diff --git a/fs/Kconfig b/fs/Kconfig
index 93945dd..cef8b18 100644
--- a/fs/Kconfig
+++ b/fs/Kconfig
@@ -56,61 +56,7 @@
 
 source "fs/notify/Kconfig"
 
-config QUOTA
-	bool "Quota support"
-	help
-	  If you say Y here, you will be able to set per user limits for disk
-	  usage (also called disk quotas). Currently, it works for the
-	  ext2, ext3, and reiserfs file system. ext3 also supports journalled
-	  quotas for which you don't need to run quotacheck(8) after an unclean
-	  shutdown.
-	  For further details, read the Quota mini-HOWTO, available from
-	  <http://www.tldp.org/docs.html#howto>, or the documentation provided
-	  with the quota tools. Probably the quota support is only useful for
-	  multi user systems. If unsure, say N.
-
-config QUOTA_NETLINK_INTERFACE
-	bool "Report quota messages through netlink interface"
-	depends on QUOTA && NET
-	help
-	  If you say Y here, quota warnings (about exceeding softlimit, reaching
-	  hardlimit, etc.) will be reported through netlink interface. If unsure,
-	  say Y.
-
-config PRINT_QUOTA_WARNING
-	bool "Print quota warnings to console (OBSOLETE)"
-	depends on QUOTA
-	default y
-	help
-	  If you say Y here, quota warnings (about exceeding softlimit, reaching
-	  hardlimit, etc.) will be printed to the process' controlling terminal.
-	  Note that this behavior is currently deprecated and may go away in
-	  future. Please use notification via netlink socket instead.
-
-# Generic support for tree structured quota files. Seleted when needed.
-config QUOTA_TREE
-	 tristate
-
-config QFMT_V1
-	tristate "Old quota format support"
-	depends on QUOTA
-	help
-	  This quota format was (is) used by kernels earlier than 2.4.22. If
-	  you have quota working and you don't want to convert to new quota
-	  format say Y here.
-
-config QFMT_V2
-	tristate "Quota format v2 support"
-	depends on QUOTA
-	select QUOTA_TREE
-	help
-	  This quota format allows using quotas with 32-bit UIDs/GIDs. If you
-	  need this functionality say Y here.
-
-config QUOTACTL
-	bool
-	depends on XFS_QUOTA || QUOTA
-	default y
+source "fs/quota/Kconfig"
 
 source "fs/autofs/Kconfig"
 source "fs/autofs4/Kconfig"
diff --git a/fs/Makefile b/fs/Makefile
index dc20db3..6e82a30 100644
--- a/fs/Makefile
+++ b/fs/Makefile
@@ -51,11 +51,7 @@
 obj-$(CONFIG_NFS_COMMON)	+= nfs_common/
 obj-$(CONFIG_GENERIC_ACL)	+= generic_acl.o
 
-obj-$(CONFIG_QUOTA)		+= dquot.o
-obj-$(CONFIG_QFMT_V1)		+= quota_v1.o
-obj-$(CONFIG_QFMT_V2)		+= quota_v2.o
-obj-$(CONFIG_QUOTA_TREE)	+= quota_tree.o
-obj-$(CONFIG_QUOTACTL)		+= quota.o
+obj-y				+= quota/
 
 obj-$(CONFIG_PROC_FS)		+= proc/
 obj-y				+= partitions/
diff --git a/fs/quota/Kconfig b/fs/quota/Kconfig
new file mode 100644
index 0000000..d9750d8
--- /dev/null
+++ b/fs/quota/Kconfig
@@ -0,0 +1,59 @@
+#
+#  Quota configuration
+#
+
+config QUOTA
+	bool "Quota support"
+	help
+	  If you say Y here, you will be able to set per user limits for disk
+	  usage (also called disk quotas). Currently, it works for the
+	  ext2, ext3, and reiserfs file system. ext3 also supports journalled
+	  quotas for which you don't need to run quotacheck(8) after an unclean
+	  shutdown.
+	  For further details, read the Quota mini-HOWTO, available from
+	  <http://www.tldp.org/docs.html#howto>, or the documentation provided
+	  with the quota tools. Probably the quota support is only useful for
+	  multi user systems. If unsure, say N.
+
+config QUOTA_NETLINK_INTERFACE
+	bool "Report quota messages through netlink interface"
+	depends on QUOTA && NET
+	help
+	  If you say Y here, quota warnings (about exceeding softlimit, reaching
+	  hardlimit, etc.) will be reported through netlink interface. If unsure,
+	  say Y.
+
+config PRINT_QUOTA_WARNING
+	bool "Print quota warnings to console (OBSOLETE)"
+	depends on QUOTA
+	default y
+	help
+	  If you say Y here, quota warnings (about exceeding softlimit, reaching
+	  hardlimit, etc.) will be printed to the process' controlling terminal.
+	  Note that this behavior is currently deprecated and may go away in
+	  future. Please use notification via netlink socket instead.
+
+# Generic support for tree structured quota files. Seleted when needed.
+config QUOTA_TREE
+	 tristate
+
+config QFMT_V1
+	tristate "Old quota format support"
+	depends on QUOTA
+	help
+	  This quota format was (is) used by kernels earlier than 2.4.22. If
+	  you have quota working and you don't want to convert to new quota
+	  format say Y here.
+
+config QFMT_V2
+	tristate "Quota format v2 support"
+	depends on QUOTA
+	select QUOTA_TREE
+	help
+	  This quota format allows using quotas with 32-bit UIDs/GIDs. If you
+	  need this functionality say Y here.
+
+config QUOTACTL
+	bool
+	depends on XFS_QUOTA || QUOTA
+	default y
diff --git a/fs/quota/Makefile b/fs/quota/Makefile
new file mode 100644
index 0000000..385a083
--- /dev/null
+++ b/fs/quota/Makefile
@@ -0,0 +1,14 @@
+#
+# Makefile for the Linux filesystems.
+#
+# 14 Sep 2000, Christoph Hellwig <hch@infradead.org>
+# Rewritten to use lists instead of if-statements.
+#
+
+obj-y :=
+
+obj-$(CONFIG_QUOTA)		+= dquot.o
+obj-$(CONFIG_QFMT_V1)		+= quota_v1.o
+obj-$(CONFIG_QFMT_V2)		+= quota_v2.o
+obj-$(CONFIG_QUOTA_TREE)	+= quota_tree.o
+obj-$(CONFIG_QUOTACTL)		+= quota.o
diff --git a/fs/dquot.c b/fs/quota/dquot.c
similarity index 100%
rename from fs/dquot.c
rename to fs/quota/dquot.c
diff --git a/fs/quota.c b/fs/quota/quota.c
similarity index 100%
rename from fs/quota.c
rename to fs/quota/quota.c
diff --git a/fs/quota_tree.c b/fs/quota/quota_tree.c
similarity index 100%
rename from fs/quota_tree.c
rename to fs/quota/quota_tree.c
diff --git a/fs/quota_tree.h b/fs/quota/quota_tree.h
similarity index 100%
rename from fs/quota_tree.h
rename to fs/quota/quota_tree.h
diff --git a/fs/quota_v1.c b/fs/quota/quota_v1.c
similarity index 100%
rename from fs/quota_v1.c
rename to fs/quota/quota_v1.c
diff --git a/fs/quota_v2.c b/fs/quota/quota_v2.c
similarity index 100%
rename from fs/quota_v2.c
rename to fs/quota/quota_v2.c
diff --git a/fs/quotaio_v1.h b/fs/quota/quotaio_v1.h
similarity index 100%
rename from fs/quotaio_v1.h
rename to fs/quota/quotaio_v1.h
diff --git a/fs/quotaio_v2.h b/fs/quota/quotaio_v2.h
similarity index 100%
rename from fs/quotaio_v2.h
rename to fs/quota/quotaio_v2.h