diff --git a/gnu/Makefile b/gnu/Makefile
index 64768f45f798..1c4a5b4649ab 100644
--- a/gnu/Makefile
+++ b/gnu/Makefile
@@ -1,6 +1,6 @@
 #	@(#)Makefile	5.33.1.1 (Berkeley) 5/6/91
 # $FreeBSD$
 
-SUBDIR= include lib usr.bin usr.sbin
+SUBDIR= include lib usr.bin
 
 .include <bsd.subdir.mk>
diff --git a/gnu/usr.sbin/Makefile b/gnu/usr.sbin/Makefile
deleted file mode 100644
index cd90af77fde7..000000000000
--- a/gnu/usr.sbin/Makefile
+++ /dev/null
@@ -1,6 +0,0 @@
-# $FreeBSD$
-
-
-SUBDIR=
-
-.include <bsd.subdir.mk>
diff --git a/gnu/usr.sbin/Makefile.inc b/gnu/usr.sbin/Makefile.inc
deleted file mode 100644
index 8c6b79e955f7..000000000000
--- a/gnu/usr.sbin/Makefile.inc
+++ /dev/null
@@ -1,3 +0,0 @@
-# $FreeBSD$
-
-BINDIR?=	/usr/sbin