diff --git a/stand/libsa/zfs/Makefile.inc b/stand/libsa/zfs/Makefile.inc
--- a/stand/libsa/zfs/Makefile.inc
+++ b/stand/libsa/zfs/Makefile.inc
@@ -24,7 +24,8 @@
 CFLAGS+=	-I${SYSDIR}/cddl/boot/zfs
 CFLAGS+=	-I${SYSDIR}/crypto/skein
 
-ZFS_EARLY=	-I${ZFSOSINC}					\
+ZFS_EARLY=	-I${ZFSSRC}/spl					\
+		-I${ZFSOSINC}					\
 		-I${ZFSOSINC}/spl				\
 		-I${ZFSOSINC}/zfs