diff --git a/net/Kconfig b/net/Kconfig
index f2814ab04df..5b627ab048a 100644
--- a/net/Kconfig
+++ b/net/Kconfig
@@ -54,35 +54,6 @@ config NET_IPv6
 	---help---
 		Build in support for IPv6.  Not fully implemented.
 
-config NSOCKET_DESCRIPTORS
-	int "Number of socket descriptor"
-	default 8
-	---help---
-		Maximum number of socket descriptors per task/thread.
-
-config NET_NACTIVESOCKETS
-	int "Max socket operations"
-	default 16
-	---help---
-		Maximum number of concurrent socket operations (recv, send, etc.).
-		Default: 16
-
-config NET_SOCKOPTS
-	bool "Socket options"
-	default n
-	---help---
-		Enable or disable support for socket options
-
-if NET_SOCKOPTS
-
-config NET_SOLINGER
-	bool "SO_LINGER socket option"
-	default n
-	---help---
-		Enable or disable support for the SO_LINGER socket option.
-
-endif # NET_SOCKOPTS
-
 config NET_BUFSIZE
 	int "Network packet buffer size (MTU)"
 	default 1294 if !NET_SLIP && NET_IPv6
@@ -124,6 +95,7 @@ config NET_GUARDSIZE
 		packet size will be chopped down to the size indicated in the TCP
 		header.
 
+source "net/socket/Kconfig"
 source "net/netdev/Kconfig"
 source "net/pkt/Kconfig"
 source "net/tcp/Kconfig"
diff --git a/net/Makefile b/net/Makefile
index 22ccc94f761..42a6359da57 100644
--- a/net/Makefile
+++ b/net/Makefile
@@ -45,45 +45,17 @@ NET_CSRCS   = net_initialize.c
 # Socket support
 
 SOCK_ASRCS  =
-SOCK_CSRCS  = bind.c connect.c getsockname.c recv.c recvfrom.c socket.c
-SOCK_CSRCS += sendto.c net_sockets.c net_close.c net_dup.c net_dup2.c
-SOCK_CSRCS += net_clone.c net_vfcntl.c
-
-VPATH =
-DEPPATH = --dep-path .
-
-# TCP/IP support
-
-ifeq ($(CONFIG_NET_TCP),y)
-SOCK_CSRCS += send.c listen.c accept.c net_monitor.c
-endif
-
-# Socket options
-
-ifeq ($(CONFIG_NET_SOCKOPTS),y)
-SOCK_CSRCS += setsockopt.c getsockopt.c
-ifneq ($(CONFIG_DISABLE_CLOCK),y)
-SOCK_CSRCS += net_timeo.c net_timeval2dsec.c
-endif
-endif
-
-# Support for network access using streams
-
-ifneq ($(CONFIG_NFILE_STREAMS),0)
-SOCK_CSRCS += net_checksd.c
-endif
-
-# Support for sendfile()
-
-ifeq ($(CONFIG_NET_SENDFILE),y)
-SOCK_CSRCS += net_sendfile.c
-endif
+SOCK_CSRCS  =
 
 # Support for operations on network devices
 
 NETDEV_ASRCS =
 NETDEV_CSRCS =
 
+VPATH =
+DEPPATH = --dep-path .
+
+include socket/Make.defs
 include netdev/Make.defs
 include iob/Make.defs
 include arp/Make.defs
diff --git a/net/arp/Make.defs b/net/arp/Make.defs
index 28a21236191..42b8fc5758a 100644
--- a/net/arp/Make.defs
+++ b/net/arp/Make.defs
@@ -33,8 +33,6 @@
 #
 ############################################################################
 
-ifeq ($(CONFIG_NET),y)
-
 # ARP supported is not provided for SLIP (Ethernet only)
 
 ifneq ($(CONFIG_NET_SLIP),y)
@@ -46,4 +44,3 @@ DEPPATH += --dep-path arp
 VPATH += :arp
 
 endif
-endif
diff --git a/net/icmp/Make.defs b/net/icmp/Make.defs
index 9e77e257f85..4e186908853 100644
--- a/net/icmp/Make.defs
+++ b/net/icmp/Make.defs
@@ -33,8 +33,6 @@
 #
 ############################################################################
 
-ifeq ($(CONFIG_NET),y)
-
 # ICMP source files
 
 ifeq ($(CONFIG_NET_ICMP),y)
@@ -54,5 +52,3 @@ endif
 
 DEPPATH += --dep-path icmp
 VPATH += :icmp
-
-endif
diff --git a/net/igmp/Make.defs b/net/igmp/Make.defs
index 5b7fd9ea669..2f9b9507a4e 100644
--- a/net/igmp/Make.defs
+++ b/net/igmp/Make.defs
@@ -33,8 +33,6 @@
 #
 ############################################################################
 
-ifeq ($(CONFIG_NET),y)
-
 # IGMP source files
 
 ifeq ($(CONFIG_NET_IGMP),y)
@@ -48,4 +46,3 @@ DEPPATH += --dep-path igmp
 VPATH += :igmp
 
 endif
-endif
diff --git a/net/iob/Make.defs b/net/iob/Make.defs
index 6366220e7c7..dc7eb5fec0a 100644
--- a/net/iob/Make.defs
+++ b/net/iob/Make.defs
@@ -35,7 +35,7 @@
 
 ifeq ($(CONFIG_NET_IOB),y)
 
-# Include IOB src files
+# Include IOB source files
 
 NET_CSRCS += iob_add_queue.c iob_alloc.c iob_alloc_qentry.c iob_clone.c
 NET_CSRCS += iob_concat.c iob_copyin.c iob_copyout.c iob_contig.c iob_free.c
diff --git a/net/netdev/Make.defs b/net/netdev/Make.defs
index 47ec02b9ba1..b6ec45062d9 100644
--- a/net/netdev/Make.defs
+++ b/net/netdev/Make.defs
@@ -33,8 +33,6 @@
 #
 ############################################################################
 
-ifeq ($(CONFIG_NET),y)
-
 # Support for operations on network devices
 
 NETDEV_CSRCS += netdev_register.c netdev_ioctl.c net_poll.c netdev_txnotify.c
@@ -50,5 +48,3 @@ endif
 
 DEPPATH += --dep-path netdev
 VPATH += :netdev
-
-endif # CONFIG_NET
diff --git a/net/pkt/Make.defs b/net/pkt/Make.defs
index 1f983d7f757..e9e60f9cc9b 100644
--- a/net/pkt/Make.defs
+++ b/net/pkt/Make.defs
@@ -33,8 +33,6 @@
 #
 ############################################################################
 
-ifeq ($(CONFIG_NET),y)
-
 # Packet socket support
 
 ifeq ($(CONFIG_NET_PKT),y)
@@ -56,4 +54,3 @@ DEPPATH += --dep-path pkt
 VPATH += :pkt
 
 endif # CONFIG_NET_PKT
-endif # CONFIG_NET
diff --git a/net/route/Make.defs b/net/route/Make.defs
index 1f6eef3a059..5cbdc8bf75f 100644
--- a/net/route/Make.defs
+++ b/net/route/Make.defs
@@ -33,7 +33,6 @@
 #
 ############################################################################
 
-ifeq ($(CONFIG_NET),y)
 ifeq ($(CONFIG_NET_ROUTE),y)
 
 # Routing table support
@@ -47,4 +46,3 @@ DEPPATH += --dep-path route
 VPATH += :route
 
 endif
-endif
diff --git a/net/socket/Kconfig b/net/socket/Kconfig
new file mode 100644
index 00000000000..fe6b0289290
--- /dev/null
+++ b/net/socket/Kconfig
@@ -0,0 +1,36 @@
+#
+# For a description of the syntax of this configuration file,
+# see misc/tools/kconfig-language.txt.
+#
+
+menu "Socket Support"
+
+config NSOCKET_DESCRIPTORS
+	int "Number of socket descriptor"
+	default 8
+	---help---
+		Maximum number of socket descriptors per task/thread.
+
+config NET_NACTIVESOCKETS
+	int "Max socket operations"
+	default 16
+	---help---
+		Maximum number of concurrent socket operations (recv, send, etc.).
+		Default: 16
+
+config NET_SOCKOPTS
+	bool "Socket options"
+	default n
+	---help---
+		Enable or disable support for socket options
+
+if NET_SOCKOPTS
+
+config NET_SOLINGER
+	bool "SO_LINGER socket option"
+	default n
+	---help---
+		Enable or disable support for the SO_LINGER socket option.
+
+endif # NET_SOCKOPTS
+endmenu # Socket Support
diff --git a/net/socket/Make.defs b/net/socket/Make.defs
new file mode 100644
index 00000000000..1b310ca7d05
--- /dev/null
+++ b/net/socket/Make.defs
@@ -0,0 +1,72 @@
+############################################################################
+# net/socket/Make.defs
+#
+#   Copyright (C) 2014 Gregory Nutt. All rights reserved.
+#   Author: Gregory Nutt <gnutt@nuttx.org>
+#
+# Redistribution and use in source and binary forms, with or without
+# modification, are permitted provided that the following conditions
+# are met:
+#
+# 1. Redistributions of source code must retain the above copyright
+#    notice, this list of conditions and the following disclaimer.
+# 2. Redistributions in binary form must reproduce the above copyright
+#    notice, this list of conditions and the following disclaimer in
+#    the documentation and/or other materials provided with the
+#    distribution.
+# 3. Neither the name NuttX nor the names of its contributors may be
+#    used to endorse or promote products derived from this software
+#    without specific prior written permission.
+#
+# THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
+# "AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
+# LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS
+# FOR A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE
+# COPYRIGHT OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT,
+# INCIDENTAL, SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING,
+# BUT NOT LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS
+# OF USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED
+# AND ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT
+# LIABILITY, OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN
+# ANY WAY OUT OF THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE
+# POSSIBILITY OF SUCH DAMAGE.
+#
+############################################################################
+
+# Include socket source files
+
+SOCK_CSRCS += bind.c connect.c getsockname.c recv.c recvfrom.c socket.c
+SOCK_CSRCS += sendto.c net_sockets.c net_close.c net_dup.c net_dup2.c
+SOCK_CSRCS += net_clone.c net_vfcntl.c
+
+# TCP/IP support
+
+ifeq ($(CONFIG_NET_TCP),y)
+SOCK_CSRCS += send.c listen.c accept.c net_monitor.c
+endif
+
+# Socket options
+
+ifeq ($(CONFIG_NET_SOCKOPTS),y)
+SOCK_CSRCS += setsockopt.c getsockopt.c
+ifneq ($(CONFIG_DISABLE_CLOCK),y)
+SOCK_CSRCS += net_timeo.c net_timeval2dsec.c
+endif
+endif
+
+# Support for network access using streams
+
+ifneq ($(CONFIG_NFILE_STREAMS),0)
+SOCK_CSRCS += net_checksd.c
+endif
+
+# Support for sendfile()
+
+ifeq ($(CONFIG_NET_SENDFILE),y)
+SOCK_CSRCS += net_sendfile.c
+endif
+
+# Include socket build support
+
+DEPPATH += --dep-path socket
+VPATH += :socket
diff --git a/net/tcp/Make.defs b/net/tcp/Make.defs
index 8660af45f34..6870539f337 100644
--- a/net/tcp/Make.defs
+++ b/net/tcp/Make.defs
@@ -33,8 +33,6 @@
 #
 ############################################################################
 
-ifeq ($(CONFIG_NET),y)
-
 # TCP/IP source files
 
 ifeq ($(CONFIG_NET_TCP),y)
@@ -68,4 +66,3 @@ DEPPATH += --dep-path tcp
 VPATH += :tcp
 
 endif # CONFIG_NET_TCP
-endif # CONFIG_NET
diff --git a/net/udp/Make.defs b/net/udp/Make.defs
index 08a1f3bf125..f93eeca806b 100644
--- a/net/udp/Make.defs
+++ b/net/udp/Make.defs
@@ -33,8 +33,6 @@
 #
 ############################################################################
 
-ifeq ($(CONFIG_NET),y)
-
 # UDP source files
 
 ifeq ($(CONFIG_NET_UDP),y)
@@ -47,4 +45,3 @@ DEPPATH += --dep-path udp
 VPATH += :udp
 
 endif # CONFIG_NET_UDP
-endif # CONFIG_NET
diff --git a/net/uip/Make.defs b/net/uip/Make.defs
index 3d58aacc49c..cb65bc94b21 100644
--- a/net/uip/Make.defs
+++ b/net/uip/Make.defs
@@ -33,8 +33,6 @@
 #
 ############################################################################
 
-ifeq ($(CONFIG_NET),y)
-
 # Common IP source files
 
 NET_CSRCS += uip_initialize.c uip_setipid.c uip_input.c uip_send.c
@@ -62,5 +60,3 @@ endif
 
 DEPPATH += --dep-path uip
 VPATH += :uip
-
-endif
diff --git a/net/utils/Make.defs b/net/utils/Make.defs
index 6685a3b7c74..376398bf4d0 100644
--- a/net/utils/Make.defs
+++ b/net/utils/Make.defs
@@ -33,8 +33,6 @@
 #
 ############################################################################
 
-ifeq ($(CONFIG_NET),y)
-
 NET_CSRCS += net_dsec2timeval.c net_chksum.c
 
 # Non-interrupt level support required?
@@ -47,5 +45,3 @@ endif
 
 DEPPATH += --dep-path utils
 VPATH += :utils
-
-endif