diff --git a/Makefile b/Makefile
index 4d9908c27e..2349620800 100644
--- a/Makefile
+++ b/Makefile
@@ -86,6 +86,10 @@ block-nested-$(CONFIG_CURL) += curl.o
 
 block-obj-y +=  $(addprefix block/, $(block-nested-y))
 
+net-obj-y = net.o
+net-nested-y = queue.o
+net-obj-y += $(addprefix net/, $(net-nested-y))
+
 ######################################################################
 # libqemu_common.a: Target independent part of system emulation. The
 # long term path is to suppress *all* target specific code in case of
@@ -93,6 +97,7 @@ block-obj-y +=  $(addprefix block/, $(block-nested-y))
 # CPUs and machines.
 
 obj-y = $(block-obj-y)
+obj-y += $(net-obj-y)
 obj-y += readline.o console.o
 
 obj-y += tcg-runtime.o host-utils.o
@@ -121,7 +126,6 @@ obj-$(CONFIG_SD) += sd.o
 obj-y += bt.o bt-host.o bt-vhci.o bt-l2cap.o bt-sdp.o bt-hci.o bt-hid.o usb-bt.o
 obj-y += bt-hci-csr.o
 obj-y += buffered_file.o migration.o migration-tcp.o qemu-sockets.o
-obj-y += net.o net-queue.o
 obj-y += qemu-char.o aio.o net-checksum.o savevm.o
 obj-y += msmouse.o ps2.o
 obj-y += qdev.o qdev-properties.o
@@ -220,7 +224,7 @@ clean:
 # avoid old build problems by removing potentially incorrect old files
 	rm -f config.mak op-i386.h opc-i386.h gen-op-i386.h op-arm.h opc-arm.h gen-op-arm.h
 	rm -f *.o *.d *.a $(TOOLS) TAGS cscope.* *.pod *~ */*~
-	rm -f slirp/*.o slirp/*.d audio/*.o audio/*.d block/*.o block/*.d
+	rm -f slirp/*.o slirp/*.d audio/*.o audio/*.d block/*.o block/*.d net/*.o net/*.d
 	rm -f qemu-img-cmds.h
 	$(MAKE) -C tests clean
 	for d in $(ALL_SUBDIRS) libhw32 libhw64 libuser; do \
@@ -404,4 +408,4 @@ tarbin:
 	$(mandir)/man8/qemu-nbd.8
 
 # Include automatically generated dependency files
--include $(wildcard *.d audio/*.d slirp/*.d block/*.d)
+-include $(wildcard *.d audio/*.d slirp/*.d block/*.d net/*.d)
diff --git a/configure b/configure
index 43d87c5276..6b4faf6e76 100755
--- a/configure
+++ b/configure
@@ -2529,7 +2529,7 @@ done # for target in $targets
 
 # build tree in object directory if source path is different from current one
 if test "$source_path_used" = "yes" ; then
-    DIRS="tests tests/cris slirp audio block pc-bios/optionrom"
+    DIRS="tests tests/cris slirp audio block net pc-bios/optionrom"
     DIRS="$DIRS roms/pcbios roms/seabios roms/vgabios"
     FILES="Makefile tests/Makefile"
     FILES="$FILES tests/cris/Makefile tests/cris/.gdbinit"
diff --git a/net.h b/net.h
index 639be5ef15..331782d36f 100644
--- a/net.h
+++ b/net.h
@@ -5,7 +5,7 @@
 #include "qemu-common.h"
 #include "qdict.h"
 #include "qemu-option.h"
-#include "net-queue.h"
+#include "net/queue.h"
 
 struct MACAddr {
     uint8_t a[6];
diff --git a/net-queue.c b/net/queue.c
similarity index 99%
rename from net-queue.c
rename to net/queue.c
index f6b01e9d14..e91a9a5d09 100644
--- a/net-queue.c
+++ b/net/queue.c
@@ -21,7 +21,7 @@
  * THE SOFTWARE.
  */
 
-#include "net-queue.h"
+#include "net/queue.h"
 #include "qemu-queue.h"
 
 /* The delivery handler may only return zero if it will call
diff --git a/net-queue.h b/net/queue.h
similarity index 100%
rename from net-queue.h
rename to net/queue.h