diff --git a/fs/smb/client/cifsacl.h b/fs/smb/client/cifsacl.h
index ccbfc754bd3c..74cff8a121e5 100644
--- a/fs/smb/client/cifsacl.h
+++ b/fs/smb/client/cifsacl.h
@@ -9,8 +9,7 @@
 #ifndef _CIFSACL_H
 #define _CIFSACL_H
 
-#define NUM_AUTHS (6)	/* number of authority fields */
-#define SID_MAX_SUB_AUTHORITIES (15) /* max number of sub authority fields */
+#include "../common/smbacl.h"
 
 #define READ_BIT        0x4
 #define WRITE_BIT       0x2
@@ -23,12 +22,6 @@
 #define UBITSHIFT	6
 #define GBITSHIFT	3
 
-#define ACCESS_ALLOWED	0
-#define ACCESS_DENIED	1
-
-#define SIDOWNER 1
-#define SIDGROUP 2
-
 /*
  * Security Descriptor length containing DACL with 3 ACEs (one each for
  * owner, group and world).
@@ -37,24 +30,6 @@
 			      sizeof(struct cifs_acl) + \
 			      (sizeof(struct cifs_ace) * 4))
 
-/*
- * Maximum size of a string representation of a SID:
- *
- * The fields are unsigned values in decimal. So:
- *
- * u8:  max 3 bytes in decimal
- * u32: max 10 bytes in decimal
- *
- * "S-" + 3 bytes for version field + 15 for authority field + NULL terminator
- *
- * For authority field, max is when all 6 values are non-zero and it must be
- * represented in hex. So "-0x" + 12 hex digits.
- *
- * Add 11 bytes for each subauthority field (10 bytes each + 1 for '-')
- */
-#define SID_STRING_BASE_SIZE (2 + 3 + 15 + 1)
-#define SID_STRING_SUBAUTH_SIZE (11) /* size of a single subauth string */
-
 struct cifs_ntsd {
 	__le16 revision; /* revision level */
 	__le16 type;
@@ -80,37 +55,6 @@ struct cifs_acl {
 	__le32 num_aces;
 } __attribute__((packed));
 
-/* ACE types - see MS-DTYP 2.4.4.1 */
-#define ACCESS_ALLOWED_ACE_TYPE	0x00
-#define ACCESS_DENIED_ACE_TYPE	0x01
-#define SYSTEM_AUDIT_ACE_TYPE	0x02
-#define SYSTEM_ALARM_ACE_TYPE	0x03
-#define ACCESS_ALLOWED_COMPOUND_ACE_TYPE 0x04
-#define ACCESS_ALLOWED_OBJECT_ACE_TYPE	0x05
-#define ACCESS_DENIED_OBJECT_ACE_TYPE	0x06
-#define SYSTEM_AUDIT_OBJECT_ACE_TYPE	0x07
-#define SYSTEM_ALARM_OBJECT_ACE_TYPE	0x08
-#define ACCESS_ALLOWED_CALLBACK_ACE_TYPE 0x09
-#define ACCESS_DENIED_CALLBACK_ACE_TYPE	0x0A
-#define ACCESS_ALLOWED_CALLBACK_OBJECT_ACE_TYPE 0x0B
-#define ACCESS_DENIED_CALLBACK_OBJECT_ACE_TYPE  0x0C
-#define SYSTEM_AUDIT_CALLBACK_ACE_TYPE	0x0D
-#define SYSTEM_ALARM_CALLBACK_ACE_TYPE	0x0E /* Reserved */
-#define SYSTEM_AUDIT_CALLBACK_OBJECT_ACE_TYPE 0x0F
-#define SYSTEM_ALARM_CALLBACK_OBJECT_ACE_TYPE 0x10 /* reserved */
-#define SYSTEM_MANDATORY_LABEL_ACE_TYPE	0x11
-#define SYSTEM_RESOURCE_ATTRIBUTE_ACE_TYPE 0x12
-#define SYSTEM_SCOPED_POLICY_ID_ACE_TYPE 0x13
-
-/* ACE flags */
-#define OBJECT_INHERIT_ACE	0x01
-#define CONTAINER_INHERIT_ACE	0x02
-#define NO_PROPAGATE_INHERIT_ACE 0x04
-#define INHERIT_ONLY_ACE	0x08
-#define INHERITED_ACE		0x10
-#define SUCCESSFUL_ACCESS_ACE_FLAG 0x40
-#define FAILED_ACCESS_ACE_FLAG	0x80
-
 struct cifs_ace {
 	__u8 type; /* see above and MS-DTYP 2.4.4.1 */
 	__u8 flags;
diff --git a/fs/smb/common/smbacl.h b/fs/smb/common/smbacl.h
new file mode 100644
index 000000000000..b46341d56e6a
--- /dev/null
+++ b/fs/smb/common/smbacl.h
@@ -0,0 +1,88 @@
+/* SPDX-License-Identifier: LGPL-2.1+ */
+/*
+ *   Copyright (c) International Business Machines  Corp., 2007
+ *   Author(s): Steve French (sfrench@us.ibm.com)
+ *   Modified by Namjae Jeon (linkinjeon@kernel.org)
+ */
+
+#ifndef _COMMON_SMBACL_H
+#define _COMMON_SMBACL_H
+
+#define NUM_AUTHS (6)	/* number of authority fields */
+#define SID_MAX_SUB_AUTHORITIES (15) /* max number of sub authority fields */
+
+/*
+ * ACE types - see MS-DTYP 2.4.4.1
+ */
+enum {
+	ACCESS_ALLOWED,
+	ACCESS_DENIED,
+};
+
+/*
+ * Security ID types
+ */
+enum {
+	SIDOWNER = 1,
+	SIDGROUP,
+	SIDCREATOR_OWNER,
+	SIDCREATOR_GROUP,
+	SIDUNIX_USER,
+	SIDUNIX_GROUP,
+	SIDNFS_USER,
+	SIDNFS_GROUP,
+	SIDNFS_MODE,
+};
+
+/* ACE types - see MS-DTYP 2.4.4.1 */
+#define ACCESS_ALLOWED_ACE_TYPE 0x00
+#define ACCESS_DENIED_ACE_TYPE  0x01
+#define SYSTEM_AUDIT_ACE_TYPE   0x02
+#define SYSTEM_ALARM_ACE_TYPE   0x03
+#define ACCESS_ALLOWED_COMPOUND_ACE_TYPE 0x04
+#define ACCESS_ALLOWED_OBJECT_ACE_TYPE  0x05
+#define ACCESS_DENIED_OBJECT_ACE_TYPE   0x06
+#define SYSTEM_AUDIT_OBJECT_ACE_TYPE    0x07
+#define SYSTEM_ALARM_OBJECT_ACE_TYPE    0x08
+#define ACCESS_ALLOWED_CALLBACK_ACE_TYPE 0x09
+#define ACCESS_DENIED_CALLBACK_ACE_TYPE 0x0A
+#define ACCESS_ALLOWED_CALLBACK_OBJECT_ACE_TYPE 0x0B
+#define ACCESS_DENIED_CALLBACK_OBJECT_ACE_TYPE  0x0C
+#define SYSTEM_AUDIT_CALLBACK_ACE_TYPE  0x0D
+#define SYSTEM_ALARM_CALLBACK_ACE_TYPE  0x0E /* Reserved */
+#define SYSTEM_AUDIT_CALLBACK_OBJECT_ACE_TYPE 0x0F
+#define SYSTEM_ALARM_CALLBACK_OBJECT_ACE_TYPE 0x10 /* reserved */
+#define SYSTEM_MANDATORY_LABEL_ACE_TYPE 0x11
+#define SYSTEM_RESOURCE_ATTRIBUTE_ACE_TYPE 0x12
+#define SYSTEM_SCOPED_POLICY_ID_ACE_TYPE 0x13
+
+/* ACE flags */
+#define OBJECT_INHERIT_ACE		0x01
+#define CONTAINER_INHERIT_ACE		0x02
+#define NO_PROPAGATE_INHERIT_ACE	0x04
+#define INHERIT_ONLY_ACE		0x08
+#define INHERITED_ACE			0x10
+#define SUCCESSFUL_ACCESS_ACE_FLAG	0x40
+#define FAILED_ACCESS_ACE_FLAG		0x80
+
+/*
+ * Maximum size of a string representation of a SID:
+ *
+ * The fields are unsigned values in decimal. So:
+ *
+ * u8:  max 3 bytes in decimal
+ * u32: max 10 bytes in decimal
+ *
+ * "S-" + 3 bytes for version field + 15 for authority field + NULL terminator
+ *
+ * For authority field, max is when all 6 values are non-zero and it must be
+ * represented in hex. So "-0x" + 12 hex digits.
+ *
+ * Add 11 bytes for each subauthority field (10 bytes each + 1 for '-')
+ */
+#define SID_STRING_BASE_SIZE (2 + 3 + 15 + 1)
+#define SID_STRING_SUBAUTH_SIZE (11) /* size of a single subauth string */
+
+#define DOMAIN_USER_RID_LE	cpu_to_le32(513)
+
+#endif /* _COMMON_SMBACL_H */
diff --git a/fs/smb/server/smbacl.h b/fs/smb/server/smbacl.h
index 2b52861707d8..3e44bb77d6b0 100644
--- a/fs/smb/server/smbacl.h
+++ b/fs/smb/server/smbacl.h
@@ -8,6 +8,7 @@
 #ifndef _SMBACL_H
 #define _SMBACL_H
 
+#include "../common/smbacl.h"
 #include <linux/fs.h>
 #include <linux/namei.h>
 #include <linux/posix_acl.h>
@@ -15,32 +16,6 @@
 
 #include "mgmt/tree_connect.h"
 
-#define NUM_AUTHS (6)	/* number of authority fields */
-#define SID_MAX_SUB_AUTHORITIES (15) /* max number of sub authority fields */
-
-/*
- * ACE types - see MS-DTYP 2.4.4.1
- */
-enum {
-	ACCESS_ALLOWED,
-	ACCESS_DENIED,
-};
-
-/*
- * Security ID types
- */
-enum {
-	SIDOWNER = 1,
-	SIDGROUP,
-	SIDCREATOR_OWNER,
-	SIDCREATOR_GROUP,
-	SIDUNIX_USER,
-	SIDUNIX_GROUP,
-	SIDNFS_USER,
-	SIDNFS_GROUP,
-	SIDNFS_MODE,
-};
-
 /* Revision for ACLs */
 #define SD_REVISION	1
 
@@ -62,57 +37,6 @@ enum {
 #define RM_CONTROL_VALID	0x4000
 #define SELF_RELATIVE		0x8000
 
-/* ACE types - see MS-DTYP 2.4.4.1 */
-#define ACCESS_ALLOWED_ACE_TYPE 0x00
-#define ACCESS_DENIED_ACE_TYPE  0x01
-#define SYSTEM_AUDIT_ACE_TYPE   0x02
-#define SYSTEM_ALARM_ACE_TYPE   0x03
-#define ACCESS_ALLOWED_COMPOUND_ACE_TYPE 0x04
-#define ACCESS_ALLOWED_OBJECT_ACE_TYPE  0x05
-#define ACCESS_DENIED_OBJECT_ACE_TYPE   0x06
-#define SYSTEM_AUDIT_OBJECT_ACE_TYPE    0x07
-#define SYSTEM_ALARM_OBJECT_ACE_TYPE    0x08
-#define ACCESS_ALLOWED_CALLBACK_ACE_TYPE 0x09
-#define ACCESS_DENIED_CALLBACK_ACE_TYPE 0x0A
-#define ACCESS_ALLOWED_CALLBACK_OBJECT_ACE_TYPE 0x0B
-#define ACCESS_DENIED_CALLBACK_OBJECT_ACE_TYPE  0x0C
-#define SYSTEM_AUDIT_CALLBACK_ACE_TYPE  0x0D
-#define SYSTEM_ALARM_CALLBACK_ACE_TYPE  0x0E /* Reserved */
-#define SYSTEM_AUDIT_CALLBACK_OBJECT_ACE_TYPE 0x0F
-#define SYSTEM_ALARM_CALLBACK_OBJECT_ACE_TYPE 0x10 /* reserved */
-#define SYSTEM_MANDATORY_LABEL_ACE_TYPE 0x11
-#define SYSTEM_RESOURCE_ATTRIBUTE_ACE_TYPE 0x12
-#define SYSTEM_SCOPED_POLICY_ID_ACE_TYPE 0x13
-
-/* ACE flags */
-#define OBJECT_INHERIT_ACE		0x01
-#define CONTAINER_INHERIT_ACE		0x02
-#define NO_PROPAGATE_INHERIT_ACE	0x04
-#define INHERIT_ONLY_ACE		0x08
-#define INHERITED_ACE			0x10
-#define SUCCESSFUL_ACCESS_ACE_FLAG	0x40
-#define FAILED_ACCESS_ACE_FLAG		0x80
-
-/*
- * Maximum size of a string representation of a SID:
- *
- * The fields are unsigned values in decimal. So:
- *
- * u8:  max 3 bytes in decimal
- * u32: max 10 bytes in decimal
- *
- * "S-" + 3 bytes for version field + 15 for authority field + NULL terminator
- *
- * For authority field, max is when all 6 values are non-zero and it must be
- * represented in hex. So "-0x" + 12 hex digits.
- *
- * Add 11 bytes for each subauthority field (10 bytes each + 1 for '-')
- */
-#define SID_STRING_BASE_SIZE (2 + 3 + 15 + 1)
-#define SID_STRING_SUBAUTH_SIZE (11) /* size of a single subauth string */
-
-#define DOMAIN_USER_RID_LE	cpu_to_le32(513)
-
 struct ksmbd_conn;
 
 struct smb_ntsd {
@@ -131,7 +55,7 @@ struct smb_sid {
 	__le32 sub_auth[SID_MAX_SUB_AUTHORITIES]; /* sub_auth[num_subauth] */
 } __packed;
 
-/* size of a struct cifs_sid, sans sub_auth array */
+/* size of a struct smb_sid, sans sub_auth array */
 #define CIFS_SID_BASE_SIZE (1 + 1 + NUM_AUTHS)
 
 struct smb_acl {
