diff --git a/drivers/net/can/Makefile b/drivers/net/can/Makefile
index 22164300122d5dea33e0b809ae5bc7a57a0857ae..a2b4463d84802584dd0b99707a0e5952435e1520 100644
--- a/drivers/net/can/Makefile
+++ b/drivers/net/can/Makefile
@@ -7,12 +7,7 @@ obj-$(CONFIG_CAN_VCAN)		+= vcan.o
 obj-$(CONFIG_CAN_VXCAN)		+= vxcan.o
 obj-$(CONFIG_CAN_SLCAN)		+= slcan.o
 
-obj-$(CONFIG_CAN_DEV)		+= can-dev.o
-can-dev-y			+= dev.o
-can-dev-y			+= rx-offload.o
-
-can-dev-$(CONFIG_CAN_LEDS)	+= led.o
-
+obj-y				+= dev/
 obj-y				+= rcar/
 obj-y				+= spi/
 obj-y				+= usb/
diff --git a/drivers/net/can/dev/Makefile b/drivers/net/can/dev/Makefile
new file mode 100644
index 0000000000000000000000000000000000000000..cba92e6bcf6f58a68006e5115ae74a5402e9e691
--- /dev/null
+++ b/drivers/net/can/dev/Makefile
@@ -0,0 +1,7 @@
+# SPDX-License-Identifier: GPL-2.0
+
+obj-$(CONFIG_CAN_DEV)		+= can-dev.o
+can-dev-y			+= dev.o
+can-dev-y			+= rx-offload.o
+
+can-dev-$(CONFIG_CAN_LEDS)	+= led.o
diff --git a/drivers/net/can/dev.c b/drivers/net/can/dev/dev.c
similarity index 100%
rename from drivers/net/can/dev.c
rename to drivers/net/can/dev/dev.c
diff --git a/drivers/net/can/rx-offload.c b/drivers/net/can/dev/rx-offload.c
similarity index 100%
rename from drivers/net/can/rx-offload.c
rename to drivers/net/can/dev/rx-offload.c