diff --git a/sound/usb/Makefile b/sound/usb/Makefile
new file mode 100644
index 0000000..2c1dc11
--- /dev/null
+++ b/sound/usb/Makefile
@@ -0,0 +1,12 @@
+#
+# Makefile for ALSA
+#
+
+snd-usb-audio-objs := usbaudio.o usbmixer.o
+snd-usb-lib-objs := usbmidi.o
+
+# Toplevel Module Dependency
+obj-$(CONFIG_SND_USB_AUDIO) += snd-usb-audio.o snd-usb-lib.o
+obj-$(CONFIG_SND_USB_USX2Y) += snd-usb-lib.o
+
+obj-$(CONFIG_SND) += usx2y/