diff --git a/arch/m32r/kernel/entry.S b/arch/m32r/kernel/entry.S
index 3871b65f0c827966eede1b0cac8d1d07464198ff..5e4a0c8a5d3c976729b68de3d527e20c4f6ef2f8 100644
--- a/arch/m32r/kernel/entry.S
+++ b/arch/m32r/kernel/entry.S
@@ -20,7 +20,7 @@
  * Stack layout in 'ret_from_system_call':
  * 	ptrace needs to have all regs on the stack.
  *	if the order here is changed, it needs to be
- *	updated in fork.c:copy_process, signal.c:do_signal,
+ *	updated in fork.c:copy_thread, signal.c:do_signal,
  *	ptrace.c and ptrace.h
  *
  * M32Rx/M32R2				M32R
@@ -41,18 +41,17 @@
  *       @(0x38,sp) - syscall_nr	ditto
  *       @(0x3c,sp) - acc0h		@(0x3c,sp) - acch
  *       @(0x40,sp) - acc0l		@(0x40,sp) - accl
- *       @(0x44,sp) - acc1h		@(0x44,sp) - psw
- *       @(0x48,sp) - acc1l		@(0x48,sp) - bpc
- *       @(0x4c,sp) - psw		@(0x4c,sp) - bbpsw
- *       @(0x50,sp) - bpc		@(0x50,sp) - bbpc
- *       @(0x54,sp) - bbpsw		@(0x54,sp) - spu (cr3)
- *       @(0x58,sp) - bbpc		@(0x58,sp) - fp (r13)
- *       @(0x5c,sp) - spu (cr3)		@(0x5c,sp) - lr (r14)
- *       @(0x60,sp) - fp (r13)		@(0x60,sp) - spi (cr12)
- *       @(0x64,sp) - lr (r14)		@(0x64,sp) - orig_r0
- *       @(0x68,sp) - spi (cr2)
- *       @(0x6c,sp) - orig_r0
- *
+ *       @(0x44,sp) - acc1h		@(0x44,sp) - dummy_acc1h
+ *       @(0x48,sp) - acc1l		@(0x48,sp) - dummy_acc1l
+ *       @(0x4c,sp) - psw		ditto
+ *       @(0x50,sp) - bpc		ditto
+ *       @(0x54,sp) - bbpsw		ditto
+ *       @(0x58,sp) - bbpc		ditto
+ *       @(0x5c,sp) - spu (cr3)		ditto
+ *       @(0x60,sp) - fp (r13)		ditto
+ *       @(0x64,sp) - lr (r14)		ditto
+ *       @(0x68,sp) - spi (cr2)		ditto
+ *       @(0x6c,sp) - orig_r0		ditto
  */
 
 #include <linux/config.h>
@@ -102,6 +101,12 @@
 #define ACC0L(reg)		@(0x40,reg)
 #define ACC1H(reg)		@(0x44,reg)
 #define ACC1L(reg)		@(0x48,reg)
+#elif defined(CONFIG_ISA_M32R2) || defined(CONFIG_ISA_M32R)
+#define ACCH(reg)		@(0x3C,reg)
+#define ACCL(reg)		@(0x40,reg)
+#else
+#error unknown isa configuration
+#endif
 #define PSW(reg)		@(0x4C,reg)
 #define BPC(reg)		@(0x50,reg)
 #define BBPSW(reg)		@(0x54,reg)
@@ -111,21 +116,6 @@
 #define LR(reg)			@(0x64,reg)
 #define SP(reg)			@(0x68,reg)
 #define ORIG_R0(reg)		@(0x6C,reg)
-#elif defined(CONFIG_ISA_M32R2) || defined(CONFIG_ISA_M32R)
-#define ACCH(reg)		@(0x3C,reg)
-#define ACCL(reg)		@(0x40,reg)
-#define PSW(reg)		@(0x44,reg)
-#define BPC(reg)		@(0x48,reg)
-#define BBPSW(reg)		@(0x4C,reg)
-#define BBPC(reg)		@(0x50,reg)
-#define SPU(reg)		@(0x54,reg)
-#define FP(reg)			@(0x58,reg)  /* FP = R13 */
-#define LR(reg)			@(0x5C,reg)
-#define SP(reg)			@(0x60,reg)
-#define ORIG_R0(reg)		@(0x64,reg)
-#else
-#error unknown isa configuration
-#endif
 
 CF_MASK		= 0x00000001
 TF_MASK		= 0x00000100
@@ -231,7 +221,7 @@ restore_all:
 	RESTORE_ALL
 
 	# perform work that needs to be done immediately before resumption
-	# r9 : frags
+	# r9 : flags
 	ALIGN
 work_pending:
 	and3	r4, r9, #_TIF_NEED_RESCHED
@@ -1015,4 +1005,3 @@ ENTRY(sys_call_table)
 	.long sys_waitid
 
 syscall_table_size=(.-sys_call_table)
-
diff --git a/arch/m32r/kernel/signal.c b/arch/m32r/kernel/signal.c
index cb33097fefc4453475451d31443b2e380b97f0d5..6498ee70bb738d4c6aedf927b2b45d7de17215fe 100644
--- a/arch/m32r/kernel/signal.c
+++ b/arch/m32r/kernel/signal.c
@@ -118,6 +118,8 @@ restore_sigcontext(struct pt_regs *regs, struct sigcontext __user *sc,
 #elif defined(CONFIG_ISA_M32R2) || defined(CONFIG_ISA_M32R)
 	COPY(acch);
 	COPY(accl);
+	COPY(dummy_acc1h);
+	COPY(dummy_acc1l);
 #else
 #error unknown isa configuration
 #endif
@@ -203,6 +205,8 @@ setup_sigcontext(struct sigcontext __user *sc, struct pt_regs *regs,
 #elif defined(CONFIG_ISA_M32R2) || defined(CONFIG_ISA_M32R)
 	COPY(acch);
 	COPY(accl);
+	COPY(dummy_acc1h);
+	COPY(dummy_acc1l);
 #else
 #error unknown isa configuration
 #endif
diff --git a/include/asm-m32r/assembler.h b/include/asm-m32r/assembler.h
index b7f4d8aaeb469b0409103dd8057e3b6f80c2cc8f..1a1aa17edd33fe737d1035676d756421b93a1fe8 100644
--- a/include/asm-m32r/assembler.h
+++ b/include/asm-m32r/assembler.h
@@ -109,6 +109,9 @@
 	push	r13
 	mvfachi	r13
 	push	r13
+	ldi	r13, #0
+	push	r13		; dummy push acc1h
+	push	r13		; dummy push acc1l
 #else
 #error unknown isa configuration
 #endif
@@ -156,6 +159,8 @@
 	pop	r13
 	mvtaclo	r13, a1
 #elif defined(CONFIG_ISA_M32R2) || defined(CONFIG_ISA_M32R)
+	pop	r13		; dummy pop acc1h
+	pop	r13		; dummy pop acc1l
 	pop	r13
 	mvtachi	r13
 	pop	r13
diff --git a/include/asm-m32r/ptrace.h b/include/asm-m32r/ptrace.h
index 0d058b2d844e468ac6d6ac448a553dfa1d752528..53c792452dfc0c036538230f69fce24406d119f9 100644
--- a/include/asm-m32r/ptrace.h
+++ b/include/asm-m32r/ptrace.h
@@ -43,6 +43,14 @@
 #define PT_ACC1L	18
 #define PT_ACCH		PT_ACC0H
 #define PT_ACCL		PT_ACC0L
+#elif defined(CONFIG_ISA_M32R2) || defined(CONFIG_ISA_M32R)
+#define PT_ACCH		15
+#define PT_ACCL		16
+#define PT_DUMMY_ACC1H	17
+#define PT_DUMMY_ACC1L	18
+#else
+#error unknown isa conifiguration
+#endif
 #define PT_PSW		19
 #define PT_BPC		20
 #define PT_BBPSW	21
@@ -52,21 +60,6 @@
 #define PT_LR		25
 #define PT_SPI		26
 #define PT_ORIGR0	27
-#elif defined(CONFIG_ISA_M32R2) || defined(CONFIG_ISA_M32R)
-#define PT_ACCH		15
-#define PT_ACCL		16
-#define PT_PSW		17
-#define PT_BPC		18
-#define PT_BBPSW	19
-#define PT_BBPC		20
-#define PT_SPU		21
-#define PT_FP		22
-#define PT_LR		23
-#define PT_SPI		24
-#define PT_ORIGR0	25
-#else
-#error unknown isa conifiguration
-#endif
 
 /* virtual pt_reg entry for gdb */
 #define PT_PC		30
@@ -121,6 +114,8 @@ struct pt_regs {
 #elif defined(CONFIG_ISA_M32R2) || defined(CONFIG_ISA_M32R)
 	unsigned long acch;
 	unsigned long accl;
+	unsigned long dummy_acc1h;
+	unsigned long dummy_acc1l;
 #else
 #error unknown isa configuration
 #endif
diff --git a/include/asm-m32r/sigcontext.h b/include/asm-m32r/sigcontext.h
index c233e2def2a3d198fd881c7e5f2e153b8763a0a3..942b8a30937df79deb9ac1dc76bb8cd27862afd9 100644
--- a/include/asm-m32r/sigcontext.h
+++ b/include/asm-m32r/sigcontext.h
@@ -32,6 +32,8 @@ struct sigcontext {
 #elif defined(CONFIG_ISA_M32R2) || defined(CONFIG_ISA_M32R)
 	unsigned long sc_acch;
 	unsigned long sc_accl;
+	unsigned long sc_dummy_acc1h;
+	unsigned long sc_dummy_acc1l;
 #else
 #error unknown isa configuration
 #endif