diff --git a/arch/arm/cpu/arm926ejs/mx28/Makefile b/arch/arm/cpu/arm926ejs/mx28/Makefile
index 7845310..372de8a 100644
--- a/arch/arm/cpu/arm926ejs/mx28/Makefile
+++ b/arch/arm/cpu/arm926ejs/mx28/Makefile
@@ -27,6 +27,10 @@
 
 COBJS	= clock.o mx28.o iomux.o timer.o
 
+ifdef	CONFIG_SPL_BUILD
+COBJS	+= memsize.o spl_boot.o spl_mem_init.o spl_power_init.o
+endif
+
 SRCS	:= $(START:.o=.S) $(COBJS:.o=.c)
 OBJS	:= $(addprefix $(obj),$(COBJS))
 START	:= $(addprefix $(obj),$(START))
@@ -36,6 +40,11 @@
 $(LIB):	$(OBJS)
 	$(call cmd_link_o_target, $(OBJS))
 
+ifdef	CONFIG_SPL_BUILD
+memsize.c:
+	ln -sf $(TOPDIR)/common/memsize.c $@
+endif
+
 #########################################################################
 
 # defines $(obj).depend target
diff --git a/board/denx/m28evk/m28_init.h b/arch/arm/cpu/arm926ejs/mx28/mx28_init.h
similarity index 100%
rename from board/denx/m28evk/m28_init.h
rename to arch/arm/cpu/arm926ejs/mx28/mx28_init.h
diff --git a/arch/arm/cpu/arm926ejs/mx28/spl_boot.c b/arch/arm/cpu/arm926ejs/mx28/spl_boot.c
new file mode 100644
index 0000000..3cd4c24
--- /dev/null
+++ b/arch/arm/cpu/arm926ejs/mx28/spl_boot.c
@@ -0,0 +1,87 @@
+/*
+ * Freescale i.MX28 Boot setup
+ *
+ * Copyright (C) 2011 Marek Vasut <marek.vasut@gmail.com>
+ * on behalf of DENX Software Engineering GmbH
+ *
+ * See file CREDITS for list of people who contributed to this
+ * project.
+ *
+ * This program is free software; you can redistribute it and/or
+ * modify it under the terms of the GNU General Public License as
+ * published by the Free Software Foundation; either version 2 of
+ * the License, or (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU General Public License for more details.
+ *
+ * You should have received a copy of the GNU General Public License
+ * along with this program; if not, write to the Free Software
+ * Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ * MA 02111-1307 USA
+ */
+
+#include <common.h>
+#include <config.h>
+#include <asm/io.h>
+#include <asm/arch/iomux-mx28.h>
+#include <asm/arch/imx-regs.h>
+
+#include "mx28_init.h"
+
+/*
+ * This delay function is intended to be used only in early stage of boot, where
+ * clock are not set up yet. The timer used here is reset on every boot and
+ * takes a few seconds to roll. The boot doesn't take that long, so to keep the
+ * code simple, it doesn't take rolling into consideration.
+ */
+#define	HW_DIGCTRL_MICROSECONDS	0x8001c0c0
+void early_delay(int delay)
+{
+	uint32_t st = readl(HW_DIGCTRL_MICROSECONDS);
+	st += delay;
+	while (st > readl(HW_DIGCTRL_MICROSECONDS))
+		;
+}
+
+void mx28_common_spl_init(const iomux_cfg_t *iomux_setup,
+			const unsigned int iomux_size)
+{
+	mxs_iomux_setup_multiple_pads(iomux_setup, iomux_size);
+	mx28_power_init();
+	mx28_mem_init();
+	mx28_power_wait_pswitch();
+}
+
+/* Support aparatus */
+inline void board_init_f(unsigned long bootflag)
+{
+	for (;;)
+		;
+}
+
+inline void board_init_r(gd_t *id, ulong dest_addr)
+{
+	for (;;)
+		;
+}
+
+inline int printf(const char *fmt, ...)
+{
+	return 0;
+}
+
+inline void __coloured_LED_init(void) {}
+inline void __red_LED_on(void) {}
+void coloured_LED_init(void)
+	__attribute__((weak, alias("__coloured_LED_init")));
+void red_LED_on(void)
+	__attribute__((weak, alias("__red_LED_on")));
+void hang(void) __attribute__ ((noreturn));
+void hang(void)
+{
+	for (;;)
+		;
+}
diff --git a/board/denx/m28evk/mem_init.c b/arch/arm/cpu/arm926ejs/mx28/spl_mem_init.c
similarity index 99%
rename from board/denx/m28evk/mem_init.c
rename to arch/arm/cpu/arm926ejs/mx28/spl_mem_init.c
index 17d1f9b..00493b8 100644
--- a/board/denx/m28evk/mem_init.c
+++ b/arch/arm/cpu/arm926ejs/mx28/spl_mem_init.c
@@ -29,7 +29,7 @@
 #include <asm/arch/iomux-mx28.h>
 #include <asm/arch/imx-regs.h>
 
-#include "m28_init.h"
+#include "mx28_init.h"
 
 uint32_t dram_vals[] = {
 	0x00000000, 0x00000000, 0x00000000, 0x00000000, 0x00000000,
diff --git a/board/denx/m28evk/power_init.c b/arch/arm/cpu/arm926ejs/mx28/spl_power_init.c
similarity index 99%
rename from board/denx/m28evk/power_init.c
rename to arch/arm/cpu/arm926ejs/mx28/spl_power_init.c
index 27322b4..a4dc2a3 100644
--- a/board/denx/m28evk/power_init.c
+++ b/arch/arm/cpu/arm926ejs/mx28/spl_power_init.c
@@ -28,7 +28,7 @@
 #include <asm/io.h>
 #include <asm/arch/imx-regs.h>
 
-#include "m28_init.h"
+#include "mx28_init.h"
 
 void mx28_power_clock2xtal(void)
 {
diff --git a/board/denx/m28evk/start.S b/arch/arm/cpu/arm926ejs/mx28/start.S
similarity index 100%
rename from board/denx/m28evk/start.S
rename to arch/arm/cpu/arm926ejs/mx28/start.S
diff --git a/board/denx/m28evk/u-boot-spl.lds b/arch/arm/cpu/arm926ejs/mx28/u-boot-spl.lds
similarity index 97%
rename from board/denx/m28evk/u-boot-spl.lds
rename to arch/arm/cpu/arm926ejs/mx28/u-boot-spl.lds
index e296a92..893320f 100644
--- a/board/denx/m28evk/u-boot-spl.lds
+++ b/arch/arm/cpu/arm926ejs/mx28/u-boot-spl.lds
@@ -37,7 +37,7 @@
 	. = ALIGN(4);
 	.text	:
 	{
-		board/denx/m28evk/start.o	(.text)
+		arch/arm/cpu/arm926ejs/mx28/start.o	(.text)
 		*(.text)
 	}
 
diff --git a/arch/arm/include/asm/arch-mx28/sys_proto.h b/arch/arm/include/asm/arch-mx28/sys_proto.h
index a226ea4..be1f7db 100644
--- a/arch/arm/include/asm/arch-mx28/sys_proto.h
+++ b/arch/arm/include/asm/arch-mx28/sys_proto.h
@@ -29,4 +29,10 @@
 
 int mxsmmc_initialize(bd_t *bis, int id, int (*wp)(int));
 
+#ifdef CONFIG_SPL_BUILD
+#include <asm/arch/iomux-mx28.h>
+void mx28_common_spl_init(const iomux_cfg_t *iomux_setup,
+			const unsigned int iomux_size);
+#endif
+
 #endif	/* __MX28_H__ */
diff --git a/board/denx/m28evk/Makefile b/board/denx/m28evk/Makefile
index b6f002f..aa16c7d 100644
--- a/board/denx/m28evk/Makefile
+++ b/board/denx/m28evk/Makefile
@@ -27,10 +27,8 @@
 
 ifndef	CONFIG_SPL_BUILD
 COBJS	:= m28evk.o
-endif
-
-ifdef	CONFIG_SPL_BUILD
-COBJS	:= mem_init.o mmc_boot.o power_init.o memsize.o
+else
+COBJS	:= spl_boot.o
 endif
 
 SRCS	:= $(COBJS:.o=.c)
@@ -41,11 +39,6 @@
 
 all:	$(ALL)
 
-ifdef	CONFIG_SPL_BUILD
-memsize.c:
-	ln -sf $(TOPDIR)/common/memsize.c $@
-endif
-
 #########################################################################
 
 # defines $(obj).depend target
diff --git a/board/denx/m28evk/mmc_boot.c b/board/denx/m28evk/spl_boot.c
similarity index 87%
rename from board/denx/m28evk/mmc_boot.c
rename to board/denx/m28evk/spl_boot.c
index 86d3ab5..86d7d87 100644
--- a/board/denx/m28evk/mmc_boot.c
+++ b/board/denx/m28evk/spl_boot.c
@@ -1,5 +1,5 @@
 /*
- * Freescale i.MX28 Boot setup
+ * DENX M28 Boot setup
  *
  * Copyright (C) 2011 Marek Vasut <marek.vasut@gmail.com>
  * on behalf of DENX Software Engineering GmbH
@@ -27,23 +27,8 @@
 #include <config.h>
 #include <asm/io.h>
 #include <asm/arch/iomux-mx28.h>
-
-#include "m28_init.h"
-
-/*
- * This delay function is intended to be used only in early stage of boot, where
- * clock are not set up yet. The timer used here is reset on every boot and
- * takes a few seconds to roll. The boot doesn't take that long, so to keep the
- * code simple, it doesn't take rolling into consideration.
- */
-#define	HW_DIGCTRL_MICROSECONDS	0x8001c0c0
-void early_delay(int delay)
-{
-	uint32_t st = readl(HW_DIGCTRL_MICROSECONDS);
-	st += delay;
-	while (st > readl(HW_DIGCTRL_MICROSECONDS))
-		;
-}
+#include <asm/arch/imx-regs.h>
+#include <asm/arch/sys_proto.h>
 
 #define	MUX_CONFIG_LED	(MXS_PAD_3V3 | MXS_PAD_4MA | MXS_PAD_NOPULL)
 #define	MUX_CONFIG_LCD	(MXS_PAD_3V3 | MXS_PAD_4MA)
@@ -109,10 +94,6 @@
 	MX28_PAD_GPMI_RDY2__CAN0_TX,
 	MX28_PAD_GPMI_RDY3__CAN0_RX,
 
-	/* I2C */
-	MX28_PAD_I2C0_SCL__I2C0_SCL,
-	MX28_PAD_I2C0_SDA__I2C0_SDA,
-
 	/* TSC2007 */
 	MX28_PAD_SAIF0_MCLK__GPIO_3_20 | MUX_CONFIG_TSC,
 
@@ -235,39 +216,5 @@
 
 void board_init_ll(void)
 {
-	mxs_iomux_setup_multiple_pads(iomux_setup, ARRAY_SIZE(iomux_setup));
-	mx28_power_init();
-	mx28_mem_init();
-	mx28_power_wait_pswitch();
-}
-
-/* Support aparatus */
-inline void board_init_f(unsigned long bootflag)
-{
-	for (;;)
-		;
-}
-
-inline void board_init_r(gd_t *id, ulong dest_addr)
-{
-	for (;;)
-		;
-}
-
-inline int printf(const char *fmt, ...)
-{
-	return 0;
-}
-
-inline void __coloured_LED_init(void) {}
-inline void __red_LED_on(void) {}
-void coloured_LED_init(void)
-	__attribute__((weak, alias("__coloured_LED_init")));
-void red_LED_on(void)
-	__attribute__((weak, alias("__red_LED_on")));
-void hang(void) __attribute__ ((noreturn));
-void hang(void)
-{
-	for (;;)
-		;
+	mx28_common_spl_init(iomux_setup, ARRAY_SIZE(iomux_setup));
 }
diff --git a/include/configs/m28evk.h b/include/configs/m28evk.h
index d4bd207..cdf7636 100644
--- a/include/configs/m28evk.h
+++ b/include/configs/m28evk.h
@@ -48,8 +48,8 @@
  */
 #define	CONFIG_SPL
 #define	CONFIG_SPL_NO_CPU_SUPPORT_CODE
-#define	CONFIG_SPL_START_S_PATH		"board/denx/m28evk"
-#define	CONFIG_SPL_LDSCRIPT		"board/denx/m28evk/u-boot-spl.lds"
+#define	CONFIG_SPL_START_S_PATH		"arch/arm/cpu/arm926ejs/mx28"
+#define	CONFIG_SPL_LDSCRIPT	"arch/arm/cpu/arm926ejs/mx28/u-boot-spl.lds"
 
 /*
  * U-Boot Commands