If you have downloaded kernel sources from kernel.org you want to decompress the file in /usr/src. This will create a new directory called linux. Remember, make sure there the /usr/src/linux directory does not already exist. If it does, and it is a directory, use the mv command to change the directories name. If /usr/src/linux is a symbolic link to the directory containing the kernel sources, you can just delete this file. If you leave the sybolic link, and decompress the kernel file, you will overwrite the symbolic link with the directory containing the kernel sources.
Copy the kernel source file to the /usr/src directory, you must be root to do this:
cp linux-#.#.##.???#'s represents the kernel version and ? is the compression format.
If the kernel sources you downloaded are in the tar gziped (tar.gz), simply execute the following:
tar xzvf linux-#.#.##tar.gzWhere #'s represent your kernel version. You can leave out the v parameter if you do not want a verbose decompression of the files.
Kernel sources compressed using the block-sorting file compression utility version 1.0 or later, require you to use the bunzip2 program:
bunzip2 linux-#.#.##.tar.bz2Where #'s represent your kernel version. Again, you can leave out the v parameter if you do not want a verbose decompression of the files.
tar xvf linux-#.#.##.tar
ln -s locationofkernelsources /usr/src/linux