diff --git a/include/Makefile b/include/Makefile
index d093a4eac6e6..24d3dad42dd0 100644
--- a/include/Makefile
+++ b/include/Makefile
@@ -47,7 +47,6 @@ LSUBDIRS=	cam/scsi \
 	fs/unionfs \
 	geom/cache geom/concat geom/eli geom/gate geom/journal geom/label \
 	geom/mirror geom/nop geom/raid3 geom/shsec geom/stripe \
-	isofs/cd9660 \
 	netatm/ipatm netatm/sigpvc netatm/spans netatm/uni \
 	netgraph/atm netgraph/netflow \
 	security/audit \
@@ -163,6 +162,9 @@ copies:
 	cd ${.CURDIR}/../sys/contrib/altq/altq; \
 	${INSTALL} -C -o ${BINOWN} -g ${BINGRP} -m 444 *.h \
 	    ${DESTDIR}${INCLUDEDIR}/altq
+	cd ${.CURDIR}/../sys/fs/cd9660/; \
+	${INSTALL} -C -o ${BINOWN} -g ${BINGRP} -m 444 *.h \
+	    ${DESTDIR}${INCLUDEDIR}/isofs/cd9660
 .if ${MK_IPFILTER} != "no"
 	cd ${.CURDIR}/../sys/contrib/ipfilter/netinet; \
 	${INSTALL} -C -o ${BINOWN} -g ${BINGRP} -m 444 *.h \
@@ -287,3 +289,8 @@ symlinks:
 	done
 .endif
 .endif
+	cd ${.CURDIR}/../sys/fs/cd9660; \
+	for h in *.h; do \
+		ln -fs ../../../../sys/fs/cd9660/$$h \
+		    ${DESTDIR}${INCLUDEDIR}/isofs/cd9660; \
+	done
diff --git a/sys/conf/files b/sys/conf/files
index 6995d8572575..9a8f0bd7680c 100644
--- a/sys/conf/files
+++ b/sys/conf/files
@@ -1305,14 +1305,14 @@ isa/isahint.c			optional isa
 isa/orm.c			optional isa
 isa/pnp.c			optional isa isapnp
 isa/pnpparse.c			optional isa isapnp
-isofs/cd9660/cd9660_bmap.c	optional cd9660
-isofs/cd9660/cd9660_lookup.c	optional cd9660
-isofs/cd9660/cd9660_node.c	optional cd9660
-isofs/cd9660/cd9660_rrip.c	optional cd9660
-isofs/cd9660/cd9660_util.c	optional cd9660
-isofs/cd9660/cd9660_vfsops.c	optional cd9660
-isofs/cd9660/cd9660_vnops.c	optional cd9660
-isofs/cd9660/cd9660_iconv.c	optional cd9660_iconv
+fs/cd9660/cd9660_bmap.c	optional cd9660
+fs/cd9660/cd9660_lookup.c	optional cd9660
+fs/cd9660/cd9660_node.c	optional cd9660
+fs/cd9660/cd9660_rrip.c	optional cd9660
+fs/cd9660/cd9660_util.c	optional cd9660
+fs/cd9660/cd9660_vfsops.c	optional cd9660
+fs/cd9660/cd9660_vnops.c	optional cd9660
+fs/cd9660/cd9660_iconv.c	optional cd9660_iconv
 kern/bus_if.m			standard
 kern/clock_if.m			optional genclock
 kern/cpufreq_if.m		standard
diff --git a/sys/kern/Make.tags.inc b/sys/kern/Make.tags.inc
index c782383bbb09..e5471373eb08 100644
--- a/sys/kern/Make.tags.inc
+++ b/sys/kern/Make.tags.inc
@@ -94,6 +94,6 @@ COMMDIR2= ${SYS}/dev/advansys \
 	${SYS}/fs/specfs \
 	${SYS}/fs/umapfs \
 	${SYS}/fs/unionfs \
-	${SYS}/isofs/cd9660 \
+	${SYS}/fs/cd9660 \
 	${SYS}/ufs/ffs \
 	${SYS}/ufs/ufs
diff --git a/sys/modules/cd9660/Makefile b/sys/modules/cd9660/Makefile
index 6dffbc9cabe9..5fbc1b7fe2f5 100644
--- a/sys/modules/cd9660/Makefile
+++ b/sys/modules/cd9660/Makefile
@@ -1,6 +1,6 @@
 # $FreeBSD$
 
-.PATH: ${.CURDIR}/../../isofs/cd9660
+.PATH: ${.CURDIR}/../../fs/cd9660
 
 KMOD=	cd9660
 SRCS=	vnode_if.h \
diff --git a/sys/modules/cd9660_iconv/Makefile b/sys/modules/cd9660_iconv/Makefile
index 49104d383cf2..48ddb56427ba 100644
--- a/sys/modules/cd9660_iconv/Makefile
+++ b/sys/modules/cd9660_iconv/Makefile
@@ -1,6 +1,6 @@
 # $FreeBSD$
 
-.PATH:	${.CURDIR}/../../isofs/cd9660
+.PATH:	${.CURDIR}/../../fs/cd9660
 KMOD=	cd9660_iconv
 SRCS=	cd9660_iconv.c