diff --git a/Documentation/NuttxPortingGuide.html b/Documentation/NuttxPortingGuide.html
index 25488ac9295..d98cbea799e 100644
--- a/Documentation/NuttxPortingGuide.html
+++ b/Documentation/NuttxPortingGuide.html
@@ -5320,7 +5320,7 @@ void iob_dump(FAR const char *msg, FAR struct iob_s *iob, unsigned int len,
 </p>
 <ul>
   <li><b>Interface Definition</b>.
-    The header file for the NuttX PWM driver reside at <code>include/nuttx/drivers/pwm.h</code>.
+    The header file for the NuttX PWM driver reside at <code>include/nuttx/timers/pwm.h</code>.
     This header file includes both the application level interface to the PWM driver as well as the interface between the &quot;upper half&quot; and &quot;lower half&quot; drivers.
     The PWM module uses a standard character driver framework.
     However, since the PWM driver is a devices control interface and not a data transfer interface,
diff --git a/arch/arm/src/cxd56xx/cxd56_pwm.c b/arch/arm/src/cxd56xx/cxd56_pwm.c
index db3fcd9918e..d5cbb86b98e 100644
--- a/arch/arm/src/cxd56xx/cxd56_pwm.c
+++ b/arch/arm/src/cxd56xx/cxd56_pwm.c
@@ -38,7 +38,7 @@
  ****************************************************************************/
 
 #include <nuttx/config.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <sys/types.h>
 #include <stdint.h>
diff --git a/arch/arm/src/efm32/efm32_pwm.c b/arch/arm/src/efm32/efm32_pwm.c
index 5cfaab505b2..09f6dd7ae3c 100644
--- a/arch/arm/src/efm32/efm32_pwm.c
+++ b/arch/arm/src/efm32/efm32_pwm.c
@@ -47,7 +47,7 @@
 
 #include <nuttx/irq.h>
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "up_arch.h"
diff --git a/arch/arm/src/efm32/efm32_pwm.h b/arch/arm/src/efm32/efm32_pwm.h
index 9b987267ec4..0b9c6c220a0 100644
--- a/arch/arm/src/efm32/efm32_pwm.h
+++ b/arch/arm/src/efm32/efm32_pwm.h
@@ -39,7 +39,7 @@
 /* The EFM32 does not have dedicated PWM hardware.  Rather, pulsed output
  * control is a capability of the EFM32 timers.  The logic in this file
  * implements the lower half of the standard, NuttX PWM interface using the
- * EFM32 timers. That interface is described in include/nuttx/drivers/pwm.h.
+ * EFM32 timers. That interface is described in include/nuttx/timers/pwm.h.
  */
 
 /****************************************************************************
diff --git a/arch/arm/src/kinetis/kinetis_pwm.c b/arch/arm/src/kinetis/kinetis_pwm.c
index 1aada49b726..e1c3cc3c085 100644
--- a/arch/arm/src/kinetis/kinetis_pwm.c
+++ b/arch/arm/src/kinetis/kinetis_pwm.c
@@ -50,7 +50,7 @@
 
 #include <nuttx/irq.h>
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "up_internal.h"
diff --git a/arch/arm/src/kl/kl_pwm.c b/arch/arm/src/kl/kl_pwm.c
index c51f3185bf2..92d5ace32fd 100644
--- a/arch/arm/src/kl/kl_pwm.c
+++ b/arch/arm/src/kl/kl_pwm.c
@@ -48,7 +48,7 @@
 
 #include <nuttx/irq.h>
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "up_internal.h"
diff --git a/arch/arm/src/lc823450/lc823450_pwm.h b/arch/arm/src/lc823450/lc823450_pwm.h
index 09f85de6f3e..5a03c6f433e 100644
--- a/arch/arm/src/lc823450/lc823450_pwm.h
+++ b/arch/arm/src/lc823450/lc823450_pwm.h
@@ -42,7 +42,7 @@
  ****************************************************************************/
 
 #include <nuttx/config.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 /****************************************************************************
  * Pre-processor Definitions
diff --git a/arch/arm/src/lpc17xx_40xx/lpc17_40_mcpwm.c b/arch/arm/src/lpc17xx_40xx/lpc17_40_mcpwm.c
index 1fd9a14c5b1..e2c142a42bc 100644
--- a/arch/arm/src/lpc17xx_40xx/lpc17_40_mcpwm.c
+++ b/arch/arm/src/lpc17xx_40xx/lpc17_40_mcpwm.c
@@ -47,7 +47,7 @@
 
 #include <nuttx/irq.h>
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "up_internal.h"
diff --git a/arch/arm/src/lpc17xx_40xx/lpc17_40_pwm.c b/arch/arm/src/lpc17xx_40xx/lpc17_40_pwm.c
index a44cfbc3c34..a554d0b814c 100644
--- a/arch/arm/src/lpc17xx_40xx/lpc17_40_pwm.c
+++ b/arch/arm/src/lpc17xx_40xx/lpc17_40_pwm.c
@@ -47,7 +47,7 @@
 
 #include <nuttx/irq.h>
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "up_internal.h"
diff --git a/arch/arm/src/lpc17xx_40xx/lpc17_40_timer.c b/arch/arm/src/lpc17xx_40xx/lpc17_40_timer.c
index 4db14dd9f18..358d8de2364 100644
--- a/arch/arm/src/lpc17xx_40xx/lpc17_40_timer.c
+++ b/arch/arm/src/lpc17xx_40xx/lpc17_40_timer.c
@@ -47,7 +47,7 @@
 
 #include <nuttx/irq.h>
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "up_internal.h"
diff --git a/arch/arm/src/sama5/sam_pwm.c b/arch/arm/src/sama5/sam_pwm.c
index af5086c1892..c9589f95728 100644
--- a/arch/arm/src/sama5/sam_pwm.c
+++ b/arch/arm/src/sama5/sam_pwm.c
@@ -47,7 +47,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include "hardware/sam_pinmap.h"
 #include <arch/board/board.h>
diff --git a/arch/arm/src/stm32/stm32_pwm.h b/arch/arm/src/stm32/stm32_pwm.h
index c12e95f1385..646326a4565 100644
--- a/arch/arm/src/stm32/stm32_pwm.h
+++ b/arch/arm/src/stm32/stm32_pwm.h
@@ -42,7 +42,7 @@
 /* The STM32 does not have dedicated PWM hardware.  Rather, pulsed output control
  * is a capabilitiy of the STM32 timers.  The logic in this file implements the
  * lower half of the standard, NuttX PWM interface using the STM32 timers.  That
- * interface is described in include/nuttx/drivers/pwm.h.
+ * interface is described in include/nuttx/timers/pwm.h.
  */
 
 /************************************************************************************
@@ -51,7 +51,7 @@
 
 #include <nuttx/config.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include "chip.h"
 
diff --git a/arch/arm/src/stm32f7/stm32_pwm.c b/arch/arm/src/stm32f7/stm32_pwm.c
index 72781095367..ccb93999658 100644
--- a/arch/arm/src/stm32f7/stm32_pwm.c
+++ b/arch/arm/src/stm32f7/stm32_pwm.c
@@ -48,7 +48,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "up_internal.h"
diff --git a/arch/arm/src/stm32f7/stm32_pwm.h b/arch/arm/src/stm32f7/stm32_pwm.h
index c648cc47200..bc008b62c2e 100644
--- a/arch/arm/src/stm32f7/stm32_pwm.h
+++ b/arch/arm/src/stm32f7/stm32_pwm.h
@@ -41,7 +41,7 @@
 /* The STM32 does not have dedicated PWM hardware.  Rather, pulsed output
  * control is a capabilitiy of the STM32 timers.  The logic in this file
  * implements the lower half of the standard, NuttX PWM interface using the
- * STM32 timers.  That interface is described in include/nuttx/drivers/pwm.h.
+ * STM32 timers.  That interface is described in include/nuttx/timers/pwm.h.
  */
 
 /****************************************************************************
diff --git a/arch/arm/src/stm32h7/stm32_pwm.h b/arch/arm/src/stm32h7/stm32_pwm.h
index 6d0b0609149..0bd364daa60 100644
--- a/arch/arm/src/stm32h7/stm32_pwm.h
+++ b/arch/arm/src/stm32h7/stm32_pwm.h
@@ -42,7 +42,7 @@
 /* The STM32 does not have dedicated PWM hardware.  Rather, pulsed output control
  * is a capabilitiy of the STM32 timers.  The logic in this file implements the
  * lower half of the standard, NuttX PWM interface using the STM32 timers.  That
- * interface is described in include/nuttx/drivers/pwm.h.
+ * interface is described in include/nuttx/timers/pwm.h.
  */
 
 /************************************************************************************
@@ -51,7 +51,7 @@
 
 #include <nuttx/config.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include "chip.h"
 
diff --git a/arch/arm/src/stm32l4/stm32l4_pwm.c b/arch/arm/src/stm32l4/stm32l4_pwm.c
index 1beacc22c11..2d2ed3bb93c 100644
--- a/arch/arm/src/stm32l4/stm32l4_pwm.c
+++ b/arch/arm/src/stm32l4/stm32l4_pwm.c
@@ -48,7 +48,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "up_internal.h"
diff --git a/arch/arm/src/stm32l4/stm32l4_pwm.h b/arch/arm/src/stm32l4/stm32l4_pwm.h
index 2abe8be255a..ac065feffee 100644
--- a/arch/arm/src/stm32l4/stm32l4_pwm.h
+++ b/arch/arm/src/stm32l4/stm32l4_pwm.h
@@ -41,7 +41,7 @@
 /* The STM32L4 does not have dedicated PWM hardware.  Rather, pulsed output control
  * is a capability of the STM32L4 timers.  The logic in this file implements the
  * lower half of the standard, NuttX PWM interface using the STM32L4 timers.  That
- * interface is described in include/nuttx/drivers/pwm.h.
+ * interface is described in include/nuttx/timers/pwm.h.
  */
 
 /************************************************************************************
diff --git a/arch/arm/src/tiva/common/tiva_pwm.c b/arch/arm/src/tiva/common/tiva_pwm.c
index e2526872ab1..b1ffd434303 100644
--- a/arch/arm/src/tiva/common/tiva_pwm.c
+++ b/arch/arm/src/tiva/common/tiva_pwm.c
@@ -49,7 +49,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include "up_arch.h"
 #include "tiva_gpio.h"
diff --git a/arch/arm/src/tiva/tiva_pwm.h b/arch/arm/src/tiva/tiva_pwm.h
index c60b37617b2..5397f930219 100644
--- a/arch/arm/src/tiva/tiva_pwm.h
+++ b/arch/arm/src/tiva/tiva_pwm.h
@@ -40,7 +40,7 @@
  * Included Files
  ************************************************************************************/
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 /****************************************************************************
  * Public Function Prototypes
diff --git a/boards/arm/cxd56xx/spresense/src/cxd56_pwm.c b/boards/arm/cxd56xx/spresense/src/cxd56_pwm.c
index 8fe107d8b8a..34f7534ad8f 100644
--- a/boards/arm/cxd56xx/spresense/src/cxd56_pwm.c
+++ b/boards/arm/cxd56xx/spresense/src/cxd56_pwm.c
@@ -44,7 +44,7 @@
 #include <errno.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include "cxd56_pwm.h"
 
diff --git a/boards/arm/kinetis/freedom-k28f/src/k28_pwm.c b/boards/arm/kinetis/freedom-k28f/src/k28_pwm.c
index 1f0740c472d..817d4629a15 100644
--- a/boards/arm/kinetis/freedom-k28f/src/k28_pwm.c
+++ b/boards/arm/kinetis/freedom-k28f/src/k28_pwm.c
@@ -44,7 +44,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include "chip.h"
 #include "up_arch.h"
diff --git a/boards/arm/kinetis/freedom-k64f/src/k64_pwm.c b/boards/arm/kinetis/freedom-k64f/src/k64_pwm.c
index e0b88c8b9cf..465c4bf0b71 100644
--- a/boards/arm/kinetis/freedom-k64f/src/k64_pwm.c
+++ b/boards/arm/kinetis/freedom-k64f/src/k64_pwm.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/kinetis/freedom-k66f/src/k66_pwm.c b/boards/arm/kinetis/freedom-k66f/src/k66_pwm.c
index 17828eeb07a..3f08d79ad21 100644
--- a/boards/arm/kinetis/freedom-k66f/src/k66_pwm.c
+++ b/boards/arm/kinetis/freedom-k66f/src/k66_pwm.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/kinetis/teensy-3.x/src/k20_pwm.c b/boards/arm/kinetis/teensy-3.x/src/k20_pwm.c
index b1e2182d2b1..998da99e0b8 100644
--- a/boards/arm/kinetis/teensy-3.x/src/k20_pwm.c
+++ b/boards/arm/kinetis/teensy-3.x/src/k20_pwm.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/kl/freedom-kl25z/src/kl_pwm.c b/boards/arm/kl/freedom-kl25z/src/kl_pwm.c
index b3904e5cbb5..3e74bdd6ae2 100644
--- a/boards/arm/kl/freedom-kl25z/src/kl_pwm.c
+++ b/boards/arm/kl/freedom-kl25z/src/kl_pwm.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/kl/freedom-kl26z/src/kl_pwm.c b/boards/arm/kl/freedom-kl26z/src/kl_pwm.c
index aa73da8d0f7..6a65c501338 100644
--- a/boards/arm/kl/freedom-kl26z/src/kl_pwm.c
+++ b/boards/arm/kl/freedom-kl26z/src/kl_pwm.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/kl/teensy-lc/src/kl_pwm.c b/boards/arm/kl/teensy-lc/src/kl_pwm.c
index 730472b2da7..831579887cf 100644
--- a/boards/arm/kl/teensy-lc/src/kl_pwm.c
+++ b/boards/arm/kl/teensy-lc/src/kl_pwm.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/src/lpc17_40_pwm.c b/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/src/lpc17_40_pwm.c
index aab194abd8f..044803890f8 100644
--- a/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/src/lpc17_40_pwm.c
+++ b/boards/arm/lpc17xx_40xx/lpcxpresso-lpc1768/src/lpc17_40_pwm.c
@@ -44,7 +44,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/lpc17xx_40xx/mbed/src/lpc17_40_pwm.c b/boards/arm/lpc17xx_40xx/mbed/src/lpc17_40_pwm.c
index c288c579276..e22c29c7bdb 100644
--- a/boards/arm/lpc17xx_40xx/mbed/src/lpc17_40_pwm.c
+++ b/boards/arm/lpc17xx_40xx/mbed/src/lpc17_40_pwm.c
@@ -46,7 +46,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/lpc17xx_40xx/mcb1700/src/lpc17_40_pwm.c b/boards/arm/lpc17xx_40xx/mcb1700/src/lpc17_40_pwm.c
index 14d08e09b60..bf6239cf836 100644
--- a/boards/arm/lpc17xx_40xx/mcb1700/src/lpc17_40_pwm.c
+++ b/boards/arm/lpc17xx_40xx/mcb1700/src/lpc17_40_pwm.c
@@ -46,7 +46,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/lpc17xx_40xx/u-blox-c027/src/lpc17_40_pwm.c b/boards/arm/lpc17xx_40xx/u-blox-c027/src/lpc17_40_pwm.c
index 3b1c47af4b3..fcbbbc529f8 100644
--- a/boards/arm/lpc17xx_40xx/u-blox-c027/src/lpc17_40_pwm.c
+++ b/boards/arm/lpc17xx_40xx/u-blox-c027/src/lpc17_40_pwm.c
@@ -44,7 +44,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/sama5/sama5d3-xplained/src/sam_pwm.c b/boards/arm/sama5/sama5d3-xplained/src/sam_pwm.c
index f1db885fb92..dc566d66259 100644
--- a/boards/arm/sama5/sama5d3-xplained/src/sam_pwm.c
+++ b/boards/arm/sama5/sama5d3-xplained/src/sam_pwm.c
@@ -44,7 +44,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/sama5/sama5d3x-ek/src/sam_pwm.c b/boards/arm/sama5/sama5d3x-ek/src/sam_pwm.c
index 729ade52387..bc1d65e9624 100644
--- a/boards/arm/sama5/sama5d3x-ek/src/sam_pwm.c
+++ b/boards/arm/sama5/sama5d3x-ek/src/sam_pwm.c
@@ -44,7 +44,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/sama5/sama5d4-ek/src/sam_pwm.c b/boards/arm/sama5/sama5d4-ek/src/sam_pwm.c
index f9e6f1e3721..687b43b6904 100644
--- a/boards/arm/sama5/sama5d4-ek/src/sam_pwm.c
+++ b/boards/arm/sama5/sama5d4-ek/src/sam_pwm.c
@@ -44,7 +44,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32/mikroe-stm32f4/src/stm32_pwm.c b/boards/arm/stm32/mikroe-stm32f4/src/stm32_pwm.c
index 78887f87753..4c6d54a70d0 100644
--- a/boards/arm/stm32/mikroe-stm32f4/src/stm32_pwm.c
+++ b/boards/arm/stm32/mikroe-stm32f4/src/stm32_pwm.c
@@ -43,7 +43,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32/nucleo-f103rb/src/stm32_pwm.c b/boards/arm/stm32/nucleo-f103rb/src/stm32_pwm.c
index 53e84b677ce..e7810b245cf 100644
--- a/boards/arm/stm32/nucleo-f103rb/src/stm32_pwm.c
+++ b/boards/arm/stm32/nucleo-f103rb/src/stm32_pwm.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "chip.h"
diff --git a/boards/arm/stm32/nucleo-f207zg/src/stm32_pwm.c b/boards/arm/stm32/nucleo-f207zg/src/stm32_pwm.c
index 399dd3ec24c..4d95e20c91f 100644
--- a/boards/arm/stm32/nucleo-f207zg/src/stm32_pwm.c
+++ b/boards/arm/stm32/nucleo-f207zg/src/stm32_pwm.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "chip.h"
diff --git a/boards/arm/stm32/nucleo-f302r8/src/stm32_highpri.c b/boards/arm/stm32/nucleo-f302r8/src/stm32_highpri.c
index 417cd2bdb4c..38782ffb379 100644
--- a/boards/arm/stm32/nucleo-f302r8/src/stm32_highpri.c
+++ b/boards/arm/stm32/nucleo-f302r8/src/stm32_highpri.c
@@ -50,7 +50,7 @@
 #include <arch/irq.h>
 #include <arch/armv7-m/nvicpri.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/analog/adc.h>
 #include <nuttx/analog/ioctl.h>
 
diff --git a/boards/arm/stm32/nucleo-f302r8/src/stm32_pwm.c b/boards/arm/stm32/nucleo-f302r8/src/stm32_pwm.c
index 0023b1bdcc5..ff5f284e5ff 100644
--- a/boards/arm/stm32/nucleo-f302r8/src/stm32_pwm.c
+++ b/boards/arm/stm32/nucleo-f302r8/src/stm32_pwm.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "chip.h"
diff --git a/boards/arm/stm32/nucleo-f303re/src/stm32_pwm.c b/boards/arm/stm32/nucleo-f303re/src/stm32_pwm.c
index 4b6a6dc2077..c7ec77f1a54 100644
--- a/boards/arm/stm32/nucleo-f303re/src/stm32_pwm.c
+++ b/boards/arm/stm32/nucleo-f303re/src/stm32_pwm.c
@@ -46,7 +46,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include "stm32_pwm.h"
 #include "nucleo-f303re.h"
diff --git a/boards/arm/stm32/nucleo-f334r8/src/stm32_highpri.c b/boards/arm/stm32/nucleo-f334r8/src/stm32_highpri.c
index 514c763bcb5..e080682b5ed 100644
--- a/boards/arm/stm32/nucleo-f334r8/src/stm32_highpri.c
+++ b/boards/arm/stm32/nucleo-f334r8/src/stm32_highpri.c
@@ -50,7 +50,7 @@
 #include <arch/irq.h>
 #include <arch/armv7-m/nvicpri.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/analog/adc.h>
 #include <nuttx/analog/ioctl.h>
 
diff --git a/boards/arm/stm32/omnibusf4/src/stm32_pwm.c b/boards/arm/stm32/omnibusf4/src/stm32_pwm.c
index 2db0a3e83d2..8fc5051552e 100644
--- a/boards/arm/stm32/omnibusf4/src/stm32_pwm.c
+++ b/boards/arm/stm32/omnibusf4/src/stm32_pwm.c
@@ -46,7 +46,7 @@
 #include <string.h>
 #include <limits.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "chip.h"
diff --git a/boards/arm/stm32/photon/src/stm32_rgbled.c b/boards/arm/stm32/photon/src/stm32_rgbled.c
index 90ef58fc01e..769ac531364 100644
--- a/boards/arm/stm32/photon/src/stm32_rgbled.c
+++ b/boards/arm/stm32/photon/src/stm32_rgbled.c
@@ -45,7 +45,7 @@
 #include <stdio.h>
 
 #include <nuttx/fs/fs.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/leds/rgbled.h>
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32/stm3220g-eval/src/stm32_pwm.c b/boards/arm/stm32/stm3220g-eval/src/stm32_pwm.c
index d1bf7e98172..4f16b287655 100644
--- a/boards/arm/stm32/stm3220g-eval/src/stm32_pwm.c
+++ b/boards/arm/stm32/stm3220g-eval/src/stm32_pwm.c
@@ -43,7 +43,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32/stm3240g-eval/src/stm32_pwm.c b/boards/arm/stm32/stm3240g-eval/src/stm32_pwm.c
index cf2b6531327..4f1363f9f19 100644
--- a/boards/arm/stm32/stm3240g-eval/src/stm32_pwm.c
+++ b/boards/arm/stm32/stm3240g-eval/src/stm32_pwm.c
@@ -43,7 +43,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32/stm32_tiny/src/stm32_pwm.c b/boards/arm/stm32/stm32_tiny/src/stm32_pwm.c
index 1b7d95bec11..58bbc565fd2 100644
--- a/boards/arm/stm32/stm32_tiny/src/stm32_pwm.c
+++ b/boards/arm/stm32/stm32_tiny/src/stm32_pwm.c
@@ -43,7 +43,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32/stm32f103-minimum/src/stm32_pwm.c b/boards/arm/stm32/stm32f103-minimum/src/stm32_pwm.c
index 980154e59a3..6303b55edf6 100644
--- a/boards/arm/stm32/stm32f103-minimum/src/stm32_pwm.c
+++ b/boards/arm/stm32/stm32f103-minimum/src/stm32_pwm.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32/stm32f103-minimum/src/stm32_rgbled.c b/boards/arm/stm32/stm32f103-minimum/src/stm32_rgbled.c
index 5e9d1a22205..ad45872a783 100644
--- a/boards/arm/stm32/stm32f103-minimum/src/stm32_rgbled.c
+++ b/boards/arm/stm32/stm32f103-minimum/src/stm32_rgbled.c
@@ -43,7 +43,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/leds/rgbled.h>
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32/stm32f103-minimum/src/stm32_tone.c b/boards/arm/stm32/stm32f103-minimum/src/stm32_tone.c
index d9f72f35d34..21b3208f422 100644
--- a/boards/arm/stm32/stm32f103-minimum/src/stm32_tone.c
+++ b/boards/arm/stm32/stm32f103-minimum/src/stm32_tone.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/timers/oneshot.h>
 #include <nuttx/audio/tone.h>
 #include <arch/board/board.h>
diff --git a/boards/arm/stm32/stm32f3discovery/src/stm32_pwm.c b/boards/arm/stm32/stm32f3discovery/src/stm32_pwm.c
index 1cc382733a2..c33da0416d3 100644
--- a/boards/arm/stm32/stm32f3discovery/src/stm32_pwm.c
+++ b/boards/arm/stm32/stm32f3discovery/src/stm32_pwm.c
@@ -43,7 +43,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32/stm32f429i-disco/src/stm32_highpri.c b/boards/arm/stm32/stm32f429i-disco/src/stm32_highpri.c
index 119c303fd43..eb6a1371267 100644
--- a/boards/arm/stm32/stm32f429i-disco/src/stm32_highpri.c
+++ b/boards/arm/stm32/stm32f429i-disco/src/stm32_highpri.c
@@ -46,7 +46,7 @@
 
 #include <nuttx/arch.h>
 #include <nuttx/signal.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/analog/adc.h>
 #include <nuttx/analog/ioctl.h>
 
diff --git a/boards/arm/stm32/stm32f429i-disco/src/stm32_pwm.c b/boards/arm/stm32/stm32f429i-disco/src/stm32_pwm.c
index add34682cf4..90dca28229a 100644
--- a/boards/arm/stm32/stm32f429i-disco/src/stm32_pwm.c
+++ b/boards/arm/stm32/stm32f429i-disco/src/stm32_pwm.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "chip.h"
diff --git a/boards/arm/stm32/stm32f4discovery/src/stm32_pwm.c b/boards/arm/stm32/stm32f4discovery/src/stm32_pwm.c
index 0734ebd7ba1..4bb9043d7ba 100644
--- a/boards/arm/stm32/stm32f4discovery/src/stm32_pwm.c
+++ b/boards/arm/stm32/stm32f4discovery/src/stm32_pwm.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "chip.h"
diff --git a/boards/arm/stm32/stm32f4discovery/src/stm32_rgbled.c b/boards/arm/stm32/stm32f4discovery/src/stm32_rgbled.c
index 2e4ddc37d78..a9b04074e18 100644
--- a/boards/arm/stm32/stm32f4discovery/src/stm32_rgbled.c
+++ b/boards/arm/stm32/stm32f4discovery/src/stm32_rgbled.c
@@ -43,7 +43,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/leds/rgbled.h>
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32/stm32f4discovery/src/stm32_xen1210.c b/boards/arm/stm32/stm32f4discovery/src/stm32_xen1210.c
index 389f55ddec3..ac65129531d 100644
--- a/boards/arm/stm32/stm32f4discovery/src/stm32_xen1210.c
+++ b/boards/arm/stm32/stm32f4discovery/src/stm32_xen1210.c
@@ -47,7 +47,7 @@
 #include <nuttx/spi/spi.h>
 #include <nuttx/sensors/xen1210.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include <nuttx/irq.h>
diff --git a/boards/arm/stm32/stm32ldiscovery/src/stm32_pwm.c b/boards/arm/stm32/stm32ldiscovery/src/stm32_pwm.c
index ae8533ba87e..b4942c7ea5a 100644
--- a/boards/arm/stm32/stm32ldiscovery/src/stm32_pwm.c
+++ b/boards/arm/stm32/stm32ldiscovery/src/stm32_pwm.c
@@ -43,7 +43,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32f7/nucleo-144/src/stm32_pwm.c b/boards/arm/stm32f7/nucleo-144/src/stm32_pwm.c
index 6f6b96d207f..46c5943f908 100644
--- a/boards/arm/stm32f7/nucleo-144/src/stm32_pwm.c
+++ b/boards/arm/stm32f7/nucleo-144/src/stm32_pwm.c
@@ -45,7 +45,7 @@
 #include <sys/types.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "chip.h"
diff --git a/boards/arm/stm32f7/stm32f769i-disco/src/stm32_pwm.c b/boards/arm/stm32f7/stm32f769i-disco/src/stm32_pwm.c
index f94097abbb3..ab283fcbb15 100644
--- a/boards/arm/stm32f7/stm32f769i-disco/src/stm32_pwm.c
+++ b/boards/arm/stm32f7/stm32f769i-disco/src/stm32_pwm.c
@@ -43,7 +43,7 @@
 #include <debug.h>
 #include <sys/types.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <arch/board/board.h>
 
 #include "chip.h"
diff --git a/boards/arm/stm32l4/nucleo-l432kc/src/stm32_pwm.c b/boards/arm/stm32l4/nucleo-l432kc/src/stm32_pwm.c
index 8b795014e77..133df7cdb70 100644
--- a/boards/arm/stm32l4/nucleo-l432kc/src/stm32_pwm.c
+++ b/boards/arm/stm32l4/nucleo-l432kc/src/stm32_pwm.c
@@ -46,7 +46,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/stm32l4/nucleo-l476rg/src/stm32_pwm.c b/boards/arm/stm32l4/nucleo-l476rg/src/stm32_pwm.c
index a27515b2c07..e4144fd97be 100644
--- a/boards/arm/stm32l4/nucleo-l476rg/src/stm32_pwm.c
+++ b/boards/arm/stm32l4/nucleo-l476rg/src/stm32_pwm.c
@@ -46,7 +46,7 @@
 #include <debug.h>
 
 #include <nuttx/board.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <arch/board/board.h>
 
diff --git a/boards/arm/tiva/tm4c1294-launchpad/src/tm4c_bringup.c b/boards/arm/tiva/tm4c1294-launchpad/src/tm4c_bringup.c
index 5d5a04b4bc4..2514e5b9a67 100644
--- a/boards/arm/tiva/tm4c1294-launchpad/src/tm4c_bringup.c
+++ b/boards/arm/tiva/tm4c1294-launchpad/src/tm4c_bringup.c
@@ -47,7 +47,7 @@
 #include <nuttx/sensors/qencoder.h>
 #include <arch/board/board.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #ifdef CONFIG_BUTTONS
 #  include <nuttx/input/buttons.h>
diff --git a/drivers/Kconfig b/drivers/Kconfig
index 0df048c63d2..9b31921f210 100644
--- a/drivers/Kconfig
+++ b/drivers/Kconfig
@@ -89,17 +89,6 @@ config ARCH_HAVE_PWM_MULTICHAN
 	bool
 	default n
 
-menuconfig PWM
-	bool "PWM Driver Support"
-	default n
-	---help---
-		This selection enables building of the "upper-half" PWM driver.
-		See include/nuttx/drivers/pwm.h for further PWM driver information.
-
-if PWM
-source drivers/pwm/Kconfig
-endif # PWM
-
 config ARCH_HAVE_I2CRESET
 	bool
 	default n
diff --git a/drivers/Makefile b/drivers/Makefile
index 184126bf49a..bdce6ae7ae0 100644
--- a/drivers/Makefile
+++ b/drivers/Makefile
@@ -68,7 +68,6 @@ include eeprom$(DELIM)Make.defs
 include net$(DELIM)Make.defs
 include pipes$(DELIM)Make.defs
 include power$(DELIM)Make.defs
-include pwm$(DELIM)Make.defs
 include sensors$(DELIM)Make.defs
 include serial$(DELIM)Make.defs
 include spi$(DELIM)Make.defs
diff --git a/drivers/README.txt b/drivers/README.txt
index 87802fe1a87..8f22462e39f 100644
--- a/drivers/README.txt
+++ b/drivers/README.txt
@@ -132,7 +132,7 @@ power/
 pwm/
   Provides the "upper half" of a pulse width modulation (PWM) driver.
   The "lower half" of the PWM driver is provided by device-specific
-  logic.  See include/nuttx/drivers/pwm.h for usage information.
+  logic.  See include/nuttx/timers/pwm.h for usage information.
 
 sensors/
   Drivers for various sensors.  A sensor driver differs little from
diff --git a/drivers/audio/tone.c b/drivers/audio/tone.c
index 9422f5e6c7e..3d83267dd3f 100644
--- a/drivers/audio/tone.c
+++ b/drivers/audio/tone.c
@@ -62,7 +62,7 @@
 #include <nuttx/kmalloc.h>
 #include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/timers/oneshot.h>
 #include <nuttx/audio/tone.h>
 
diff --git a/drivers/leds/rgbled.c b/drivers/leds/rgbled.c
index d07a4355cf2..ef8b1e5eea9 100644
--- a/drivers/leds/rgbled.c
+++ b/drivers/leds/rgbled.c
@@ -55,7 +55,7 @@
 #include <nuttx/kmalloc.h>
 #include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/leds/rgbled.h>
 
 #include <arch/irq.h>
diff --git a/drivers/pwm/Kconfig b/drivers/pwm/Kconfig
deleted file mode 100644
index 9334bb1b4ad..00000000000
--- a/drivers/pwm/Kconfig
+++ /dev/null
@@ -1,38 +0,0 @@
-#
-# For a description of the syntax of this configuration file,
-# see the file kconfig-language.txt in the NuttX tools repository.
-#
-
-if PWM
-
-config PWM_PULSECOUNT
-	bool "PWM Pulse Count Support"
-	default n
-	depends on ARCH_HAVE_PWM_PULSECOUNT
-	---help---
-		Some hardware will support generation of a fixed number of pulses.
-		This might be used, for example to support a stepper motor.  If the
-		hardware will support a fixed pulse count, then this configuration
-		should be set to enable the capability.
-
-config PWM_MULTICHAN
-	bool "PWM Multiple Output Channel Support"
-	default n
-	depends on ARCH_HAVE_PWM_MULTICHAN
-	depends on !PWM_PULSECOUNT
-	---help---
-		Enables support for multiple output channels per timer.
-
-if PWM_MULTICHAN
-
-config PWM_NCHANNELS
-	int "Number of Output Channels Per Timer"
-	default 1
-	range 1 6
-	---help---
-		Specifies the number of output channels per timer.  Each timer
-		may support fewer output channels than this value.
-
-endif # PWM_MULTICHAN
-
-endif # PWM
diff --git a/drivers/pwm/Make.defs b/drivers/pwm/Make.defs
deleted file mode 100644
index 94bb77dd6c9..00000000000
--- a/drivers/pwm/Make.defs
+++ /dev/null
@@ -1,47 +0,0 @@
-############################################################################
-# drivers/pwm/Make.defs
-#
-#   Copyright (C) 2017 Pinecone Inc. All rights reserved.
-#   Author: Xiang Xiao <xiaoxiang@pinecone.net>
-#
-# 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.
-#
-############################################################################
-
-# Don't build anything if there is no PWM support
-
-ifeq ($(CONFIG_PWM),y)
-
-CSRCS += pwm.c
-
-# Include PWM device driver build support
-
-DEPPATH += --dep-path pwm
-VPATH += :pwm
-CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)drivers$(DELIM)pwm}
-endif
diff --git a/drivers/timers/Kconfig b/drivers/timers/Kconfig
index 734a9b787d7..bb3c976dffc 100644
--- a/drivers/timers/Kconfig
+++ b/drivers/timers/Kconfig
@@ -5,6 +5,46 @@
 
 menu "Timer Driver Support"
 
+config PWM
+	bool "PWM Driver Support"
+	default n
+	---help---
+		This selection enables building of the "upper-half" PWM driver.
+		See include/nuttx/timers/pwm.h for further PWM driver information.
+
+if PWM
+
+config PWM_PULSECOUNT
+	 bool "PWM Pulse Count Support"
+	 default n
+	 depends on ARCH_HAVE_PWM_PULSECOUNT
+	 ---help---
+		 Some hardware will support generation of a fixed number of pulses.
+		 This might be used, for example to support a stepper motor.  If the
+		 hardware will support a fixed pulse count, then this configuration
+		 should be set to enable the capability.
+
+config PWM_MULTICHAN
+	 bool "PWM Multiple Output Channel Support"
+	 default n
+	 depends on ARCH_HAVE_PWM_MULTICHAN
+	 depends on !PWM_PULSECOUNT
+	 ---help---
+		 Enables support for multiple output channels per timer.
+
+if PWM_MULTICHAN
+
+config PWM_NCHANNELS
+	 int "Number of Output Channels Per Timer"
+	 default 1
+	 range 1 6
+	 ---help---
+		 Specifies the number of output channels per timer.  Each timer
+		 may support fewer output channels than this value.
+
+endif # PWM_MULTICHAN
+endif # PWM
+
 config TIMER
 	bool "Timer Support"
 	default n
diff --git a/drivers/timers/Make.defs b/drivers/timers/Make.defs
index 92e2ccd2b2e..7c8aa8e6e97 100644
--- a/drivers/timers/Make.defs
+++ b/drivers/timers/Make.defs
@@ -105,6 +105,12 @@ ifeq ($(CONFIG_TIMERS_CS2100CP),y)
   TMRVPATH = :timers
 endif
 
+ifeq ($(CONFIG_PWM),y)
+  CSRCS += pwm.c
+  TMRDEPPATH = --dep-path timers
+  TMRVPATH = :timers
+endif
+
 # Include timer build support (if any were selected)
 
 DEPPATH += $(TMRDEPPATH)
diff --git a/drivers/pwm/pwm.c b/drivers/timers/pwm.c
similarity index 99%
rename from drivers/pwm/pwm.c
rename to drivers/timers/pwm.c
index ee51e4ed5f0..7931ea5c60d 100644
--- a/drivers/pwm/pwm.c
+++ b/drivers/timers/pwm.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * drivers/pwm/pwm.c
+ * drivers/timers/pwm.c
  *
  *   Copyright (C) 2011-2013, 2016-2017 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -55,7 +55,7 @@
 #include <nuttx/kmalloc.h>
 #include <nuttx/semaphore.h>
 #include <nuttx/fs/fs.h>
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 
 #include <nuttx/irq.h>
 
diff --git a/include/nuttx/audio/tone.h b/include/nuttx/audio/tone.h
index f5087ae7436..d68cc944457 100644
--- a/include/nuttx/audio/tone.h
+++ b/include/nuttx/audio/tone.h
@@ -45,7 +45,7 @@
 
 #include <fixedmath.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/fs/ioctl.h>
 
 #ifdef CONFIG_AUDIO_TONE
diff --git a/include/nuttx/fs/ioctl.h b/include/nuttx/fs/ioctl.h
index 8bb12b60d05..8c3db1f4235 100644
--- a/include/nuttx/fs/ioctl.h
+++ b/include/nuttx/fs/ioctl.h
@@ -294,7 +294,7 @@
 #define _ANIOCVALID(c)    (_IOC_TYPE(c)==_ANIOCBASE)
 #define _ANIOC(nr)        _IOC(_ANIOCBASE,nr)
 
-/* NuttX PWM ioctl definitions (see nuttx/drivers/pwm.h) ********************/
+/* NuttX PWM ioctl definitions (see nuttx/timers/pwm.h) *********************/
 
 #define _PWMIOCVALID(c)   (_IOC_TYPE(c)==_PWMIOCBASE)
 #define _PWMIOC(nr)       _IOC(_PWMIOCBASE,nr)
diff --git a/include/nuttx/leds/rgbled.h b/include/nuttx/leds/rgbled.h
index d864a0d0924..dbfc0dbf13e 100644
--- a/include/nuttx/leds/rgbled.h
+++ b/include/nuttx/leds/rgbled.h
@@ -45,7 +45,7 @@
 
 #include <fixedmath.h>
 
-#include <nuttx/drivers/pwm.h>
+#include <nuttx/timers/pwm.h>
 #include <nuttx/fs/ioctl.h>
 
 #ifdef CONFIG_RGBLED
diff --git a/include/nuttx/drivers/pwm.h b/include/nuttx/timers/pwm.h
similarity index 99%
rename from include/nuttx/drivers/pwm.h
rename to include/nuttx/timers/pwm.h
index c3316cd315a..f385c9975df 100644
--- a/include/nuttx/drivers/pwm.h
+++ b/include/nuttx/timers/pwm.h
@@ -1,5 +1,5 @@
 /****************************************************************************
- * include/nuttx/drivers/pwm.h
+ * include/nuttx/timers/pwm.h
  *
  *   Copyright (C) 2011-2012 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>