diff --git a/arch/sim/src/Makefile b/arch/sim/src/Makefile
index 0cdf2ba3ef..c92274ce89 100644
--- a/arch/sim/src/Makefile
+++ b/arch/sim/src/Makefile
@@ -249,7 +249,6 @@ ifeq ($(CONFIG_SIM_SOUND_ALSA),y)
   CSRCS += sim_alsa.c
   CSRCS += sim_offload.c
   STDLIBS += -lasound
-  STDLIBS += -lmp3lame
 endif
 
 ifeq ($(CONFIG_SIM_CAMERA_V4L2),y)
diff --git a/arch/sim/src/sim/CMakeLists.txt b/arch/sim/src/sim/CMakeLists.txt
index 06d2d98b96..a02f3e5af1 100644
--- a/arch/sim/src/sim/CMakeLists.txt
+++ b/arch/sim/src/sim/CMakeLists.txt
@@ -123,10 +123,9 @@ endif()
 
 if(CONFIG_SIM_SOUND_ALSA)
   list(APPEND SRCS posix/sim_alsa.c)
-  list(APPEND SRCS posix/sim_offload.c)
+  list(APPEND SRCS sim_offload.c)
   list(APPEND STDLIBS asound)
   list(APPEND STDLIBS mad)
-  list(APPEND STDLIBS mp3lame)
 endif()
 
 # host sources ###############################################################
diff --git a/arch/sim/src/sim/posix/sim_offload.c b/arch/sim/src/sim/sim_offload.c
similarity index 99%
rename from arch/sim/src/sim/posix/sim_offload.c
rename to arch/sim/src/sim/sim_offload.c
index 9839bbddf3..3aa7e70a72 100644
--- a/arch/sim/src/sim/posix/sim_offload.c
+++ b/arch/sim/src/sim/sim_offload.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * arch/sim/src/sim/posix/sim_offload.c
+ * arch/sim/src/sim/sim_offload.c
  *
  * Licensed to the Apache Software Foundation (ASF) under one or more
  * contributor license agreements.  See the NOTICE file distributed with
diff --git a/arch/sim/src/sim/posix/sim_offload.h b/arch/sim/src/sim/sim_offload.h
similarity index 93%
rename from arch/sim/src/sim/posix/sim_offload.h
rename to arch/sim/src/sim/sim_offload.h
index 8aaead64f2..02aff3be1f 100644
--- a/arch/sim/src/sim/posix/sim_offload.h
+++ b/arch/sim/src/sim/sim_offload.h
@@ -1,5 +1,5 @@
 /****************************************************************************
- * arch/sim/src/sim/posix/sim_offload.h
+ * arch/sim/src/sim/sim_offload.h
  *
  * Licensed to the Apache Software Foundation (ASF) under one or more
  * contributor license agreements.  See the NOTICE file distributed with
@@ -18,8 +18,8 @@
  *
  ****************************************************************************/
 
-#ifndef __ARCH_SIM_SRC_POSIX_SIM_OFFLOAD_H
-#define __ARCH_SIM_SRC_POSIX_SIM_OFFLOAD_H
+#ifndef __ARCH_SIM_SRC_SIM_OFFLOAD_H
+#define __ARCH_SIM_SRC_SIM_OFFLOAD_H
 
 /****************************************************************************
  * Included Files
@@ -74,4 +74,4 @@ typedef struct sim_codec_ops_s
 
 extern const sim_codec_ops_s g_codec_ops[];
 
-#endif /* __ARCH_SIM_SRC_POSIX_SIM_OFFLOAD_H */
+#endif /* __ARCH_SIM_SRC_SIM_OFFLOAD_H */