diff --git a/drivers/net/Makefile b/drivers/net/Makefile
index ba06c1c0db8b64508c015a3cd99b3e389c0e63b3..f8444f439a659332de1a3e6725beae2072643711 100644
--- a/drivers/net/Makefile
+++ b/drivers/net/Makefile
@@ -160,7 +160,7 @@ obj-$(CONFIG_PPP_DEFLATE) += ppp_deflate.o
 obj-$(CONFIG_PPP_BSDCOMP) += bsd_comp.o
 obj-$(CONFIG_PPP_MPPE) += ppp_mppe.o
 obj-$(CONFIG_PPPOE) += pppox.o pppoe.o
-obj-$(CONFIG_PPPOL2TP) += pppox.o pppol2tp.o
+obj-$(CONFIG_PPPOL2TP) += pppox.o
 
 obj-$(CONFIG_SLIP) += slip.o
 obj-$(CONFIG_SLHC) += slhc.o
diff --git a/net/Makefile b/net/Makefile
index a5eae27aa42d95f3d47d560045a1bf4dd88c261c..13ca77e0eb083a74cbc8c9deeb9947a2c4846500 100644
--- a/net/Makefile
+++ b/net/Makefile
@@ -40,6 +40,7 @@ obj-$(CONFIG_BT)		+= bluetooth/
 obj-$(CONFIG_SUNRPC)		+= sunrpc/
 obj-$(CONFIG_AF_RXRPC)		+= rxrpc/
 obj-$(CONFIG_ATM)		+= atm/
+obj-$(CONFIG_PPPOL2TP)		+= l2tp/
 obj-$(CONFIG_DECNET)		+= decnet/
 obj-$(CONFIG_ECONET)		+= econet/
 obj-$(CONFIG_PHONET)		+= phonet/
diff --git a/net/l2tp/Makefile b/net/l2tp/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..9af41e898a0421ed00a2916b7abcb2d999fd423c
--- /dev/null
+++ b/net/l2tp/Makefile
@@ -0,0 +1,5 @@
+#
+# Makefile for the L2TP.
+#
+
+obj-$(CONFIG_PPPOL2TP) += pppol2tp.o
diff --git a/drivers/net/pppol2tp.c b/net/l2tp/pppol2tp.c
similarity index 100%
rename from drivers/net/pppol2tp.c
rename to net/l2tp/pppol2tp.c