diff --git a/Makefile b/Makefile
index 5918213..b9ff2eb 100644
--- a/Makefile
+++ b/Makefile
@@ -92,6 +92,7 @@ net-nested-$(CONFIG_POSIX) += tap.o
 net-nested-$(CONFIG_WIN32) += tap-win32.o
 net-nested-$(CONFIG_BSD) += tap-bsd.o
 net-nested-$(CONFIG_SOLARIS) += tap-solaris.o
+net-nested-$(CONFIG_AIX) += tap-aix.o
 net-obj-y += $(addprefix net/, $(net-nested-y))
 
 ######################################################################
diff --git a/net.c b/net.c
index 365305a..661bbc1 100644
--- a/net.c
+++ b/net.c
@@ -2425,7 +2425,6 @@ static struct {
             { /* end of list */ }
         },
 #endif
-#ifndef _AIX
     }, {
         .type = "tap",
         .init = net_init_tap,
@@ -2461,7 +2460,6 @@ static struct {
 #endif /* _WIN32 */
             { /* end of list */ }
         },
-#endif /* _AIX */
     }, {
         .type = "socket",
         .init = net_init_socket,
diff --git a/net/tap-aix.c b/net/tap-aix.c
new file mode 100644
index 0000000..5ec3b2c
--- /dev/null
+++ b/net/tap-aix.c
@@ -0,0 +1,32 @@
+/*
+ * QEMU System Emulator
+ *
+ * Copyright (c) 2003-2008 Fabrice Bellard
+ *
+ * Permission is hereby granted, free of charge, to any person obtaining a copy
+ * of this software and associated documentation files (the "Software"), to deal
+ * in the Software without restriction, including without limitation the rights
+ * to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+ * copies of the Software, and to permit persons to whom the Software is
+ * furnished to do so, subject to the following conditions:
+ *
+ * The above copyright notice and this permission notice shall be included in
+ * all copies or substantial portions of the Software.
+ *
+ * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+ * IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+ * FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL
+ * THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+ * LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+ * OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN
+ * THE SOFTWARE.
+ */
+
+#include "net/tap.h"
+#include <stdio.h>
+
+int tap_open(char *ifname, int ifname_size, int *vnet_hdr, int vnet_hdr_required)
+{
+    fprintf(stderr, "no tap on AIX\n");
+    return -1;
+}
diff --git a/net/tap.c b/net/tap.c
index 056fefe..560e0e4 100644
--- a/net/tap.c
+++ b/net/tap.c
@@ -42,8 +42,6 @@
 #include "net/tap-linux.h"
 #endif
 
-#if !defined(_AIX)
-
 /* Maximum GSO packet size (64k) plus plenty of room for
  * the ethernet and virtio_net headers
  */
@@ -349,13 +347,6 @@ static TAPState *net_tap_fd_init(VLANState *vlan,
     return s;
 }
 
-#ifdef _AIX
-int tap_open(char *ifname, int ifname_size, int *vnet_hdr, int vnet_hdr_required)
-{
-    fprintf (stderr, "no tap on AIX\n");
-    return -1;
-}
-#else
 int tap_open(char *ifname, int ifname_size, int *vnet_hdr, int vnet_hdr_required)
 {
     struct ifreq ifr;
@@ -400,7 +391,6 @@ int tap_open(char *ifname, int ifname_size, int *vnet_hdr, int vnet_hdr_required
     fcntl(fd, F_SETFL, O_NONBLOCK);
     return fd;
 }
-#endif
 
 static int launch_script(const char *setup_script, const char *ifname, int fd)
 {
@@ -551,5 +541,3 @@ int net_init_tap(QemuOpts *opts, Monitor *mon, const char *name, VLANState *vlan
 
     return 0;
 }
-
-#endif /* !defined(_AIX) */