diff --git a/Makefile.target b/Makefile.target
index 8177e7d188..d92c109705 100644
--- a/Makefile.target
+++ b/Makefile.target
@@ -322,10 +322,10 @@ cpu-exec.o: cpu-exec.c
 
 ifdef CONFIG_LINUX_USER
 
-VPATH+=:$(SRC_PATH)/linux-user
 ifndef TARGET_ABI_DIR
   TARGET_ABI_DIR=$(TARGET_ARCH)
 endif
+VPATH+=:$(SRC_PATH)/linux-user:$(SRC_PATH)/linux-user/$(TARGET_ABI_DIR)
 CPPFLAGS+=-I$(SRC_PATH)/linux-user -I$(SRC_PATH)/linux-user/$(TARGET_ABI_DIR)
 
 ifdef CONFIG_STATIC
diff --git a/target-arm/nwfpe/double_cpdo.c b/linux-user/arm/nwfpe/double_cpdo.c
similarity index 100%
rename from target-arm/nwfpe/double_cpdo.c
rename to linux-user/arm/nwfpe/double_cpdo.c
diff --git a/target-arm/nwfpe/extended_cpdo.c b/linux-user/arm/nwfpe/extended_cpdo.c
similarity index 100%
rename from target-arm/nwfpe/extended_cpdo.c
rename to linux-user/arm/nwfpe/extended_cpdo.c
diff --git a/target-arm/nwfpe/fpa11.c b/linux-user/arm/nwfpe/fpa11.c
similarity index 100%
rename from target-arm/nwfpe/fpa11.c
rename to linux-user/arm/nwfpe/fpa11.c
diff --git a/target-arm/nwfpe/fpa11.h b/linux-user/arm/nwfpe/fpa11.h
similarity index 100%
rename from target-arm/nwfpe/fpa11.h
rename to linux-user/arm/nwfpe/fpa11.h
diff --git a/target-arm/nwfpe/fpa11.inl b/linux-user/arm/nwfpe/fpa11.inl
similarity index 100%
rename from target-arm/nwfpe/fpa11.inl
rename to linux-user/arm/nwfpe/fpa11.inl
diff --git a/target-arm/nwfpe/fpa11_cpdo.c b/linux-user/arm/nwfpe/fpa11_cpdo.c
similarity index 100%
rename from target-arm/nwfpe/fpa11_cpdo.c
rename to linux-user/arm/nwfpe/fpa11_cpdo.c
diff --git a/target-arm/nwfpe/fpa11_cpdt.c b/linux-user/arm/nwfpe/fpa11_cpdt.c
similarity index 100%
rename from target-arm/nwfpe/fpa11_cpdt.c
rename to linux-user/arm/nwfpe/fpa11_cpdt.c
diff --git a/target-arm/nwfpe/fpa11_cprt.c b/linux-user/arm/nwfpe/fpa11_cprt.c
similarity index 100%
rename from target-arm/nwfpe/fpa11_cprt.c
rename to linux-user/arm/nwfpe/fpa11_cprt.c
diff --git a/target-arm/nwfpe/fpopcode.c b/linux-user/arm/nwfpe/fpopcode.c
similarity index 100%
rename from target-arm/nwfpe/fpopcode.c
rename to linux-user/arm/nwfpe/fpopcode.c
diff --git a/target-arm/nwfpe/fpopcode.h b/linux-user/arm/nwfpe/fpopcode.h
similarity index 100%
rename from target-arm/nwfpe/fpopcode.h
rename to linux-user/arm/nwfpe/fpopcode.h
diff --git a/target-arm/nwfpe/fpsr.h b/linux-user/arm/nwfpe/fpsr.h
similarity index 100%
rename from target-arm/nwfpe/fpsr.h
rename to linux-user/arm/nwfpe/fpsr.h
diff --git a/target-arm/nwfpe/single_cpdo.c b/linux-user/arm/nwfpe/single_cpdo.c
similarity index 100%
rename from target-arm/nwfpe/single_cpdo.c
rename to linux-user/arm/nwfpe/single_cpdo.c