diff --git a/drivers/net/Kconfig b/drivers/net/Kconfig
index 572ddf2..c83a1c0 100644
--- a/drivers/net/Kconfig
+++ b/drivers/net/Kconfig
@@ -221,21 +221,6 @@
 
 if NET_ETHERNET
 
-config SH_ETH
-	tristate "Renesas SuperH Ethernet support"
-	depends on SUPERH && \
-		(CPU_SUBTYPE_SH7710 || CPU_SUBTYPE_SH7712 || \
-		 CPU_SUBTYPE_SH7763 || CPU_SUBTYPE_SH7619 || \
-		 CPU_SUBTYPE_SH7724 || CPU_SUBTYPE_SH7757)
-	select CRC32
-	select MII
-	select MDIO_BITBANG
-	select PHYLIB
-	help
-	  Renesas SuperH Ethernet device driver.
-	  This driver supporting CPUs are:
-		- SH7710, SH7712, SH7763, SH7619, SH7724, and SH7757.
-
 config NET_PCI
 	bool "EISA, VLB, PCI and on board controllers"
 	depends on ISA || EISA || PCI
diff --git a/drivers/net/Makefile b/drivers/net/Makefile
index 8fa5b60..620abd7 100644
--- a/drivers/net/Makefile
+++ b/drivers/net/Makefile
@@ -18,7 +18,6 @@
 
 obj-$(CONFIG_SKFP) += skfp/
 obj-$(CONFIG_RIONET) += rionet.o
-obj-$(CONFIG_SH_ETH) += sh_eth.o
 
 #
 # end link order section
diff --git a/drivers/net/ethernet/Kconfig b/drivers/net/ethernet/Kconfig
index 6e36196..df8940d 100644
--- a/drivers/net/ethernet/Kconfig
+++ b/drivers/net/ethernet/Kconfig
@@ -133,6 +133,7 @@
 source "drivers/net/ethernet/qlogic/Kconfig"
 source "drivers/net/ethernet/racal/Kconfig"
 source "drivers/net/ethernet/realtek/Kconfig"
+source "drivers/net/ethernet/renesas/Kconfig"
 source "drivers/net/ethernet/rdc/Kconfig"
 
 config S6GMAC
diff --git a/drivers/net/ethernet/Makefile b/drivers/net/ethernet/Makefile
index c274820..09f26b6 100644
--- a/drivers/net/ethernet/Makefile
+++ b/drivers/net/ethernet/Makefile
@@ -53,6 +53,7 @@
 obj-$(CONFIG_NET_VENDOR_QLOGIC) += qlogic/
 obj-$(CONFIG_NET_VENDOR_RACAL) += racal/
 obj-$(CONFIG_NET_VENDOR_REALTEK) += realtek/
+obj-$(CONFIG_SH_ETH) += renesas/
 obj-$(CONFIG_NET_VENDOR_RDC) += rdc/
 obj-$(CONFIG_S6GMAC) += s6gmac.o
 obj-$(CONFIG_NET_VENDOR_SEEQ) += seeq/
diff --git a/drivers/net/ethernet/renesas/Kconfig b/drivers/net/ethernet/renesas/Kconfig
new file mode 100644
index 0000000..f57ae23
--- /dev/null
+++ b/drivers/net/ethernet/renesas/Kconfig
@@ -0,0 +1,18 @@
+#
+# Renesas device configuration
+#
+
+config SH_ETH
+	tristate "Renesas SuperH Ethernet support"
+	depends on SUPERH && \
+		(CPU_SUBTYPE_SH7710 || CPU_SUBTYPE_SH7712 || \
+		 CPU_SUBTYPE_SH7763 || CPU_SUBTYPE_SH7619 || \
+		 CPU_SUBTYPE_SH7724 || CPU_SUBTYPE_SH7757)
+	select CRC32
+	select MII
+	select MDIO_BITBANG
+	select PHYLIB
+	---help---
+	  Renesas SuperH Ethernet device driver.
+	  This driver supporting CPUs are:
+		- SH7710, SH7712, SH7763, SH7619, SH7724, and SH7757.
diff --git a/drivers/net/ethernet/renesas/Makefile b/drivers/net/ethernet/renesas/Makefile
new file mode 100644
index 0000000..1c278a8
--- /dev/null
+++ b/drivers/net/ethernet/renesas/Makefile
@@ -0,0 +1,5 @@
+#
+# Makefile for the Renesas device drivers.
+#
+
+obj-$(CONFIG_SH_ETH) += sh_eth.o
diff --git a/drivers/net/sh_eth.c b/drivers/net/ethernet/renesas/sh_eth.c
similarity index 100%
rename from drivers/net/sh_eth.c
rename to drivers/net/ethernet/renesas/sh_eth.c
diff --git a/drivers/net/sh_eth.h b/drivers/net/ethernet/renesas/sh_eth.h
similarity index 100%
rename from drivers/net/sh_eth.h
rename to drivers/net/ethernet/renesas/sh_eth.h