diff --git a/ChangeLog b/ChangeLog
index 229326e99d..b923409c32 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -2579,3 +2579,5 @@
 	  the USB device driver can used the the mass storage class (which does a LOT
 	  of stalling as part of its normal protocol).  The PIC32 USB Mass Storage
 	  device is, however, still non-functional when debug is OFF.
+	* include/nuttx/fs: Move all file-system related files from include/nuttx to
+	  include/nuttx/fs.
diff --git a/Documentation/NuttShell.html b/Documentation/NuttShell.html
index 2d8b4722d7..ea851026df 100644
--- a/Documentation/NuttShell.html
+++ b/Documentation/NuttShell.html
@@ -1321,7 +1321,7 @@ mkfatfs <path>
   Format a fat file system on the block device specified by <code>&lt;path&gt;</code>.
   NSH provides this command to access the <a href="mkfatfs"><code>mkfatfs()</code></a> NuttX API.
   This block device must reside in the NuttX <a href="NuttxUserGuide.html#FileSystemOverview"><i>pseudo</i> filesystem</a> and
-  must have been created by some call to <code>register_blockdriver()</code> (see <code>include/nuttx/fs.h</code>).
+  must have been created by some call to <code>register_blockdriver()</code> (see <code>include/nuttx/fs/fs.h</code>).
 </p>
 
 <table width ="100%">
diff --git a/Documentation/NuttxPortingGuide.html b/Documentation/NuttxPortingGuide.html
index e920258620..8550d98fcc 100644
--- a/Documentation/NuttxPortingGuide.html
+++ b/Documentation/NuttxPortingGuide.html
@@ -2307,7 +2307,7 @@ extern void up_ledoff(int led);
 <ul>
   <li>
     <p>
-    <b><code>include/nuttx/fs.h</code></b>.
+    <b><code>include/nuttx/fs/fs.h</code></b>.
     All structures and APIs needed to work with character drivers are provided in this header file.
     </p>
   </li>
@@ -2359,7 +2359,7 @@ extern void up_ledoff(int led);
 <ul>
   <li>
     <p>
-    <b><code>include/nuttx/fs.h</code></b>.
+    <b><code>include/nuttx/fs/fs.h</code></b>.
     All structures and APIs needed to work with block drivers are provided in this header file.
     </p>
   </li>
@@ -2797,7 +2797,7 @@ extern void up_ledoff(int led);
       <li><code>MTDIOC_BULKERASE</code>: Erase the entire device</li>
     </ul>
     <p>
-      is provided via a sinble <code>ioctl</code> method (see <code>include/nuttx/ioctl.h</code>):
+      is provided via a sinble <code>ioctl</code> method (see <code>include/nuttx/fs/ioctl.h</code>):
     </p>
     <ul>
      <p><code>int (*ioctl)(FAR struct mtd_dev_s *dev, int cmd, unsigned long arg);</code></p>
@@ -3827,12 +3827,12 @@ build
   </li>
   <li>
     <code>CONFIG_NUTTX_KERNEL</code>:
-      With most MCUs, NuttX is built as a flat, single executable image
+      With most MCUs, NuttX is built as a flat, single executable image
       containing the NuttX RTOS along with all application code.
       The RTOS code and the application run in the same address space and at the same kernel-mode privileges.
-      If this option is selected, NuttX will be built separately as a monolithic, kernel-mode module and the applications
+      If this option is selected, NuttX will be built separately as a monolithic, kernel-mode module and the applications
       can be added as a separately built, user-mode module.
-      In this a system call layer will be built to support the user- to kernel-mode interface to the RTOS.
+      In this a system call layer will be built to support the user- to kernel-mode interface to the RTOS.
   </li>
   <li>
     <code>CONFIG_MM_REGIONS</code>: If the architecture includes multiple
diff --git a/Documentation/NuttxUserGuide.html b/Documentation/NuttxUserGuide.html
index 614570aa92..262f237a95 100644
--- a/Documentation/NuttxUserGuide.html
+++ b/Documentation/NuttxUserGuide.html
@@ -6623,7 +6623,7 @@ void  *memmove(void *dest, const void *src, size_t count);
   <b>Function Prototype:</b>
 </p>
 <ul><pre>
-#include &lt;nuttx/mkfatfs.h&gt;
+#include &lt;nuttx/fs/mkfatfs.h&gt;
 int mkfatfs(FAR const char *pathname, FAR struct fat_format_s *fmt);
 </pre></ul>
 <p>
diff --git a/arch/8051/src/up_initialize.c b/arch/8051/src/up_initialize.c
index 4252dd617b..8e74921476 100644
--- a/arch/8051/src/up_initialize.c
+++ b/arch/8051/src/up_initialize.c
@@ -42,7 +42,7 @@
 #include <stdint.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "up_internal.h"
 
diff --git a/arch/arm/include/serial.h b/arch/arm/include/serial.h
index d539d27339..80eefb2b4a 100644
--- a/arch/arm/include/serial.h
+++ b/arch/arm/include/serial.h
@@ -41,7 +41,7 @@
  ****************************************************************************/
 
 #include <sys/types.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 /****************************************************************************
  * Definitions
diff --git a/arch/arm/include/watchdog.h b/arch/arm/include/watchdog.h
index 263795eb3c..f70b8d2e9a 100644
--- a/arch/arm/include/watchdog.h
+++ b/arch/arm/include/watchdog.h
@@ -40,7 +40,7 @@
  * Included Files
  ****************************************************************************/
 
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 /****************************************************************************
  * Definitions
diff --git a/arch/arm/src/c5471/c5471_watchdog.c b/arch/arm/src/c5471/c5471_watchdog.c
index 164cbbe236..20b5be97c8 100644
--- a/arch/arm/src/c5471/c5471_watchdog.c
+++ b/arch/arm/src/c5471/c5471_watchdog.c
@@ -46,7 +46,7 @@
 #include <debug.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/irq.h>
 #include <arch/watchdog.h>
 
diff --git a/arch/arm/src/common/up_exit.c b/arch/arm/src/common/up_exit.c
index 926d21509b..6f6d54f767 100644
--- a/arch/arm/src/common/up_exit.c
+++ b/arch/arm/src/common/up_exit.c
@@ -47,7 +47,7 @@
 #include "up_internal.h"
 
 #ifdef CONFIG_DUMP_ON_EXIT
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #endif
 
 /****************************************************************************
diff --git a/arch/arm/src/common/up_initialize.c b/arch/arm/src/common/up_initialize.c
index 8bf530fda8..20c23ef677 100644
--- a/arch/arm/src/common/up_initialize.c
+++ b/arch/arm/src/common/up_initialize.c
@@ -42,7 +42,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/ramlog.h>
 
 #include <arch/board/board.h>
diff --git a/arch/avr/src/common/up_exit.c b/arch/avr/src/common/up_exit.c
index d7104c5da4..1c41b7496c 100644
--- a/arch/avr/src/common/up_exit.c
+++ b/arch/avr/src/common/up_exit.c
@@ -47,7 +47,7 @@
 #include "up_internal.h"
 
 #ifdef CONFIG_DUMP_ON_EXIT
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #endif
 
 /****************************************************************************
diff --git a/arch/avr/src/common/up_initialize.c b/arch/avr/src/common/up_initialize.c
index 58d243ee5f..3b86fd0582 100644
--- a/arch/avr/src/common/up_initialize.c
+++ b/arch/avr/src/common/up_initialize.c
@@ -42,7 +42,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/ramlog.h>
 
 #include <arch/board/board.h>
diff --git a/arch/hc/src/common/up_exit.c b/arch/hc/src/common/up_exit.c
index 77c627b4a4..5b85ffe68e 100644
--- a/arch/hc/src/common/up_exit.c
+++ b/arch/hc/src/common/up_exit.c
@@ -47,7 +47,7 @@
 #include "up_internal.h"
 
 #ifdef CONFIG_DUMP_ON_EXIT
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #endif
 
 /****************************************************************************
diff --git a/arch/hc/src/common/up_initialize.c b/arch/hc/src/common/up_initialize.c
index 5481ed7bc7..a2cf078e93 100755
--- a/arch/hc/src/common/up_initialize.c
+++ b/arch/hc/src/common/up_initialize.c
@@ -42,7 +42,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/ramlog.h>
 
 #include "up_arch.h"
diff --git a/arch/mips/src/common/up_exit.c b/arch/mips/src/common/up_exit.c
index f82b473304..876b486b63 100644
--- a/arch/mips/src/common/up_exit.c
+++ b/arch/mips/src/common/up_exit.c
@@ -49,7 +49,7 @@
 #include "up_internal.h"
 
 #ifdef CONFIG_DUMP_ON_EXIT
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #endif
 
 /****************************************************************************
diff --git a/arch/mips/src/common/up_initialize.c b/arch/mips/src/common/up_initialize.c
index 11bd979f0e..fa8e5cf5dc 100644
--- a/arch/mips/src/common/up_initialize.c
+++ b/arch/mips/src/common/up_initialize.c
@@ -42,7 +42,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/ramlog.h>
 
 #include <arch/board/board.h>
diff --git a/arch/rgmp/src/bridge.c b/arch/rgmp/src/bridge.c
index 7dcaf90f17..96280a7bf6 100644
--- a/arch/rgmp/src/bridge.c
+++ b/arch/rgmp/src/bridge.c
@@ -39,7 +39,7 @@
 
 #include <sys/types.h>
 #include <stdbool.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/kmalloc.h>
 #include <fs_internal.h>
 #include <queue.h>
diff --git a/arch/sh/include/serial.h b/arch/sh/include/serial.h
index 5cb942c1ce..09073e1449 100644
--- a/arch/sh/include/serial.h
+++ b/arch/sh/include/serial.h
@@ -40,7 +40,7 @@
  * Included Files
  ****************************************************************************/
 
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 /****************************************************************************
  * Definitions
diff --git a/arch/sh/src/common/up_exit.c b/arch/sh/src/common/up_exit.c
index 29213ce9d5..fc1991db13 100644
--- a/arch/sh/src/common/up_exit.c
+++ b/arch/sh/src/common/up_exit.c
@@ -48,7 +48,7 @@
 #include "up_internal.h"
 
 #ifdef CONFIG_DUMP_ON_EXIT
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #endif
 
 /****************************************************************************
diff --git a/arch/sh/src/common/up_initialize.c b/arch/sh/src/common/up_initialize.c
index 837b218a04..ffdfbb4eee 100644
--- a/arch/sh/src/common/up_initialize.c
+++ b/arch/sh/src/common/up_initialize.c
@@ -42,7 +42,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/ramlog.h>
 
 #include "up_arch.h"
diff --git a/arch/sim/src/up_devconsole.c b/arch/sim/src/up_devconsole.c
index afc0c0481f..a2406f232b 100644
--- a/arch/sim/src/up_devconsole.c
+++ b/arch/sim/src/up_devconsole.c
@@ -42,7 +42,7 @@
 #include <sys/types.h>
 #include <stdbool.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "up_internal.h"
 
diff --git a/arch/sim/src/up_initialize.c b/arch/sim/src/up_initialize.c
index 66fb11b9aa..3e2f069588 100644
--- a/arch/sim/src/up_initialize.c
+++ b/arch/sim/src/up_initialize.c
@@ -42,7 +42,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/ramlog.h>
 
 #include "up_internal.h"
diff --git a/arch/sim/src/up_touchscreen.c b/arch/sim/src/up_touchscreen.c
index 55f060d3fd..f89371cbfb 100644
--- a/arch/sim/src/up_touchscreen.c
+++ b/arch/sim/src/up_touchscreen.c
@@ -54,7 +54,7 @@
 
 #include <nuttx/kmalloc.h>
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include <nuttx/input/touchscreen.h>
 
diff --git a/arch/x86/src/common/up_exit.c b/arch/x86/src/common/up_exit.c
index ceca72c878..840464da16 100644
--- a/arch/x86/src/common/up_exit.c
+++ b/arch/x86/src/common/up_exit.c
@@ -47,7 +47,7 @@
 #include "up_internal.h"
 
 #ifdef CONFIG_DUMP_ON_EXIT
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #endif
 
 /****************************************************************************
diff --git a/arch/x86/src/common/up_initialize.c b/arch/x86/src/common/up_initialize.c
index eb0cdccc19..f58fd00a6b 100644
--- a/arch/x86/src/common/up_initialize.c
+++ b/arch/x86/src/common/up_initialize.c
@@ -42,7 +42,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/ramlog.h>
 
 #include <arch/board/board.h>
diff --git a/arch/z16/src/common/up_exit.c b/arch/z16/src/common/up_exit.c
index 512dcd747f..be5411b1f9 100644
--- a/arch/z16/src/common/up_exit.c
+++ b/arch/z16/src/common/up_exit.c
@@ -49,7 +49,7 @@
 #include "up_internal.h"
 
 #ifdef CONFIG_DUMP_ON_EXIT
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #endif
 
 /****************************************************************************
diff --git a/arch/z16/src/common/up_initialize.c b/arch/z16/src/common/up_initialize.c
index 165f0ead36..968e8e8f0a 100644
--- a/arch/z16/src/common/up_initialize.c
+++ b/arch/z16/src/common/up_initialize.c
@@ -42,7 +42,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/mm.h>
 #include <nuttx/ramlog.h>
 
diff --git a/arch/z80/include/serial.h b/arch/z80/include/serial.h
index 0a54e5849e..91a0184c4f 100644
--- a/arch/z80/include/serial.h
+++ b/arch/z80/include/serial.h
@@ -40,7 +40,7 @@
  * Included Files
  ****************************************************************************/
 
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 /****************************************************************************
  * Definitions
diff --git a/arch/z80/src/common/up_exit.c b/arch/z80/src/common/up_exit.c
index da49ce3774..f57fd442c7 100644
--- a/arch/z80/src/common/up_exit.c
+++ b/arch/z80/src/common/up_exit.c
@@ -50,7 +50,7 @@
 #include "up_internal.h"
 
 #ifdef CONFIG_DUMP_ON_EXIT
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #endif
 
 /****************************************************************************
diff --git a/arch/z80/src/common/up_initialize.c b/arch/z80/src/common/up_initialize.c
index a4659a2e93..1ae9278318 100644
--- a/arch/z80/src/common/up_initialize.c
+++ b/arch/z80/src/common/up_initialize.c
@@ -42,7 +42,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/mm.h>
 #include <arch/board/board.h>
 
diff --git a/configs/ea3131/src/up_fillpage.c b/configs/ea3131/src/up_fillpage.c
index 531675aa01..356ea599a9 100644
--- a/configs/ea3131/src/up_fillpage.c
+++ b/configs/ea3131/src/up_fillpage.c
@@ -64,7 +64,7 @@
 
 #if defined(CONFIG_PAGING_M25PX) || defined(CONFIG_PAGING_AT45DB)
 #  include <sys/ioctl.h>
-#  include <nuttx/ioctl.h>
+#  include <nuttx/fs/ioctl.h>
 #  include <nuttx/spi.h>
 #  include <nuttx/mtd.h>
 #endif
diff --git a/configs/ea3131/src/up_usbmsc.c b/configs/ea3131/src/up_usbmsc.c
index 422ff36038..b1d07ac55f 100644
--- a/configs/ea3131/src/up_usbmsc.c
+++ b/configs/ea3131/src/up_usbmsc.c
@@ -46,8 +46,8 @@
 #include <errno.h>
 #include <stdlib.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/mkfatfs.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/mkfatfs.h>
 #include <nuttx/ramdisk.h>
 
 /****************************************************************************
diff --git a/configs/ea3152/src/up_fillpage.c b/configs/ea3152/src/up_fillpage.c
index d1de9a6994..019dd940c6 100644
--- a/configs/ea3152/src/up_fillpage.c
+++ b/configs/ea3152/src/up_fillpage.c
@@ -64,7 +64,7 @@
 
 #if defined(CONFIG_PAGING_M25PX) || defined(CONFIG_PAGING_AT45DB)
 #  include <sys/ioctl.h>
-#  include <nuttx/ioctl.h>
+#  include <nuttx/fs/ioctl.h>
 #  include <nuttx/spi.h>
 #  include <nuttx/mtd.h>
 #endif
diff --git a/configs/ea3152/src/up_usbmsc.c b/configs/ea3152/src/up_usbmsc.c
index db92e5b9e7..2c3356b4e7 100644
--- a/configs/ea3152/src/up_usbmsc.c
+++ b/configs/ea3152/src/up_usbmsc.c
@@ -46,8 +46,8 @@
 #include <errno.h>
 #include <stdlib.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/mkfatfs.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/mkfatfs.h>
 #include <nuttx/ramdisk.h>
 
 /****************************************************************************
diff --git a/configs/stm3210e-eval/RIDE/nuttx.rdb b/configs/stm3210e-eval/RIDE/nuttx.rdb
index 5a4c7145ce..935e97e453 100755
Binary files a/configs/stm3210e-eval/RIDE/nuttx.rdb and b/configs/stm3210e-eval/RIDE/nuttx.rdb differ
diff --git a/configs/vsn/src/sif.c b/configs/vsn/src/sif.c
index e185d8d0df..0269ebcab2 100644
--- a/configs/vsn/src/sif.c
+++ b/configs/vsn/src/sif.c
@@ -69,7 +69,7 @@
  **/
 
 #include <nuttx/config.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <semaphore.h>
 #include <nuttx/clock.h>
 #include <nuttx/time.h>
diff --git a/drivers/README.txt b/drivers/README.txt
index 9bde312f41..584edc4dd1 100644
--- a/drivers/README.txt
+++ b/drivers/README.txt
@@ -17,14 +17,14 @@ can.c
 
 dev_null.c and dev_zero.c
 	These files provide the standard /dev/null and /dev/zero devices.
- 	See include/nuttx/fs.h for functions that should be called if you
+ 	See include/nuttx/fs/fs.h for functions that should be called if you
 	want to register these devices (devnull_register() and
 	devzero_register()).
 
 loop.c
 	Supports the standard loop device that can be used to export a
 	file (or character device) as a block device.  See losetup() and
-	loteardown() in	include/nuttx/fs.h.
+	loteardown() in	include/nuttx/fs/fs.h.
 
 ramdisk.c
 	Can be used to set up a block of memory or (read-only) FLASH as
@@ -60,7 +60,7 @@ analog/
 bch/
 	Contains logic that may be used to convert a block driver into
 	a character driver.  This is the complementary conversion as that
-	performed by loop.c.  See include/nuttx/fs.h for registration
+	performed by loop.c.  See include/nuttx/fs/fs.h for registration
 	information.
 
 analog/
diff --git a/drivers/analog/adc.c b/drivers/analog/adc.c
index 8ba84116fa..84070f162a 100644
--- a/drivers/analog/adc.c
+++ b/drivers/analog/adc.c
@@ -55,7 +55,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
 #include <nuttx/analog/adc.h>
 
diff --git a/drivers/analog/dac.c b/drivers/analog/dac.c
index b283a5bf50..9371e3414c 100644
--- a/drivers/analog/dac.c
+++ b/drivers/analog/dac.c
@@ -55,7 +55,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
 #include <nuttx/analog/dac.h>
 
diff --git a/drivers/bch/bch_internal.h b/drivers/bch/bch_internal.h
index c24eeebbdf..ffda8151eb 100644
--- a/drivers/bch/bch_internal.h
+++ b/drivers/bch/bch_internal.h
@@ -46,7 +46,7 @@
 #include <stdint.h>
 #include <stdbool.h>
 #include <semaphore.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Pre-processor Definitions
diff --git a/drivers/bch/bchdev_driver.c b/drivers/bch/bchdev_driver.c
index c57a5cd31f..c80701449d 100644
--- a/drivers/bch/bchdev_driver.c
+++ b/drivers/bch/bchdev_driver.c
@@ -55,8 +55,8 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/ioctl.h>
 
 #include "bch_internal.h"
 
diff --git a/drivers/bch/bchdev_unregister.c b/drivers/bch/bchdev_unregister.c
index c54b5b005e..0532ff4aa1 100644
--- a/drivers/bch/bchdev_unregister.c
+++ b/drivers/bch/bchdev_unregister.c
@@ -49,8 +49,8 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/ioctl.h>
 
 #include "bch_internal.h"
 
diff --git a/drivers/bch/bchlib_cache.c b/drivers/bch/bchlib_cache.c
index 3e2887c940..e7eca9bff6 100644
--- a/drivers/bch/bchlib_cache.c
+++ b/drivers/bch/bchlib_cache.c
@@ -45,7 +45,7 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "bch_internal.h"
 
diff --git a/drivers/bch/bchlib_read.c b/drivers/bch/bchlib_read.c
index e146f02f8e..0f880ab2a1 100644
--- a/drivers/bch/bchlib_read.c
+++ b/drivers/bch/bchlib_read.c
@@ -46,7 +46,7 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "bch_internal.h"
 
diff --git a/drivers/bch/bchlib_setup.c b/drivers/bch/bchlib_setup.c
index b97b63dd20..00a2eada84 100644
--- a/drivers/bch/bchlib_setup.c
+++ b/drivers/bch/bchlib_setup.c
@@ -50,7 +50,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "bch_internal.h"
 
diff --git a/drivers/bch/bchlib_teardown.c b/drivers/bch/bchlib_teardown.c
index e2084125c4..a0c6592529 100644
--- a/drivers/bch/bchlib_teardown.c
+++ b/drivers/bch/bchlib_teardown.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "bch_internal.h"
 
diff --git a/drivers/bch/bchlib_write.c b/drivers/bch/bchlib_write.c
index 956f1619fc..fcba9ede81 100644
--- a/drivers/bch/bchlib_write.c
+++ b/drivers/bch/bchlib_write.c
@@ -47,7 +47,7 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "bch_internal.h"
 
diff --git a/drivers/can.c b/drivers/can.c
index 3c9ea28fc6..2c15677812 100644
--- a/drivers/can.c
+++ b/drivers/can.c
@@ -50,7 +50,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
 #include <nuttx/can.h>
 
diff --git a/drivers/dev_null.c b/drivers/dev_null.c
index f473f1b87f..c2b523bcb7 100644
--- a/drivers/dev_null.c
+++ b/drivers/dev_null.c
@@ -44,7 +44,7 @@
 #include <string.h>
 #include <poll.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Private Function Prototypes
diff --git a/drivers/dev_zero.c b/drivers/dev_zero.c
index c4b4537989..23a2078f5f 100644
--- a/drivers/dev_zero.c
+++ b/drivers/dev_zero.c
@@ -44,7 +44,7 @@
 #include <string.h>
 #include <poll.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Private Function Prototypes
diff --git a/drivers/input/ads7843e.c b/drivers/input/ads7843e.c
index 52d871dd58..ed42e2275b 100644
--- a/drivers/input/ads7843e.c
+++ b/drivers/input/ads7843e.c
@@ -60,7 +60,7 @@
 
 #include <nuttx/kmalloc.h>
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/spi.h>
 #include <nuttx/wqueue.h>
 
diff --git a/drivers/input/tsc2007.c b/drivers/input/tsc2007.c
index 52f8652a73..dcf743821e 100644
--- a/drivers/input/tsc2007.c
+++ b/drivers/input/tsc2007.c
@@ -64,7 +64,7 @@
 
 #include <nuttx/kmalloc.h>
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/i2c.h>
 #include <nuttx/wqueue.h>
 
diff --git a/drivers/loop.c b/drivers/loop.c
index 77cb9daf63..322a421b52 100644
--- a/drivers/loop.c
+++ b/drivers/loop.c
@@ -57,7 +57,7 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Pre-processor Definitions
diff --git a/drivers/mmcsd/mmcsd_sdio.c b/drivers/mmcsd/mmcsd_sdio.c
index 20ef3ebe6a..90c73261a2 100644
--- a/drivers/mmcsd/mmcsd_sdio.c
+++ b/drivers/mmcsd/mmcsd_sdio.c
@@ -54,8 +54,8 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/clock.h>
 #include <nuttx/arch.h>
 #include <nuttx/rwbuffer.h>
diff --git a/drivers/mmcsd/mmcsd_spi.c b/drivers/mmcsd/mmcsd_spi.c
index b5f5829a24..f7bbd64b48 100644
--- a/drivers/mmcsd/mmcsd_spi.c
+++ b/drivers/mmcsd/mmcsd_spi.c
@@ -51,7 +51,7 @@
 #include <nuttx/arch.h>
 #include <nuttx/clock.h>
 #include <nuttx/spi.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/mmcsd.h>
 
 #include "mmcsd_spi.h"
diff --git a/drivers/mtd/at24xx.c b/drivers/mtd/at24xx.c
index 67d7f1f527..d157a9c474 100644
--- a/drivers/mtd/at24xx.c
+++ b/drivers/mtd/at24xx.c
@@ -58,7 +58,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/i2c.h>
 #include <nuttx/mtd.h>
 
diff --git a/drivers/mtd/at45db.c b/drivers/mtd/at45db.c
index fab9d0d9bb..037cc5e76a 100644
--- a/drivers/mtd/at45db.c
+++ b/drivers/mtd/at45db.c
@@ -61,7 +61,7 @@
 
 #include <nuttx/kmalloc.h>
 #include <nuttx/arch.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/spi.h>
 #include <nuttx/mtd.h>
 
diff --git a/drivers/mtd/flash_eraseall.c b/drivers/mtd/flash_eraseall.c
index 5f607da35f..77666ff03d 100644
--- a/drivers/mtd/flash_eraseall.c
+++ b/drivers/mtd/flash_eraseall.c
@@ -42,8 +42,8 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/mtd.h>
 
 /****************************************************************************
diff --git a/drivers/mtd/ftl.c b/drivers/mtd/ftl.c
index f01a194704..bf6d1e739b 100644
--- a/drivers/mtd/ftl.c
+++ b/drivers/mtd/ftl.c
@@ -50,8 +50,8 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/mtd.h>
 #include <nuttx/rwbuffer.h>
 
diff --git a/drivers/mtd/m25px.c b/drivers/mtd/m25px.c
index 3c4229b954..1c242875f7 100644
--- a/drivers/mtd/m25px.c
+++ b/drivers/mtd/m25px.c
@@ -49,7 +49,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/spi.h>
 #include <nuttx/mtd.h>
 
diff --git a/drivers/mtd/rammtd.c b/drivers/mtd/rammtd.c
index c50db6a3ad..72acc73e8f 100644
--- a/drivers/mtd/rammtd.c
+++ b/drivers/mtd/rammtd.c
@@ -47,7 +47,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/mtd.h>
 
 /****************************************************************************
diff --git a/drivers/mtd/ramtron.c b/drivers/mtd/ramtron.c
index a59a94bb48..0c922e69e6 100644
--- a/drivers/mtd/ramtron.c
+++ b/drivers/mtd/ramtron.c
@@ -67,7 +67,7 @@
 #include <assert.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/spi.h>
 #include <nuttx/mtd.h>
 
diff --git a/drivers/mtd/skeleton.c b/drivers/mtd/skeleton.c
index 8b09b5c153..673ddadb35 100644
--- a/drivers/mtd/skeleton.c
+++ b/drivers/mtd/skeleton.c
@@ -43,7 +43,7 @@
 #include <stdint.h>
 #include <errno.h>
 
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/mtd.h>
 
 /****************************************************************************
diff --git a/drivers/pipes/fifo.c b/drivers/pipes/fifo.c
index 9e663b4a8a..951a4e04eb 100644
--- a/drivers/pipes/fifo.c
+++ b/drivers/pipes/fifo.c
@@ -41,7 +41,7 @@
 
 #include <sys/types.h>
 #include <stdint.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <errno.h>
 
 #include "pipe_common.h"
diff --git a/drivers/pipes/pipe.c b/drivers/pipes/pipe.c
index 541f3bda4e..5ca72e6401 100644
--- a/drivers/pipes/pipe.c
+++ b/drivers/pipes/pipe.c
@@ -44,7 +44,7 @@
 #include <nuttx/config.h>
 
 #include <sys/types.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <stdio.h>
 #include <unistd.h>
 #include <semaphore.h>
diff --git a/drivers/pipes/pipe_common.c b/drivers/pipes/pipe_common.c
index 52077beed5..0282d8acd1 100644
--- a/drivers/pipes/pipe_common.c
+++ b/drivers/pipes/pipe_common.c
@@ -53,7 +53,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #if CONFIG_DEBUG
 #  include <nuttx/arch.h>
 #endif
diff --git a/drivers/power/battery.c b/drivers/power/battery.c
index 70337b5cb5..698e5571b0 100644
--- a/drivers/power/battery.c
+++ b/drivers/power/battery.c
@@ -45,7 +45,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/power/battery.h>
 
 /* This driver requires:
diff --git a/drivers/pwm.c b/drivers/pwm.c
index adfe0e2e80..78b800634a 100644
--- a/drivers/pwm.c
+++ b/drivers/pwm.c
@@ -55,7 +55,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
 #include <nuttx/pwm.h>
 
diff --git a/drivers/ramdisk.c b/drivers/ramdisk.c
index bfa0618d6d..0a6a7b7146 100644
--- a/drivers/ramdisk.c
+++ b/drivers/ramdisk.c
@@ -50,7 +50,7 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/ramdisk.h>
 
 /****************************************************************************
diff --git a/drivers/ramlog.c b/drivers/ramlog.c
index c6bb07b15a..775d03ec81 100644
--- a/drivers/ramlog.c
+++ b/drivers/ramlog.c
@@ -52,9 +52,9 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
 #include <nuttx/ramlog.h>
 
diff --git a/drivers/sensors/lm75.c b/drivers/sensors/lm75.c
index 397cb95824..cd83f645bf 100644
--- a/drivers/sensors/lm75.c
+++ b/drivers/sensors/lm75.c
@@ -45,7 +45,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/i2c.h>
 #include <nuttx/sensors/lm75.h>
 
diff --git a/drivers/sensors/qencoder.c b/drivers/sensors/qencoder.c
index 84bc158138..a56adec9ae 100644
--- a/drivers/sensors/qencoder.c
+++ b/drivers/sensors/qencoder.c
@@ -55,7 +55,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
 #include <nuttx/sensors/qencoder.h>
 
diff --git a/drivers/serial/lowconsole.c b/drivers/serial/lowconsole.c
index 2c7d639e2f..1fac49a571 100644
--- a/drivers/serial/lowconsole.c
+++ b/drivers/serial/lowconsole.c
@@ -44,7 +44,7 @@
 #include <debug.h>
 
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Definitions
diff --git a/drivers/serial/serial.c b/drivers/serial/serial.c
index 2d09574f99..43f3cd8e0f 100644
--- a/drivers/serial/serial.c
+++ b/drivers/serial/serial.c
@@ -52,7 +52,7 @@
 
 #include <nuttx/irq.h>
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/serial.h>
 
 /************************************************************************************
diff --git a/drivers/serial/uart_16550.c b/drivers/serial/uart_16550.c
index 07c0dae368..201751dd08 100644
--- a/drivers/serial/uart_16550.c
+++ b/drivers/serial/uart_16550.c
@@ -52,7 +52,7 @@
 #include <nuttx/irq.h>
 #include <nuttx/arch.h>
 #include <nuttx/serial.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/uart_16550.h>
 
 #include <arch/board/board.h>
diff --git a/drivers/usbdev/usbmsc.c b/drivers/usbdev/usbmsc.c
index 51caeb4314..3c17bfd661 100644
--- a/drivers/usbdev/usbmsc.c
+++ b/drivers/usbdev/usbmsc.c
@@ -74,7 +74,7 @@
 
 #include <nuttx/kmalloc.h>
 #include <nuttx/arch.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/usb/usb.h>
 #include <nuttx/usb/storage.h>
 #include <nuttx/usb/usbdev.h>
diff --git a/drivers/usbdev/usbmsc.h b/drivers/usbdev/usbmsc.h
index 4400a3392b..4b08172480 100644
--- a/drivers/usbdev/usbmsc.h
+++ b/drivers/usbdev/usbmsc.h
@@ -50,7 +50,7 @@
 #include <pthread.h>
 #include <queue.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/usb/storage.h>
 #include <nuttx/usb/usbdev.h>
 
@@ -424,7 +424,7 @@ enum usbmsc_epdesc_e
 
 struct usbmsc_req_s
 {
-  FAR struct usbmsc_req_s *flink;    /* Implements a singly linked list */
+  FAR struct usbmsc_req_s *flink;     /* Implements a singly linked list */
   FAR struct usbdev_req_s *req;       /* The contained request */
 };
 
diff --git a/drivers/usbhost/usbhost_hidkbd.c b/drivers/usbhost/usbhost_hidkbd.c
index baf18703d7..ce951e1e63 100644
--- a/drivers/usbhost/usbhost_hidkbd.c
+++ b/drivers/usbhost/usbhost_hidkbd.c
@@ -54,7 +54,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
 #include <nuttx/wqueue.h>
 
diff --git a/drivers/usbhost/usbhost_skeleton.c b/drivers/usbhost/usbhost_skeleton.c
index 206b347c54..0a88a4f1ba 100644
--- a/drivers/usbhost/usbhost_skeleton.c
+++ b/drivers/usbhost/usbhost_skeleton.c
@@ -48,7 +48,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
 #include <nuttx/wqueue.h>
 
diff --git a/drivers/usbhost/usbhost_storage.c b/drivers/usbhost/usbhost_storage.c
index 82409eac3f..2817c24462 100644
--- a/drivers/usbhost/usbhost_storage.c
+++ b/drivers/usbhost/usbhost_storage.c
@@ -48,7 +48,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/arch.h>
 #include <nuttx/wqueue.h>
 #include <nuttx/scsi.h>
diff --git a/fs/fat/fs_configfat.c b/fs/fat/fs_configfat.c
index 9ec7573a74..3a55a5215c 100644
--- a/fs/fat/fs_configfat.c
+++ b/fs/fat/fs_configfat.c
@@ -44,9 +44,9 @@
 #include <debug.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/fat.h>
-#include <nuttx/mkfatfs.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/fat.h>
+#include <nuttx/fs/mkfatfs.h>
 
 #include "fs_internal.h"
 #include "fs_fat32.h"
diff --git a/fs/fat/fs_fat32.c b/fs/fat/fs_fat32.c
index 909d5a2dc6..2c98368a17 100644
--- a/fs/fat/fs_fat32.c
+++ b/fs/fat/fs_fat32.c
@@ -59,9 +59,9 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
-#include <nuttx/fat.h>
-#include <nuttx/dirent.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/fat.h>
+#include <nuttx/fs/dirent.h>
 
 #include "fs_internal.h"
 #include "fs_fat32.h"
diff --git a/fs/fat/fs_fat32.h b/fs/fat/fs_fat32.h
index dfdc6bef2c..5b82ff7016 100644
--- a/fs/fat/fs_fat32.h
+++ b/fs/fat/fs_fat32.h
@@ -48,7 +48,7 @@
 #include <semaphore.h>
 #include <time.h>
 
-#include <nuttx/dirent.h>
+#include <nuttx/fs/dirent.h>
 
 /****************************************************************************
  * Definitions
diff --git a/fs/fat/fs_fat32attrib.c b/fs/fat/fs_fat32attrib.c
index 73fd1c0817..f58ed81bb2 100644
--- a/fs/fat/fs_fat32attrib.c
+++ b/fs/fat/fs_fat32attrib.c
@@ -42,8 +42,8 @@
 #include <stdint.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/fat.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/fat.h>
 
 #include "fs_internal.h"
 #include "fs_fat32.h"
diff --git a/fs/fat/fs_fat32dirent.c b/fs/fat/fs_fat32dirent.c
index 814bc3d825..742fa1eeb3 100644
--- a/fs/fat/fs_fat32dirent.c
+++ b/fs/fat/fs_fat32dirent.c
@@ -80,8 +80,8 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/fat.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/fat.h>
 
 #include "fs_internal.h"
 #include "fs_fat32.h"
diff --git a/fs/fat/fs_fat32util.c b/fs/fat/fs_fat32util.c
index 8324ef5987..397467c417 100644
--- a/fs/fat/fs_fat32util.c
+++ b/fs/fat/fs_fat32util.c
@@ -57,8 +57,8 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
-#include <nuttx/fat.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/fat.h>
 
 #include "fs_internal.h"
 #include "fs_fat32.h"
diff --git a/fs/fat/fs_mkfatfs.c b/fs/fat/fs_mkfatfs.c
index 14d661f93a..7a8b2ab921 100644
--- a/fs/fat/fs_mkfatfs.c
+++ b/fs/fat/fs_mkfatfs.c
@@ -45,9 +45,9 @@
 #include <debug.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/fat.h>
-#include <nuttx/mkfatfs.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/fat.h>
+#include <nuttx/fs/mkfatfs.h>
 
 #include "fs_internal.h"
 #include "fs_fat32.h"
diff --git a/fs/fat/fs_writefat.c b/fs/fat/fs_writefat.c
index 714ad389e6..02d55d6258 100644
--- a/fs/fat/fs_writefat.c
+++ b/fs/fat/fs_writefat.c
@@ -44,9 +44,9 @@
 #include <string.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/fat.h>
-#include <nuttx/mkfatfs.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/fat.h>
+#include <nuttx/fs/mkfatfs.h>
 
 #include "fs_internal.h"
 #include "fs_fat32.h"
diff --git a/fs/fs_close.c b/fs/fs_close.c
index d6f8bf54a4..ce506725a3 100644
--- a/fs/fs_close.c
+++ b/fs/fs_close.c
@@ -42,7 +42,7 @@
 #include <unistd.h>
 #include <sched.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #if defined(CONFIG_NET) && CONFIG_NSOCKET_DESCRIPTORS > 0
 # include <nuttx/net/net.h>
diff --git a/fs/fs_closeblockdriver.c b/fs/fs_closeblockdriver.c
index ae80f9532a..c6900ee80b 100644
--- a/fs/fs_closeblockdriver.c
+++ b/fs/fs_closeblockdriver.c
@@ -41,7 +41,7 @@
 
 #include <debug.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_closedir.c b/fs/fs_closedir.c
index d88bc33472..572be40539 100644
--- a/fs/fs_closedir.c
+++ b/fs/fs_closedir.c
@@ -43,8 +43,8 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
-#include <nuttx/dirent.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/dirent.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_dup.c b/fs/fs_dup.c
index df4e1affa5..a725095954 100644
--- a/fs/fs_dup.c
+++ b/fs/fs_dup.c
@@ -43,7 +43,7 @@
 #include <sched.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include "fs_internal.h"
 
 /****************************************************************************
diff --git a/fs/fs_fcntl.c b/fs/fs_fcntl.c
index 686b833198..f0102ce8e8 100644
--- a/fs/fs_fcntl.c
+++ b/fs/fs_fcntl.c
@@ -43,7 +43,7 @@
 #include <fcntl.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/net/net.h>
 #include <nuttx/sched.h>
 
diff --git a/fs/fs_fdopen.c b/fs/fs_fdopen.c
index 8201ebbaec..4d3f79894e 100644
--- a/fs/fs_fdopen.c
+++ b/fs/fs_fdopen.c
@@ -46,7 +46,7 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/net/net.h>
 
 /****************************************************************************
diff --git a/fs/fs_filedup.c b/fs/fs_filedup.c
index 84431b9b16..746c3aa615 100644
--- a/fs/fs_filedup.c
+++ b/fs/fs_filedup.c
@@ -42,7 +42,7 @@
 #include <sched.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_files.c b/fs/fs_files.c
index 066c9a4ef1..d4dec19925 100644
--- a/fs/fs_files.c
+++ b/fs/fs_files.c
@@ -46,7 +46,7 @@
 #include <sched.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/kmalloc.h>
 
 #include "fs_internal.h"
diff --git a/fs/fs_findblockdriver.c b/fs/fs_findblockdriver.c
index bfe59b21d3..63178a0db7 100644
--- a/fs/fs_findblockdriver.c
+++ b/fs/fs_findblockdriver.c
@@ -42,7 +42,7 @@
 #include <sys/mount.h>
 #include <debug.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_fsync.c b/fs/fs_fsync.c
index 08d47e5787..6e6d815914 100644
--- a/fs/fs_fsync.c
+++ b/fs/fs_fsync.c
@@ -42,7 +42,7 @@
 #include <unistd.h>
 #include <fcntl.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/sched.h>
 
 #include "fs_internal.h"
diff --git a/fs/fs_inode.c b/fs/fs_inode.c
index a03448a0ea..a2b9d27d80 100644
--- a/fs/fs_inode.c
+++ b/fs/fs_inode.c
@@ -44,7 +44,7 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_inodeaddref.c b/fs/fs_inodeaddref.c
index c5dea2e4c0..c43f23479c 100644
--- a/fs/fs_inodeaddref.c
+++ b/fs/fs_inodeaddref.c
@@ -40,7 +40,7 @@
 #include <nuttx/config.h>
 
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include "fs_internal.h"
 
 /****************************************************************************
diff --git a/fs/fs_inodefind.c b/fs/fs_inodefind.c
index c4cbeab9ee..22b8d9861f 100644
--- a/fs/fs_inodefind.c
+++ b/fs/fs_inodefind.c
@@ -40,7 +40,7 @@
 #include <nuttx/config.h>
 
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_inoderelease.c b/fs/fs_inoderelease.c
index 58aaf36598..27b36985a0 100644
--- a/fs/fs_inoderelease.c
+++ b/fs/fs_inoderelease.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_inoderemove.c b/fs/fs_inoderemove.c
index cdc61f66ad..314596e389 100644
--- a/fs/fs_inoderemove.c
+++ b/fs/fs_inoderemove.c
@@ -42,7 +42,7 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_inodereserve.c b/fs/fs_inodereserve.c
index f1a899244e..e48b2793ab 100644
--- a/fs/fs_inodereserve.c
+++ b/fs/fs_inodereserve.c
@@ -43,7 +43,7 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_internal.h b/fs/fs_internal.h
index af5cd615a7..326a4f8b51 100644
--- a/fs/fs_internal.h
+++ b/fs/fs_internal.h
@@ -46,7 +46,7 @@
 #include <stdint.h>
 #include <dirent.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/compiler.h>
 
 /****************************************************************************
diff --git a/fs/fs_mkdir.c b/fs/fs_mkdir.c
index af5c406b54..3564ba7f62 100644
--- a/fs/fs_mkdir.c
+++ b/fs/fs_mkdir.c
@@ -41,7 +41,7 @@
 #include <sys/types.h>
 #include <sys/stat.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_mount.c b/fs/fs_mount.c
index d2e0dc961a..cdb60592a7 100644
--- a/fs/fs_mount.c
+++ b/fs/fs_mount.c
@@ -45,7 +45,7 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #ifdef CONFIG_APPS_BINDIR
 #  include <apps/apps.h>
diff --git a/fs/fs_open.c b/fs/fs_open.c
index 467eef858e..1bbae2f022 100644
--- a/fs/fs_open.c
+++ b/fs/fs_open.c
@@ -45,7 +45,7 @@
 #ifdef CONFIG_FILE_MODE
 #include <stdarg.h>
 #endif
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include "fs_internal.h"
 
 /****************************************************************************
diff --git a/fs/fs_openblockdriver.c b/fs/fs_openblockdriver.c
index cd5759b455..62b33bee70 100644
--- a/fs/fs_openblockdriver.c
+++ b/fs/fs_openblockdriver.c
@@ -41,7 +41,7 @@
 
 #include <debug.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_opendir.c b/fs/fs_opendir.c
index 2783da097e..f070115c42 100644
--- a/fs/fs_opendir.c
+++ b/fs/fs_opendir.c
@@ -46,8 +46,8 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
-#include <nuttx/dirent.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/dirent.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_poll.c b/fs/fs_poll.c
index b81a4d3c64..f7795a1705 100644
--- a/fs/fs_poll.c
+++ b/fs/fs_poll.c
@@ -47,7 +47,7 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/sched.h>
 #include <nuttx/clock.h>
 
diff --git a/fs/fs_readdir.c b/fs/fs_readdir.c
index 3be669abb9..a1cbfb89b1 100644
--- a/fs/fs_readdir.c
+++ b/fs/fs_readdir.c
@@ -43,8 +43,8 @@
 #include <dirent.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/dirent.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/dirent.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_registerblockdriver.c b/fs/fs_registerblockdriver.c
index bd5c08be4c..fb5e462c24 100644
--- a/fs/fs_registerblockdriver.c
+++ b/fs/fs_registerblockdriver.c
@@ -40,7 +40,7 @@
 #include <nuttx/config.h>
 #include <sys/types.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include "fs_internal.h"
 
 /****************************************************************************
diff --git a/fs/fs_registerdriver.c b/fs/fs_registerdriver.c
index 053c800618..4e76adc2c6 100644
--- a/fs/fs_registerdriver.c
+++ b/fs/fs_registerdriver.c
@@ -40,7 +40,7 @@
 #include <nuttx/config.h>
 #include <sys/types.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include "fs_internal.h"
 
 /****************************************************************************
diff --git a/fs/fs_rename.c b/fs/fs_rename.c
index 1191155956..83e0ac368c 100644
--- a/fs/fs_rename.c
+++ b/fs/fs_rename.c
@@ -41,7 +41,7 @@
 
 #include <stdio.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_rewinddir.c b/fs/fs_rewinddir.c
index a53da7725e..2711320100 100644
--- a/fs/fs_rewinddir.c
+++ b/fs/fs_rewinddir.c
@@ -42,8 +42,8 @@
 #include <dirent.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/dirent.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/dirent.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_rmdir.c b/fs/fs_rmdir.c
index 53342f4ded..4a45e42ba4 100644
--- a/fs/fs_rmdir.c
+++ b/fs/fs_rmdir.c
@@ -41,7 +41,7 @@
 
 #include <unistd.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_seekdir.c b/fs/fs_seekdir.c
index 6443ecd356..fa304545e4 100644
--- a/fs/fs_seekdir.c
+++ b/fs/fs_seekdir.c
@@ -43,8 +43,8 @@
 #include <dirent.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/dirent.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/dirent.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_select.c b/fs/fs_select.c
index 14ccfe2879..f876973105 100644
--- a/fs/fs_select.c
+++ b/fs/fs_select.c
@@ -49,7 +49,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_umount.c b/fs/fs_umount.c
index d085ac4d02..05865d28ee 100644
--- a/fs/fs_umount.c
+++ b/fs/fs_umount.c
@@ -41,7 +41,7 @@
 
 #include <sys/mount.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_unlink.c b/fs/fs_unlink.c
index 013718dc88..c2842ce4d5 100644
--- a/fs/fs_unlink.c
+++ b/fs/fs_unlink.c
@@ -41,7 +41,7 @@
 
 #include <unistd.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_unregisterblockdriver.c b/fs/fs_unregisterblockdriver.c
index 23860205b0..ccf5a2aa97 100644
--- a/fs/fs_unregisterblockdriver.c
+++ b/fs/fs_unregisterblockdriver.c
@@ -39,7 +39,7 @@
 
 #include <nuttx/config.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/fs_unregisterdriver.c b/fs/fs_unregisterdriver.c
index 159816a6e8..c891c7d02a 100644
--- a/fs/fs_unregisterdriver.c
+++ b/fs/fs_unregisterdriver.c
@@ -39,7 +39,7 @@
 
 #include <nuttx/config.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "fs_internal.h"
 
diff --git a/fs/nxffs/nxffs.h b/fs/nxffs/nxffs.h
index 426bd6316d..616dc7197b 100644
--- a/fs/nxffs/nxffs.h
+++ b/fs/nxffs/nxffs.h
@@ -50,7 +50,7 @@
 #include <semaphore.h>
 
 #include <nuttx/mtd.h>
-#include <nuttx/nxffs.h>
+#include <nuttx/fs/nxffs.h>
 
 /****************************************************************************
  * Pre-processor Definitions
@@ -1038,7 +1038,7 @@ extern int nxffs_pack(FAR struct nxffs_volume_s *volume);
  * Standard mountpoint operation methods
  *
  * Description:
- *   See include/nuttx/fs.h
+ *   See include/nuttx/fs/fs.h
  *
  * - nxffs_open() and nxffs_close() are defined in nxffs_open.c
  * - nxffs_read() is defined in nxffs_read.c
diff --git a/fs/nxffs/nxffs_dirent.c b/fs/nxffs/nxffs_dirent.c
index 40ae8662f4..562a5320b9 100644
--- a/fs/nxffs/nxffs_dirent.c
+++ b/fs/nxffs/nxffs_dirent.c
@@ -47,9 +47,9 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/mtd.h>
-#include <nuttx/dirent.h>
+#include <nuttx/fs/dirent.h>
 
 #include "nxffs.h"
 
diff --git a/fs/nxffs/nxffs_dump.c b/fs/nxffs/nxffs_dump.c
index 938b1276d9..d816ba6ca9 100644
--- a/fs/nxffs/nxffs_dump.c
+++ b/fs/nxffs/nxffs_dump.c
@@ -47,7 +47,7 @@
 #include <crc32.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/mtd.h>
 
 #include "nxffs.h"
diff --git a/fs/nxffs/nxffs_initialize.c b/fs/nxffs/nxffs_initialize.c
index da729302fc..6d93a318aa 100644
--- a/fs/nxffs/nxffs_initialize.c
+++ b/fs/nxffs/nxffs_initialize.c
@@ -48,8 +48,8 @@
 
 #include <nuttx/kmalloc.h>
 #include <nuttx/mtd.h>
-#include <nuttx/fs.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/ioctl.h>
 
 #include "nxffs.h"
 
diff --git a/fs/nxffs/nxffs_ioctl.c b/fs/nxffs/nxffs_ioctl.c
index a70dba87cd..41fabfbeef 100644
--- a/fs/nxffs/nxffs_ioctl.c
+++ b/fs/nxffs/nxffs_ioctl.c
@@ -46,8 +46,8 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/mtd.h>
 
 #include "nxffs.h"
diff --git a/fs/nxffs/nxffs_open.c b/fs/nxffs/nxffs_open.c
index c00e2ea6df..339e25edc7 100644
--- a/fs/nxffs/nxffs_open.c
+++ b/fs/nxffs/nxffs_open.c
@@ -50,7 +50,7 @@
 #include <debug.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/mtd.h>
 
 #include "nxffs.h"
diff --git a/fs/nxffs/nxffs_read.c b/fs/nxffs/nxffs_read.c
index 02f7e528bb..6ba49ca72f 100644
--- a/fs/nxffs/nxffs_read.c
+++ b/fs/nxffs/nxffs_read.c
@@ -48,7 +48,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/mtd.h>
 
 #include "nxffs.h"
diff --git a/fs/nxffs/nxffs_stat.c b/fs/nxffs/nxffs_stat.c
index be38c018f0..afb18093ca 100644
--- a/fs/nxffs/nxffs_stat.c
+++ b/fs/nxffs/nxffs_stat.c
@@ -49,7 +49,7 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/mtd.h>
 
 #include "nxffs.h"
diff --git a/fs/nxffs/nxffs_unlink.c b/fs/nxffs/nxffs_unlink.c
index f2295a966c..9d0d5b49e3 100644
--- a/fs/nxffs/nxffs_unlink.c
+++ b/fs/nxffs/nxffs_unlink.c
@@ -46,7 +46,7 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/mtd.h>
 
 #include "nxffs.h"
diff --git a/fs/nxffs/nxffs_write.c b/fs/nxffs/nxffs_write.c
index 02c9c5c5c3..bf32b0fb45 100644
--- a/fs/nxffs/nxffs_write.c
+++ b/fs/nxffs/nxffs_write.c
@@ -48,7 +48,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/mtd.h>
 
 #include "nxffs.h"
diff --git a/fs/romfs/fs_romfs.c b/fs/romfs/fs_romfs.c
index ca420939cf..8a2e696654 100644
--- a/fs/romfs/fs_romfs.c
+++ b/fs/romfs/fs_romfs.c
@@ -56,9 +56,9 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/ioctl.h>
-#include <nuttx/dirent.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/ioctl.h>
+#include <nuttx/fs/dirent.h>
 
 #include "fs_romfs.h"
 
diff --git a/fs/romfs/fs_romfs.h b/fs/romfs/fs_romfs.h
index 1110067884..f89196ff7a 100644
--- a/fs/romfs/fs_romfs.h
+++ b/fs/romfs/fs_romfs.h
@@ -47,7 +47,7 @@
 #include <stdint.h>
 #include <stdbool.h>
 
-#include <nuttx/dirent.h>
+#include <nuttx/fs/dirent.h>
 
 #include "../fs_internal.h"
 
diff --git a/fs/romfs/fs_romfsutil.c b/fs/romfs/fs_romfsutil.c
index d441c0c8b2..ec009da89d 100644
--- a/fs/romfs/fs_romfsutil.c
+++ b/fs/romfs/fs_romfsutil.c
@@ -51,8 +51,8 @@
 #include <assert.h>
 #include <debug.h>
 
-#include <nuttx/ioctl.h>
-#include <nuttx/dirent.h>
+#include <nuttx/fs/ioctl.h>
+#include <nuttx/fs/dirent.h>
 
 #include "fs_romfs.h"
 
diff --git a/include/netinet/arp.h b/include/netinet/arp.h
index f2a9a03665..34cfc84a4c 100644
--- a/include/netinet/arp.h
+++ b/include/netinet/arp.h
@@ -43,7 +43,7 @@
 #include <nuttx/config.h>
 
 #include <stdint.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 /****************************************************************************
  * Pre-processor Definitions
diff --git a/include/nuttx/analog/adc.h b/include/nuttx/analog/adc.h
index 39e94b26e2..c1e78ff7e8 100644
--- a/include/nuttx/analog/adc.h
+++ b/include/nuttx/analog/adc.h
@@ -52,7 +52,7 @@
 #include <stdint.h>
 #include <stdbool.h>
 #include <semaphore.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/spi.h>
 
 /************************************************************************************
diff --git a/include/nuttx/analog/dac.h b/include/nuttx/analog/dac.h
index 23cbb9941c..524c66507b 100644
--- a/include/nuttx/analog/dac.h
+++ b/include/nuttx/analog/dac.h
@@ -52,7 +52,7 @@
 #include <stdint.h>
 #include <stdbool.h>
 #include <semaphore.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/spi.h>
 
 /************************************************************************************
diff --git a/include/nuttx/can.h b/include/nuttx/can.h
index 7fd4bfb155..31d34478ec 100644
--- a/include/nuttx/can.h
+++ b/include/nuttx/can.h
@@ -48,7 +48,7 @@
 #include <stdbool.h>
 #include <semaphore.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #ifdef CONFIG_CAN
 
diff --git a/include/nuttx/dirent.h b/include/nuttx/fs/dirent.h
similarity index 95%
rename from include/nuttx/dirent.h
rename to include/nuttx/fs/dirent.h
index 51816115b5..31f27957ce 100644
--- a/include/nuttx/dirent.h
+++ b/include/nuttx/fs/dirent.h
@@ -1,8 +1,8 @@
 /****************************************************************************
- * include/nuttx/dirent.h
+ * include/nuttx/fs/dirent.h
  *
- *   Copyright (C) 2007, 2009, 2011 Gregory Nutt. All rights reserved.
- *   Author: Gregory Nutt <spudmonkey@racsa.co.cr>
+ *   Copyright (C) 2007, 2009, 2011-2012 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
@@ -33,8 +33,8 @@
  *
  ****************************************************************************/
 
-#ifndef __INCLUDE_NUTTX_DIRENT_H
-#define __INCLUDE_NUTTX_DIRENT_H
+#ifndef __INCLUDE_NUTTX_FS_DIRENT_H
+#define __INCLUDE_NUTTX_FS_DIRENT_H
 
 /****************************************************************************
  * Included Files
@@ -46,7 +46,7 @@
 #include <stdint.h>
 #include <dirent.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Pre-processor Definitions
@@ -196,5 +196,5 @@ extern "C" {
 }
 #endif
 
-#endif /* __INCLUDE_NUTTX_DIRENT_H */
+#endif /* __INCLUDE_NUTTX_FS_DIRENT_H */
 
diff --git a/include/nuttx/fat.h b/include/nuttx/fs/fat.h
similarity index 92%
rename from include/nuttx/fat.h
rename to include/nuttx/fs/fat.h
index cedd0a2776..f69bd85713 100644
--- a/include/nuttx/fat.h
+++ b/include/nuttx/fs/fat.h
@@ -1,8 +1,8 @@
 /****************************************************************************
- * include/nuttx/fat.h
+ * include/nuttx/fs/fat.h
  *
- *   Copyright (C) 2007-2009 Gregory Nutt. All rights reserved.
- *   Author: Gregory Nutt <spudmonkey@racsa.co.cr>
+ *   Copyright (C) 2007-2009, 2012 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
@@ -33,8 +33,8 @@
  *
  ****************************************************************************/
 
-#ifndef __NUTTX_FAT_H
-#define __NUTTX_FAT_H
+#ifndef __INCLUDE_NUTTX_FS_FAT_H
+#define __INCLUDE_NUTTX_FS_FAT_H
 
 /****************************************************************************
  * Included Files
@@ -85,4 +85,4 @@ EXTERN int fat_setattrib(const char *path, fat_attrib_t setbits, fat_attrib_t cl
 }
 #endif
 
-#endif /* __NUTTX_FAT_H */
+#endif /* __INCLUDE_NUTTX_FS_FAT_H */
diff --git a/include/nuttx/fs.h b/include/nuttx/fs/fs.h
similarity index 98%
rename from include/nuttx/fs.h
rename to include/nuttx/fs/fs.h
index 11f6a862a3..5b62e69d8f 100644
--- a/include/nuttx/fs.h
+++ b/include/nuttx/fs/fs.h
@@ -1,8 +1,8 @@
 /****************************************************************************
- * include/nuttx/fs.h
+ * include/nuttx/fs/fs.h
  *
- *   Copyright (C) 2007-2009, 2011 Gregory Nutt. All rights reserved.
- *   Author: Gregory Nutt <spudmonkey@racsa.co.cr>
+ *   Copyright (C) 2007-2009, 2011-2012 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
@@ -33,8 +33,8 @@
  *
  ****************************************************************************/
 
-#ifndef __INCLUDE_NUTTX_FS_H
-#define __INCLUDE_NUTTX_FS_H
+#ifndef __INCLUDE_NUTTX_FS_FS_H
+#define __INCLUDE_NUTTX_FS_FS_H
 
 /****************************************************************************
  * Included Files
@@ -436,4 +436,4 @@ EXTERN ssize_t bchlib_write(FAR void *handle, FAR const char *buffer, size_t off
 }
 #endif
 
-#endif /* __INCLUDE_NUTTX_FS_H */
+#endif /* __INCLUDE_NUTTX_FS_FS_H */
diff --git a/include/nuttx/ioctl.h b/include/nuttx/fs/ioctl.h
similarity index 98%
rename from include/nuttx/ioctl.h
rename to include/nuttx/fs/ioctl.h
index c269b07720..8832f212e8 100644
--- a/include/nuttx/ioctl.h
+++ b/include/nuttx/fs/ioctl.h
@@ -1,5 +1,5 @@
 /****************************************************************************
- * include/nuttx/ioctl.h
+ * include/nuttx/fs/ioctl.h
  *
  *   Copyright (C) 2008, 2009, 2011-2012 Gregory Nutt. All rights reserved.
  *   Author: Gregory Nutt <gnutt@nuttx.org>
@@ -33,8 +33,8 @@
  *
  ****************************************************************************/
 
-#ifndef __NUTTX_IOCTL_H
-#define __NUTTX_IOCTL_H
+#ifndef __INCLUDE_NUTTX_FS_IOCTL_H
+#define __INCLUDE_NUTTX_FS_IOCTL_H
 
 /****************************************************************************
  * Included Files
@@ -220,4 +220,4 @@ extern "C" {
 }
 #endif
 
-#endif /* __NUTTX_IOCTL_H */
+#endif /* __INCLUDE_NUTTX_FS_IOCTL_H */
diff --git a/include/nuttx/mkfatfs.h b/include/nuttx/fs/mkfatfs.h
similarity index 95%
rename from include/nuttx/mkfatfs.h
rename to include/nuttx/fs/mkfatfs.h
index bcf25bb578..ccf5b76037 100644
--- a/include/nuttx/mkfatfs.h
+++ b/include/nuttx/fs/mkfatfs.h
@@ -1,8 +1,8 @@
 /****************************************************************************
- * include/nuttx/mkfat.h
+ * include/nuttx/fs/mkfatfs.h
  *
- *   Copyright (C) 2008-2009 Gregory Nutt. All rights reserved.
- *   Author: Gregory Nutt <spudmonkey@racsa.co.cr>
+ *   Copyright (C) 2008-2009, 2012 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
@@ -33,8 +33,8 @@
  *
  ****************************************************************************/
 
-#ifndef __NUTTX_MKFATFS_H
-#define __NUTTX_MKFATFS_H
+#ifndef __INCLUDE_NUTTX_FS_MKFATFS_H
+#define __INCLUDE_NUTTX_FS_MKFATFS_H
 
 /****************************************************************************
  * Included Files
@@ -142,4 +142,4 @@ EXTERN int mkfatfs(FAR const char *pathname, FAR struct fat_format_s *fmt);
 }
 #endif
 
-#endif /* __NUTTX_MKFATFS_H */
+#endif /* __INCLUDE_NUTTX_FS_MKFATFS_H */
diff --git a/include/nuttx/nxffs.h b/include/nuttx/fs/nxffs.h
similarity index 95%
rename from include/nuttx/nxffs.h
rename to include/nuttx/fs/nxffs.h
index 4d13436762..79c5b1d945 100644
--- a/include/nuttx/nxffs.h
+++ b/include/nuttx/fs/nxffs.h
@@ -1,8 +1,8 @@
 /****************************************************************************
- * include/nuttx/nxffs.h
+ * include/nuttx/fs/nxffs.h
  *
- *   Copyright (C) 2011 Gregory Nutt. All rights reserved.
- *   Author: Gregory Nutt <spudmonkey@racsa.co.cr>
+ *   Copyright (C) 2011-2012 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
@@ -33,15 +33,15 @@
  *
  ****************************************************************************/
 
-#ifndef __INCLUDE_NUTTX_NXFFS_H
-#define __INCLUDE_NUTTX_NXFFS_H
+#ifndef __INCLUDE_NUTTX_FS_NXFFS_H
+#define __INCLUDE_NUTTX_FS_NXFFS_H
 
 /****************************************************************************
  * Included Files
  ****************************************************************************/
 
 #include <nuttx/config.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Pre-Processor Definitions
@@ -147,4 +147,4 @@ EXTERN int nxffs_dump(FAR struct mtd_dev_s *mtd, bool verbose);
 }
 #endif
 
-#endif /* __INCLUDE_NUTTX_NXFFS_H */
+#endif /* __INCLUDE_NUTTX_FS_NXFFS_H */
diff --git a/include/nuttx/input/touchscreen.h b/include/nuttx/input/touchscreen.h
index de888e38d7..3f2ec74aac 100644
--- a/include/nuttx/input/touchscreen.h
+++ b/include/nuttx/input/touchscreen.h
@@ -50,7 +50,7 @@
  ************************************************************************************/
 
 #include <nuttx/config.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 #ifdef CONFIG_INPUT
 
diff --git a/include/nuttx/lib.h b/include/nuttx/lib.h
index 32910ad211..220af20304 100644
--- a/include/nuttx/lib.h
+++ b/include/nuttx/lib.h
@@ -42,7 +42,7 @@
  ****************************************************************************/
 
 #include <nuttx/config.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Pre-Processor Definitions
diff --git a/include/nuttx/mtd.h b/include/nuttx/mtd.h
index 4dc76e1ef1..585c1f2eaf 100644
--- a/include/nuttx/mtd.h
+++ b/include/nuttx/mtd.h
@@ -109,7 +109,7 @@ struct mtd_dev_s
    *  - MTDIOC_GEOMETRY:  Get MTD geometry
    *  - MTDIOC_XIPBASE:   Convert block to physical address for eXecute-In-Place
    *  - MTDIOC_BULKERASE: Erase the entire device
-   * (see include/nuttx/ioctl.h) 
+   * (see include/nuttx/fs/ioctl.h) 
    */
 
   int (*ioctl)(FAR struct mtd_dev_s *dev, int cmd, unsigned long arg);
diff --git a/include/nuttx/net/ioctl.h b/include/nuttx/net/ioctl.h
index 4022265196..4f8a49a7d6 100644
--- a/include/nuttx/net/ioctl.h
+++ b/include/nuttx/net/ioctl.h
@@ -40,7 +40,7 @@
  * Included Files
  ****************************************************************************/
 
-#include <nuttx/ioctl.h> /* _SIOCBASE, etc. */
+#include <nuttx/fs/ioctl.h> /* _SIOCBASE, etc. */
 
 /****************************************************************************
  * Definitions
diff --git a/include/nuttx/power/battery.h b/include/nuttx/power/battery.h
index 314f3287b4..5c341789fc 100644
--- a/include/nuttx/power/battery.h
+++ b/include/nuttx/power/battery.h
@@ -42,7 +42,7 @@
  ****************************************************************************/
 
 #include <nuttx/config.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 #include <stdbool.h>
 #include <semaphore.h>
diff --git a/include/nuttx/pwm.h b/include/nuttx/pwm.h
index 3ebea1c13d..3fc5f8cfd9 100644
--- a/include/nuttx/pwm.h
+++ b/include/nuttx/pwm.h
@@ -59,7 +59,7 @@
 
 #include <fixedmath.h>
 
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 #ifdef CONFIG_PWM
 
diff --git a/include/nuttx/regex.h b/include/nuttx/regex.h
index 15f44a7478..7c32af361f 100644
--- a/include/nuttx/regex.h
+++ b/include/nuttx/regex.h
@@ -42,7 +42,7 @@
  ****************************************************************************/
 
 #include <nuttx/config.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Pre-Processor Definitions
diff --git a/include/nuttx/sensors/lm75.h b/include/nuttx/sensors/lm75.h
index 43c90a466c..d34509ada5 100644
--- a/include/nuttx/sensors/lm75.h
+++ b/include/nuttx/sensors/lm75.h
@@ -41,7 +41,7 @@
  ****************************************************************************/
 
 #include <nuttx/config.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 /****************************************************************************
  * Pre-Processor Definitions
diff --git a/include/nuttx/sensors/qencoder.h b/include/nuttx/sensors/qencoder.h
index b1ca832598..d21fa12482 100644
--- a/include/nuttx/sensors/qencoder.h
+++ b/include/nuttx/sensors/qencoder.h
@@ -41,7 +41,7 @@
  ****************************************************************************/
 
 #include <nuttx/config.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 #ifdef CONFIG_QENCODER
 
diff --git a/include/nuttx/serial.h b/include/nuttx/serial.h
index 880bc1c01e..88faca8790 100644
--- a/include/nuttx/serial.h
+++ b/include/nuttx/serial.h
@@ -46,7 +46,7 @@
 #include <stdint.h>
 #include <stdbool.h>
 #include <semaphore.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /************************************************************************************
  * Definitions
diff --git a/include/nuttx/tioctl.h b/include/nuttx/tioctl.h
index 9d5663b42b..69d965ca8a 100644
--- a/include/nuttx/tioctl.h
+++ b/include/nuttx/tioctl.h
@@ -33,7 +33,7 @@
  *
  ********************************************************************************************/
 /* This function should not be included directly.  Rather, it should be included indirectly
- * via include/nuttx/ioctl.h.
+ * via include/nuttx/fs/ioctl.h.
  */
 
 #ifndef __INCLUDE_NUTTX_TIOCTL_H
diff --git a/include/nuttx/usb/cdcacm.h b/include/nuttx/usb/cdcacm.h
index 1c27f731f2..4722a2eb7f 100644
--- a/include/nuttx/usb/cdcacm.h
+++ b/include/nuttx/usb/cdcacm.h
@@ -41,7 +41,7 @@
  ****************************************************************************/
 
 #include <nuttx/config.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/usb/usb.h>
 
 /****************************************************************************
diff --git a/include/stdio.h b/include/stdio.h
index 8da720c259..b2b2ae9283 100644
--- a/include/stdio.h
+++ b/include/stdio.h
@@ -48,7 +48,7 @@
 #include <semaphore.h>
 #include <time.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Pre-processor Definitions
diff --git a/include/sys/ioctl.h b/include/sys/ioctl.h
index 73564dc5a7..3d1874869a 100644
--- a/include/sys/ioctl.h
+++ b/include/sys/ioctl.h
@@ -43,7 +43,7 @@
 /* Get NuttX configuration and NuttX-specific IOCTL definitions */
 
 #include <nuttx/config.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 
 /* Include network ioctls info */
 
diff --git a/include/sys/sockio.h b/include/sys/sockio.h
index e694259263..abfc2f562f 100644
--- a/include/sys/sockio.h
+++ b/include/sys/sockio.h
@@ -43,7 +43,7 @@
 /* Get NuttX configuration and NuttX-specific network IOCTL definitions */
 
 #include <nuttx/config.h>
-#include <nuttx/ioctl.h>
+#include <nuttx/fs/ioctl.h>
 #include <nuttx/net/ioctl.h>
 
 /****************************************************************************
diff --git a/lib/dirent/lib_readdirr.c b/lib/dirent/lib_readdirr.c
index 59a32566d9..47c5b9a7bd 100644
--- a/lib/dirent/lib_readdirr.c
+++ b/lib/dirent/lib_readdirr.c
@@ -43,7 +43,7 @@
 #include <dirent.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 /****************************************************************************
  * Private Functions
diff --git a/lib/dirent/lib_telldir.c b/lib/dirent/lib_telldir.c
index 5bc9a5fed1..3753b326e9 100644
--- a/lib/dirent/lib_telldir.c
+++ b/lib/dirent/lib_telldir.c
@@ -43,8 +43,8 @@
 #include <dirent.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
-#include <nuttx/dirent.h>
+#include <nuttx/fs/fs.h>
+#include <nuttx/fs/dirent.h>
 
 /****************************************************************************
  * Private Functions
diff --git a/lib/misc/lib_init.c b/lib/misc/lib_init.c
index 55bcbf0af2..fb246b1ad3 100644
--- a/lib/misc/lib_init.c
+++ b/lib/misc/lib_init.c
@@ -44,7 +44,7 @@
 #include <errno.h>
 
 #include <nuttx/kmalloc.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/lib.h>
 
 #include "lib_internal.h"
diff --git a/lib/misc/lib_streamsem.c b/lib/misc/lib_streamsem.c
index a8610382eb..3d86ab280e 100644
--- a/lib/misc/lib_streamsem.c
+++ b/lib/misc/lib_streamsem.c
@@ -44,7 +44,7 @@
 #include <assert.h>
 #include <semaphore.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "lib_internal.h"
 
diff --git a/lib/stdio/lib_fflush.c b/lib/stdio/lib_fflush.c
index c77ab686a9..e0278d0d25 100644
--- a/lib/stdio/lib_fflush.c
+++ b/lib/stdio/lib_fflush.c
@@ -44,7 +44,7 @@
 #include <fcntl.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "lib_internal.h"
 
diff --git a/lib/stdio/lib_fileno.c b/lib/stdio/lib_fileno.c
index 7366194ba8..ec25ce6d09 100644
--- a/lib/stdio/lib_fileno.c
+++ b/lib/stdio/lib_fileno.c
@@ -42,7 +42,7 @@
 #include <stdio.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #if CONFIG_NFILE_STREAMS > 0
 
diff --git a/lib/stdio/lib_libfflush.c b/lib/stdio/lib_libfflush.c
index 5da9c763df..ec1591e7a6 100644
--- a/lib/stdio/lib_libfflush.c
+++ b/lib/stdio/lib_libfflush.c
@@ -49,7 +49,7 @@
 #include <fcntl.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "lib_internal.h"
 
diff --git a/lib/stdio/lib_libflushall.c b/lib/stdio/lib_libflushall.c
index 0b95fc22d7..8de0c33096 100644
--- a/lib/stdio/lib_libflushall.c
+++ b/lib/stdio/lib_libflushall.c
@@ -43,7 +43,7 @@
 #include <fcntl.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "lib_internal.h"
 
diff --git a/lib/stdio/lib_libnoflush.c b/lib/stdio/lib_libnoflush.c
index 90e5f9f5cf..370a1e8f76 100644
--- a/lib/stdio/lib_libnoflush.c
+++ b/lib/stdio/lib_libnoflush.c
@@ -44,7 +44,7 @@
 #include <fcntl.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "lib_internal.h"
 
diff --git a/lib/stdio/lib_ungetc.c b/lib/stdio/lib_ungetc.c
index e27428fa44..73e5917295 100644
--- a/lib/stdio/lib_ungetc.c
+++ b/lib/stdio/lib_ungetc.c
@@ -45,7 +45,7 @@
 #include <stdio.h>
 #include <fcntl.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include "lib_internal.h"
 
 /****************************************************************************
diff --git a/sched/atexit.c b/sched/atexit.c
index da1be1c2ab..8a491aa146 100644
--- a/sched/atexit.c
+++ b/sched/atexit.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "os_internal.h"
 
diff --git a/sched/exit.c b/sched/exit.c
index 651fec8cb0..56258844fd 100644
--- a/sched/exit.c
+++ b/sched/exit.c
@@ -43,7 +43,7 @@
 #include <unistd.h>
 #include <debug.h>
 #include <errno.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include "os_internal.h"
 
 /****************************************************************************
diff --git a/sched/on_exit.c b/sched/on_exit.c
index 9824ec7353..965a3e805f 100644
--- a/sched/on_exit.c
+++ b/sched/on_exit.c
@@ -45,7 +45,7 @@
 #include <debug.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "os_internal.h"
 
diff --git a/sched/os_start.c b/sched/os_start.c
index e99f3c9880..889c28fb88 100644
--- a/sched/os_start.c
+++ b/sched/os_start.c
@@ -44,7 +44,7 @@
 
 #include  <nuttx/arch.h>
 #include  <nuttx/compiler.h>
-#include  <nuttx/fs.h>
+#include  <nuttx/fs/fs.h>
 #include  <nuttx/net/net.h>
 #include  <nuttx/lib.h>
 #include  <nuttx/kmalloc.h>
diff --git a/sched/sched_releasefiles.c b/sched/sched_releasefiles.c
index 699dfb7b14..dc08488dcc 100644
--- a/sched/sched_releasefiles.c
+++ b/sched/sched_releasefiles.c
@@ -40,7 +40,7 @@
 #include <nuttx/config.h>
 
 #include <sched.h>
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/net/net.h>
 #include <nuttx/lib.h>
 
diff --git a/sched/sched_setupidlefiles.c b/sched/sched_setupidlefiles.c
index a8827314c0..7b28396852 100644
--- a/sched/sched_setupidlefiles.c
+++ b/sched/sched_setupidlefiles.c
@@ -46,7 +46,7 @@
 #include <errno.h>
 #include <debug.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/net/net.h>
 
 #include "os_internal.h"
diff --git a/sched/sched_setuppthreadfiles.c b/sched/sched_setuppthreadfiles.c
index 6af6e8a664..75e20ef0a6 100644
--- a/sched/sched_setuppthreadfiles.c
+++ b/sched/sched_setuppthreadfiles.c
@@ -41,7 +41,7 @@
 
 #include <sched.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/net/net.h>
 #include <nuttx/lib.h>
 
diff --git a/sched/sched_setupstreams.c b/sched/sched_setupstreams.c
index 96d3c39394..0706e1188c 100644
--- a/sched/sched_setupstreams.c
+++ b/sched/sched_setupstreams.c
@@ -42,7 +42,7 @@
 #include <sched.h>
 #include <fcntl.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/net/net.h>
 #include <nuttx/lib.h>
 
diff --git a/sched/sched_setuptaskfiles.c b/sched/sched_setuptaskfiles.c
index 2b7e407637..3b75fa3509 100644
--- a/sched/sched_setuptaskfiles.c
+++ b/sched/sched_setuptaskfiles.c
@@ -42,7 +42,7 @@
 #include <sched.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 #include <nuttx/net/net.h>
 
 #include "os_internal.h"
diff --git a/sched/task_exithook.c b/sched/task_exithook.c
index 7dc07e79f1..44073165a8 100644
--- a/sched/task_exithook.c
+++ b/sched/task_exithook.c
@@ -44,7 +44,7 @@
 #include <debug.h>
 #include <errno.h>
 
-#include <nuttx/fs.h>
+#include <nuttx/fs/fs.h>
 
 #include "os_internal.h"
 #include "sig_internal.h"
diff --git a/syscall/syscall.csv b/syscall/syscall.csv
index 2499cd4ab3..bff8c50cab 100644
--- a/syscall/syscall.csv
+++ b/syscall/syscall.csv
@@ -13,7 +13,7 @@
 "dup2","unistd.h","CONFIG_NFILE_DESCRIPTORS > 0","int","int","int"
 "exit","stdlib.h","","void","int"
 "fcntl","fcntl.h","CONFIG_NFILE_DESCRIPTORS > 0","int","int","int","..."
-"fs_fdopen","nuttx/fs.h","CONFIG_NFILE_DESCRIPTORS > 0 && CONFIG_NFILE_STREAMS > 0","FAR struct file_struct*","int","int","FAR _TCB*"
+"fs_fdopen","nuttx/fs/fs.h","CONFIG_NFILE_DESCRIPTORS > 0 && CONFIG_NFILE_STREAMS > 0","FAR struct file_struct*","int","int","FAR _TCB*"
 "fsync","unistd.h","CONFIG_NFILE_DESCRIPTORS > 0 && !defined(CONFIG_DISABLE_MOUNTPOINT)","int","int"
 "get_errno","errno.h","","int"
 "getenv","stdlib.h","!defined(CONFIG_DISABLE_ENVIRON)","FAR char*","FAR const char*"