diff --git a/Documentation/NuttxPortingGuide.html b/Documentation/NuttxPortingGuide.html
index 8695be5912b..2f6c63f2c20 100644
--- a/Documentation/NuttxPortingGuide.html
+++ b/Documentation/NuttxPortingGuide.html
@@ -4598,7 +4598,7 @@ void board_led_off(int led);
 </p>
 <ul>
   <li><b>Interface Definition</b>.
-    The header file for the NuttX timer driver reside at <code>include/nuttx/timer.h</code>.
+    The header file for the NuttX timer driver reside at <code>include/nuttx/timers/timer.h</code>.
     This header file includes both the application level interface to the timer driver as well as the interface between the &quot;upper half&quot; and &quot;lower half&quot; drivers.
     The timer driver uses a standard character driver framework.
   </li>
@@ -4627,7 +4627,7 @@ void board_led_off(int led);
 </p>
 <ul>
   <li><b>Interface Definition</b>.
-    The header file for the NuttX RTC driver reside at <code>include/nuttx/rtc.h</code>.
+    The header file for the NuttX RTC driver reside at <code>include/nuttx/timers/rtc.h</code>.
     This header file includes both the application level interface to the RTC driver as well as the interface between the &quot;upper half&quot; and &quot;lower half&quot; drivers.
     The RTC driver uses a standard character driver framework.
   </li>
@@ -4656,7 +4656,7 @@ void board_led_off(int led);
 </p>
 <ul>
   <li><b>Interface Definition</b>.
-    The header file for the NuttX watchdog timer driver reside at <code>include/nuttx/watchdog.h</code>.
+    The header file for the NuttX watchdog timer driver reside at <code>include/nuttx/timers/watchdog.h</code>.
     This header file includes both the application level interface to the watchdog timer driver as well as the interface between the &quot;upper half&quot; and &quot;lower half&quot; drivers.
     The watchdog timer driver uses a standard character driver framework.
   </li>
diff --git a/arch/arm/src/c5471/c5471_watchdog.c b/arch/arm/src/c5471/c5471_watchdog.c
index a77ed6d8b04..e09cfbdae9e 100644
--- a/arch/arm/src/c5471/c5471_watchdog.c
+++ b/arch/arm/src/c5471/c5471_watchdog.c
@@ -48,7 +48,7 @@
 
 #include <nuttx/fs/fs.h>
 #include <nuttx/irq.h>
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchog.h>
 #include <arch/watchdog.h>
 
 #include "chip.h"
diff --git a/arch/arm/src/sam34/sam_rtt.c b/arch/arm/src/sam34/sam_rtt.c
index da223e211c7..9e0293fcb7d 100644
--- a/arch/arm/src/sam34/sam_rtt.c
+++ b/arch/arm/src/sam34/sam_rtt.c
@@ -46,7 +46,7 @@
 #include <stdint.h>
 #include <errno.h>
 #include <debug.h>
-#include <nuttx/timer.h>
+#include <nuttx/timers/timer.h>
 #include <arch/board/board.h>
 
 #include "up_arch.h"
diff --git a/arch/arm/src/sam34/sam_tc.c b/arch/arm/src/sam34/sam_tc.c
index 470c7c77cdb..9b55d9c5c67 100644
--- a/arch/arm/src/sam34/sam_tc.c
+++ b/arch/arm/src/sam34/sam_tc.c
@@ -47,7 +47,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/timer.h>
+#include <nuttx/timers/timer.h>
 #include <arch/board/board.h>
 
 #include "up_arch.h"
diff --git a/arch/arm/src/sam34/sam_wdt.c b/arch/arm/src/sam34/sam_wdt.c
index 7ed5d9dd5a7..f60b5866199 100644
--- a/arch/arm/src/sam34/sam_wdt.c
+++ b/arch/arm/src/sam34/sam_wdt.c
@@ -47,7 +47,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchog.h>
 #include <arch/board/board.h>
 
 #include "up_arch.h"
diff --git a/arch/arm/src/sama5/sam_wdt.c b/arch/arm/src/sama5/sam_wdt.c
index 706f8e8a39c..b04e132607b 100644
--- a/arch/arm/src/sama5/sam_wdt.c
+++ b/arch/arm/src/sama5/sam_wdt.c
@@ -44,7 +44,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchog.h>
 #include <arch/board/board.h>
 
 #include "up_arch.h"
diff --git a/arch/arm/src/stm32/stm32_iwdg.c b/arch/arm/src/stm32/stm32_iwdg.c
index ad5ae781932..a4e80b8dd26 100644
--- a/arch/arm/src/stm32/stm32_iwdg.c
+++ b/arch/arm/src/stm32/stm32_iwdg.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 
 #include <nuttx/clock.h>
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchog.h>
 #include <arch/board/board.h>
 
 #include "up_arch.h"
diff --git a/arch/arm/src/stm32/stm32_rtc.h b/arch/arm/src/stm32/stm32_rtc.h
index 19ea7621bd2..f873bd28f58 100644
--- a/arch/arm/src/stm32/stm32_rtc.h
+++ b/arch/arm/src/stm32/stm32_rtc.h
@@ -189,7 +189,7 @@ int stm32_rtc_cancelalarm(void);
  * Description:
  *   Instantiate the RTC lower half driver for the STM32.  General usage:
  *
- *     #include <nuttx/rtc.h>
+ *     #include <nuttx/timers/rtc.h>
  *     #include "stm32_rtc.h>
  *
  *     struct rtc_lowerhalf_s *lower;
diff --git a/arch/arm/src/stm32/stm32_rtc_lowerhalf.c b/arch/arm/src/stm32/stm32_rtc_lowerhalf.c
index ecc64f47a65..aff1575bef3 100644
--- a/arch/arm/src/stm32/stm32_rtc_lowerhalf.c
+++ b/arch/arm/src/stm32/stm32_rtc_lowerhalf.c
@@ -44,7 +44,7 @@
 #include <errno.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/rtc.h>
+#include <nuttx/timers/rtc.h>
 
 #include "chip.h"
 #include "stm32_rtc.h"
@@ -265,7 +265,7 @@ static int stm32_settime(FAR struct rtc_lowerhalf_s *lower,
  * Description:
  *   Instantiate the RTC lower half driver for the STM32.  General usage:
  *
- *     #include <nuttx/rtc.h>
+ *     #include <nuttx/timers/rtc.h>
  *     #include "stm32_rtc.h>
  *
  *     struct rtc_lowerhalf_s *lower;
diff --git a/arch/arm/src/stm32/stm32_rtcounter.c b/arch/arm/src/stm32/stm32_rtcounter.c
index e27f5a54d6a..c5842f2afe6 100644
--- a/arch/arm/src/stm32/stm32_rtcounter.c
+++ b/arch/arm/src/stm32/stm32_rtcounter.c
@@ -61,7 +61,7 @@
 #include <nuttx/config.h>
 #include <nuttx/arch.h>
 #include <nuttx/irq.h>
-#include <nuttx/rtc.h>
+#include <nuttx/timers/rtc.h>
 #include <arch/board/board.h>
 
 #include <stdlib.h>
diff --git a/arch/arm/src/stm32/stm32_wwdg.c b/arch/arm/src/stm32/stm32_wwdg.c
index 2f5208aa300..3b056af6c46 100644
--- a/arch/arm/src/stm32/stm32_wwdg.c
+++ b/arch/arm/src/stm32/stm32_wwdg.c
@@ -44,7 +44,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchog.h>
 #include <arch/board/board.h>
 
 #include "up_arch.h"
diff --git a/arch/arm/src/tiva/tiva_timerlow32.c b/arch/arm/src/tiva/tiva_timerlow32.c
index a4226c62eb1..458ab8fa025 100644
--- a/arch/arm/src/tiva/tiva_timerlow32.c
+++ b/arch/arm/src/tiva/tiva_timerlow32.c
@@ -48,7 +48,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/timer.h>
+#include <nuttx/timers/timer.h>
 
 #include <arch/board/board.h>
 
diff --git a/configs/cloudctrl/src/stm32_watchdog.c b/configs/cloudctrl/src/stm32_watchdog.c
index 04a8b5fe277..0497c9aa026 100644
--- a/configs/cloudctrl/src/stm32_watchdog.c
+++ b/configs/cloudctrl/src/stm32_watchdog.c
@@ -43,7 +43,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/fire-stm32v2/src/stm32_watchdog.c b/configs/fire-stm32v2/src/stm32_watchdog.c
index ce1e3ec16c1..dd420c342cd 100644
--- a/configs/fire-stm32v2/src/stm32_watchdog.c
+++ b/configs/fire-stm32v2/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/hymini-stm32v/src/stm32_watchdog.c b/configs/hymini-stm32v/src/stm32_watchdog.c
index 386efd8d6a9..db143f67b1f 100644
--- a/configs/hymini-stm32v/src/stm32_watchdog.c
+++ b/configs/hymini-stm32v/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/maple/src/stm32_watchdog.c b/configs/maple/src/stm32_watchdog.c
index 9110efac490..af65f057da8 100644
--- a/configs/maple/src/stm32_watchdog.c
+++ b/configs/maple/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/mikroe-stm32f4/src/stm32_watchdog.c b/configs/mikroe-stm32f4/src/stm32_watchdog.c
index 3d59646e2e1..71cf65061de 100644
--- a/configs/mikroe-stm32f4/src/stm32_watchdog.c
+++ b/configs/mikroe-stm32f4/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/sam4s-xplained-pro/src/sam_boot.c b/configs/sam4s-xplained-pro/src/sam_boot.c
index 607bc3557cb..981b2d7cedc 100644
--- a/configs/sam4s-xplained-pro/src/sam_boot.c
+++ b/configs/sam4s-xplained-pro/src/sam_boot.c
@@ -42,7 +42,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "sam4s-xplained-pro.h"
diff --git a/configs/sam4s-xplained-pro/src/sam_nsh.c b/configs/sam4s-xplained-pro/src/sam_nsh.c
index 8c9293455f4..a3025f98d23 100644
--- a/configs/sam4s-xplained-pro/src/sam_nsh.c
+++ b/configs/sam4s-xplained-pro/src/sam_nsh.c
@@ -60,7 +60,7 @@
 #endif
 
 #ifdef CONFIG_TIMER
-#  include <nuttx/timer.h>
+#  include <nuttx/timers/timer.h>
 #endif
 
 #ifdef CONFIG_SYSTEM_USBMONITOR
diff --git a/configs/sam4s-xplained-pro/src/sam_tc.c b/configs/sam4s-xplained-pro/src/sam_tc.c
index bad80cc3e4e..8d228f3b853 100755
--- a/configs/sam4s-xplained-pro/src/sam_tc.c
+++ b/configs/sam4s-xplained-pro/src/sam_tc.c
@@ -49,7 +49,7 @@
 #include <fcntl.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/timer.h>
+#include <nuttx/timers/timer.h>
 #include <nuttx/clock.h>
 #include <nuttx/kthread.h>
 
diff --git a/configs/sam4s-xplained-pro/src/sam_wdt.c b/configs/sam4s-xplained-pro/src/sam_wdt.c
index 4df566c9837..c43fb1b8e2e 100644
--- a/configs/sam4s-xplained-pro/src/sam_wdt.c
+++ b/configs/sam4s-xplained-pro/src/sam_wdt.c
@@ -48,7 +48,7 @@
 #include <stdio.h>
 #include <fcntl.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include <nuttx/kthread.h>
diff --git a/configs/shenzhou/src/stm32_watchdog.c b/configs/shenzhou/src/stm32_watchdog.c
index 8c689f0a9a0..ba14425cf4a 100644
--- a/configs/shenzhou/src/stm32_watchdog.c
+++ b/configs/shenzhou/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/spark/src/stm32_watchdog.c b/configs/spark/src/stm32_watchdog.c
index a27261ce82b..1c41b1ddc76 100644
--- a/configs/spark/src/stm32_watchdog.c
+++ b/configs/spark/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/stm3210e-eval/src/stm32_watchdog.c b/configs/stm3210e-eval/src/stm32_watchdog.c
index c44d74bddf9..5aab0035382 100644
--- a/configs/stm3210e-eval/src/stm32_watchdog.c
+++ b/configs/stm3210e-eval/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/stm3220g-eval/src/stm32_watchdog.c b/configs/stm3220g-eval/src/stm32_watchdog.c
index 215092a046f..a00a4b91a54 100644
--- a/configs/stm3220g-eval/src/stm32_watchdog.c
+++ b/configs/stm3220g-eval/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/stm3240g-eval/src/stm32_watchdog.c b/configs/stm3240g-eval/src/stm32_watchdog.c
index ef93c86c1a4..3583db2cfb5 100644
--- a/configs/stm3240g-eval/src/stm32_watchdog.c
+++ b/configs/stm3240g-eval/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/stm32_tiny/src/stm32_watchdog.c b/configs/stm32_tiny/src/stm32_watchdog.c
index a722dd737fc..a2ae5963f3b 100644
--- a/configs/stm32_tiny/src/stm32_watchdog.c
+++ b/configs/stm32_tiny/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/stm32f3discovery/src/stm32_watchdog.c b/configs/stm32f3discovery/src/stm32_watchdog.c
index ff8072f31bc..72bc6b54822 100644
--- a/configs/stm32f3discovery/src/stm32_watchdog.c
+++ b/configs/stm32f3discovery/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/stm32f4discovery/src/stm32_bringup.c b/configs/stm32f4discovery/src/stm32_bringup.c
index 0e4f55b4390..30caca3e7f6 100644
--- a/configs/stm32f4discovery/src/stm32_bringup.c
+++ b/configs/stm32f4discovery/src/stm32_bringup.c
@@ -62,7 +62,7 @@
  */
 
 #ifdef HAVE_RTC_DRIVER
-#  include <nuttx/rtc.h>
+#  include <nuttx/timers/rtc.h>
 #  include "stm32_rtc.h"
 #endif
 
diff --git a/configs/stm32f4discovery/src/stm32_watchdog.c b/configs/stm32f4discovery/src/stm32_watchdog.c
index c1a659d0e32..79809f28495 100644
--- a/configs/stm32f4discovery/src/stm32_watchdog.c
+++ b/configs/stm32f4discovery/src/stm32_watchdog.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/configs/stm32ldiscovery/src/stm32_watchdog.c b/configs/stm32ldiscovery/src/stm32_watchdog.c
index ec6a569ee12..d4faf0e6a97 100644
--- a/configs/stm32ldiscovery/src/stm32_watchdog.c
+++ b/configs/stm32ldiscovery/src/stm32_watchdog.c
@@ -43,7 +43,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 #include <arch/board/board.h>
 
 #include "stm32_wdg.h"
diff --git a/drivers/README.txt b/drivers/README.txt
index 9c8c4d9b713..39b46109212 100644
--- a/drivers/README.txt
+++ b/drivers/README.txt
@@ -38,7 +38,7 @@ ramdisk.c
 
 timer.c
   Provides the "upper half" for a generic timer driver.  See
-  include/nuttx/timer.h for more information.
+  include/nuttx/timers/timer.h for more information.
 
 rwbuffer.c
   A facility that can be use by any block driver in-order to add
@@ -46,7 +46,7 @@ rwbuffer.c
 
 watchdog.c
   Provides the "upper half" for a generic watchdog driver.  See
-  include/nuttx/watchdog.h for more information.
+  include/nuttx/timers/watchdog.h for more information.
 
 Subdirectories of this directory:
 ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
diff --git a/drivers/timers/Kconfig b/drivers/timers/Kconfig
index 5e918b65b5d..2502b1d8d31 100644
--- a/drivers/timers/Kconfig
+++ b/drivers/timers/Kconfig
@@ -8,7 +8,7 @@ menuconfig TIMER
 	default n
 	---help---
 		This selection enables building of the "upper-half" timer
-		driver. See include/nuttx/timer.h for further timer driver
+		driver. See include/nuttx/timers/timer.h for further timer driver
 		information.
 
 menuconfig RTC
@@ -16,7 +16,7 @@ menuconfig RTC
 	default n
 	---help---
 		This selection enables configuration of a real time clock (RTCdriver.
-		See include/nuttx/rtc.h for further RTC driver information.
+		See include/nuttx/timers/rtc.h for further RTC driver information.
 		Most RTC drivers are MCU specific and may require other specific
 		settings.
 
@@ -73,7 +73,7 @@ config RTC_DRIVER
 	default n
 	---help---
 		This selection enables building of the "upper-half" RTC
-		driver. See include/nuttx/rtc.h for further RTC driver
+		driver. See include/nuttx/timers/rtc.h for further RTC driver
 		information.
 
 if RTC_DRIVER
@@ -122,7 +122,7 @@ menuconfig WATCHDOG
 	default n
 	---help---
 		This selection enables building of the "upper-half" watchdog timer
-		driver. See include/nuttx/watchdog.h for further watchdog timer driver
+		driver. See include/nuttx/timers/watchdog.h for further watchdog timer driver
 		information.
 
 if WATCHDOG
diff --git a/drivers/timers/rtc.c b/drivers/timers/rtc.c
index 68f7366af4c..6d39b6c99a2 100644
--- a/drivers/timers/rtc.c
+++ b/drivers/timers/rtc.c
@@ -47,7 +47,7 @@
 
 #include <nuttx/kmalloc.h>
 #include <nuttx/fs/fs.h>
-#include <nuttx/rtc.h>
+#include <nuttx/timers/rtc.h>
 
 /****************************************************************************
  * Private Types
diff --git a/drivers/timers/timer.c b/drivers/timers/timer.c
index fe81fc44f6c..57c2c0eca9b 100644
--- a/drivers/timers/timer.c
+++ b/drivers/timers/timer.c
@@ -53,7 +53,7 @@
 #include <nuttx/fs/fs.h>
 #include <nuttx/irq.h>
 #include <nuttx/kmalloc.h>
-#include <nuttx/timer.h>
+#include <nuttx/timers/timer.h>
 
 #ifdef CONFIG_TIMER
 
diff --git a/drivers/timers/watchdog.c b/drivers/timers/watchdog.c
index d46f7f99ee1..e6bef99ac17 100644
--- a/drivers/timers/watchdog.c
+++ b/drivers/timers/watchdog.c
@@ -52,7 +52,7 @@
 #include <nuttx/fs/fs.h>
 #include <nuttx/irq.h>
 #include <nuttx/kmalloc.h>
-#include <nuttx/watchdog.h>
+#include <nuttx/timers/watchdog.h>
 
 #ifdef CONFIG_WATCHDOG
 
diff --git a/include/nuttx/rtc.h b/include/nuttx/timers/rtc.h
similarity index 99%
rename from include/nuttx/rtc.h
rename to include/nuttx/timers/rtc.h
index 5f7b4077850..d714e040f1c 100644
--- a/include/nuttx/rtc.h
+++ b/include/nuttx/timers/rtc.h
@@ -1,5 +1,5 @@
 /****************************************************************************
- * include/nuttx/rtc.h
+ * include/nuttx/timers/rtc.h
  *
  *   Copyright(C) 2011 Uros Platise. All rights reserved.
  *   Author: Uros Platise <uros.platise@isotel.eu>
@@ -38,8 +38,8 @@
  *
  ****************************************************************************/
 
-#ifndef __INCLUDE_NUTTX_RTC_H
-#define __INCLUDE_NUTTX_RTC_H
+#ifndef __INCLUDE_NUTTX_TIMERS_RTC_H
+#define __INCLUDE_NUTTX_TIMERS_RTC_H
 
 /****************************************************************************
  * Included Files
@@ -487,4 +487,4 @@ int rtc_initialize(int minor, FAR struct rtc_lowerhalf_s *lower);
 
 #endif /* CONFIG_RTC_DRIVER */
 #endif /* CONFIG_RTC */
-#endif /* __INCLUDE_NUTTX_RTC_H */
+#endif /* __INCLUDE_NUTTX_TIMERS_RTC_H */
diff --git a/include/nuttx/timer.h b/include/nuttx/timers/timer.h
similarity index 98%
rename from include/nuttx/timer.h
rename to include/nuttx/timers/timer.h
index bc090f365f1..8e6926083c2 100644
--- a/include/nuttx/timer.h
+++ b/include/nuttx/timers/timer.h
@@ -1,5 +1,5 @@
 /****************************************************************************
- * include/nuttx/timer.h
+ * include/nuttx/timers/timer.h
  *
  *   Copyright (C) 2014 Gregory Nutt. All rights reserved.
  *   Authors: Gregory Nutt <gnutt@nuttx.org>
@@ -34,8 +34,8 @@
  *
  ****************************************************************************/
 
-#ifndef __INCLUDE_NUTTX_TIMER_H
-#define __INCLUDE_NUTTX_TIMER_H
+#ifndef __INCLUDE_NUTTX_TIMERS_TIMER_H
+#define __INCLUDE_NUTTX_TIMERS_TIMER_H
 
 /****************************************************************************
  * Included Files
@@ -262,4 +262,4 @@ void timer_unregister(FAR void *handle);
 #endif
 
 #endif /* CONFIG_TIMER */
-#endif  /* __INCLUDE_NUTTX_TIMER_H */
+#endif  /* __INCLUDE_NUTTX_TIMERS_TIMER_H */
diff --git a/include/nuttx/watchdog.h b/include/nuttx/timers/watchdog.h
similarity index 98%
rename from include/nuttx/watchdog.h
rename to include/nuttx/timers/watchdog.h
index 2daa3814209..a9ebc1f8101 100644
--- a/include/nuttx/watchdog.h
+++ b/include/nuttx/timers/watchdog.h
@@ -1,5 +1,5 @@
 /****************************************************************************
- * include/nuttx/watchdog.h
+ * include/nuttx/timers/watchog.h
  *
  *   Copyright (C) 2012 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -33,8 +33,8 @@
  *
  ****************************************************************************/
 
-#ifndef __INCLUDE_NUTTX_WATCHDOG_H
-#define __INCLUDE_NUTTX_WATCHDOG_H
+#ifndef __INCLUDE_NUTTX_TIMERS_WATCHDOG_H
+#define __INCLUDE_NUTTX_TIMERS_WATCHDOG_H
 
 /****************************************************************************
  * Included Files
@@ -291,4 +291,4 @@ int up_wdginitialize(void);
 #endif
 
 #endif /* CONFIG_WATCHDOG */
-#endif  /* __INCLUDE_NUTTX_WATCHDOG_H */
+#endif  /* __INCLUDE_NUTTX_TIMERS_WATCHDOG_H */
diff --git a/include/time.h b/include/time.h
index a5eb238f59b..4b21270d91c 100644
--- a/include/time.h
+++ b/include/time.h
@@ -124,7 +124,7 @@ struct timespec
  * REVISIT: This structure could be packed better using uint8_t's and
  * uint16_t's.  The standard definition does, however, call out type int for
  * all of the members.  NOTE: Any changes to this structure must be also be
- * reflected in struct rtc_time defined in include/nuttx/rtc.h; these two
+ * reflected in struct rtc_time defined in include/nuttx/timers/rtc.h; these two
  * structures must be cast compatible.
  */