diff --git a/Makefile.objs b/Makefile.objs
index 1c88fc1..3b777c8 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 7e26082..05d33cc 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 0000000..5baeb53
--- /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