diff --git a/sw/Makefile b/sw/kernel/Makefile
similarity index 89%
rename from sw/Makefile
rename to sw/kernel/Makefile
index 1e984c9..dd043a4 100644
--- a/sw/Makefile
+++ b/sw/kernel/Makefile
@@ -15,8 +15,7 @@ LISTS=lists
 TESTS=tests
 
 SRCS=$(wildcard *.s) $(wildcard *.c)
-SRCS+=$(wildcard filesystem/*.s) $(wildcard filesystem/*.c)
-SRCS+=$(wildcard devices/*.s) $(wildcard devices/*.c)
+SRCS+=$(filter-out $(wildcard tests/*), $(wildcard **/*.s)) $(filter-out $(wildcard tests/*), $(wildcard **/*.c))
 OBJS+=$(patsubst %.s,%.o,$(filter %s,$(SRCS)))
 OBJS+=$(patsubst %.c,%.o,$(filter %c,$(SRCS)))
 
@@ -47,6 +46,7 @@ $(BIN): $(OBJS)
 	$(CC) $(CFLAGS) -l $(LISTS)/$<.list -c $< -o $@
 
 $(LISTS):
+	$(info $$SRCS is [${SRCS}])
 	mkdir -p $(addprefix $(LISTS)/,$(sort $(dir $(SRCS))))
 	mkdir $(LISTS)/$(sort $(dir $(TEST_SRCS)))
 
diff --git a/sw/boot.s b/sw/kernel/boot.s
similarity index 100%
rename from sw/boot.s
rename to sw/kernel/boot.s
diff --git a/sw/devices/board_io.h b/sw/kernel/devices/board_io.h
similarity index 100%
rename from sw/devices/board_io.h
rename to sw/kernel/devices/board_io.h
diff --git a/sw/devices/board_io.s b/sw/kernel/devices/board_io.s
similarity index 100%
rename from sw/devices/board_io.s
rename to sw/kernel/devices/board_io.s
diff --git a/sw/devices/conio.s b/sw/kernel/devices/conio.s
similarity index 100%
rename from sw/devices/conio.s
rename to sw/kernel/devices/conio.s
diff --git a/sw/devices/interrupt.h b/sw/kernel/devices/interrupt.h
similarity index 100%
rename from sw/devices/interrupt.h
rename to sw/kernel/devices/interrupt.h
diff --git a/sw/devices/interrupt.s b/sw/kernel/devices/interrupt.s
similarity index 100%
rename from sw/devices/interrupt.s
rename to sw/kernel/devices/interrupt.s
diff --git a/sw/devices/io.inc65 b/sw/kernel/devices/io.inc65
similarity index 100%
rename from sw/devices/io.inc65
rename to sw/kernel/devices/io.inc65
diff --git a/sw/devices/mapper.h b/sw/kernel/devices/mapper.h
similarity index 100%
rename from sw/devices/mapper.h
rename to sw/kernel/devices/mapper.h
diff --git a/sw/devices/mapper.s b/sw/kernel/devices/mapper.s
similarity index 100%
rename from sw/devices/mapper.s
rename to sw/kernel/devices/mapper.s
diff --git a/sw/devices/sd_card.c b/sw/kernel/devices/sd_card.c
similarity index 100%
rename from sw/devices/sd_card.c
rename to sw/kernel/devices/sd_card.c
diff --git a/sw/devices/sd_card.h b/sw/kernel/devices/sd_card.h
similarity index 100%
rename from sw/devices/sd_card.h
rename to sw/kernel/devices/sd_card.h
diff --git a/sw/devices/sd_card_asm.s b/sw/kernel/devices/sd_card_asm.s
similarity index 100%
rename from sw/devices/sd_card_asm.s
rename to sw/kernel/devices/sd_card_asm.s
diff --git a/sw/devices/uart.h b/sw/kernel/devices/uart.h
similarity index 100%
rename from sw/devices/uart.h
rename to sw/kernel/devices/uart.h
diff --git a/sw/devices/uart.s b/sw/kernel/devices/uart.s
similarity index 100%
rename from sw/devices/uart.s
rename to sw/kernel/devices/uart.s
diff --git a/sw/exec.c b/sw/kernel/exec.c
similarity index 100%
rename from sw/exec.c
rename to sw/kernel/exec.c
diff --git a/sw/exec.h b/sw/kernel/exec.h
similarity index 100%
rename from sw/exec.h
rename to sw/kernel/exec.h
diff --git a/sw/filesystem/fat.c b/sw/kernel/filesystem/fat.c
similarity index 100%
rename from sw/filesystem/fat.c
rename to sw/kernel/filesystem/fat.c
diff --git a/sw/filesystem/fat.h b/sw/kernel/filesystem/fat.h
similarity index 100%
rename from sw/filesystem/fat.h
rename to sw/kernel/filesystem/fat.h
diff --git a/sw/filesystem/o65.c b/sw/kernel/filesystem/o65.c
similarity index 100%
rename from sw/filesystem/o65.c
rename to sw/kernel/filesystem/o65.c
diff --git a/sw/filesystem/o65.h b/sw/kernel/filesystem/o65.h
similarity index 100%
rename from sw/filesystem/o65.h
rename to sw/kernel/filesystem/o65.h
diff --git a/sw/irq.c b/sw/kernel/irq.c
similarity index 100%
rename from sw/irq.c
rename to sw/kernel/irq.c
diff --git a/sw/link.ld b/sw/kernel/link.ld
similarity index 100%
rename from sw/link.ld
rename to sw/kernel/link.ld
diff --git a/sw/main.c b/sw/kernel/main.c
similarity index 100%
rename from sw/main.c
rename to sw/kernel/main.c
diff --git a/sw/tests/test_main.c b/sw/kernel/tests/test_main.c
similarity index 95%
rename from sw/tests/test_main.c
rename to sw/kernel/tests/test_main.c
index 0ce03a9..99e3dd8 100644
--- a/sw/tests/test_main.c
+++ b/sw/kernel/tests/test_main.c
@@ -1,8 +1,8 @@
 #include <stdio.h>
 
-#include "board_io.h"
-#include "uart.h"
-#include "interrupt.h"
+#include "devices/board_io.h"
+#include "devices/uart.h"
+#include "devices/interrupt.h"
 
 int main(void)
 {
diff --git a/sw/vectors.s b/sw/kernel/vectors.s
similarity index 100%
rename from sw/vectors.s
rename to sw/kernel/vectors.s