diff --git a/arch/xtensa/src/common/xtensa_int_handlers.S b/arch/xtensa/src/common/xtensa_int_handlers.S
index 9ecb529988e..7796ab05948 100644
--- a/arch/xtensa/src/common/xtensa_int_handlers.S
+++ b/arch/xtensa/src/common/xtensa_int_handlers.S
@@ -63,7 +63,7 @@
 #include <arch/chip/core-isa.h>
 #include <arch/xtensa/xtensa_specregs.h>
 
-#include "xtensa_macros.h"
+#include "xtensa_abi.h"
 #include "chip_macros.h"
 #include "xtensa_timer.h"
 
diff --git a/arch/xtensa/src/common/xtensa_macros.h b/arch/xtensa/src/common/xtensa_macros.h
deleted file mode 100644
index 9b886712070..00000000000
--- a/arch/xtensa/src/common/xtensa_macros.h
+++ /dev/null
@@ -1,92 +0,0 @@
-/****************************************************************************
- * arch/xtensa/src/common/xtensa_macros.h
- *
- * Adapted from use in NuttX by:
- *
- *   Copyright (C) 2016 Gregory Nutt. All rights reserved.
- *   Author: Gregory Nutt <gnutt@nuttx.org>
- *
- * Derives from logic originally provided by Cadence Design Systems Inc.
- *
- *   Copyright (c) 2006-2015 Cadence Design Systems Inc.
- *
- * Permission is hereby granted, free of charge, to any person obtaining
- * a copy of this software and associated documentation files (the
- * "Software"), to deal in the Software without restriction, including
- * without limitation the rights to use, copy, modify, merge, publish,
- * distribute, sublicense, and/or sell copies of the Software, and to
- * permit persons to whom the Software is furnished to do so, subject to
- * the following conditions:
- *
- * The above copyright notice and this permission notice shall be included
- * in all copies or substantial portions of the Software.
- *
- * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND,
- * EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF
- * MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT.
- * IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY
- * CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT,
- * TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION WITH THE
- * SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
- ****************************************************************************/
-
-#ifndef __ARCH_XTENSA_SRC_COMMON_XTENSA_MACROS_H
-#define __ARCH_XTENSA_SRC_COMMON_XTENSA_MACROS_H 1
-
-/****************************************************************************
- * Included Files
- ****************************************************************************/
-
-#include <nuttx/config.h>
-#include "chip_macros.h"
-
-/****************************************************************************
- * Assembly Language Macros
- ****************************************************************************/
-
-#ifdef __ASSEMBLY__
-/* Macros to handle ABI specifics of function entry and return.
- *
- * Convenient where the frame size requirements are the same for both ABIs.
- *    ENTRY(sz), RET(sz) are for framed functions (have locals or make calls).
- *    ENTRY0,    RET0    are for frameless functions (no locals, no calls).
- *
- * where size = size of stack frame in bytes (must be >0 and aligned to 16).
- * For framed functions the frame is created and the return address saved at
- * base of frame (Call0 ABI) or as determined by hardware (Windowed ABI).
- * For frameless functions, there is no frame and return address remains in a0.
- * Note: Because CPP macros expand to a single line, macros requiring multi-line
- * expansions are implemented as assembler macros.
- */
-
-#ifdef __XTENSA_CALL0_ABI__
-  /* Call0 */
-
-	.macro	entry1 size=0x10
-	addi	sp, sp, -\size
-	s32i	a0, sp, 0
-	.endm
-
-	.macro	ret1 size=0x10
-	l32i	a0, sp, 0
-	addi	sp, sp, \size
-	ret
-	.endm
-
-#  define ENTRY(sz)   entry1  sz
-#  define ENTRY0
-#  define RET(sz)     ret1    sz
-#  define RET0        ret
-
-#else
-  /* Windowed */
-
-#  define ENTRY(sz)   entry   sp, sz
-#  define ENTRY0      entry   sp, 0x10
-#  define RET(sz)     retw
-#  define RET0        retw
-
-#endif /* __XTENSA_CALL0_ABI__ */
-
-#endif /* __ASSEMBLY */
-#endif /* __ARCH_XTENSA_SRC_COMMON_XTENSA_MACROS_H */
diff --git a/arch/xtensa/src/common/xtensa_nmi_handler.S b/arch/xtensa/src/common/xtensa_nmi_handler.S
index 9f2e08ff9fe..67510aa41c8 100644
--- a/arch/xtensa/src/common/xtensa_nmi_handler.S
+++ b/arch/xtensa/src/common/xtensa_nmi_handler.S
@@ -63,7 +63,7 @@
 #include <arch/xtensa/xtensa_specregs.h>
 
 #include "chip_macros.h"
-#include "xtensa_macros.h"
+#include "xtensa_abi.h"
 
 /****************************************************************************
  * Assembly Language Macros
diff --git a/arch/xtensa/src/common/xtensa_vectors.S b/arch/xtensa/src/common/xtensa_vectors.S
index a9b440e7709..6f84444aeb8 100644
--- a/arch/xtensa/src/common/xtensa_vectors.S
+++ b/arch/xtensa/src/common/xtensa_vectors.S
@@ -41,7 +41,7 @@
 #include <arch/chip/core-isa.h>
 #include <arch/xtensa/xtensa_specregs.h>
 
-#include "xtensa_macros.h"
+#include "xtensa_abi.h"
 
 /****************************************************************************
  * Public Functions