Index: head/sys/dev/sfxge/common/efsys.h
===================================================================
--- head/sys/dev/sfxge/common/efsys.h
+++ head/sys/dev/sfxge/common/efsys.h
@@ -77,11 +77,6 @@
 #define	memmove(d, s, l) bcopy(s, d, l)
 #endif
 
-/* FreeBSD equivalents of Solaris things */
-#ifndef _NOTE
-#define	_NOTE(s)
-#endif
-
 #ifndef B_FALSE
 #define	B_FALSE	FALSE
 #endif
@@ -198,40 +193,6 @@
 	bus_dmamap_load_mbuf_sg(tag, map, m, seg, &nsegstmp, 0);
 #endif
 }
-
-/* Modifiers used for Windows builds */
-#define	__in
-#define	__in_opt
-#define	__in_ecount(_n)
-#define	__in_ecount_opt(_n)
-#define	__in_bcount(_n)
-#define	__in_bcount_opt(_n)
-
-#define	__out
-#define	__out_opt
-#define	__out_ecount(_n)
-#define	__out_ecount_opt(_n)
-#define	__out_bcount(_n)
-#define	__out_bcount_opt(_n)
-#define	__out_bcount_part(_n, _l)
-#define	__out_bcount_part_opt(_n, _l)
-
-#define	__deref_out
-
-#define	__inout
-#define	__inout_opt
-#define	__inout_ecount(_n)
-#define	__inout_ecount_opt(_n)
-#define	__inout_bcount(_n)
-#define	__inout_bcount_opt(_n)
-#define	__inout_bcount_full_opt(_n)
-
-#define	__deref_out_bcount_opt(n)
-
-#define	__checkReturn
-#define	__success(_x)
-
-#define	__drv_when(_p, _c)
 
 /* Code inclusion options */
 
Index: head/sys/dev/sfxge/common/efx.h
===================================================================
--- head/sys/dev/sfxge/common/efx.h
+++ head/sys/dev/sfxge/common/efx.h
@@ -35,6 +35,7 @@
 #ifndef	_SYS_EFX_H
 #define	_SYS_EFX_H
 
+#include "efx_annote.h"
 #include "efsys.h"
 #include "efx_check.h"
 #include "efx_phy_ids.h"
Index: head/sys/dev/sfxge/common/efx_annote.h
===================================================================
--- head/sys/dev/sfxge/common/efx_annote.h
+++ head/sys/dev/sfxge/common/efx_annote.h
@@ -0,0 +1,129 @@
+/*-
+ * SPDX-License-Identifier: BSD-2-Clause-FreeBSD
+ *
+ * Copyright (c) 2018 Solarflare Communications Inc.
+ * All rights reserved.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions are met:
+ *
+ * 1. Redistributions of source code must retain the above copyright notice,
+ *    this list of conditions and the following disclaimer.
+ * 2. Redistributions in binary form must reproduce the above copyright notice,
+ *    this list of conditions and the following disclaimer in the documentation
+ *    and/or other materials provided with the distribution.
+ *
+ * THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS "AS IS"
+ * AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT LIMITED TO,
+ * THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR
+ * PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT OWNER OR
+ * CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL,
+ * EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT LIMITED TO,
+ * PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE, DATA, OR PROFITS;
+ * OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY THEORY OF LIABILITY,
+ * WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT (INCLUDING NEGLIGENCE OR
+ * OTHERWISE) ARISING IN ANY WAY OUT OF THE USE OF THIS SOFTWARE,
+ * EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
+ *
+ * The views and conclusions contained in the software and documentation are
+ * those of the authors and should not be interpreted as representing official
+ * policies, either expressed or implied, of the FreeBSD Project.
+ *
+ * $FreeBSD$
+ */
+
+#ifndef	_SYS_EFX_ANNOTE_H
+#define	_SYS_EFX_ANNOTE_H
+
+#if defined(_WIN32) || defined(_WIN64)
+#define	EFX_HAVE_WINDOWS_ANNOTATIONS 1
+#else
+#define	EFX_HAVE_WINDOWS_ANNOTATIONS 0
+#endif	/* defined(_WIN32) || defined(_WIN64) */
+
+#if defined(__sun)
+#define	EFX_HAVE_SOLARIS_ANNOTATIONS 1
+#else
+#define	EFX_HAVE_SOLARIS_ANNOTATIONS 0
+#endif	/* defined(__sun) */
+
+#if !EFX_HAVE_WINDOWS_ANNOTATIONS
+
+/* Ignore Windows SAL annotations on other platforms */
+#define	__in
+#define	__in_opt
+#define	__in_ecount(_n)
+#define	__in_ecount_opt(_n)
+#define	__in_bcount(_n)
+#define	__in_bcount_opt(_n)
+
+#define	__out
+#define	__out_opt
+#define	__out_ecount(_n)
+#define	__out_ecount_opt(_n)
+#define	__out_bcount(_n)
+#define	__out_bcount_opt(_n)
+#define	__out_bcount_part(_n, _l)
+#define	__out_bcount_part_opt(_n, _l)
+
+#define	__deref_out
+
+#define	__inout
+#define	__inout_opt
+#define	__inout_ecount(_n)
+#define	__inout_ecount_opt(_n)
+#define	__inout_bcount(_n)
+#define	__inout_bcount_opt(_n)
+#define	__inout_bcount_full_opt(_n)
+
+#define	__deref_out_bcount_opt(n)
+
+#define	__checkReturn
+#define	__success(_x)
+
+#define	__drv_when(_p, _c)
+
+#endif	/* !EFX_HAVE_WINDOWS_ANNOTATIONS */
+
+#if !EFX_HAVE_SOLARIS_ANNOTATIONS
+
+#if EFX_HAVE_WINDOWS_ANNOTATIONS
+
+/*
+ * Support some SunOS/Solaris style _NOTE() annotations
+ *
+ * At present with the facilities provided in the WDL and the SAL we can only
+ * easily act upon _NOTE(ARGUNUSED(arglist)) annotations.
+ *
+ * Intermediate macros to expand individual _NOTE annotation types into
+ * something the WDK or SAL can understand.  They shouldn't be used directly,
+ * for example EFX_NOTE_ARGUNUSED() is only used as an intermediate step on the
+ * transformation of _NOTE(ARGUNSED(arg1, arg2)) into
+ * UNREFERENCED_PARAMETER((arg1, arg2));
+ */
+#define	EFX_NOTE_ALIGNMENT(_fname, _n)
+#define	EFX_NOTE_ARGUNUSED(...)		UNREFERENCED_PARAMETER((__VA_ARGS__));
+#define	EFX_NOTE_CONSTANTCONDITION
+#define	EFX_NOTE_CONSTCOND
+#define	EFX_NOTE_EMPTY
+#define	EFX_NOTE_FALLTHROUGH
+#define	EFX_NOTE_FALLTHRU
+#define	EFX_NOTE_LINTED(_msg)
+#define	EFX_NOTE_NOTREACHED
+#define	EFX_NOTE_PRINTFLIKE(_n)
+#define	EFX_NOTE_SCANFLIKE(_n)
+#define	EFX_NOTE_VARARGS(_n)
+
+#define	_NOTE(_annotation)		EFX_NOTE_ ## _annotation
+
+#else
+
+/* Ignore Solaris annotations on other platforms */
+
+#define	_NOTE(_annotation)
+
+#endif	/* EFX_HAVE_WINDOWS_ANNOTATIONS */
+
+#endif	/* !EFX_HAVE_SOLARIS_ANNOTATIONS */
+
+#endif	/* _SYS_EFX_ANNOTE_H */
Index: head/sys/modules/sfxge/Makefile
===================================================================
--- head/sys/modules/sfxge/Makefile
+++ head/sys/modules/sfxge/Makefile
@@ -19,7 +19,8 @@
 SRCS+=	efx_nvram.c efx_phy.c efx_port.c efx_rx.c efx_sram.c efx_tunnel.c
 SRCS+=	efx_tx.c efx_vpd.c efx_filter.c efx_hash.c
 SRCS+=	efsys.h
-SRCS+=	efx.h efx_check.h efx_impl.h efx_mcdi.h efx_regs.h efx_regs_ef10.h
+SRCS+=	efx.h efx_annote.h efx_check.h efx_impl.h efx_mcdi.h
+SRCS+=	efx_regs.h efx_regs_ef10.h
 SRCS+=	efx_regs_mcdi.h efx_regs_mcdi_aoe.h efx_regs_pci.h efx_types.h
 SRCS+=	efx_phy_ids.h
 SRCS+=	ef10_tlv_layout.h