diff --git a/sched/Makefile b/sched/Makefile
index fb34c75894..91a5e46a83 100644
--- a/sched/Makefile
+++ b/sched/Makefile
@@ -110,11 +110,6 @@ ifneq ($(CONFIG_DISABLE_SIGNALS),y)
 TIME_SRCS += nanosleep.c
 endif
 
-ifneq ($(CONFIG_DISABLE_POSIX_TIMERS),y)
-TIMER_SRCS += timer_initialize.c timer_create.c timer_delete.c timer_getoverrun.c
-TIMER_SRCS += timer_gettime.c timer_settime.c timer_release.c
-endif
-
 ifeq ($(CONFIG_PAGING),y)
 PGFILL_SRCS = pg_miss.c pg_worker.c
 endif
@@ -127,11 +122,12 @@ include signal/Make.defs
 include pthread/Make.defs
 include mqueue/Make.defs
 include clock/Make.defs
+include timer/Make.defs
 include environ/Make.defs
 
 CSRCS  = $(MISC_SRCS) $(TSK_SRCS) $(SCHED_SRCS)
-CSRCS += $(TIME_SRCS)  $(TIMER_SRCS) $(PGFILL_SRCS)
-CSRCS +=  $(IRQ_SRCS) $(GRP_SRCS) $(WDOG_SRCS) $(SEM_SRCS) $(SIGNAL_SRCS) $(PTHREAD_SRCS) $(MQUEUE_SRCS) $(CLOCK_SRCS) $(ENV_SRCS)
+CSRCS += $(TIME_SRCS) $(PGFILL_SRCS)
+CSRCS +=  $(IRQ_SRCS) $(GRP_SRCS) $(WDOG_SRCS) $(SEM_SRCS) $(SIGNAL_SRCS) $(PTHREAD_SRCS) $(MQUEUE_SRCS) $(CLOCK_SRCS) $(TIMER_SRCS) $(ENV_SRCS)
 
 COBJS = $(CSRCS:.c=$(OBJEXT))
 
diff --git a/sched/os_start.c b/sched/os_start.c
index dd5d79620a..a338a1c914 100644
--- a/sched/os_start.c
+++ b/sched/os_start.c
@@ -62,7 +62,7 @@
 # include "pthread/pthread.h"
 #endif
 #include  "clock/clock.h"
-#include  "timer_internal.h"
+#include  "timer/timer.h"
 #include  "irq/irq.h"
 #ifdef HAVE_TASK_GROUP
 #include  "group/group.h"
diff --git a/sched/sched_releasetcb.c b/sched/sched_releasetcb.c
index 5226d92fd1..69d7d99d30 100644
--- a/sched/sched_releasetcb.c
+++ b/sched/sched_releasetcb.c
@@ -46,7 +46,7 @@
 
 #include "os_internal.h"
 #include "group/group.h"
-#include "timer_internal.h"
+#include "timer/timer.h"
 
 /************************************************************************
  * Private Functions
diff --git a/sched/timer_internal.h b/sched/timer/timer.h
similarity index 97%
rename from sched/timer_internal.h
rename to sched/timer/timer.h
index 71dfb59a34..4ecbe79734 100644
--- a/sched/timer_internal.h
+++ b/sched/timer/timer.h
@@ -1,5 +1,5 @@
 /********************************************************************************
- * timer_internal.h
+ * sched/timer/timer.h
  *
  *   Copyright (C) 2007-2009 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -33,8 +33,8 @@
  *
  ********************************************************************************/
 
-#ifndef __SCHED_TIMER_INTERNAL_H
-#define __SCHED_TIMER_INTERNAL_H
+#ifndef __SCHED_TIMER_TIMER_H
+#define __SCHED_TIMER_TIMER_H
 
 /********************************************************************************
  * Included Files
@@ -99,4 +99,4 @@ void weak_function timer_initialize(void);
 void weak_function timer_deleteall(pid_t pid);
 int  timer_release(FAR struct posix_timer_s *timer);
 
-#endif /* __SCHED_TIMER_INTERNAL_H */
+#endif /* __SCHED_TIMER_TIMER_H */
diff --git a/sched/timer_create.c b/sched/timer/timer_create.c
similarity index 99%
rename from sched/timer_create.c
rename to sched/timer/timer_create.c
index 8b620502a7..7b68cee84d 100644
--- a/sched/timer_create.c
+++ b/sched/timer/timer_create.c
@@ -1,5 +1,5 @@
 /********************************************************************************
- * sched/timer_create.c
+ * sched/timer/timer_create.c
  *
  *   Copyright (C) 2007-2009, 2011 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -48,7 +48,7 @@
 
 #include <nuttx/kmalloc.h>
 
-#include "timer_internal.h"
+#include "timer/timer.h"
 
 #ifndef CONFIG_DISABLE_POSIX_TIMERS
 
diff --git a/sched/timer_delete.c b/sched/timer/timer_delete.c
similarity index 98%
rename from sched/timer_delete.c
rename to sched/timer/timer_delete.c
index c497c414e4..53a0dff2cb 100644
--- a/sched/timer_delete.c
+++ b/sched/timer/timer_delete.c
@@ -1,5 +1,5 @@
 /********************************************************************************
- * timer_delete.c
+ * sched/timer/timer_delete.c
  *
  *   Copyright (C) 2007, 2008 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -42,7 +42,7 @@
 #include <time.h>
 #include <errno.h>
 
-#include "timer_internal.h"
+#include "timer/timer.h"
 
 #ifndef CONFIG_DISABLE_POSIX_TIMERS
 
diff --git a/sched/timer_getoverrun.c b/sched/timer/timer_getoverrun.c
similarity index 98%
rename from sched/timer_getoverrun.c
rename to sched/timer/timer_getoverrun.c
index f804992595..aa8eab3aa0 100644
--- a/sched/timer_getoverrun.c
+++ b/sched/timer/timer_getoverrun.c
@@ -1,5 +1,5 @@
 /********************************************************************************
- * timer_getoverrun.c
+ * sched/timer/timer_getoverrun.c
  *
  *   Copyright (C) 2007, 2008, 2011 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -42,7 +42,7 @@
 #include <time.h>
 #include <errno.h>
 
-#include "timer_internal.h"
+#include "timer/timer.h"
 
 #ifndef CONFIG_DISABLE_POSIX_TIMERS
 
diff --git a/sched/timer_gettime.c b/sched/timer/timer_gettime.c
similarity index 98%
rename from sched/timer_gettime.c
rename to sched/timer/timer_gettime.c
index c624badd18..1c162976a7 100644
--- a/sched/timer_gettime.c
+++ b/sched/timer/timer_gettime.c
@@ -1,5 +1,5 @@
 /********************************************************************************
- * timer_gettime.c
+ * sched/timer/timer_gettime.c
  *
  *   Copyright (C) 2007 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -43,7 +43,7 @@
 #include <errno.h>
 
 #include "clock/clock.h"
-#include "timer_internal.h"
+#include "timer/timer.h"
 
 #ifndef CONFIG_DISABLE_POSIX_TIMERS
 
diff --git a/sched/timer_initialize.c b/sched/timer/timer_initialize.c
similarity index 98%
rename from sched/timer_initialize.c
rename to sched/timer/timer_initialize.c
index 2651469ef6..d895cb3886 100644
--- a/sched/timer_initialize.c
+++ b/sched/timer/timer_initialize.c
@@ -1,5 +1,5 @@
 /********************************************************************************
- * timer_initialize.c
+ * sched/timer/timer_initialize.c
  *
  *   Copyright (C) 2007, 2009 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -45,7 +45,7 @@
 #include <queue.h>
 #include <errno.h>
 
-#include "timer_internal.h"
+#include "timer/timer.h"
 
 #ifndef CONFIG_DISABLE_POSIX_TIMERS
 
diff --git a/sched/timer_release.c b/sched/timer/timer_release.c
similarity index 98%
rename from sched/timer_release.c
rename to sched/timer/timer_release.c
index 50548b3d97..dda64f7e53 100644
--- a/sched/timer_release.c
+++ b/sched/timer/timer_release.c
@@ -1,5 +1,5 @@
 /********************************************************************************
- * timer_release.c
+ * sched/timer/timer_release.c
  *
  *   Copyright (C) 2008 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -44,7 +44,7 @@
 
 #include <nuttx/kmalloc.h>
 
-#include "timer_internal.h"
+#include "timer/timer.h"
 
 #ifndef CONFIG_DISABLE_POSIX_TIMERS
 
diff --git a/sched/timer_settime.c b/sched/timer/timer_settime.c
similarity index 99%
rename from sched/timer_settime.c
rename to sched/timer/timer_settime.c
index e3cd2cb156..5ea4efca25 100644
--- a/sched/timer_settime.c
+++ b/sched/timer/timer_settime.c
@@ -1,5 +1,5 @@
 /********************************************************************************
- * sched/timer_settime.c
+ * sched/timer/timer_settime.c
  *
  *   Copyright (C) 2007-2010, 2013-2014 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -47,7 +47,7 @@
 #include "os_internal.h"
 #include "clock/clock.h"
 #include "signal/signal.h"
-#include "timer_internal.h"
+#include "timer/timer.h"
 
 #ifndef CONFIG_DISABLE_POSIX_TIMERS