diff --git a/Makefile b/Makefile
index 463e1996c77f..5549368b492f 100644
--- a/Makefile
+++ b/Makefile
@@ -97,7 +97,7 @@ TGTS=	all all-man buildkernel buildworld checkdpadd clean \
 	reinstallkernel installmost installworld libraries lint maninstall \
 	mk most obj objlink regress rerelease tags update
 
-BITGTS=	includes
+BITGTS=	files includes
 BITGTS:=${BITGTS} ${BITGTS:S/^/build/} ${BITGTS:S/^/install/}
 
 .ORDER: buildworld installworld
diff --git a/share/mk/Makefile b/share/mk/Makefile
index 9dd75ce93e84..563bd39087bc 100644
--- a/share/mk/Makefile
+++ b/share/mk/Makefile
@@ -2,7 +2,8 @@
 #	@(#)Makefile	8.1 (Berkeley) 6/8/93
 
 FILES=	bsd.README
-FILES+=	bsd.cpu.mk bsd.dep.mk bsd.doc.mk bsd.info.mk bsd.incs.mk bsd.init.mk
+FILES+=	bsd.cpu.mk bsd.dep.mk bsd.doc.mk bsd.files.mk
+FILES+=	bsd.info.mk bsd.incs.mk bsd.init.mk
 FILES+=	bsd.kern.mk bsd.kmod.mk
 FILES+=	bsd.lib.mk bsd.libnames.mk bsd.man.mk bsd.nls.mk bsd.obj.mk bsd.own.mk
 FILES+=	bsd.port.mk bsd.port.post.mk  bsd.port.pre.mk bsd.port.subdir.mk
diff --git a/share/mk/bsd.files.mk b/share/mk/bsd.files.mk
new file mode 100644
index 000000000000..daa8c88e0e40
--- /dev/null
+++ b/share/mk/bsd.files.mk
@@ -0,0 +1,68 @@
+# $FreeBSD$
+
+.if !target(__<bsd.init.mk>__)
+.error bsd.files.mk cannot be included directly.
+.endif
+
+FILESGROUPS?=	FILES
+
+.if !target(buildfiles)
+.for group in ${FILESGROUPS}
+buildfiles: ${${group}}
+.endfor
+.endif
+
+all: buildfiles
+
+.if !target(installfiles)
+.for group in ${FILESGROUPS}
+.if defined(${group}) && !empty(${group})
+
+${group}OWN?=	${SHAREOWN}
+${group}GRP?=	${SHAREGRP}
+${group}MODE?=	${SHAREMODE}
+${group}DIR?=	${BINDIR}
+
+_${group}FILES=
+.for file in ${${group}}
+.if defined(${group}OWN_${file:T}) || defined(${group}GRP_${file:T}) || \
+    defined(${group}MODE_${file:T}) || defined(${group}DIR_${file:T}) || \
+    defined(${group}NAME_${file:T})
+${group}OWN_${file:T}?=	${${group}OWN}
+${group}GRP_${file:T}?=	${${group}GRP}
+${group}MODE_${file:T}?=	${${group}MODE}
+${group}DIR_${file:T}?=	${${group}DIR}
+.if defined(${group}NAME)
+${group}NAME_${file:T}?=	${${group}NAME}
+.else
+${group}NAME_${file:T}?=	${file:T}
+.endif
+installfiles: _${group}INS_${file:T}
+_${group}INS_${file:T}: ${file}
+	${INSTALL} ${COPY} -o ${${group}OWN_${.ALLSRC:T}} \
+	    -g ${${group}GRP_${.ALLSRC:T}} -m ${${group}MODE_${.ALLSRC:T}} \
+	    ${.ALLSRC} \
+	    ${DESTDIR}${${group}DIR_${.ALLSRC:T}}/${${group}NAME_${.ALLSRC:T}}
+.else
+_${group}FILES+= ${file}
+.endif
+.endfor
+.if !empty(_${group}FILES)
+installfiles: _${group}INS
+_${group}INS: ${_${group}FILES}
+.if defined(${group}NAME)
+	${INSTALL} ${COPY} -o ${${group}OWN} -g ${${group}GRP} \
+	    -m ${${group}MODE} ${.ALLSRC} \
+	    ${DESTDIR}${${group}DIR}/${${group}NAME}
+.else
+	${INSTALL} ${COPY} -o ${${group}OWN} -g ${${group}GRP} \
+	    -m ${${group}MODE} ${.ALLSRC} ${DESTDIR}${${group}DIR}
+.endif
+.endif
+
+.endif defined(${group}) && !empty(${group})
+.endfor
+
+.endif !target(installfiles)
+
+realinstall: installfiles
diff --git a/share/mk/bsd.lib.mk b/share/mk/bsd.lib.mk
index 701d3f426487..a340982ff7af 100644
--- a/share/mk/bsd.lib.mk
+++ b/share/mk/bsd.lib.mk
@@ -339,6 +339,7 @@ realinstall:
 	done; true
 .endif
 
+.include <bsd.files.mk>
 .include <bsd.incs.mk>
 
 .if !defined(NOMAN)
diff --git a/share/mk/bsd.prog.mk b/share/mk/bsd.prog.mk
index 6ecbf5062f07..505a5f9f8a20 100644
--- a/share/mk/bsd.prog.mk
+++ b/share/mk/bsd.prog.mk
@@ -73,7 +73,7 @@ MAN1=	${MAN}
 .endif
 .endif
 
-all: objwarn ${PROG} ${SCRIPTS} ${FILES}
+all: objwarn ${PROG} ${SCRIPTS}
 .if !defined(NOMAN)
 all: _manpages
 .endif
@@ -169,33 +169,7 @@ _SCRIPTSINS_${script:T}: ${script}
 .endfor
 .endif
 
-.if defined(FILES) && !empty(FILES)
-realinstall: _filesinstall
-
-FILESDIR?=	${BINDIR}
-FILESOWN?=	${SHAREOWN}
-FILESGRP?=	${SHAREGRP}
-FILESMODE?=	${SHAREMODE}
-
-.for file in ${FILES}
-.if defined(FILESNAME)
-FILESNAME_${file:T}?=	${FILESNAME}
-.else
-FILESNAME_${file:T}?=	${file:T}
-.endif
-FILESDIR_${file:T}?=	${FILESDIR}
-FILESOWN_${file:T}?=	${FILESOWN}
-FILESGRP_${file:T}?=	${FILESGRP}
-FILESMODE_${file:T}?=	${FILESMODE}
-_filesinstall: _FILESINS_${file:T}
-_FILESINS_${file:T}: ${file}
-	${INSTALL} ${COPY} -o ${FILESOWN_${.ALLSRC:T}} \
-	    -g ${FILESGRP_${.ALLSRC:T}} -m ${FILESMODE_${.ALLSRC:T}} \
-	    ${.ALLSRC} \
-	    ${DESTDIR}${FILESDIR_${.ALLSRC:T}}/${FILESNAME_${.ALLSRC:T}}
-.endfor
-.endif
-
+.include <bsd.files.mk>
 .include <bsd.incs.mk>
 
 .if !defined(NOMAN)
diff --git a/share/mk/bsd.subdir.mk b/share/mk/bsd.subdir.mk
index 20a38d7292a8..492503597480 100644
--- a/share/mk/bsd.subdir.mk
+++ b/share/mk/bsd.subdir.mk
@@ -63,7 +63,7 @@ ${SUBDIR}::
 ${__target}: _SUBDIR
 .endfor
 
-.for __target in includes
+.for __target in files includes
 .for __stage in build install
 ${__stage}${__target}:
 .if make(${__stage}${__target})