diff --git a/MAINTAINERS b/MAINTAINERS
index fbafbb6..1bd9fbd 100644
--- a/MAINTAINERS
+++ b/MAINTAINERS
@@ -3424,7 +3424,7 @@
 M:	Ralf Baechle <ralf@linux-mips.org>
 L:	linux-mips@linux-mips.org
 S:	Maintained
-F:	drivers/net/ioc3-eth.c
+F:	drivers/net/ethernet/sgi/ioc3-eth.c
 
 IOC3 SERIAL DRIVER
 M:	Pat Gefre <pfg@sgi.com>
diff --git a/drivers/net/Kconfig b/drivers/net/Kconfig
index 0cb136c..aec74ad 100644
--- a/drivers/net/Kconfig
+++ b/drivers/net/Kconfig
@@ -244,16 +244,6 @@
 	  If you have a Mikrotik RouterBoard 500 or IDT RC32434
 	  based system say Y. Otherwise say N.
 
-config SGI_IOC3_ETH
-	bool "SGI IOC3 Ethernet"
-	depends on PCI && SGI_IP27
-	select CRC32
-	select MII
-	help
-	  If you have a network (Ethernet) card of this type, say Y and read
-	  the Ethernet-HOWTO, available from
-	  <http://www.tldp.org/docs.html#howto>.
-
 config MIPS_SIM_NET
 	tristate "MIPS simulator Network device"
 	depends on MIPS_SIM
@@ -262,10 +252,6 @@
 	  emulated by the MIPS Simulator.
 	  If you are not using a MIPSsim or are unsure, say N.
 
-config SGI_O2MACE_ETH
-	tristate "SGI O2 MACE Fast Ethernet support"
-	depends on SGI_IP32=y
-
 config SH_ETH
 	tristate "Renesas SuperH Ethernet support"
 	depends on SUPERH && \
diff --git a/drivers/net/Makefile b/drivers/net/Makefile
index 8a56733..c98e1ad 100644
--- a/drivers/net/Makefile
+++ b/drivers/net/Makefile
@@ -103,7 +103,6 @@
 obj-$(CONFIG_MACVTAP) += macvtap.o
 obj-$(CONFIG_DEFXX) += defxx.o
 obj-$(CONFIG_SGISEEQ) += sgiseeq.o
-obj-$(CONFIG_SGI_O2MACE_ETH) += meth.o
 obj-$(CONFIG_AT1700) += at1700.o
 obj-$(CONFIG_CPMAC) += cpmac.o
 
@@ -111,7 +110,6 @@
 obj-$(CONFIG_EQUALIZER) += eql.o
 obj-$(CONFIG_KORINA) += korina.o
 obj-$(CONFIG_MIPS_SIM_NET) += mipsnet.o
-obj-$(CONFIG_SGI_IOC3_ETH) += ioc3-eth.o
 obj-$(CONFIG_TUN) += tun.o
 obj-$(CONFIG_VETH) += veth.o
 obj-$(CONFIG_NET_NETX) += netx-eth.o
diff --git a/drivers/net/ethernet/Kconfig b/drivers/net/ethernet/Kconfig
index ed42850..7d25fa4 100644
--- a/drivers/net/ethernet/Kconfig
+++ b/drivers/net/ethernet/Kconfig
@@ -37,6 +37,7 @@
 source "drivers/net/ethernet/racal/Kconfig"
 source "drivers/net/ethernet/realtek/Kconfig"
 source "drivers/net/ethernet/sfc/Kconfig"
+source "drivers/net/ethernet/sgi/Kconfig"
 source "drivers/net/ethernet/smsc/Kconfig"
 source "drivers/net/ethernet/stmicro/Kconfig"
 source "drivers/net/ethernet/sun/Kconfig"
diff --git a/drivers/net/ethernet/Makefile b/drivers/net/ethernet/Makefile
index 3de8249..ec58715 100644
--- a/drivers/net/ethernet/Makefile
+++ b/drivers/net/ethernet/Makefile
@@ -28,6 +28,7 @@
 obj-$(CONFIG_NET_VENDOR_RACAL) += racal/
 obj-$(CONFIG_NET_VENDOR_REALTEK) += realtek/
 obj-$(CONFIG_SFC) += sfc/
+obj-$(CONFIG_NET_VENDOR_SGI) += sgi/
 obj-$(CONFIG_NET_VENDOR_SMSC) += smsc/
 obj-$(CONFIG_NET_VENDOR_STMICRO) += stmicro/
 obj-$(CONFIG_NET_VENDOR_SUN) += sun/
diff --git a/drivers/net/ethernet/sgi/Kconfig b/drivers/net/ethernet/sgi/Kconfig
new file mode 100644
index 0000000..3098594
--- /dev/null
+++ b/drivers/net/ethernet/sgi/Kconfig
@@ -0,0 +1,34 @@
+#
+# SGI device configuration
+#
+
+config NET_VENDOR_SGI
+	bool "SGI devices"
+	depends on (PCI && SGI_IP27) || SGI_IP32
+	---help---
+	  If you have a network (Ethernet) card belonging to this class, say Y
+	  and read the Ethernet-HOWTO, available from
+	  <http://www.tldp.org/docs.html#howto>.
+
+	  Note that the answer to this question doesn't directly affect the
+	  kernel: saying N will just cause the configurator to skip all
+	  the questions about SGI devices. If you say Y, you will be asked for
+	  your specific card in the following questions.
+
+if NET_VENDOR_SGI
+
+config SGI_IOC3_ETH
+	bool "SGI IOC3 Ethernet"
+	depends on PCI && SGI_IP27
+	select CRC32
+	select MII
+	---help---
+	  If you have a network (Ethernet) card of this type, say Y and read
+	  the Ethernet-HOWTO, available from
+	  <http://www.tldp.org/docs.html#howto>.
+
+config SGI_O2MACE_ETH
+	tristate "SGI O2 MACE Fast Ethernet support"
+	depends on SGI_IP32=y
+
+endif # NET_VENDOR_SGI
diff --git a/drivers/net/ethernet/sgi/Makefile b/drivers/net/ethernet/sgi/Makefile
new file mode 100644
index 0000000..e5bedd2
--- /dev/null
+++ b/drivers/net/ethernet/sgi/Makefile
@@ -0,0 +1,6 @@
+#
+# Makefile for the SGI device drivers.
+#
+
+obj-$(CONFIG_SGI_O2MACE_ETH) += meth.o
+obj-$(CONFIG_SGI_IOC3_ETH) += ioc3-eth.o
diff --git a/drivers/net/ioc3-eth.c b/drivers/net/ethernet/sgi/ioc3-eth.c
similarity index 100%
rename from drivers/net/ioc3-eth.c
rename to drivers/net/ethernet/sgi/ioc3-eth.c
diff --git a/drivers/net/meth.c b/drivers/net/ethernet/sgi/meth.c
similarity index 100%
rename from drivers/net/meth.c
rename to drivers/net/ethernet/sgi/meth.c
diff --git a/drivers/net/meth.h b/drivers/net/ethernet/sgi/meth.h
similarity index 100%
rename from drivers/net/meth.h
rename to drivers/net/ethernet/sgi/meth.h