MEMORY_OFFSET      19 arch/sh/kernel/vmlinux.lds.S  #define MEMORY_OFFSET	0
MEMORY_OFFSET      21 arch/sh/kernel/vmlinux.lds.S  #define MEMORY_OFFSET	__MEMORY_START
MEMORY_OFFSET      55 drivers/video/fbdev/mbx/mbxfb.c #define MEMORY_OFFSET	0x60000