diff --git a/drivers/gpu/nvgpu/Makefile.sources b/drivers/gpu/nvgpu/Makefile.sources
index 2d7efd98a..7c6e7f7f9 100644
--- a/drivers/gpu/nvgpu/Makefile.sources
+++ b/drivers/gpu/nvgpu/Makefile.sources
@@ -20,7 +20,31 @@
 # FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER
 # DEALINGS IN THE SOFTWARE.
 
-srcs :=	common/mm/nvgpu_allocator.c \
+srcs :=	os/posix/nvgpu.c \
+	os/posix/bitmap.c \
+	os/posix/bug.c \
+	os/posix/log.c \
+	os/posix/kmem.c \
+	os/posix/io.c \
+	os/posix/posix-nvgpu_mem.c \
+	os/posix/dma.c \
+	os/posix/posix-vm.c \
+	os/posix/timers.c \
+	os/posix/posix-comptags.c \
+	os/posix/firmware.c \
+	os/posix/soc.c \
+	os/posix/rwsem.c \
+	os/posix/cond.c \
+	os/posix/thread.c \
+	os/posix/error_notifier.c \
+	os/posix/fuse.c \
+	os/posix/clk_arb.c \
+	os/posix/channel.c \
+	os/posix/tsg.c \
+	os/posix/nvlink.c \
+	os/posix/lock.c \
+	os/posix/stubs.c \
+	common/mm/nvgpu_allocator.c \
 	common/mm/bitmap_allocator.c \
 	common/mm/buddy_allocator.c \
 	common/mm/page_allocator.c \
@@ -71,30 +95,6 @@ srcs :=	common/mm/nvgpu_allocator.c \
 	common/pmu/pmu_pg.c \
 	common/pmu/pmu_perfmon.c \
 	common/pmu/pmu_debug.c \
-	common/posix/nvgpu.c \
-	common/posix/bitmap.c \
-	common/posix/bug.c \
-	common/posix/log.c \
-	common/posix/kmem.c \
-	common/posix/io.c \
-	common/posix/posix-nvgpu_mem.c \
-	common/posix/dma.c \
-	common/posix/posix-vm.c \
-	common/posix/timers.c \
-	common/posix/posix-comptags.c \
-	common/posix/firmware.c \
-	common/posix/soc.c \
-	common/posix/rwsem.c \
-	common/posix/cond.c \
-	common/posix/thread.c \
-	common/posix/error_notifier.c \
-	common/posix/fuse.c \
-	common/posix/clk_arb.c \
-	common/posix/channel.c \
-	common/posix/tsg.c \
-	common/posix/nvlink.c \
-	common/posix/lock.c \
-	common/posix/stubs.c \
 	common/ptimer/ptimer.c \
 	common/clock_gating/gm20b_gating_reglist.c \
 	common/clock_gating/gp10b_gating_reglist.c \
diff --git a/drivers/gpu/nvgpu/common/posix/bitmap.c b/drivers/gpu/nvgpu/os/posix/bitmap.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/bitmap.c
rename to drivers/gpu/nvgpu/os/posix/bitmap.c
diff --git a/drivers/gpu/nvgpu/common/posix/bug.c b/drivers/gpu/nvgpu/os/posix/bug.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/bug.c
rename to drivers/gpu/nvgpu/os/posix/bug.c
diff --git a/drivers/gpu/nvgpu/common/posix/channel.c b/drivers/gpu/nvgpu/os/posix/channel.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/channel.c
rename to drivers/gpu/nvgpu/os/posix/channel.c
diff --git a/drivers/gpu/nvgpu/common/posix/clk_arb.c b/drivers/gpu/nvgpu/os/posix/clk_arb.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/clk_arb.c
rename to drivers/gpu/nvgpu/os/posix/clk_arb.c
diff --git a/drivers/gpu/nvgpu/common/posix/cond.c b/drivers/gpu/nvgpu/os/posix/cond.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/cond.c
rename to drivers/gpu/nvgpu/os/posix/cond.c
diff --git a/drivers/gpu/nvgpu/common/posix/dma.c b/drivers/gpu/nvgpu/os/posix/dma.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/dma.c
rename to drivers/gpu/nvgpu/os/posix/dma.c
diff --git a/drivers/gpu/nvgpu/common/posix/error_notifier.c b/drivers/gpu/nvgpu/os/posix/error_notifier.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/error_notifier.c
rename to drivers/gpu/nvgpu/os/posix/error_notifier.c
diff --git a/drivers/gpu/nvgpu/common/posix/firmware.c b/drivers/gpu/nvgpu/os/posix/firmware.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/firmware.c
rename to drivers/gpu/nvgpu/os/posix/firmware.c
diff --git a/drivers/gpu/nvgpu/common/posix/fuse.c b/drivers/gpu/nvgpu/os/posix/fuse.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/fuse.c
rename to drivers/gpu/nvgpu/os/posix/fuse.c
diff --git a/drivers/gpu/nvgpu/common/posix/io.c b/drivers/gpu/nvgpu/os/posix/io.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/io.c
rename to drivers/gpu/nvgpu/os/posix/io.c
diff --git a/drivers/gpu/nvgpu/common/posix/kmem.c b/drivers/gpu/nvgpu/os/posix/kmem.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/kmem.c
rename to drivers/gpu/nvgpu/os/posix/kmem.c
diff --git a/drivers/gpu/nvgpu/common/posix/lock.c b/drivers/gpu/nvgpu/os/posix/lock.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/lock.c
rename to drivers/gpu/nvgpu/os/posix/lock.c
diff --git a/drivers/gpu/nvgpu/common/posix/log.c b/drivers/gpu/nvgpu/os/posix/log.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/log.c
rename to drivers/gpu/nvgpu/os/posix/log.c
diff --git a/drivers/gpu/nvgpu/common/posix/nvgpu.c b/drivers/gpu/nvgpu/os/posix/nvgpu.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/nvgpu.c
rename to drivers/gpu/nvgpu/os/posix/nvgpu.c
diff --git a/drivers/gpu/nvgpu/common/posix/nvlink.c b/drivers/gpu/nvgpu/os/posix/nvlink.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/nvlink.c
rename to drivers/gpu/nvgpu/os/posix/nvlink.c
diff --git a/drivers/gpu/nvgpu/common/posix/os_posix.h b/drivers/gpu/nvgpu/os/posix/os_posix.h
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/os_posix.h
rename to drivers/gpu/nvgpu/os/posix/os_posix.h
diff --git a/drivers/gpu/nvgpu/common/posix/posix-comptags.c b/drivers/gpu/nvgpu/os/posix/posix-comptags.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/posix-comptags.c
rename to drivers/gpu/nvgpu/os/posix/posix-comptags.c
diff --git a/drivers/gpu/nvgpu/common/posix/posix-nvgpu_mem.c b/drivers/gpu/nvgpu/os/posix/posix-nvgpu_mem.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/posix-nvgpu_mem.c
rename to drivers/gpu/nvgpu/os/posix/posix-nvgpu_mem.c
diff --git a/drivers/gpu/nvgpu/common/posix/posix-vm.c b/drivers/gpu/nvgpu/os/posix/posix-vm.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/posix-vm.c
rename to drivers/gpu/nvgpu/os/posix/posix-vm.c
diff --git a/drivers/gpu/nvgpu/common/posix/rwsem.c b/drivers/gpu/nvgpu/os/posix/rwsem.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/rwsem.c
rename to drivers/gpu/nvgpu/os/posix/rwsem.c
diff --git a/drivers/gpu/nvgpu/common/posix/soc.c b/drivers/gpu/nvgpu/os/posix/soc.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/soc.c
rename to drivers/gpu/nvgpu/os/posix/soc.c
diff --git a/drivers/gpu/nvgpu/common/posix/stubs.c b/drivers/gpu/nvgpu/os/posix/stubs.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/stubs.c
rename to drivers/gpu/nvgpu/os/posix/stubs.c
diff --git a/drivers/gpu/nvgpu/common/posix/thread.c b/drivers/gpu/nvgpu/os/posix/thread.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/thread.c
rename to drivers/gpu/nvgpu/os/posix/thread.c
diff --git a/drivers/gpu/nvgpu/common/posix/timers.c b/drivers/gpu/nvgpu/os/posix/timers.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/timers.c
rename to drivers/gpu/nvgpu/os/posix/timers.c
diff --git a/drivers/gpu/nvgpu/common/posix/tsg.c b/drivers/gpu/nvgpu/os/posix/tsg.c
similarity index 100%
rename from drivers/gpu/nvgpu/common/posix/tsg.c
rename to drivers/gpu/nvgpu/os/posix/tsg.c