--- a/include/Makefile.am	2010-12-02 13:31:31.000000000 +0100
+++ a/include/Makefile.am	2010-12-02 13:53:54.000000000 +0100
@@ -15,14 +15,12 @@ 
 noinst_HEADERS += $(top_srcdir)/include/vm/*.h
 
 install-data-local:
-	destname=spl-$(SPL_META_VERSION)/$(LINUX_VERSION); \
-	instdest=$(DESTDIR)/usr/src/$$destname; \
+	instdest=$(DESTDIR)/${includedir}/spl; \
 	instfiles=`find . -name '*.h'`; \
         for instfile in $$instfiles; do \
 		$(INSTALL) -D $$instfile $$instdest/$$instfile; \
         done
 
 uninstall-local:
-	destname=spl-$(SPL_META_VERSION)/$(LINUX_VERSION); \
-	instdest=$(DESTDIR)/usr/src/$$destname; \
+	instdest=$(DESTDIR)/${includedir}/spl; \
 	$(RM) -R $$instdest
--- a/Makefile.am	2010-12-02 13:31:31.000000000 +0100
+++ a/Makefile.am	2010-12-02 13:53:17.000000000 +0100
@@ -29,8 +29,7 @@ 
 
 if CONFIG_KERNEL
 install-data-local:
-	destname=spl-$(SPL_META_VERSION)/$(LINUX_VERSION); \
-	instdest=$(DESTDIR)/usr/src/$$destname; \
+	instdest=$(DESTDIR)/${includedir}/spl; \
 	echo "$(SPL_META_VERSION)" >$$instdest/spl.release; \
 	for instfile in $(noinst_HEADERS) module/$(LINUX_SYMBOLS); do \
 		$(INSTALL) -D $$instfile $$instdest/$$instfile; \