--- a/ipc/ipdl/Makefile.in
+++ b/ipc/ipdl/Makefile.in
@@ -56,17 +56,17 @@ EXPORT_LIBRARY = 1
 IPDLDIRS =  \
   dom/plugins  \
   dom/ipc  \
   netwerk/ipc  \
   netwerk/protocol/http/src  \
   netwerk/cookie/src  \
   ipc/ipdl/test/cxx  \
   ipc/testshell  \
-  js/src/ipc  \
+  js/ipc  \
   $(NULL)
 ##-----------------------------------------------------------------------------
 
 ifdef MOZ_IPDL_TESTS
 DIRS += test
 endif
 
 vpath %.ipdl $(topsrcdir)

rename from js/src/ipc/CPOWTypes.h
rename to js/ipc/CPOWTypes.h

rename from js/src/ipc/ContextWrapperChild.h
rename to js/ipc/ContextWrapperChild.h

rename from js/src/ipc/ContextWrapperParent.h
rename to js/ipc/ContextWrapperParent.h

rename from js/src/ipc/Makefile.in
rename to js/ipc/Makefile.in
--- a/js/src/ipc/Makefile.in
+++ b/js/ipc/Makefile.in
@@ -30,17 +30,17 @@
 # use your version of this file under the terms of the MPL, indicate your
 # decision by deleting the provisions above and replace them with the notice
 # and other provisions required by the GPL or the LGPL. If you do not delete
 # the provisions above, a recipient may use your version of this file under
 # the terms of any one of the MPL, the GPL or the LGPL.
 #
 # ***** END LICENSE BLOCK *****
 
-DEPTH     = ../../..
+DEPTH     = ../..
 topsrcdir = @top_srcdir@
 srcdir    = @srcdir@
 VPATH     = @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 MODULE = js
 LIBRARY_NAME = jsipc_s

rename from js/src/ipc/ObjectWrapperChild.cpp
rename to js/ipc/ObjectWrapperChild.cpp

rename from js/src/ipc/ObjectWrapperChild.h
rename to js/ipc/ObjectWrapperChild.h

rename from js/src/ipc/ObjectWrapperParent.cpp
rename to js/ipc/ObjectWrapperParent.cpp

rename from js/src/ipc/ObjectWrapperParent.h
rename to js/ipc/ObjectWrapperParent.h

rename from js/src/ipc/PContextWrapper.ipdl
rename to js/ipc/PContextWrapper.ipdl

rename from js/src/ipc/PObjectWrapper.ipdl
rename to js/ipc/PObjectWrapper.ipdl

rename from js/src/ipc/ipdl.mk
rename to js/ipc/ipdl.mk

rename from js/src/ipc/jar.mn
rename to js/ipc/jar.mn

rename from js/src/ipc/tests/Makefile.in
rename to js/ipc/tests/Makefile.in
--- a/js/src/ipc/tests/Makefile.in
+++ b/js/ipc/tests/Makefile.in
@@ -30,17 +30,17 @@
 # use your version of this file under the terms of the MPL, indicate your
 # decision by deleting the provisions above and replace them with the notice
 # and other provisions required by the GPL or the LGPL. If you do not delete
 # the provisions above, a recipient may use your version of this file under
 # the terms of any one of the MPL, the GPL or the LGPL.
 #
 # ***** END LICENSE BLOCK *****
 
-DEPTH     = ../../../..
+DEPTH     = ../../..
 topsrcdir = @top_srcdir@
 srcdir    = @srcdir@
 VPATH     = @srcdir@
 
 include $(DEPTH)/config/autoconf.mk
 
 MODULE = test_jsipc
 

rename from js/src/ipc/tests/adhoc/child.html
rename to js/ipc/tests/adhoc/child.html

rename from js/src/ipc/tests/adhoc/test.xul
rename to js/ipc/tests/adhoc/test.xul

rename from js/src/ipc/tests/unit/cpow_child.js
rename to js/ipc/tests/unit/cpow_child.js

rename from js/src/ipc/tests/unit/test_cpow.js
rename to js/ipc/tests/unit/test_cpow.js

--- a/toolkit/toolkit-makefiles.sh
+++ b/toolkit/toolkit-makefiles.sh
@@ -204,17 +204,17 @@ MAKEFILES_xpconnect="
   js/src/xpconnect/tests/Makefile
   js/src/xpconnect/tests/components/Makefile
   js/src/xpconnect/tests/idl/Makefile
   js/src/xpconnect/tools/Makefile
   js/src/xpconnect/tools/idl/Makefile
 "
 
 MAKEFILES_jsipc="
-  js/src/ipc/Makefile
+  js/ipc/Makefile
 "
 
 MAKEFILES_jsdebugger="
   js/jsd/Makefile
   js/jsd/idl/Makefile
 "
 
 MAKEFILES_content="

--- a/toolkit/toolkit-tiers.mk
+++ b/toolkit/toolkit-tiers.mk
@@ -99,17 +99,17 @@ ifeq ($(OS_ARCH),WINCE)
 tier_platform_dirs += modules/lib7z
 endif
 
 #
 # "gecko" - core components
 #
 
 ifdef MOZ_IPC
-tier_platform_dirs += ipc js/src/ipc
+tier_platform_dirs += ipc js/ipc
 endif
 
 tier_platform_dirs += \
 		js/src/xpconnect \
 		intl/chardet \
 		$(NULL)
 
 ifdef MOZ_ENABLE_GTK2