diff --git a/arch/arm/Makefile b/arch/arm/Makefile
new file mode 100644
index 0000000..ebb7dc3
--- /dev/null
+++ b/arch/arm/Makefile
@@ -0,0 +1,29 @@
+#
+# SPDX-License-Identifier:	GPL-2.0+
+#
+
+head-y := arch/arm/cpu/$(CPU)/start.o
+
+ifeq ($(CONFIG_SPL_BUILD),y)
+ifneq ($(CONFIG_SPL_START_S_PATH),)
+head-y := $(CONFIG_SPL_START_S_PATH:"%"=%)/start.o
+endif
+endif
+
+libs-y += arch/arm/cpu/$(CPU)/
+libs-y += arch/arm/cpu/
+libs-y += arch/arm/lib/
+
+ifeq ($(CONFIG_SPL_BUILD),y)
+ifneq (,$(CONFIG_MX23)$(CONFIG_MX35)$(filter $(SOC), mx25 mx27 mx5 mx6 mx31 mx35))
+libs-y += arch/arm/imx-common/
+endif
+else
+ifneq (,$(filter $(SOC), mx25 mx27 mx5 mx6 mx31 mx35 mxs vf610))
+libs-y += arch/arm/imx-common/
+endif
+endif
+
+ifneq (,$(filter $(SOC), armada-xp kirkwood))
+libs-y += arch/arm/mvebu-common/
+endif