/libzfs_changelist.c b/lib/libzfs/libzfs_changelist.c
index 8823b2e694..bc4654292c 100644
--- a/lib/libzfs/libzfs_changelist.c
+++ b/lib/libzfs/libzfs_changelist.c
@@ -93,6 +93,7 @@ struct prop_changelist {
 int
 changelist_prefix(prop_changelist_t *clp)
 {
+#ifdef HAVE_ZPL
 	prop_changenode_t *cn;
 	int ret = 0;
 
@@ -168,6 +169,9 @@ changelist_prefix(prop_changelist_t *clp)
 		(void) changelist_postfix(clp);
 
 	return (ret);
+#else
+	return 0;
+#endif  /* HAVE_ZPL */
 }
 
 /*
@@ -182,6 +186,7 @@ changelist_prefix(prop_changelist_t *clp)
 int
 changelist_postfix(prop_changelist_t *clp)
 {
+#ifdef HAVE_ZPL
 	prop_changenode_t *cn;
 	char shareopts[ZFS_MAXPROPLEN];
 	int errors = 0;
@@ -296,6 +301,9 @@ changelist_postfix(prop_changelist_t *clp)
 	}
 
 	return (errors ? -1 : 0);
+#else
+	return 0;
+#endif  /* HAVE_ZPL */
 }
 
 /*
@@ -358,6 +366,7 @@ changelist_rename(prop_changelist_t *clp, const char *src, const char *dst)
 int
 changelist_unshare(prop_changelist_t *clp, zfs_share_proto_t *proto)
 {
+#ifdef HAVE_ZPL
 	prop_changenode_t *cn;
 	int ret = 0;
 
@@ -372,6 +381,9 @@ changelist_unshare(prop_changelist_t *clp, zfs_share_proto_t *proto)
 	}
 
 	return (ret);
+#else
+	return 0;
+#endif
 }
 
 /*
diff --git a/lib/libzfs/libzfs_dataset.c b/lib/libzfs/libzfs_dataset.c
index 91d5433978..cd9cb76fa0 100644
--- a/lib/libzfs/libzfs_dataset.c
+++ b/lib/libzfs/libzfs_dataset.c
@@ -859,6 +859,7 @@ zfs_valid_proplist(libzfs_handle_t *hdl, zfs_type_t type, nvlist_t *nvl,
 
 			/*FALLTHRU*/
 
+#ifdef HAVE_ZPL
 		case ZFS_PROP_SHARESMB:
 		case ZFS_PROP_SHARENFS:
 			/*
@@ -969,6 +970,7 @@ zfs_valid_proplist(libzfs_handle_t *hdl, zfs_type_t type, nvlist_t *nvl,
 			}
 
 			break;
+#endif /* HAVE_ZPL */
 		case ZFS_PROP_UTF8ONLY:
 			chosen_utf = (int)intval;
 			break;
@@ -3023,6 +3025,7 @@ create_parents(libzfs_handle_t *hdl, char *target, int prefixlen)
 			goto ancestorerr;
 		}
 
+#ifdef HAVE_ZPL
 		if (zfs_mount(h, NULL, 0) != 0) {
 			opname = dgettext(TEXT_DOMAIN, "mount");
 			goto ancestorerr;
@@ -3032,6 +3035,7 @@ create_parents(libzfs_handle_t *hdl, char *target, int prefixlen)
 			opname = dgettext(TEXT_DOMAIN, "share");
 			goto ancestorerr;
 		}
+#endif /* HAVE_ZPL */
 
 		zfs_close(h);
 	}
@@ -3248,9 +3252,11 @@ zfs_destroy(zfs_handle_t *zhp)
 		 * abort the request.  This would only happen for a
 		 * non-privileged user.
 		 */
+#ifdef HAVE_ZPL
 		if (zfs_unshare_iscsi(zhp) != 0) {
 			return (-1);
 		}
+#endif
 
 		if (zvol_remove_link(zhp->zfs_hdl, zhp->zfs_name) != 0)
 			return (-1);
diff --git a/lib/libzfs/libzfs_mount.c b/lib/libzfs/libzfs_mount.c
index 1dd345a275..90789b9497 100644
--- a/lib/libzfs/libzfs_mount.c
+++ b/lib/libzfs/libzfs_mount.c
@@ -85,6 +85,7 @@
 #include <sys/systeminfo.h>
 #define	MAXISALEN	257	/* based on sysinfo(2) man page */
 
+#ifdef HAVE_ZPL
 static int zfs_share_proto(zfs_handle_t *, zfs_share_proto_t *);
 zfs_share_type_t zfs_is_shared_proto(zfs_handle_t *, char **,
     zfs_share_proto_t);
@@ -1225,7 +1226,6 @@ out:
 	return (ret);
 }
 
-
 static int
 zvol_cb(const char *dataset, void *data)
 {
@@ -1398,3 +1398,42 @@ out:
 
 	return (ret);
 }
+
+#else  /* HAVE_ZPL */
+
+void
+remove_mountpoint(zfs_handle_t *zhp) {
+	return;
+}
+
+boolean_t
+is_mounted(libzfs_handle_t *zfs_hdl, const char *special, char **where)
+{
+	return B_FALSE;
+}
+
+boolean_t
+zfs_is_mounted(zfs_handle_t *zhp, char **where)
+{
+	return is_mounted(zhp->zfs_hdl, zfs_get_name(zhp), where);
+}
+
+boolean_t
+zfs_is_shared(zfs_handle_t *zhp)
+{
+	return B_FALSE;
+}
+
+int
+zpool_enable_datasets(zpool_handle_t *zhp, const char *mntopts, int flags)
+{
+	return B_FALSE;
+}
+
+int
+zpool_disable_datasets(zpool_handle_t *zhp, boolean_t force)
+{
+	return B_FALSE;
+}
+
+#endif /* HAVE_ZPL */
diff --git a/lib/libzfs/libzfs_sendrecv.c b/lib/libzfs/libzfs_sendrecv.c
index 35f12c0d50..04d9016342 100644
--- a/lib/libzfs/libzfs_sendrecv.c
+++ b/lib/libzfs/libzfs_sendrecv.c
@@ -1930,6 +1930,7 @@ zfs_receive_one(libzfs_handle_t *hdl, int infd, const char *tosnap,
 	 * created). Also mount any children of the target filesystem
 	 * if we did an incremental receive.
 	 */
+#ifdef HAVE_ZPL
 	cp = strchr(zc.zc_value, '@');
 	if (cp && (ioctl_err == 0 || !newfs)) {
 		zfs_handle_t *h;
@@ -1956,6 +1957,7 @@ zfs_receive_one(libzfs_handle_t *hdl, int infd, const char *tosnap,
 		}
 		*cp = '@';
 	}
+#endif /* HAVE_ZPL */
 
 	if (clp) {
 		err |= changelist_postfix(clp);
diff --git a/lib/libzfs/libzfs_util.c b/lib/libzfs/libzfs_util.c
index b0662d47d3..01f6ce09f3 100644
--- a/lib/libzfs/libzfs_util.c
+++ b/lib/libzfs/libzfs_util.c
@@ -586,7 +586,9 @@ libzfs_fini(libzfs_handle_t *hdl)
 		(void) fclose(hdl->libzfs_mnttab);
 	if (hdl->libzfs_sharetab)
 		(void) fclose(hdl->libzfs_sharetab);
+#ifdef HAVE_ZPL
 	zfs_uninit_libshare(hdl);
+#endif
 	if (hdl->libzfs_log_str)
 		(void) free(hdl->libzfs_log_str);
 	zpool_free_handles(hdl);
diff --git a/module/zcommon/include/sys/fs/zfs.h b/module/zcommon/include/sys/fs/zfs.h
index 95f04d842e..c518382871 100644
--- a/module/zcommon/include/sys/fs/zfs.h
+++ b/module/zcommon/include/sys/fs/zfs.h
@@ -491,6 +491,8 @@ typedef struct vdev_stat {
 #define	ZVOL_DRIVER	"zvol"
 #define	ZFS_DRIVER	"zfs"
 #define	ZFS_DEV		"/dev/zfs"
+#define ZFS_MAJOR       230 /* XXX: Arbitrary */
+#define ZFS_MINORS      16  /* XXX: Arbitrary */
 
 /*
  * zvol paths.  Irritatingly, the devfsadm interfaces want all these
diff --git a/module/zfs/include/sys/zfs_fuid.h b/module/zfs/include/sys/zfs_fuid.h
index 3e8d36c3da..01f185ecdb 100644
--- a/module/zfs/include/sys/zfs_fuid.h
+++ b/module/zfs/include/sys/zfs_fuid.h
@@ -100,6 +100,7 @@ typedef struct zfs_fuid_info {
 } zfs_fuid_info_t;
 
 #ifdef _KERNEL
+#ifdef HAVE_ZPL
 struct znode;
 extern uid_t zfs_fuid_map_id(zfsvfs_t *, uint64_t, cred_t *, zfs_fuid_type_t);
 extern void zfs_fuid_destroy(zfsvfs_t *);
@@ -112,6 +113,7 @@ extern void zfs_fuid_map_ids(struct znode *zp, cred_t *cr, uid_t *uid,
 extern zfs_fuid_info_t *zfs_fuid_info_alloc(void);
 extern void zfs_fuid_info_free();
 extern boolean_t zfs_groupmember(zfsvfs_t *, uint64_t, cred_t *);
+#endif /* HAVE_ZPL */
 #endif
 
 char *zfs_fuid_idx_domain(avl_tree_t *, uint32_t);
diff --git a/module/zfs/rrwlock.c b/module/zfs/rrwlock.c
index 1bb8a285b2..c1c91fdd4e 100644
--- a/module/zfs/rrwlock.c
+++ b/module/zfs/rrwlock.c
@@ -23,7 +23,7 @@
  * Use is subject to license terms.
  */
 
-
+#ifdef HAVE_ZPL
 
 #include <sys/refcount.h>
 #include <sys/rrwlock.h>
@@ -247,3 +247,4 @@ rrw_held(rrwlock_t *rrl, krw_t rw)
 
 	return (held);
 }
+#endif /* HAVE_ZPL */
diff --git a/module/zfs/zfs_acl.c b/module/zfs/zfs_acl.c
index fdf92a156e..89bd8e8c97 100644
--- a/module/zfs/zfs_acl.c
+++ b/module/zfs/zfs_acl.c
@@ -23,6 +23,8 @@
  * Use is subject to license terms.
  */
 
+#ifdef HAVE_ZPL
+
 #include <sys/types.h>
 #include <sys/param.h>
 #include <sys/time.h>
@@ -2678,3 +2680,5 @@ zfs_zaccess_rename(znode_t *sdzp, znode_t *szp, znode_t *tdzp,
 
 	return (error);
 }
+
+#endif /* HAVE_ZPL */
diff --git a/module/zfs/zfs_ctldir.c b/module/zfs/zfs_ctldir.c
index 0da0261006..cebb2eb90c 100644
--- a/module/zfs/zfs_ctldir.c
+++ b/module/zfs/zfs_ctldir.c
@@ -64,6 +64,8 @@
  * so that it cannot be freed until all snapshots have been unmounted.
  */
 
+#ifdef HAVE_ZPL
+
 #include <fs/fs_subr.h>
 #include <sys/zfs_ctldir.h>
 #include <sys/zfs_ioctl.h>
@@ -1177,3 +1179,4 @@ zfsctl_umount_snapshots(vfs_t *vfsp, int fflags, cred_t *cr)
 
 	return (error);
 }
+#endif /* HAVE_ZPL */
diff --git a/module/zfs/zfs_dir.c b/module/zfs/zfs_dir.c
index 9353d0199e..84b279af72 100644
--- a/module/zfs/zfs_dir.c
+++ b/module/zfs/zfs_dir.c
@@ -23,6 +23,8 @@
  * Use is subject to license terms.
  */
 
+#ifdef HAVE_ZPL
+
 #include <sys/types.h>
 #include <sys/param.h>
 #include <sys/time.h>
@@ -957,3 +959,4 @@ zfs_sticky_remove_access(znode_t *zdp, znode_t *zp, cred_t *cr)
 	else
 		return (secpolicy_vnode_remove(cr));
 }
+#endif /* HAVE_ZPL */
diff --git a/module/zfs/zfs_fuid.c b/module/zfs/zfs_fuid.c
index ce2bc93030..da5797d1e6 100644
--- a/module/zfs/zfs_fuid.c
+++ b/module/zfs/zfs_fuid.c
@@ -185,6 +185,7 @@ zfs_fuid_idx_domain(avl_tree_t *idx_tree, uint32_t idx)
 }
 
 #ifdef _KERNEL
+#ifdef HAVE_ZPL
 /*
  * Load the fuid table(s) into memory.
  */
@@ -700,4 +701,5 @@ zfs_groupmember(zfsvfs_t *zfsvfs, uint64_t id, cred_t *cr)
 	gid = zfs_fuid_map_id(zfsvfs, id, cr, ZFS_GROUP);
 	return (groupmember(gid, cr));
 }
+#endif /* HAVE_ZPL */
 #endif
diff --git a/module/zfs/zfs_ioctl.c b/module/zfs/zfs_ioctl.c
index 3cdd1d8c3b..1c098512fa 100644
--- a/module/zfs/zfs_ioctl.c
+++ b/module/zfs/zfs_ioctl.c
@@ -394,6 +394,7 @@ zfs_secpolicy_send(zfs_cmd_t *zc, cred_t *cr)
 int
 zfs_secpolicy_share(zfs_cmd_t *zc, cred_t *cr)
 {
+#ifdef HAVE_ZPL
 	if (!INGLOBALZONE(curproc))
 		return (EPERM);
 
@@ -420,6 +421,9 @@ zfs_secpolicy_share(zfs_cmd_t *zc, cred_t *cr)
 		return (dsl_deleg_access(zc->zc_name,
 		    ZFS_DELEG_PERM_SHARE, cr));
 	}
+#else
+	return (ENOTSUP);
+#endif /* HAVE_ZPL */
 }
 
 static int
@@ -614,6 +618,7 @@ zfs_secpolicy_create(zfs_cmd_t *zc, cred_t *cr)
 	return (error);
 }
 
+#ifdef HAVE_ZPL
 static int
 zfs_secpolicy_umount(zfs_cmd_t *zc, cred_t *cr)
 {
@@ -625,6 +630,7 @@ zfs_secpolicy_umount(zfs_cmd_t *zc, cred_t *cr)
 	}
 	return (error);
 }
+#endif /* HAVE_ZPL */
 
 /*
  * Policy for pool operations - create/destroy pools, add vdevs, etc.  Requires
@@ -1726,6 +1732,7 @@ zfs_ioc_pool_get_props(zfs_cmd_t *zc)
 static int
 zfs_ioc_iscsi_perm_check(zfs_cmd_t *zc)
 {
+#ifdef HAVE_ZPL
 	nvlist_t *nvp;
 	int error;
 	uint32_t uid;
@@ -1768,6 +1775,9 @@ zfs_ioc_iscsi_perm_check(zfs_cmd_t *zc)
 	    zfs_prop_to_name(ZFS_PROP_SHAREISCSI), usercred);
 	crfree(usercred);
 	return (error);
+#else
+	return (ENOTSUP);
+#endif /* HAVE_ZPL */
 }
 
 /*
@@ -1865,6 +1875,7 @@ zfs_ioc_remove_minor(zfs_cmd_t *zc)
 	return (zvol_remove_minor(zc->zc_name));
 }
 
+#ifdef HAVE_ZPL
 /*
  * Search the vfs list for a specified resource.  Returns a pointer to it
  * or NULL if no suitable entry is found. The caller of this routine
@@ -1889,6 +1900,7 @@ zfs_get_vfs(const char *resource)
 	vfs_list_unlock();
 	return (vfs_found);
 }
+#endif /* HAVE_ZPL */
 
 /* ARGSUSED */
 static void
@@ -2263,6 +2275,7 @@ zfs_ioc_snapshot(zfs_cmd_t *zc)
 int
 zfs_unmount_snap(char *name, void *arg)
 {
+#ifdef HAVE_ZPL
 	vfs_t *vfsp = NULL;
 
 	if (arg) {
@@ -2294,6 +2307,7 @@ zfs_unmount_snap(char *name, void *arg)
 		if ((err = dounmount(vfsp, flag, kcred)) != 0)
 			return (err);
 	}
+#endif /* HAVE_ZPL */
 	return (0);
 }
 
@@ -2346,6 +2360,7 @@ zfs_ioc_destroy(zfs_cmd_t *zc)
 static int
 zfs_ioc_rollback(zfs_cmd_t *zc)
 {
+#ifdef HAVE_ZPL
 	objset_t *os;
 	int error;
 	zfsvfs_t *zfsvfs = NULL;
@@ -2391,6 +2406,9 @@ zfs_ioc_rollback(zfs_cmd_t *zc)
 	/* Note, the dmu_objset_rollback() releases the objset for us. */
 
 	return (error);
+#else
+	return (ENOTSUP);
+#endif /* HAVE_ZPL */
 }
 
 /*
@@ -2464,7 +2482,9 @@ static int
 zfs_ioc_recv(zfs_cmd_t *zc)
 {
 	file_t *fp;
+#ifdef HAVE_ZPL
 	objset_t *os;
+#endif /* HAVE_ZPL */
 	dmu_recv_cookie_t drc;
 	zfsvfs_t *zfsvfs = NULL;
 	boolean_t force = (boolean_t)zc->zc_guid;
@@ -2498,6 +2518,7 @@ zfs_ioc_recv(zfs_cmd_t *zc)
 		return (EBADF);
 	}
 
+#ifdef HAVE_ZPL
 	if (dmu_objset_open(tofs, DMU_OST_ANY,
 	    DS_MODE_USER | DS_MODE_READONLY, &os) == 0) {
 		/*
@@ -2527,6 +2548,7 @@ zfs_ioc_recv(zfs_cmd_t *zc)
 
 		dmu_objset_close(os);
 	}
+#endif /* HAVE_ZPL */
 
 	if (zc->zc_string[0]) {
 		error = dmu_objset_open(zc->zc_string, DMU_OST_ANY,
@@ -2592,7 +2614,9 @@ zfs_ioc_recv(zfs_cmd_t *zc)
 out:
 	if (zfsvfs) {
 		mutex_exit(&zfsvfs->z_online_recv_lock);
+#ifdef HAVE_ZPL
 		VFS_RELE(zfsvfs->z_vfs);
+#endif /* HAVE_ZPL */
 	}
 	nvlist_free(props);
 	nvlist_free(origprops);
@@ -2801,6 +2825,7 @@ zfs_ioc_promote(zfs_cmd_t *zc)
  * the first file system is shared.
  * Neither sharefs, nfs or smbsrv are unloadable modules.
  */
+#ifdef HAVE_ZPL
 int (*znfsexport_fs)(void *arg);
 int (*zshare_fs)(enum sharefs_sys_op, share_t *, uint32_t);
 int (*zsmbexport_fs)(void *arg, boolean_t add_share);
@@ -2832,10 +2857,12 @@ zfs_init_sharefs()
 	}
 	return (0);
 }
+#endif /* HAVE_ZPL */
 
 static int
 zfs_ioc_share(zfs_cmd_t *zc)
 {
+#ifdef HAVE_ZPL
 	int error;
 	int opcode;
 
@@ -2925,9 +2952,12 @@ zfs_ioc_share(zfs_cmd_t *zc)
 	    zc->zc_share.z_sharemax);
 
 	return (error);
-
+#else
+	return (ENOTSUP);
+#endif /* HAVE_ZPL */
 }
 
+
 /*
  * pool create, destroy, and export don't log the history as part of
  * zfsdev_ioctl, but rather zfs_ioc_pool_create, and zfs_ioc_pool_export
@@ -3174,12 +3204,14 @@ _init(void)
 		return (error);
 	}
 
+	error = ldi_ident_from_mod(&modlinkage, &zfs_li);
+	ASSERT(error == 0);
+#ifdef HAVE_ZPL
 	tsd_create(&zfs_fsyncer_key, NULL);
 	tsd_create(&rrw_tsd_key, NULL);
 
-	error = ldi_ident_from_mod(&modlinkage, &zfs_li);
-	ASSERT(error == 0);
 	mutex_init(&zfs_share_lock, NULL, MUTEX_DEFAULT, NULL);
+#endif /* HAVE_ZPL */
 
 	return (0);
 }
@@ -3198,6 +3230,7 @@ _fini(void)
 	zvol_fini();
 	zfs_fini();
 	spa_fini();
+#ifdef HAVE_ZPL
 	if (zfs_nfsshare_inited)
 		(void) ddi_modclose(nfs_mod);
 	if (zfs_smbshare_inited)
@@ -3205,10 +3238,12 @@ _fini(void)
 	if (zfs_nfsshare_inited || zfs_smbshare_inited)
 		(void) ddi_modclose(sharefs_mod);
 
+	mutex_destroy(&zfs_share_lock);
 	tsd_destroy(&zfs_fsyncer_key);
+#endif /* HAVE_ZPL */
+
 	ldi_ident_release(zfs_li);
 	zfs_li = NULL;
-	mutex_destroy(&zfs_share_lock);
 
 	return (error);
 }
diff --git a/module/zfs/zfs_log.c b/module/zfs/zfs_log.c
index 84d64b4df6..5a89bd01bb 100644
--- a/module/zfs/zfs_log.c
+++ b/module/zfs/zfs_log.c
@@ -23,6 +23,8 @@
  * Use is subject to license terms.
  */
 
+#ifdef HAVE_ZPL
+
 #include <sys/types.h>
 #include <sys/param.h>
 #include <sys/systm.h>
@@ -730,3 +732,5 @@ zfs_log_acl(zilog_t *zilog, dmu_tx_t *tx, znode_t *zp,
 	seq = zil_itx_assign(zilog, itx, tx);
 	zp->z_last_itx = seq;
 }
+
+#endif /* HAVE_ZPL */
diff --git a/module/zfs/zfs_replay.c b/module/zfs/zfs_replay.c
index 819ba2886c..7aeff072a4 100644
--- a/module/zfs/zfs_replay.c
+++ b/module/zfs/zfs_replay.c
@@ -23,7 +23,7 @@
  * Use is subject to license terms.
  */
 
-
+#ifdef HAVE_ZPL
 
 #include <sys/types.h>
 #include <sys/param.h>
@@ -876,3 +876,4 @@ zil_replay_func_t *zfs_replay_vector[TX_MAX_TYPE] = {
 	zfs_replay_create,	/* TX_MKDIR_ATTR */
 	zfs_replay_create_acl,	/* TX_MKDIR_ACL_ATTR */
 };
+#endif /* HAVE_ZPL */
diff --git a/module/zfs/zfs_rlock.c b/module/zfs/zfs_rlock.c
index 4de8d8a2df..1a91b65ad7 100644
--- a/module/zfs/zfs_rlock.c
+++ b/module/zfs/zfs_rlock.c
@@ -92,6 +92,8 @@
  * range to just the range to be written using zfs_reduce_range.
  */
 
+#ifdef HAVE_ZPL
+
 #include <sys/zfs_rlock.h>
 
 /*
@@ -600,3 +602,4 @@ zfs_range_compare(const void *arg1, const void *arg2)
 		return (-1);
 	return (0);
 }
+#endif /* HAVE_ZPL */
diff --git a/module/zfs/zfs_vfsops.c b/module/zfs/zfs_vfsops.c
index 1bf1bc527b..9b964689dc 100644
--- a/module/zfs/zfs_vfsops.c
+++ b/module/zfs/zfs_vfsops.c
@@ -61,6 +61,7 @@
 #include <sys/dmu_objset.h>
 #include <sys/spa_boot.h>
 
+#ifdef HAVE_ZPL
 int zfsfstype;
 vfsops_t *zfs_vfsops = NULL;
 static major_t zfs_major;
@@ -1545,10 +1546,12 @@ zfs_vfsinit(int fstype, char *name)
 
 	return (0);
 }
+#endif /* HAVE_ZPL */
 
 void
 zfs_init(void)
 {
+#ifdef HAVE_ZPL
 	/*
 	 * Initialize .zfs directory structures
 	 */
@@ -1558,19 +1561,26 @@ zfs_init(void)
 	 * Initialize znode cache, vnode ops, etc...
 	 */
 	zfs_znode_init();
+#endif /* HAVE_ZPL */
 }
 
 void
 zfs_fini(void)
 {
+#ifdef HAVE_ZPL
 	zfsctl_fini();
 	zfs_znode_fini();
+#endif /* HAVE_ZPL */
 }
 
 int
 zfs_busy(void)
 {
+#ifdef HAVE_ZPL
 	return (zfs_active_fs_count != 0);
+#else
+	return 0;
+#endif /* HAVE_ZPL */
 }
 
 int
@@ -1666,6 +1676,7 @@ zfs_get_zplprop(objset_t *os, zfs_prop_t prop, uint64_t *value)
 	return (error);
 }
 
+#ifdef HAVE_ZPL
 static vfsdef_t vfw = {
 	VFSDEF_VERSION,
 	MNTTYPE_ZFS,
@@ -1678,3 +1689,4 @@ static vfsdef_t vfw = {
 struct modlfs zfs_modlfs = {
 	&mod_fsops, "ZFS filesystem version " SPA_VERSION_STRING, &vfw
 };
+#endif /* HAVE_ZPL */
diff --git a/module/zfs/zfs_vnops.c b/module/zfs/zfs_vnops.c
index e38abb28c5..576a2b2d48 100644
--- a/module/zfs/zfs_vnops.c
+++ b/module/zfs/zfs_vnops.c
@@ -25,6 +25,8 @@
 
 /* Portions Copyright 2007 Jeremy Teo */
 
+#ifdef HAVE_ZPL
+
 #include <sys/types.h>
 #include <sys/param.h>
 #include <sys/time.h>
@@ -4536,3 +4538,4 @@ const fs_operation_def_t zfs_evnodeops_template[] = {
 	VOPNAME_PATHCONF,	{ .vop_pathconf = zfs_pathconf },
 	NULL,			NULL
 };
+#endif /* HAVE_ZPL */
diff --git a/module/zfs/zfs_znode.c b/module/zfs/zfs_znode.c
index 7542ea1af2..d31951a3d0 100644
--- a/module/zfs/zfs_znode.c
+++ b/module/zfs/zfs_znode.c
@@ -87,6 +87,7 @@
  * (such as VFS logic) that will not compile easily in userland.
  */
 #ifdef _KERNEL
+#ifdef HAVE_ZPL
 static kmem_cache_t *znode_cache = NULL;
 
 /*ARGSUSED*/
@@ -1469,20 +1470,28 @@ log:
 	dmu_tx_commit(tx);
 	return (0);
 }
+#endif /* HAVE_ZPL */
 
 void
 zfs_create_fs(objset_t *os, cred_t *cr, nvlist_t *zplprops, dmu_tx_t *tx)
 {
-	zfsvfs_t	zfsvfs;
 	uint64_t	moid, doid, version;
 	uint64_t	sense = ZFS_CASE_SENSITIVE;
 	uint64_t	norm = 0;
 	nvpair_t	*elem;
 	int		error;
+#ifdef HAVE_ZPL
+	zfsvfs_t	zfsvfs;
 	znode_t		*rootzp = NULL;
 	vnode_t		*vp;
 	vattr_t		vattr;
 	znode_t		*zp;
+#else
+	uint64_t	obj;
+	timestruc_t	now;
+	dmu_buf_t	*db;
+	znode_phys_t	*pzp;
+#endif /* HAVE_ZPL */
 
 	/*
 	 * First attempt to create master node.
@@ -1537,6 +1546,7 @@ zfs_create_fs(objset_t *os, cred_t *cr, nvlist_t *zplprops, dmu_tx_t *tx)
 	error = zap_add(os, moid, ZFS_UNLINKED_SET, 8, 1, &doid, tx);
 	ASSERT(error == 0);
 
+#ifdef HAVE_ZPL
 	/*
 	 * Create root znode.  Create minimal znode/vnode/zfsvfs
 	 * to allow zfs_mknode to work.
@@ -1588,6 +1598,45 @@ zfs_create_fs(objset_t *os, cred_t *cr, nvlist_t *zplprops, dmu_tx_t *tx)
 	dmu_buf_rele(rootzp->z_dbuf, NULL);
 	rootzp->z_dbuf = NULL;
 	kmem_cache_free(znode_cache, rootzp);
+#else
+	/*
+	 * Create root znode with code free of VFS dependencies
+	 */
+	obj = zap_create_norm(os, norm, DMU_OT_DIRECTORY_CONTENTS,
+	                      DMU_OT_ZNODE, sizeof (znode_phys_t), tx);
+
+	VERIFY(0 == dmu_bonus_hold(os, obj, FTAG, &db));
+	dmu_buf_will_dirty(db, tx);
+
+	/*
+	 * Initialize the znode physical data to zero.
+	 */
+	ASSERT(db->db_size >= sizeof (znode_phys_t));
+	bzero(db->db_data, db->db_size);
+	pzp = db->db_data;
+
+	if (USE_FUIDS(version, os))
+		pzp->zp_flags = ZFS_ARCHIVE | ZFS_AV_MODIFIED;
+
+	pzp->zp_size = 2; /* "." and ".." */
+	pzp->zp_links = 2;
+	pzp->zp_parent = obj;
+	pzp->zp_gen = dmu_tx_get_txg(tx);
+	pzp->zp_mode = S_IFDIR | 0755;
+	pzp->zp_flags = ZFS_ACL_TRIVIAL;
+
+	gethrestime(&now);
+
+	ZFS_TIME_ENCODE(&now, pzp->zp_crtime);
+	ZFS_TIME_ENCODE(&now, pzp->zp_ctime);
+	ZFS_TIME_ENCODE(&now, pzp->zp_atime);
+	ZFS_TIME_ENCODE(&now, pzp->zp_mtime);
+
+	error = zap_add(os, moid, ZFS_ROOT_OBJ, 8, 1, &obj, tx);
+	ASSERT(error == 0);
+
+	dmu_buf_rele(db, FTAG);
+#endif /* HAVE_ZPL */
 }
 
 #endif /* _KERNEL */