diff --git a/src/spl/Makefile.in b/spl/Makefile.in
similarity index 100%
rename from src/spl/Makefile.in
rename to spl/Makefile.in
diff --git a/src/spl/linux-generic.c b/spl/linux-generic.c
similarity index 100%
rename from src/spl/linux-generic.c
rename to spl/linux-generic.c
diff --git a/src/spl/linux-kmem.c b/spl/linux-kmem.c
similarity index 100%
rename from src/spl/linux-kmem.c
rename to spl/linux-kmem.c
diff --git a/src/spl/linux-rwlock.c b/spl/linux-rwlock.c
similarity index 100%
rename from src/spl/linux-rwlock.c
rename to spl/linux-rwlock.c
diff --git a/src/spl/linux-taskq.c b/spl/linux-taskq.c
similarity index 100%
rename from src/spl/linux-taskq.c
rename to spl/linux-taskq.c
diff --git a/src/spl/linux-thread.c b/spl/linux-thread.c
similarity index 100%
rename from src/spl/linux-thread.c
rename to spl/linux-thread.c