diff --git a/net/Makefile b/net/Makefile
index 97beb38e72b..14d2da874b6 100644
--- a/net/Makefile
+++ b/net/Makefile
@@ -105,6 +105,7 @@ include icmp/Make.defs
 include igmp/Make.defs
 include tcp/Make.defs
 include udp/Make.defs
+include pkt/Make.defs
 include uip/Make.defs
 endif
 
diff --git a/net/pkt/Make.defs b/net/pkt/Make.defs
new file mode 100644
index 00000000000..ae70a020558
--- /dev/null
+++ b/net/pkt/Make.defs
@@ -0,0 +1,53 @@
+############################################################################
+# net/pkt/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.
+#
+############################################################################
+
+ifeq ($(CONFIG_NET),y)
+
+# Packet socket support
+
+ifeq ($(CONFIG_NET_PKT),y)
+NET_CSRCS += uip_pktconn.c
+NET_CSRCS += uip_pktinput.c
+NET_CSRCS += uip_pktcallback.c
+NET_CSRCS += uip_pktpoll.c
+
+# Include packet socket build support
+
+DEPPATH += --dep-path pkt
+VPATH += :pkt
+CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)net$(DELIM)pkt}
+
+endif # CONFIG_NET_PKT
+endif # CONFIG_NET
diff --git a/net/uip/uip_pktcallback.c b/net/pkt/pkt_callback.c
similarity index 98%
rename from net/uip/uip_pktcallback.c
rename to net/pkt/pkt_callback.c
index 34e111768bf..1110a5a02d8 100644
--- a/net/uip/uip_pktcallback.c
+++ b/net/pkt/pkt_callback.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * net/uip/uip_pktcallback.c
+ * net/pkt/pkt_callback.c
  *
  *   Copyright (C) 2014 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -47,7 +47,7 @@
 #include <nuttx/net/uip/uip.h>
 #include <nuttx/net/uip/uip-arch.h>
 
-#include "uip_internal.h"
+#include "uip/uip_internal.h"
 
 /****************************************************************************
  * Private Data
diff --git a/net/uip/uip_pktconn.c b/net/pkt/pkt_conn.c
similarity index 99%
rename from net/uip/uip_pktconn.c
rename to net/pkt/pkt_conn.c
index 7990cb6e9fa..1b262195d21 100644
--- a/net/uip/uip_pktconn.c
+++ b/net/pkt/pkt_conn.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * net/uip/uip_pktconn.c
+ * net/pkt/pkt_conn.c
  *
  *   Copyright (C) 2014 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -55,7 +55,7 @@
 #include <nuttx/net/uip/uip-arch.h>
 #include <nuttx/net/arp.h>
 
-#include "uip_internal.h"
+#include "uip/uip_internal.h"
 
 /****************************************************************************
  * Private Data
diff --git a/net/uip/uip_pktinput.c b/net/pkt/pkt_input.c
similarity index 98%
rename from net/uip/uip_pktinput.c
rename to net/pkt/pkt_input.c
index 9d77147882c..21690496ef7 100644
--- a/net/uip/uip_pktinput.c
+++ b/net/pkt/pkt_input.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * net/uip/uip_pktinput.c
+ * net/pkt/pkt_input.c
  * Handling incoming packet input
  *
  *   Copyright (C) 2014 Gregory Nutt. All rights reserved.
@@ -52,7 +52,7 @@
 #include <nuttx/net/uip/uip-pkt.h>
 #include <nuttx/net/arp.h>
 
-#include "uip_internal.h"
+#include "uip/uip_internal.h"
 
 /****************************************************************************
  * Pre-processor Definitions
diff --git a/net/uip/uip_pktpoll.c b/net/pkt/pkt_poll.c
similarity index 98%
rename from net/uip/uip_pktpoll.c
rename to net/pkt/pkt_poll.c
index 67057b4efb8..8e8d718471b 100644
--- a/net/uip/uip_pktpoll.c
+++ b/net/pkt/pkt_poll.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * net/uip/uip_pktpoll.c
+ * net/pkt/pkt_poll.c
  * Poll for the availability of packet TX data
  *
  *   Copyright (C) 2014 Gregory Nutt. All rights reserved.
@@ -52,7 +52,7 @@
 #include <nuttx/net/uip/uip-arch.h>
 #include <nuttx/net/uip/uip-pkt.h>
 
-#include "uip_internal.h"
+#include "uip/uip_internal.h"
 
 /****************************************************************************
  * Pre-processor Definitions
diff --git a/net/uip/Make.defs b/net/uip/Make.defs
index 7e331014279..8849e32fed3 100644
--- a/net/uip/Make.defs
+++ b/net/uip/Make.defs
@@ -46,15 +46,6 @@ ifeq ($(CONFIG_NET_NOINTS),y)
 NET_CSRCS += uip_lock.c
 endif
 
-# Packet socket support
-
-ifeq ($(CONFIG_NET_PKT),y)
-NET_CSRCS += uip_pktconn.c
-NET_CSRCS += uip_pktinput.c
-NET_CSRCS += uip_pktcallback.c
-NET_CSRCS += uip_pktpoll.c
-endif
-
 # IPv6-specific logic
 
 ifeq ($(CONFIG_NET_IPv6),y)