FileName		Same in 2.4		Notes
asn1.c			identical
cifs_debug.c		identical
cifs_debug.h		identical
cifs_fs_sb.h		identical
cifs_unicode.c		identical
cifs_unicode.h		identical
cifs_uniupr.h		identical
cifsencrypt.c		identical
cifserr.c		deleted from both
cifsfs.c
cifsfs.h		minor diff
cifsglob.h		minor diff
cifspdu.h		identical
cifsproto.h		minor diff
cifssmb.c		minor diff
connect.c		slightly larger diff 	rename of socket fields
dir.c
fcntl.c			not used
file.c
inode.c
link.c			identical
md4.c			identical
md5.c			identical
md5.h			identical
misc.c			minor diff
netmisc.c		minor diff
nterr.c			identical
nterr.h			identical
ntlmssp.h		identical
rfc1002pdu.h		identical
smbdes.c		identical
smbencrypt.c		identical
smberr.h		identical
transport.c		minor diff
xattr.c			not used

The backport of 2.6 and later fixes from bitkeeper to 2.4 can be done
fairly easily.  http://cifs.bkbits.net in the linux-2.5cifs project
shows the changesets, and an option available when you select a
changeset is to display the changeset in "diff -Nau" form to the web
page (which can be used to patch back in to the 2.4 tree).  2.6 files
can be taken intact and put in 2.4 if the corresponding file's diff
file is applied (if any, for at least half of the cifs files, they
can be identical in 2.4 and 2.6).