#ifdef foo
 #include <foo1.h>
#else
 #include <foo2.h>
#endif

int
show_interrupts(struct seq_file *p, void *v)
{
#ifndef CONFIG_SMP
	a++;
#else
	for (b = 0; b < 9; b++)
	    if (b & 1)
		k++;
#endif

    if (v)
    {
	bar(v);
#if DEBUG == 1
	    printf("yup\n");
#endif
    }
}

void foo()
{
    int i=0;
#if DEBUG == 1
	i--;
#endif
    i++;
}

