http://bugs.gentoo.org/150864

--- a/include/linux/ipmi.h~	2006-09-26 16:21:12.000000000 -0700
+++ b/include/linux/ipmi.h	2006-11-23 13:40:31.000000000 -0800
@@ -36,7 +36,9 @@
 
 #include <linux/ipmi_msgdefs.h>
 #include <linux/compiler.h>
+#ifdef __KERNEL__
 #include <linux/device.h>
+#endif
 
 /*
  * This file describes an interface to an IPMI driver.  You have to