diff --git a/arch/ia64/Makefile b/arch/ia64/Makefile
index 45d5368d6a99c895d6ac815868baf5896a31b4ff..b950a23d5219bda0332ff3b49b7caf36f244a4cc 100644
--- a/arch/ia64/Makefile
+++ b/arch/ia64/Makefile
@@ -86,9 +86,3 @@ define archhelp
   echo '  install	- Install compressed kernel image'
   echo '* unwcheck	- Check vmlinux for invalid unwind info'
 endef
-
-archprepare: make_nr_irqs_h
-PHONY += make_nr_irqs_h
-
-make_nr_irqs_h:
-	$(Q)$(MAKE) $(build)=arch/ia64/kernel include/generated/nr-irqs.h
diff --git a/arch/ia64/include/asm/irq.h b/arch/ia64/include/asm/irq.h
index 5acf52e908722c0a3cbeaaba96ed7e310a042707..0eccf33dfe8be99e7a22c1061fd2d2e88e66cc0a 100644
--- a/arch/ia64/include/asm/irq.h
+++ b/arch/ia64/include/asm/irq.h
@@ -14,7 +14,9 @@
 
 #include <linux/types.h>
 #include <linux/cpumask.h>
-#include <generated/nr-irqs.h>
+#include <asm/native/irq.h>
+
+#define NR_IRQS		IA64_NATIVE_NR_IRQS
 
 static __inline__ int
 irq_canonicalize (int irq)
diff --git a/arch/ia64/kernel/Makefile b/arch/ia64/kernel/Makefile
index c89bd5f8cbf8311975c7bcbb181a635010cf8387..78717819131cc2bc2a8101d0247ab7bf04c11dbf 100644
--- a/arch/ia64/kernel/Makefile
+++ b/arch/ia64/kernel/Makefile
@@ -47,8 +47,3 @@ CFLAGS_traps.o  += -mfixed-range=f2-f5,f16-f31
 
 # The gate DSO image is built using a special linker script.
 include $(src)/Makefile.gate
-
-include/generated/nr-irqs.h: arch/$(SRCARCH)/kernel/nr-irqs.s FORCE
-	$(call filechk,offsets,__ASM_NR_IRQS_H__)
-
-targets += nr-irqs.s
diff --git a/arch/ia64/kernel/nr-irqs.c b/arch/ia64/kernel/nr-irqs.c
deleted file mode 100644
index f2633b22d3be2ba1256c742e3865802b5e5df113..0000000000000000000000000000000000000000
--- a/arch/ia64/kernel/nr-irqs.c
+++ /dev/null
@@ -1,22 +0,0 @@
-// SPDX-License-Identifier: GPL-2.0
-/*
- * calculate
- * NR_IRQS = max(IA64_NATIVE_NR_IRQS, XEN_NR_IRQS, FOO_NR_IRQS...)
- * depending on config.
- * This must be calculated before processing asm-offset.c.
- */
-
-#define ASM_OFFSETS_C 1
-
-#include <linux/kbuild.h>
-#include <linux/threads.h>
-#include <asm/native/irq.h>
-
-void foo(void)
-{
-	union paravirt_nr_irqs_max {
-		char ia64_native_nr_irqs[IA64_NATIVE_NR_IRQS];
-	};
-
-	DEFINE(NR_IRQS, sizeof (union paravirt_nr_irqs_max));
-}