diff --git a/fs/Makefile b/fs/Makefile
index 5b521cac6b..a5c538340b 100644
--- a/fs/Makefile
+++ b/fs/Makefile
@@ -40,54 +40,18 @@ AOBJS = $(ASRCS:.S=$(OBJEXT))
 
 CSRCS =
 
-# If there are no file descriptors configured, then a small part of the
-# logic in this directory may still apply to socket descriptors
-
-ifeq ($(CONFIG_NFILE_DESCRIPTORS),0)
-ifneq ($(CONFIG_NSOCKET_DESCRIPTORS),0)
-
-# Socket descriptor support
-
-CSRCS += fs_close.c fs_read.c fs_write.c fs_ioctl.c fs_poll.c fs_select.c
-endif
-
-# Support for network access using streams
-
-ifneq ($(CONFIG_NFILE_STREAMS),0)
-CSRCS += fs_fdopen.c
-endif
-
-else
-
-# Common file/socket descriptor support
-
-CSRCS += fs_close.c fs_dup.c fs_dup2.c fs_fcntl.c fs_filedup.c fs_filedup2.c
-CSRCS += fs_ioctl.c fs_lseek.c fs_mkdir.c fs_open.c fs_poll.c fs_read.c
-CSRCS += fs_rename.c fs_rmdir.c fs_stat.c fs_statfs.c fs_select.c
-CSRCS += fs_unlink.c fs_write.c
-
 DEPPATH = --dep-path .
 VPATH = .
 
 include inode/Make.defs
+include vfs/Make.defs
 include driver/Make.defs
 include dirent/Make.defs
 include mmap/Make.defs
 
-# Stream support
-
-ifneq ($(CONFIG_NFILE_STREAMS),0)
-CSRCS += fs_fdopen.c
-endif
-
-# Support for sendfile()
-
-ifeq ($(CONFIG_NET_SENDFILE),y)
-CSRCS += fs_sendfile.c
-endif
-
 # Additional files required is mount-able file systems are supported
 
+ifneq ($(CONFIG_NFILE_DESCRIPTORS),0)
 ifneq ($(CONFIG_DISABLE_MOUNTPOINT),y)
 
 include mount/Make.defs
diff --git a/fs/vfs/Make.defs b/fs/vfs/Make.defs
new file mode 100644
index 0000000000..1fb98da497
--- /dev/null
+++ b/fs/vfs/Make.defs
@@ -0,0 +1,91 @@
+############################################################################
+# fs/vfs/Make.defs
+#
+#   Copyright (C) 2014 Gregory Nutt. All rights reserved.
+#   Author: Gregory Nutt <gnutt@nuttx.org>
+#
+# Redistribution and use in source and binary forms, with or without
+# modification, are permitted provided that the following conditions
+# are met:
+#
+# 1. Redistributions of source code must retain the above copyright
+#    notice, this list of conditions and the following disclaimer.
+# 2. Redistributions in binary form must reproduce the above copyright
+#    notice, this list of conditions and the following disclaimer in
+#    the documentation and/or other materials provided with the
+#    distribution.
+# 3. Neither the name NuttX nor the names of its contributors may be
+#    used to endorse or promote products derived from this software
+#    without specific prior written permission.
+#
+# THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
+# "AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
+# LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS
+# FOR A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE
+# COPYRIGHT OWNER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT,
+# INCIDENTAL, SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING,
+# BUT NOT LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS
+# OF USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED
+# AND ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT
+# LIABILITY, OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN
+# ANY WAY OUT OF THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE
+# POSSIBILITY OF SUCH DAMAGE.
+#
+############################################################################
+
+# If there are no file descriptors configured, then a small part of the
+# logic in this directory may still apply to socket descriptors
+
+ifeq ($(CONFIG_NFILE_DESCRIPTORS),0)
+ifneq ($(CONFIG_NSOCKET_DESCRIPTORS),0)
+
+# Socket descriptor support
+
+CSRCS += fs_close.c fs_read.c fs_write.c fs_ioctl.c fs_poll.c fs_select.c
+
+# Support for network access using streams
+
+ifneq ($(CONFIG_NFILE_STREAMS),0)
+CSRCS += fs_fdopen.c
+endif
+
+# Support for sendfile()
+
+ifeq ($(CONFIG_NET_SENDFILE),y)
+CSRCS += fs_sendfile.c
+endif
+
+# Include vfs build support
+
+DEPPATH += --dep-path vfs
+VPATH += :vfs
+CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)fs$(DELIM)vfs}
+endif
+
+else
+
+# Common file/socket descriptor support
+
+CSRCS += fs_close.c fs_dup.c fs_dup2.c fs_fcntl.c fs_filedup.c fs_filedup2.c
+CSRCS += fs_ioctl.c fs_lseek.c fs_mkdir.c fs_open.c fs_poll.c fs_read.c
+CSRCS += fs_rename.c fs_rmdir.c fs_stat.c fs_statfs.c fs_select.c
+CSRCS += fs_unlink.c fs_write.c
+
+# Stream support
+
+ifneq ($(CONFIG_NFILE_STREAMS),0)
+CSRCS += fs_fdopen.c
+endif
+
+# Support for sendfile()
+
+ifeq ($(CONFIG_NET_SENDFILE),y)
+CSRCS += fs_sendfile.c
+endif
+
+# Include vfs build support
+
+DEPPATH += --dep-path vfs
+VPATH += :vfs
+CFLAGS += ${shell $(INCDIR) $(INCDIROPT) "$(CC)" $(TOPDIR)$(DELIM)fs$(DELIM)vfs}
+endif
diff --git a/fs/fs_close.c b/fs/vfs/fs_close.c
similarity index 99%
rename from fs/fs_close.c
rename to fs/vfs/fs_close.c
index 5845feb3d6..3ed7b41659 100644
--- a/fs/fs_close.c
+++ b/fs/vfs/fs_close.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_close.c
+ * fs/vfs/fs_close.c
  *
  *   Copyright (C) 2007-2009, 2012 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_dup.c b/fs/vfs/fs_dup.c
similarity index 99%
rename from fs/fs_dup.c
rename to fs/vfs/fs_dup.c
index a6467a3afe..e7b6487da3 100644
--- a/fs/fs_dup.c
+++ b/fs/vfs/fs_dup.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_dup.c
+ * fs/vfs/fs_dup.c
  *
  *   Copyright (C) 2007-2009 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_dup2.c b/fs/vfs/fs_dup2.c
similarity index 99%
rename from fs/fs_dup2.c
rename to fs/vfs/fs_dup2.c
index e6b74a3bab..4a8a52b9ee 100644
--- a/fs/fs_dup2.c
+++ b/fs/vfs/fs_dup2.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_dup2.c
+ * fs/vfs/fs_dup2.c
  *
  *   Copyright (C) 2007-2009, 2011, 2013 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_fcntl.c b/fs/vfs/fs_fcntl.c
similarity index 99%
rename from fs/fs_fcntl.c
rename to fs/vfs/fs_fcntl.c
index b962960da4..12afad4bdf 100644
--- a/fs/fs_fcntl.c
+++ b/fs/vfs/fs_fcntl.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_fcntl.c
+ * fs/vfs/fs_fcntl.c
  *
  *   Copyright (C) 2009, 2012-2013 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_fdopen.c b/fs/vfs/fs_fdopen.c
similarity index 99%
rename from fs/fs_fdopen.c
rename to fs/vfs/fs_fdopen.c
index ec0409c2fe..ece6f0fe9b 100644
--- a/fs/fs_fdopen.c
+++ b/fs/vfs/fs_fdopen.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_fdopen.c
+ * fs/vfs/fs_fdopen.c
  *
  *   Copyright (C) 2007-2014 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_filedup.c b/fs/vfs/fs_filedup.c
similarity index 99%
rename from fs/fs_filedup.c
rename to fs/vfs/fs_filedup.c
index c291c2f0fd..81748e7a84 100644
--- a/fs/fs_filedup.c
+++ b/fs/vfs/fs_filedup.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_filedup.c
+ * fs/vfs/fs_filedup.c
  *
  *   Copyright (C) 2007-2009, 2011-2013 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_filedup2.c b/fs/vfs/fs_filedup2.c
similarity index 99%
rename from fs/fs_filedup2.c
rename to fs/vfs/fs_filedup2.c
index fd6799dacb..c45cf951f1 100644
--- a/fs/fs_filedup2.c
+++ b/fs/vfs/fs_filedup2.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_filedup2.c
+ * fs/vfs/fs_filedup2.c
  *
  *   Copyright (C) 2007-2009, 2011-2013 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_fsync.c b/fs/vfs/fs_fsync.c
similarity index 99%
rename from fs/fs_fsync.c
rename to fs/vfs/fs_fsync.c
index 5073c7f7f9..87d36a30e6 100644
--- a/fs/fs_fsync.c
+++ b/fs/vfs/fs_fsync.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_fsync.c
+ * fs/vfs/fs_fsync.c
  *
  *   Copyright (C) 2007-2009, 2013 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_ioctl.c b/fs/vfs/fs_ioctl.c
similarity index 99%
rename from fs/fs_ioctl.c
rename to fs/vfs/fs_ioctl.c
index 2ccda792ff..38d297f920 100644
--- a/fs/fs_ioctl.c
+++ b/fs/vfs/fs_ioctl.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_ioctl.c
+ * fs/vfs/fs_ioctl.c
  *
  *   Copyright (C) 2007-2010, 2012-2013 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_lseek.c b/fs/vfs/fs_lseek.c
similarity index 99%
rename from fs/fs_lseek.c
rename to fs/vfs/fs_lseek.c
index eb05c5615f..41bfb8d9ce 100644
--- a/fs/fs_lseek.c
+++ b/fs/vfs/fs_lseek.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_lseek.c
+ * fs/vfs/fs_lseek.c
  *
  *   Copyright (C) 2008 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_mkdir.c b/fs/vfs/fs_mkdir.c
similarity index 99%
rename from fs/fs_mkdir.c
rename to fs/vfs/fs_mkdir.c
index 5f13b9183b..924dde43a6 100644
--- a/fs/fs_mkdir.c
+++ b/fs/vfs/fs_mkdir.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_mkdir.c
+ * fs/vfs/fs_mkdir.c
  *
  *   Copyright (C) 2007, 2008, 2014 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_open.c b/fs/vfs/fs_open.c
similarity index 99%
rename from fs/fs_open.c
rename to fs/vfs/fs_open.c
index 5d73e71878..3f2e97ee2c 100644
--- a/fs/fs_open.c
+++ b/fs/vfs/fs_open.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs_open.c
+ * fs/vfs/fs_open.c
  *
  *   Copyright (C) 2007-2009, 2011-2012 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_poll.c b/fs/vfs/fs_poll.c
similarity index 99%
rename from fs/fs_poll.c
rename to fs/vfs/fs_poll.c
index 9a7f84b46c..1f8aff0da1 100644
--- a/fs/fs_poll.c
+++ b/fs/vfs/fs_poll.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_poll.c
+ * fs/vfs/fs_poll.c
  *
  *   Copyright (C) 2008-2009, 2012-2014 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_read.c b/fs/vfs/fs_read.c
similarity index 99%
rename from fs/fs_read.c
rename to fs/vfs/fs_read.c
index 1e7bc51063..4bf8f7947d 100644
--- a/fs/fs_read.c
+++ b/fs/vfs/fs_read.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_read.c
+ * fs/vfs/fs_read.c
  *
  *   Copyright (C) 2007-2009, 2012-2013 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_rename.c b/fs/vfs/fs_rename.c
similarity index 99%
rename from fs/fs_rename.c
rename to fs/vfs/fs_rename.c
index 4a563c3393..97a084d23e 100644
--- a/fs/fs_rename.c
+++ b/fs/vfs/fs_rename.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_rename.c
+ * fs/vfs/fs_rename.c
  *
  *   Copyright (C) 2007-2009, 2014 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_rmdir.c b/fs/vfs/fs_rmdir.c
similarity index 99%
rename from fs/fs_rmdir.c
rename to fs/vfs/fs_rmdir.c
index 407aa58a05..3bd70acb86 100644
--- a/fs/fs_rmdir.c
+++ b/fs/vfs/fs_rmdir.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_rmdir.c
+ * fs/vfs/fs_rmdir.c
  *
  *   Copyright (C) 2007-2009, 2014 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_select.c b/fs/vfs/fs_select.c
similarity index 99%
rename from fs/fs_select.c
rename to fs/vfs/fs_select.c
index 3f05d42be3..6adc89bc7a 100644
--- a/fs/fs_select.c
+++ b/fs/vfs/fs_select.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_select.c
+ * fs/vfs/fs_select.c
  *
  *   Copyright (C) 2008-2009, 2012-2013 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_sendfile.c b/fs/vfs/fs_sendfile.c
similarity index 99%
rename from fs/fs_sendfile.c
rename to fs/vfs/fs_sendfile.c
index 39533a4f2c..e5d9356963 100644
--- a/fs/fs_sendfile.c
+++ b/fs/vfs/fs_sendfile.c
@@ -1,5 +1,5 @@
 /************************************************************************
- * fs/fs_sendfile.c
+ * fs/vfs/fs_sendfile.c
  *
  *   Copyright (C) 2007, 2009, 2011, 2013 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_stat.c b/fs/vfs/fs_stat.c
similarity index 99%
rename from fs/fs_stat.c
rename to fs/vfs/fs_stat.c
index 416e360c1a..b1526de41c 100644
--- a/fs/fs_stat.c
+++ b/fs/vfs/fs_stat.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_stat.c
+ * fs/vfs/fs_stat.c
  *
  *   Copyright (C) 2007-2009, 2012 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_statfs.c b/fs/vfs/fs_statfs.c
similarity index 99%
rename from fs/fs_statfs.c
rename to fs/vfs/fs_statfs.c
index e19fe7a919..6ca91593dc 100644
--- a/fs/fs_statfs.c
+++ b/fs/vfs/fs_statfs.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_statfs.c
+ * fs/vfs/fs_statfs.c
  *
  *   Copyright (C) 2007-2009, 2012 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_unlink.c b/fs/vfs/fs_unlink.c
similarity index 99%
rename from fs/fs_unlink.c
rename to fs/vfs/fs_unlink.c
index 9ba1748ba8..577f804711 100644
--- a/fs/fs_unlink.c
+++ b/fs/vfs/fs_unlink.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs_unlink.c
+ * fs/vfs/fs_unlink.c
  *
  *   Copyright (C) 2007-2009 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
diff --git a/fs/fs_write.c b/fs/vfs/fs_write.c
similarity index 99%
rename from fs/fs_write.c
rename to fs/vfs/fs_write.c
index 070960c3dc..93cd970672 100644
--- a/fs/fs_write.c
+++ b/fs/vfs/fs_write.c
@@ -1,5 +1,5 @@
 /****************************************************************************
- * fs/fs_write.c
+ * fs/vfs/fs_write.c
  *
  *   Copyright (C) 2007-2009, 2012-2013 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>