Mine

linux-mcqk:/home/kenny/Desktop/XFiDrv_Linux_US-1.04 # make
cd /tmp/xfisrc/src/utils/alsaver; make clean
make[1]: Entering directory `/home/kenny/Desktop/XFiDrv_Linux_US-1.04/src/utils/alsaver'
rm -f alsaver
make[1]: Leaving directory `/home/kenny/Desktop/XFiDrv_Linux_US-1.04/src/utils/alsaver'
rm -f alsaver
cd /tmp/xfisrc/src/ossrv; make clean
make[1]: Entering directory `/home/kenny/Desktop/XFiDrv_Linux_US-1.04/src/ossrv'
rm -rf LinuxReg.o LinuxSys.o ctossrv_main.o osutils.o   *.o *.ko *.o_shipped *.mod.c *~ .*cmd .tmp_versions .depend
make[1]: Leaving directory `/home/kenny/Desktop/XFiDrv_Linux_US-1.04/src/ossrv'
rm -f ctossrv.o
cd /tmp/xfisrc/src/emupia; make clean
make[1]: Entering directory `/home/kenny/Desktop/XFiDrv_Linux_US-1.04/src/emupia'
/tmp/xfisrc/src/emupia/../../globalrules.mk:60: .depend: No such file or directory
gcc -Wall -fomit-frame-pointer -Os -fno-strict-aliasing -pipe -D__CT_SYS_LINUX -DNO_SWSYNTH -D__CT_LITTLE_ENDIAN -DNO_NEWDELETE_OVERLOAD -DUSE_CALLBACKS_EX -DNATIVE_OPENAL -DCTAUDBINARY -I../../include -isystem /lib/modules/2.6.22.12-0.1-default/source/include -I/lib/modules/2.6.22.12-0.1-default/source/include/asm/mach-default -I/lib/modules/2.6.22.12-0.1-default/source/include  -D__KERNEL__ -DMODULE -mcmodel=kernel -D__x86_64__ -m64 -mno-red-zone -fno-reorder-blocks -Wno-sign-compare -fno-asynchronous-unwind-tables -D__CT_SYS_LINUX_AMD64 -mno-sse -mno-mmx -mno-sse2 -mno-3dnow -D__CT_BOUND_64BIT -M emupia_guids.c emupia_main.c   > .depend
In file included from /lib/modules/2.6.22.12-0.1-default/source/include/linux/notifier.h:14,
                 from /lib/modules/2.6.22.12-0.1-default/source/include/linux/memory_hotplug.h:7,
                 from /lib/modules/2.6.22.12-0.1-default/source/include/linux/mmzone.h:466,
                 from /lib/modules/2.6.22.12-0.1-default/source/include/linux/gfp.h:4,
                 from /lib/modules/2.6.22.12-0.1-default/source/include/linux/slab.h:14,
                 from /lib/modules/2.6.22.12-0.1-default/source/include/linux/percpu.h:5,
                 from /lib/modules/2.6.22.12-0.1-default/source/include/asm/local.h:4,
                 from /lib/modules/2.6.22.12-0.1-default/source/include/linux/module.h:19,
                 from emupia_main.c:17:
/lib/modules/2.6.22.12-0.1-default/source/include/linux/rwsem.h:24:65: error: asm/rwsem.h: No such file or directory
make[1]: *** [.depend] Error 1
make[1]: Leaving directory `/home/kenny/Desktop/XFiDrv_Linux_US-1.04/src/emupia'
make: *** [emupiaclean] Error 2