diff --git a/usr.sbin/makefs/Makefile b/usr.sbin/makefs/Makefile
index def26e0018cf..c0639fc2cb98 100644
--- a/usr.sbin/makefs/Makefile
+++ b/usr.sbin/makefs/Makefile
@@ -1,31 +1,25 @@
-#	$NetBSD: Makefile,v 1.23 2009/01/10 22:06:29 bjh21 Exp $
+#	$NetBSD: Makefile,v 1.24 2009/01/16 19:39:52 pooka Exp $
 #
 
 .include <bsd.own.mk>
 
 PROG=	makefs
-SRCS=	buf.c \
-	cd9660.c cd9660_strings.c cd9660_debug.c cd9660_eltorito.c \
-	cd9660_write.c cd9660_conversion.c iso9660_rrip.c cd9660_archimedes.c \
-	ffs.c ffs_alloc.c ffs_balloc.c ffs_bswap.c ffs_subr.c ffs_tables.c \
+SRCS=	cd9660.c ffs.c \
 	getid.c \
-	makefs.c misc.c mkfs.c \
+	makefs.c misc.c \
 	pack_dev.c \
 	spec.c \
-	ufs_bmap.c \
 	walk.c
 MAN=	makefs.8
 
 MKNODSRC=	${NETBSDSRCDIR}/sbin/mknod
 MTREESRC=	${NETBSDSRCDIR}/usr.sbin/mtree
-UFSSRC=		${NETBSDSRCDIR}/sys/ufs
-CD9660SRC=	${NETBSDSRCDIR}/sys/fs/cd9660
 
-CPPFLAGS+=	-I${.CURDIR} \
-		-I${MKNODSRC} -I${MTREESRC} -I${CD9660SRC}
-.PATH:		${.CURDIR}/ffs ${UFSSRC}/ffs \
-		${.CURDIR}/cd9660 ${CD9660SRC} \
-		${MKNODSRC} ${MTREESRC}
+CPPFLAGS+=	-I${.CURDIR} -I${MKNODSRC} -I${MTREESRC}
+.PATH:		${MKNODSRC} ${MTREESRC}
+
+.include "${.CURDIR}/cd9660/Makefile.inc"
+.include "${.CURDIR}/ffs/Makefile.inc"
 
 .if (${HOSTPROG:U} == "")
 DPADD+= ${LIBUTIL}
@@ -34,12 +28,4 @@ LDADD+= -lutil
 
 WARNS?=	3
 
-.if !defined(HOSTPROGNAME)
-.if (defined(HAVE_GCC) && ${HAVE_GCC} == 4) || defined(HAVE_PCC)
-.for f in cd9660_debug cd9660_write
-COPTS.${f}.c+=  -Wno-pointer-sign
-.endfor
-.endif
-.endif
-
 .include <bsd.prog.mk>
diff --git a/usr.sbin/makefs/cd9660/Makefile.inc b/usr.sbin/makefs/cd9660/Makefile.inc
new file mode 100644
index 000000000000..539a388e6478
--- /dev/null
+++ b/usr.sbin/makefs/cd9660/Makefile.inc
@@ -0,0 +1,17 @@
+#	$NetBSD: Makefile.inc,v 1.1 2009/01/16 19:39:52 pooka Exp $
+#
+
+.PATH:	${.CURDIR}/cd9660 ${NETBSDSRCDIR}/sys/fs/cd9660
+
+CPPFLAGS+=-I${NETBSDSRCDIR}/sys/fs/cd9660
+
+SRCS+=	cd9660_strings.c cd9660_debug.c cd9660_eltorito.c
+SRCS+=	cd9660_write.c cd9660_conversion.c iso9660_rrip.c cd9660_archimedes.c
+
+.if !defined(HOSTPROGNAME)
+.if (defined(HAVE_GCC) && ${HAVE_GCC} == 4) || defined(HAVE_PCC)
+.for f in cd9660_debug cd9660_write
+COPTS.${f}.c+=  -Wno-pointer-sign
+.endfor
+.endif
+.endif
diff --git a/usr.sbin/makefs/ffs/Makefile.inc b/usr.sbin/makefs/ffs/Makefile.inc
new file mode 100644
index 000000000000..d13bcb358d80
--- /dev/null
+++ b/usr.sbin/makefs/ffs/Makefile.inc
@@ -0,0 +1,7 @@
+#	$NetBSD: Makefile.inc,v 1.1 2009/01/16 19:39:52 pooka Exp $
+#
+
+.PATH:	${.CURDIR}/ffs ${NETBSDSRCDIR}/sys/ufs/ffs
+
+SRCS+=	ffs_alloc.c ffs_balloc.c ffs_bswap.c ffs_subr.c ffs_tables.c ufs_bmap.c
+SRCS+=	buf.c mkfs.c