diff --git a/etc/Makefile b/etc/Makefile
index bb62db9a87de..5f8d9ab5cbcc 100644
--- a/etc/Makefile
+++ b/etc/Makefile
@@ -394,26 +394,26 @@ distrib-dirs: ${MTREES:N/*}
 .endif
 	${INSTALL_SYMLINK} usr/src/sys ${DESTDIR}/sys
 .if ${MK_MAN} != "no"
-	cd ${DESTDIR}/usr/share/man; \
+	cd ${DESTDIR}${SHAREDIR}/man; \
 	for mandir in man*; do \
 		${INSTALL_SYMLINK} ../$$mandir \
-		    ${DESTDIR}/usr/share/man/en.ISO8859-1/; \
+		    ${DESTDIR}${SHAREDIR}/man/en.ISO8859-1/; \
 		${INSTALL_SYMLINK} ../$$mandir \
-		    ${DESTDIR}/usr/share/man/en.UTF-8/; \
+		    ${DESTDIR}${SHAREDIR}/man/en.UTF-8/; \
 	done
 .if ${MK_OPENSSL} != "no"
-	cd ${DESTDIR}/usr/share/openssl/man; \
+	cd ${DESTDIR}${SHAREDIR}/openssl/man; \
 	for mandir in man*; do \
 		${INSTALL_SYMLINK} ../$$mandir \
-		    ${DESTDIR}/usr/share/openssl/man/en.ISO8859-1/; \
+		    ${DESTDIR}${SHAREDIR}/openssl/man/en.ISO8859-1/; \
 	done
 .endif
 	set - `grep "^[a-zA-Z]" ${.CURDIR}/man.alias`; \
 	while [ $$# -gt 0 ] ; do \
-		${INSTALL_SYMLINK} "$$2" "${DESTDIR}/usr/share/man/$$1"; \
+		${INSTALL_SYMLINK} "$$2" "${DESTDIR}${SHAREDIR}/man/$$1"; \
 		if [ "${MK_OPENSSL}" != "no" ]; then \
 			${INSTALL_SYMLINK} "$$2" \
-			    "${DESTDIR}/usr/share/openssl/man/$$1"; \
+			    "${DESTDIR}${SHAREDIR}/openssl/man/$$1"; \
 		fi; \
 		shift; shift; \
 	done
@@ -421,7 +421,7 @@ distrib-dirs: ${MTREES:N/*}
 .if ${MK_NLS} != "no"
 	set - `grep "^[a-zA-Z]" ${.CURDIR}/nls.alias`; \
 	while [ $$# -gt 0 ] ; do \
-		${INSTALL_SYMLINK} "$$2" "${DESTDIR}/usr/share/nls/$$1"; \
+		${INSTALL_SYMLINK} "$$2" "${DESTDIR}${SHAREDIR}/nls/$$1"; \
 		shift; shift; \
 	done
 .endif
@@ -429,8 +429,8 @@ distrib-dirs: ${MTREES:N/*}
 etc-examples:
 	cd ${.CURDIR}; ${INSTALL} -o ${BINOWN} -g ${BINGRP} -m 444 \
 	    ${BIN1} ${BIN2} nsmb.conf opieaccess \
-	    ${DESTDIR}/usr/share/examples/etc
+	    ${DESTDIR}${SHAREDIR}/examples/etc
 	${_+_}cd ${.CURDIR}/defaults; ${MAKE} install \
-	    DESTDIR=${DESTDIR}/usr/share/examples
+	    DESTDIR=${DESTDIR}${SHAREDIR}/examples
 
 .include <bsd.prog.mk>
diff --git a/sbin/atm/atmconfig/Makefile b/sbin/atm/atmconfig/Makefile
index 1e48f0454d32..a77eb25549e8 100644
--- a/sbin/atm/atmconfig/Makefile
+++ b/sbin/atm/atmconfig/Makefile
@@ -10,7 +10,7 @@
 PROG=	atmconfig
 SRCS=	main.c diag.c natm.c
 MAN=	atmconfig.8
-# CFLAGS+= -DPATH_HELP='".:/usr/share/doc/atm:/usr/local/share/doc/atm"'
+# CFLAGS+= -DPATH_HELP='".:${SHAREDIR}/doc/atm:/usr/local/share/doc/atm"'
 
 CFLAGS+= -I${.OBJDIR}
 
@@ -31,7 +31,7 @@ WARNS?= 3
 .endif
 
 FILES=	atmconfig.help atmconfig_device.help
-FILESDIR= /usr/share/doc/atm
+FILESDIR= ${SHAREDIR}/doc/atm
 
 SNMP_ATM_DEF= ${.CURDIR}/../../../contrib/ngatm/snmp_atm/atm_tree.def	\
 	${.CURDIR}/../../../usr.sbin/bsnmpd/modules/snmp_atm/atm_freebsd.def
diff --git a/share/colldef/Makefile b/share/colldef/Makefile
index ab44994f181e..554ca9335241 100644
--- a/share/colldef/Makefile
+++ b/share/colldef/Makefile
@@ -42,7 +42,7 @@ LOCALES=	bg_BG.CP1251 \
 		uk_UA.ISO8859-5 \
 		uk_UA.KOI8-U
 
-LOCALEDIR=	/usr/share/locale
+LOCALEDIR=	${SHAREDIR}/locale
 
 .SUFFIXES: .src .out
 
diff --git a/share/examples/smbfs/Makefile b/share/examples/smbfs/Makefile
index 9e5b99ac56cf..3867b80f7b9a 100644
--- a/share/examples/smbfs/Makefile
+++ b/share/examples/smbfs/Makefile
@@ -1,7 +1,7 @@
 # $FreeBSD$
 
 NO_OBJ=
-BINDIR=	/usr/share/examples/smbfs
+FILESDIR= ${SHAREDIR}/examples/smbfs
 FILES=	dot.nsmbrc
 
 .PATH: ${.CURDIR}/../../../contrib/smbfs/examples
diff --git a/share/examples/smbfs/print/Makefile b/share/examples/smbfs/print/Makefile
index eb66815488b9..67f4823ec1f5 100644
--- a/share/examples/smbfs/print/Makefile
+++ b/share/examples/smbfs/print/Makefile
@@ -1,7 +1,7 @@
 # $FreeBSD$
 
 NO_OBJ=
-BINDIR=	/usr/share/examples/smbfs/print
+FILESDIR= ${SHAREDIR}/examples/smbfs/print
 FILES=	lj6l ljspool printcap.sample tolj
 
 .PATH: ${.CURDIR}/../../../../contrib/smbfs/examples/print
diff --git a/share/keys/pkg/trusted/Makefile b/share/keys/pkg/trusted/Makefile
index ee0d4c9224cd..bc8d13aa97fb 100644
--- a/share/keys/pkg/trusted/Makefile
+++ b/share/keys/pkg/trusted/Makefile
@@ -4,7 +4,7 @@ NO_OBJ=
 
 FILES=	pkg.freebsd.org.2013102301
 
-FILESDIR=	/usr/share/keys/pkg/trusted
+FILESDIR=	${SHAREDIR}/keys/pkg/trusted
 FILESMODE=	644
 
 .include <bsd.prog.mk>
diff --git a/share/mklocale/Makefile b/share/mklocale/Makefile
index 172d4d030e2a..fa87394d046e 100644
--- a/share/mklocale/Makefile
+++ b/share/mklocale/Makefile
@@ -30,7 +30,7 @@ LOCALES=	UTF-8 \
 		zh_HK.Big5HKSCS \
 		zh_TW.Big5
 
-LOCALEDIR=	/usr/share/locale
+LOCALEDIR=	${SHAREDIR}/locale
 
 .SUFFIXES: .src .out
 
diff --git a/share/monetdef/Makefile b/share/monetdef/Makefile
index 165e8793e05f..4d6513b29ca2 100644
--- a/share/monetdef/Makefile
+++ b/share/monetdef/Makefile
@@ -90,7 +90,7 @@ LOCALES=	af_ZA.ISO8859-1 \
 		zh_HK.UTF-8 \
 		zh_TW.Big5
 
-LOCALEDIR=	/usr/share/locale
+LOCALEDIR=	${SHAREDIR}/locale
 
 .SUFFIXES: .src .out
 
diff --git a/share/msgdef/Makefile b/share/msgdef/Makefile
index 21e777603ecc..3069b424c4dd 100644
--- a/share/msgdef/Makefile
+++ b/share/msgdef/Makefile
@@ -70,7 +70,7 @@ LOCALES=	af_ZA.ISO8859-1 \
 		zh_TW.Big5 \
 		zh_TW.UTF-8
 
-LOCALEDIR=	/usr/share/locale
+LOCALEDIR=	${SHAREDIR}/locale
 
 .SUFFIXES: .src .out
 
diff --git a/share/numericdef/Makefile b/share/numericdef/Makefile
index f7f97c0a8b83..086f05c207f6 100644
--- a/share/numericdef/Makefile
+++ b/share/numericdef/Makefile
@@ -44,7 +44,7 @@ LOCALES=	af_ZA.ISO8859-1 \
 		uk_UA.KOI8-U \
 		zh_CN.eucCN
 
-LOCALEDIR=	/usr/share/locale
+LOCALEDIR=	${SHAREDIR}/locale
 
 .SUFFIXES: .src .out
 
diff --git a/share/sendmail/Makefile b/share/sendmail/Makefile
index 8153d490be60..a548b63144e5 100644
--- a/share/sendmail/Makefile
+++ b/share/sendmail/Makefile
@@ -7,7 +7,7 @@ CFDIR=	cf
 CFDIRS!=	(cd ${SENDMAIL_DIR}; find -L ${CFDIR} \( \( -name CVS -o -name .svn \) -prune \) -o -type d -print)
 CFFILES!=	(cd ${SENDMAIL_DIR}; find -L ${CFDIR} \( \( -name CVS -o -name .svn \) -prune \) -o -type f -print)
 
-DDIR=	${DESTDIR}/usr/share/sendmail
+DDIR=	${DESTDIR}${SHAREDIR}/sendmail
 
 # Define SHARED to indicate whether you want symbolic links to the system
 # source (``symlinks''), or a separate copy (``copies'')
diff --git a/share/skel/Makefile b/share/skel/Makefile
index 305a4554ba09..6b67d2bdbec5 100644
--- a/share/skel/Makefile
+++ b/share/skel/Makefile
@@ -5,8 +5,8 @@ FILESGROUPS=	FILES1 FILES2
 FILES1=		dot.cshrc dot.login dot.login_conf dot.mailrc dot.profile \
 		dot.shrc
 FILES2=		dot.mail_aliases dot.rhosts 
-FILES1DIR=	/usr/share/skel
-FILES2DIR=	/usr/share/skel
+FILES1DIR=	${SHAREDIR}/skel
+FILES2DIR=	${SHAREDIR}/skel
 FILES1MODE=	0644
 FILES2MODE=	0600
 
diff --git a/share/timedef/Makefile b/share/timedef/Makefile
index 1e589d8ee969..2b7fca6a7e2b 100644
--- a/share/timedef/Makefile
+++ b/share/timedef/Makefile
@@ -96,7 +96,7 @@ LOCALES=	am_ET.UTF-8 \
 		zh_TW.Big5 \
 		zh_TW.UTF-8
 
-LOCALEDIR=      /usr/share/locale
+LOCALEDIR=      ${SHAREDIR}/locale
 
 .SUFFIXES: .src .out
 
diff --git a/usr.bin/vi/catalog/Makefile b/usr.bin/vi/catalog/Makefile
index b85eaa86315d..e2ca579ba57c 100644
--- a/usr.bin/vi/catalog/Makefile
+++ b/usr.bin/vi/catalog/Makefile
@@ -115,7 +115,7 @@ SVLINKS= sv_SE
 PLLINKS= pl_PL
 
 FILES=	${CATALOGS}
-FILESDIR= /usr/share/vi/catalog
+FILESDIR= ${SHAREDIR}/vi/catalog
 SYMLINKS=
 .for l in ${NLLINKS}
 SYMLINKS+= dutch ${FILESDIR}/$l.ISO8859-1
diff --git a/usr.sbin/ndiscvt/Makefile b/usr.sbin/ndiscvt/Makefile
index 3322a533f985..aa185602fcfb 100644
--- a/usr.sbin/ndiscvt/Makefile
+++ b/usr.sbin/ndiscvt/Makefile
@@ -23,7 +23,7 @@ CLEANFILES= y.output
 
 FILES= windrv_stub.c
 FILESNAME= windrv_stub.c
-FILESDIR= /usr/share/misc
+FILESDIR= ${SHAREDIR}/misc
 
 SCRIPTS= ndisgen.sh
 
diff --git a/usr.sbin/zic/zdump/Makefile b/usr.sbin/zic/zdump/Makefile
index d654dee736c1..2ff7db91c9d6 100644
--- a/usr.sbin/zic/zdump/Makefile
+++ b/usr.sbin/zic/zdump/Makefile
@@ -7,7 +7,7 @@ MAN=	zdump.8
 SRCS=	zdump.c ialloc.c scheck.c
 
 CFLAGS+= -DTM_GMTOFF=tm_gmtoff -DTM_ZONE=tm_zone -DSTD_INSPIRED -DPCTS
-CFLAGS+= -DHAVE_LONG_DOUBLE -DTZDIR=\"/usr/share/zoneinfo\" -Demkdir=mkdir
+CFLAGS+= -DHAVE_LONG_DOUBLE -DTZDIR=\"${SHAREDIR}/zoneinfo\" -Demkdir=mkdir
 CFLAGS+= -I${.CURDIR}/.. -I${.CURDIR}/../../../contrib/tzcode/stdtime
 
 WARNS?=	2
diff --git a/usr.sbin/zic/zic/Makefile b/usr.sbin/zic/zic/Makefile
index f473da5b4d08..c38e3b8e0eaf 100644
--- a/usr.sbin/zic/zic/Makefile
+++ b/usr.sbin/zic/zic/Makefile
@@ -7,7 +7,7 @@ MAN=	zic.8
 SRCS=	zic.c ialloc.c scheck.c
 
 CFLAGS+= -DTM_GMTOFF=tm_gmtoff -DTM_ZONE=tm_zone -DSTD_INSPIRED -DPCTS
-CFLAGS+= -DHAVE_LONG_DOUBLE -DTZDIR=\"/usr/share/zoneinfo\" -Demkdir=mkdir
+CFLAGS+= -DHAVE_LONG_DOUBLE -DTZDIR=\"${SHAREDIR}/zoneinfo\" -Demkdir=mkdir
 CFLAGS+= -DHAVE_STRERROR -DHAVE_UNISTD_H
 CFLAGS+= -I${.CURDIR}/.. -I${.CURDIR}/../../../contrib/tzcode/stdtime