diff --git a/sys/dev/microcode/Makefile.inc b/sys/dev/microcode/Makefile.inc
new file mode 100644
index 000000000000..e0ffa9d9454f
--- /dev/null
+++ b/sys/dev/microcode/Makefile.inc
@@ -0,0 +1,9 @@
+#	$NetBSD: Makefile.inc,v 1.3 2006/06/07 19:54:04 rpaulo Exp $
+
+FIRMPATH!=	basename ${.CURDIR}
+FIRMPATH:=	${FIRMWAREDIR}/${FIRMPATH}
+
+FILESDIR=	${FIRMPATH}
+FILESOWN=	${FIRMWAREOWN}
+FILESGRP=	${FIRMWAREGRP}
+FILESMODE=	${FIRMWAREMODE}