diff --git a/Makefile.objs b/Makefile.objs
index 1c88fc1451..3b777c822e 100644
--- a/Makefile.objs
+++ b/Makefile.objs
@@ -29,16 +29,7 @@ universal-obj-y += $(hw-core-obj-y)
 
 #######################################################################
 # util-obj-y is code depending on the OS (win32 vs posix)
-util-obj-y = osdep.o cutils.o qemu-timer-common.o
-util-obj-$(CONFIG_WIN32) += oslib-win32.o qemu-thread-win32.o event_notifier-win32.o
-util-obj-$(CONFIG_POSIX) += oslib-posix.o qemu-thread-posix.o event_notifier-posix.o
-util-obj-y += envlist.o path.o host-utils.o cache-utils.o module.o
-util-obj-y += bitmap.o bitops.o
-util-obj-y += acl.o
-util-obj-y += error.o qemu-error.o
-util-obj-$(CONFIG_POSIX) += compatfd.o
-util-obj-y += iov.o aes.o qemu-config.o qemu-sockets.o uri.o notify.o
-util-obj-y += qemu-option.o qemu-progress.o
+util-obj-y += util/
 
 #######################################################################
 # coroutines
@@ -177,6 +168,7 @@ QEMU_CFLAGS+=$(GLIB_CFLAGS)
 
 nested-vars += \
 	stub-obj-y \
+	util-obj-y \
 	qga-obj-y \
 	qom-obj-y \
 	qapi-obj-y \
diff --git a/libcacard/Makefile b/libcacard/Makefile
index 63295f5ae6..c658d3a9b7 100644
--- a/libcacard/Makefile
+++ b/libcacard/Makefile
@@ -4,9 +4,9 @@ TOOLS += vscclient$(EXESUF)
 
 # objects linked into a shared library, built with libtool with -fPIC if required
 libcacard-obj-y = $(trace-obj-y) $(stub-obj-y) $(libcacard-y)
-libcacard-obj-y += osdep.o cutils.o qemu-timer-common.o error.o
-libcacard-obj-$(CONFIG_WIN32) += oslib-win32.o qemu-thread-win32.o
-libcacard-obj-$(CONFIG_POSIX) += oslib-posix.o qemu-thread-posix.o
+libcacard-obj-y += util/osdep.o util/cutils.o util/qemu-timer-common.o util/error.o
+libcacard-obj-$(CONFIG_WIN32) += util/oslib-win32.o util/qemu-thread-win32.o
+libcacard-obj-$(CONFIG_POSIX) += util/oslib-posix.o util/qemu-thread-posix.o
 
 libcacard-lobj-y=$(patsubst %.o,%.lo,$(libcacard-obj-y))
 
diff --git a/util/Makefile.objs b/util/Makefile.objs
new file mode 100644
index 0000000000..5baeb53af6
--- /dev/null
+++ b/util/Makefile.objs
@@ -0,0 +1,10 @@
+util-obj-y = osdep.o cutils.o qemu-timer-common.o
+util-obj-$(CONFIG_WIN32) += oslib-win32.o qemu-thread-win32.o event_notifier-win32.o
+util-obj-$(CONFIG_POSIX) += oslib-posix.o qemu-thread-posix.o event_notifier-posix.o
+util-obj-y += envlist.o path.o host-utils.o cache-utils.o module.o
+util-obj-y += bitmap.o bitops.o
+util-obj-y += acl.o
+util-obj-y += error.o qemu-error.o
+util-obj-$(CONFIG_POSIX) += compatfd.o
+util-obj-y += iov.o aes.o qemu-config.o qemu-sockets.o uri.o notify.o
+util-obj-y += qemu-option.o qemu-progress.o
diff --git a/acl.c b/util/acl.c
similarity index 100%
rename from acl.c
rename to util/acl.c
diff --git a/aes.c b/util/aes.c
similarity index 100%
rename from aes.c
rename to util/aes.c
diff --git a/bitmap.c b/util/bitmap.c
similarity index 100%
rename from bitmap.c
rename to util/bitmap.c
diff --git a/bitops.c b/util/bitops.c
similarity index 100%
rename from bitops.c
rename to util/bitops.c
diff --git a/cache-utils.c b/util/cache-utils.c
similarity index 100%
rename from cache-utils.c
rename to util/cache-utils.c
diff --git a/compatfd.c b/util/compatfd.c
similarity index 100%
rename from compatfd.c
rename to util/compatfd.c
diff --git a/cutils.c b/util/cutils.c
similarity index 100%
rename from cutils.c
rename to util/cutils.c
diff --git a/envlist.c b/util/envlist.c
similarity index 100%
rename from envlist.c
rename to util/envlist.c
diff --git a/error.c b/util/error.c
similarity index 100%
rename from error.c
rename to util/error.c
diff --git a/event_notifier-posix.c b/util/event_notifier-posix.c
similarity index 100%
rename from event_notifier-posix.c
rename to util/event_notifier-posix.c
diff --git a/event_notifier-win32.c b/util/event_notifier-win32.c
similarity index 100%
rename from event_notifier-win32.c
rename to util/event_notifier-win32.c
diff --git a/host-utils.c b/util/host-utils.c
similarity index 100%
rename from host-utils.c
rename to util/host-utils.c
diff --git a/iov.c b/util/iov.c
similarity index 100%
rename from iov.c
rename to util/iov.c
diff --git a/module.c b/util/module.c
similarity index 100%
rename from module.c
rename to util/module.c
diff --git a/notify.c b/util/notify.c
similarity index 100%
rename from notify.c
rename to util/notify.c
diff --git a/osdep.c b/util/osdep.c
similarity index 100%
rename from osdep.c
rename to util/osdep.c
diff --git a/oslib-posix.c b/util/oslib-posix.c
similarity index 100%
rename from oslib-posix.c
rename to util/oslib-posix.c
diff --git a/oslib-win32.c b/util/oslib-win32.c
similarity index 100%
rename from oslib-win32.c
rename to util/oslib-win32.c
diff --git a/path.c b/util/path.c
similarity index 100%
rename from path.c
rename to util/path.c
diff --git a/qemu-config.c b/util/qemu-config.c
similarity index 100%
rename from qemu-config.c
rename to util/qemu-config.c
diff --git a/qemu-error.c b/util/qemu-error.c
similarity index 100%
rename from qemu-error.c
rename to util/qemu-error.c
diff --git a/qemu-option.c b/util/qemu-option.c
similarity index 100%
rename from qemu-option.c
rename to util/qemu-option.c
diff --git a/qemu-progress.c b/util/qemu-progress.c
similarity index 100%
rename from qemu-progress.c
rename to util/qemu-progress.c
diff --git a/qemu-sockets.c b/util/qemu-sockets.c
similarity index 100%
rename from qemu-sockets.c
rename to util/qemu-sockets.c
diff --git a/qemu-thread-posix.c b/util/qemu-thread-posix.c
similarity index 100%
rename from qemu-thread-posix.c
rename to util/qemu-thread-posix.c
diff --git a/qemu-thread-win32.c b/util/qemu-thread-win32.c
similarity index 100%
rename from qemu-thread-win32.c
rename to util/qemu-thread-win32.c
diff --git a/qemu-timer-common.c b/util/qemu-timer-common.c
similarity index 100%
rename from qemu-timer-common.c
rename to util/qemu-timer-common.c
diff --git a/uri.c b/util/uri.c
similarity index 100%
rename from uri.c
rename to util/uri.c