diff -Naurp gcc/config/avr/avr.c gcc/config/avr/avr.c
--- gcc/config/avr/avr.c	2011-10-28 16:28:16.000000000 +0530
+++ gcc/config/avr/avr.c	2011-10-28 16:40:20.000000000 +0530
@@ -96,6 +96,7 @@ static struct machine_function * avr_ini
 static void avr_init_builtins (void);
 static rtx avr_expand_builtin (tree, rtx, rtx, enum machine_mode, int);
 static rtx avr_builtin_setjmp_frame_value (void);
+static void avr_conditional_register_usage (void);
 static bool avr_hard_regno_scratch_ok (unsigned int);
 static unsigned int avr_case_values_threshold (void);
 static bool avr_frame_pointer_required_p (void);
@@ -212,6 +213,8 @@ static const struct default_options avr_
 #undef TARGET_BUILTIN_SETJMP_FRAME_VALUE
 #define TARGET_BUILTIN_SETJMP_FRAME_VALUE avr_builtin_setjmp_frame_value
 
+#undef TARGET_CONDITIONAL_REGISTER_USAGE
+#define TARGET_CONDITIONAL_REGISTER_USAGE avr_conditional_register_usage
 #undef TARGET_HARD_REGNO_SCRATCH_OK
 #define TARGET_HARD_REGNO_SCRATCH_OK avr_hard_regno_scratch_ok
 #undef TARGET_CASE_VALUES_THRESHOLD
@@ -7388,6 +7391,19 @@ avr_output_addr_vec_elt (FILE *stream, i
     fprintf (stream, "\trjmp .L%d\n", value);
 }
 
+static void
+avr_conditional_register_usage(void) {
+   if (AVR_TINY) {                             
+     int i;                                    
+     for (i = 0;  i <= 17;  i++) {             
+       fixed_regs[i] = 1;                      
+       call_used_regs[i] = 1;                  
+     }                                         
+	CLEAR_HARD_REG_SET(reg_class_contents[(int)ADDW_REGS]);           
+	CLEAR_HARD_REG_SET(reg_class_contents[(int)NO_LD_REGS]);           
+   }
+}
+
 /* Returns true if SCRATCH are safe to be allocated as a scratch
    registers (for a define_peephole2) in the current function.  */
 
diff -Naurp gcc/config/avr/avr.h gcc/config/avr/avr.h
--- gcc/config/avr/avr.h	2011-10-28 16:29:55.000000000 +0530
+++ gcc/config/avr/avr.h	2011-10-28 16:40:20.000000000 +0530
@@ -313,41 +313,6 @@ enum reg_class {
   {0xffffffff,0x00000003}	/* ALL_REGS */				\
 }
 
-/* Zero or more C statements that may conditionally modify five variables
-   fixed_regs, call_used_regs, global_regs, reg_names, and reg_class_contents,
-   to take into account any dependence of these register sets on target flags.
-   The first three of these are of type char [] (interpreted as Boolean
-   vectors). global_regs is a const char *[], and reg_class_contents is a
-   HARD_REG_SET. Before the macro is called, fixed_regs, call_used_regs,
-   reg_class_contents, and reg_names have been initialized from
-   FIXED_REGISTERS, CALL_USED_REGISTERS, REG_CLASS_CONTENTS, and
-   REGISTER_NAMES, respectively. global_regs has been cleared, and any
-   ‘-ffixed-reg’, ‘-fcall-used-reg’ and ‘-fcall-saved-reg’ command options
-   have been applied.
-
-   You need not define this macro if it has no work to do.
-
-   If the usage of an entire class of registers depends on the target flags,
-   you may indicate this to GCC by using this macro to modify fixed_regs and
-   call_used_regs to 1 for each of the registers in the classes which should
-   not be used by GCC. Also define the macro REG_CLASS_FROM_LETTER /
-   REG_CLASS_FROM_CONSTRAINT to return NO_REGS if it is called with a letter
-   for a class that shouldn’t be used.  (However, if this class is not included
-   in GENERAL_REGS and all of the insn patterns whose constraints permit this
-   class are controlled by target switches, then GCC will automatically avoid
-   using these registers when the target switches are opposed to them.) */
-
-#define CONDITIONAL_REGISTER_USAGE             \
-   if (AVR_TINY) {                             \
-     int i;                                    \
-     for (i = 0;  i <= 17;  i++) {             \
-       fixed_regs[i] = 1;                      \
-       call_used_regs[i] = 1;                  \
-     }                                         \
-	CLEAR_HARD_REG_SET(reg_class_contents[(int)ADDW_REGS]);           \
-	CLEAR_HARD_REG_SET(reg_class_contents[(int)NO_LD_REGS]);           \
-   }
-
 #define REGNO_REG_CLASS(R) avr_regno_reg_class(R)
 
 /* The following macro defines cover classes for Integrated Register