http://bugs.winehq.org/show_bug.cgi?id=23733
--- Comment #9 from Jaroslav Fojtik fojtik@penguin.cz 2010-07-30 17:10:47 --- If you replace /usr/include/linux with these header files, it will trigger a problem described.
Get headers from here: http://www.penguin.cz/~fojtik/wine/
I reverted to original installation kernel and wine compiles fine.