diff --git a/Makefile.target b/Makefile.target
index f4f3c703c7..706038555a 100644
--- a/Makefile.target
+++ b/Makefile.target
@@ -593,10 +593,7 @@ ifdef CONFIG_OSS
 LIBS += $(CONFIG_OSS_LIB)
 endif
 
-SOUND_HW = sb16.o es1370.o
-ifdef CONFIG_AC97
-SOUND_HW += ac97.o
-endif
+SOUND_HW = sb16.o es1370.o ac97.o
 ifdef CONFIG_ADLIB
 SOUND_HW += fmopl.o adlib.o
 adlib.o fmopl.o: CFLAGS := ${CFLAGS} -DBUILD_Y8950=0
diff --git a/vl.c b/vl.c
index 959be628c9..9a9410b240 100644
--- a/vl.c
+++ b/vl.c
@@ -4308,7 +4308,6 @@ struct soundhw soundhw[] = {
     },
 #endif
 
-#ifdef CONFIG_AC97
     {
         "ac97",
         "Intel 82801AA AC97 Audio",
@@ -4316,7 +4315,6 @@ struct soundhw soundhw[] = {
         0,
         { .init_pci = ac97_init }
     },
-#endif
 
     {
         "es1370",