diff --git a/Makefile b/Makefile
index d708f5d435..66d38f9063 100644
--- a/Makefile
+++ b/Makefile
@@ -158,7 +158,6 @@ else
 SRC_DIRS := $(shell find src -type d)
 endif
 
-ASM_DIRS := $(shell find asm -type d -not -path "asm/non_matchings*") $(shell find data -type d)
 ASSET_BIN_DIRS := $(shell find assets/* -type d -not -path "assets/xml*" -not -path "assets/text")
 ASSET_FILES_XML := $(foreach dir,$(ASSET_BIN_DIRS),$(wildcard $(dir)/*.xml))
 ASSET_FILES_BIN := $(foreach dir,$(ASSET_BIN_DIRS),$(wildcard $(dir)/*.bin))
@@ -166,9 +165,11 @@ ASSET_FILES_OUT := $(foreach f,$(ASSET_FILES_XML:.xml=.c),$f) \
 				   $(foreach f,$(ASSET_FILES_BIN:.bin=.bin.inc.c),build/$f) \
 				   $(foreach f,$(wildcard assets/text/*.c),build/$(f:.c=.o))
 
+UNDECOMPILED_DATA_DIRS := $(shell find data -type d)
+
 # source files
 C_FILES       := $(foreach dir,$(SRC_DIRS) $(ASSET_BIN_DIRS),$(wildcard $(dir)/*.c))
-S_FILES       := $(foreach dir,$(ASM_DIRS),$(wildcard $(dir)/*.s))
+S_FILES       := $(foreach dir,$(SRC_DIRS) $(UNDECOMPILED_DATA_DIRS),$(wildcard $(dir)/*.s))
 O_FILES       := $(foreach f,$(S_FILES:.s=.o),build/$f) \
                  $(foreach f,$(C_FILES:.c=.o),build/$f) \
                  $(foreach f,$(wildcard baserom/*),build/$f.o)
@@ -186,7 +187,7 @@ TEXTURE_FILES_OUT := $(foreach f,$(TEXTURE_FILES_PNG:.png=.inc.c),build/$f) \
 					 $(foreach f,$(TEXTURE_FILES_JPG:.jpg=.jpg.inc.c),build/$f) \
 
 # create build directories
-$(shell mkdir -p build/baserom build/assets/text $(foreach dir,$(SRC_DIRS) $(ASM_DIRS) $(ASSET_BIN_DIRS),build/$(dir)))
+$(shell mkdir -p build/baserom build/assets/text $(foreach dir,$(SRC_DIRS) $(UNDECOMPILED_DATA_DIRS) $(ASSET_BIN_DIRS),build/$(dir)))
 
 ifeq ($(COMPILER),ido)
 build/src/code/fault.o: CFLAGS += -trapuv
@@ -297,9 +298,6 @@ build/undefined_syms.txt: undefined_syms.txt
 build/baserom/%.o: baserom/%
 	$(OBJCOPY) -I binary -O elf32-big $< $@
 
-build/asm/%.o: asm/%.s
-	$(CPP) $(CPPFLAGS) -Iinclude $< | $(AS) $(ASFLAGS) -o $@
-
 build/data/%.o: data/%.s
 	$(AS) $(ASFLAGS) $< -o $@
 
@@ -315,6 +313,9 @@ build/assets/%.o: assets/%.c
 	$(CC) -c $(CFLAGS) $(MIPS_VERSION) $(OPTFLAGS) -o $@ $<
 	$(OBJCOPY) -O binary $@ $@.bin
 
+build/src/%.o: src/%.s
+	$(CPP) $(CPPFLAGS) -Iinclude $< | $(AS) $(ASFLAGS) -o $@
+
 build/dmadata_table_spec.h: build/$(SPEC)
 	$(MKDMADATA) $< $@
 
diff --git a/progress.py b/progress.py
index 7f86da71b7..5c56e4c6c4 100755
--- a/progress.py
+++ b/progress.py
@@ -58,6 +58,9 @@ def GetNonMatchingSize(path):
 
     return size
 
+def IsCFile(objfile):
+    srcfile = objfile.strip().replace("build/", "").replace(".o", ".c")
+    return os.path.isfile(srcfile)
 
 mapFile = ReadAllLines("build/z64.map")
 curSegment = None
@@ -82,7 +85,7 @@ for line in mapFile:
         size = int(lineSplit[2], 16)
         objFile = lineSplit[3]
 
-        if (section == ".text"):
+        if (section == ".text" and IsCFile(objFile)):
             if (objFile.startswith("build/src")):
                 src += size
 
diff --git a/spec b/spec
index 503150a295..8fbf7b6eca 100644
--- a/spec
+++ b/spec
@@ -4,9 +4,9 @@
 
 beginseg
     name "makerom"
-    include "build/asm/rom_header.o"
-    include "build/asm/ipl3.o"
-    include "build/asm/entry.o"
+    include "build/src/makerom/rom_header.o"
+    include "build/src/makerom/ipl3.o"
+    include "build/src/makerom/entry.o"
 endseg
 
 beginseg
@@ -23,7 +23,7 @@ beginseg
     include "build/src/boot/assert.o"
     include "build/src/boot/is_debug.o"
     include "build/src/libultra/io/driverominit.o"
-    include "build/asm/mio0.o"
+    include "build/src/boot/mio0.o"
     include "build/src/boot/stackcheck.o"
     include "build/src/boot/logutils.o"
     include "build/src/libultra/rmon/sprintf.o"
@@ -35,15 +35,15 @@ beginseg
     include "build/src/libultra/os/recvmesg.o"
     include "build/src/libultra/os/initialize.o"
     include "build/src/libultra/libc/ll.o"
-    include "build/asm/exceptasm.o"
+    include "build/src/libultra/os/exceptasm.o"
     include "build/src/libultra/os/dequeuethread.o"
     include "build/src/libultra/os/destroythread.o"
-    include "build/asm/bzero.o"
-    include "build/asm/parameters.o"
+    include "build/src/libultra/libc//bzero.o"
+    include "build/src/libultra/os/parameters.o"
     include "build/src/libultra/os/createthread.o"
-    include "build/asm/__osSetSR.o"
-    include "build/asm/__osGetSR.o"
-    include "build/asm/osWritebackDCache.o"
+    include "build/src/libultra/os/setsr.o"
+    include "build/src/libultra/os/getsr.o"
+    include "build/src/libultra/os/writebackdcache.o"
     include "build/src/libultra/io/vigetnextframebuf.o"
     include "build/src/libultra/io/pimgr.o"
     include "build/src/libultra/io/devmgr.o"
@@ -52,18 +52,18 @@ beginseg
     include "build/src/libultra/io/viblack.o"
     include "build/src/libultra/io/sirawread.o"
     include "build/src/libultra/os/getthreadid.o"
-    include "build/asm/osSetIntMask.o"
+    include "build/src/libultra/os/setintmask.o"
     include "build/src/libultra/io/visetmode.o"
-    include "build/asm/__osProbeTLB.o"
+    include "build/src/libultra/os/probetlb.o"
     include "build/src/libultra/os/getmemsize.o"
     include "build/src/libultra/os/seteventmesg.o"
     include "build/src/libultra/rmon/xprintf.o"
-    include "build/asm/osUnmapTLBAll.o"
+    include "build/src/libultra/os/unmaptlball.o"
     include "build/src/libultra/io/epidma.o"
     include "build/src/libultra/libc/string.o"
-    include "build/asm/osInvalICache.o"
+    include "build/src/libultra/os/invalicache.o"
     include "build/src/libultra/os/createmesgqueue.o"
-    include "build/asm/osInvalDCache.o"
+    include "build/src/libultra/os/invaldcache.o"
     include "build/src/libultra/io/si.o"
     include "build/src/libultra/os/jammesg.o"
     include "build/src/libultra/os/setthreadpri.o"
@@ -71,15 +71,15 @@ beginseg
     include "build/src/libultra/io/epirawread.o"
     include "build/src/libultra/io/viswapbuf.o"
     include "build/src/libultra/io/epirawdma.o"
-    include "build/asm/bcmp.o"
+    include "build/src/libultra/libc/bcmp.o"
     include "build/src/libultra/os/gettime.o"
     include "build/src/libultra/os/timerintr.o"
-    include "build/asm/osGetCount.o"
+    include "build/src/libultra/os/getcount.o"
     include "build/src/libultra/os/setglobalintmask.o"
-    include "build/asm/__osSetCompare.o"
-    include "build/asm/bcopy.o"
+    include "build/src/libultra/os/setcompare.o"
+    include "build/src/libultra/libc/bcopy.o"
     include "build/src/libultra/os/resetglobalintmask.o"
-    include "build/asm/interrupt.o"
+    include "build/src/libultra/os/interrupt.o"
     include "build/src/libultra/io/vimodentsclan1.o"
     include "build/src/libultra/io/vimodempallan1.o"
     include "build/src/libultra/io/vi.o"
@@ -89,12 +89,12 @@ beginseg
     include "build/src/libultra/io/visetspecial.o"
     include "build/src/libultra/io/cartrominit.o"
     include "build/src/libultra/io/vimodefpallan1.o"
-    include "build/asm/__osSetFpcCsr.o"
-    include "build/asm/__osGetFpcCsr.o"
+    include "build/src/libultra/os/setfpccsr.o"
+    include "build/src/libultra/os/getfpccsr.o"
     include "build/src/libultra/io/epiwrite.o"
-    include "build/asm/osMapTLBRdb.o"
+    include "build/src/libultra/os/maptlbrdb.o"
     include "build/src/libultra/os/yieldthread.o"
-    include "build/asm/__osGetCause.o"
+    include "build/src/libultra/os/getcause.o"
     include "build/src/libultra/io/epirawwrite.o"
     include "build/src/libultra/rmon/xlitob.o"
     include "build/src/libultra/libc/ldiv.o"
@@ -108,7 +108,7 @@ beginseg
     include "build/src/libultra/io/visetxscale.o"
     include "build/src/libultra/os/sethwintrroutine.o"
     include "build/src/libultra/os/gethwintrroutine.o"
-    include "build/asm/__osSetWatchLo.o"
+    include "build/src/libultra/os/setwatchlo.o"
     include "build/data/rsp_boot.text.o"
 #ifdef COMPILER_GCC
     include "build/src/gcc_fix/missing_gcc_functions.o"
@@ -409,7 +409,7 @@ beginseg
     include "build/src/code/fault.o"
     include "build/data/fault.bss.o"
     include "build/src/code/fault_drawer.o"
-    include "build/asm/kanread.o"
+    include "build/src/code/kanread.o"
     include "build/src/code/ucode_disas.o"
     pad_text // audio library aligned to 32 bytes?
     include "build/src/code/audio_data.o"
@@ -438,7 +438,7 @@ beginseg
     include "build/src/code/padutils.o"
     include "build/src/code/padsetup.o"
     include "build/src/code/code_800FCE80.o"
-    include "build/asm/fp.o"
+    include "build/src/code/fp.o"
     include "build/src/code/system_malloc.o"
     include "build/src/code/code_800FD970.o"
     include "build/src/code/__osMalloc.o"
@@ -447,7 +447,7 @@ beginseg
     include "build/src/code/jpegutils.o"
     include "build/src/code/jpegdecoder.o"
     include "build/src/libultra/io/pfsfreeblocks.o"
-    include "build/asm/guScale.o"
+    include "build/src/libultra/mgu/scale.o"
     include "build/src/libultra/gu/sinf.o"
     include "build/src/libultra/gu/sins.o"
     include "build/src/libultra/io/sptask.o"
@@ -461,31 +461,31 @@ beginseg
     include "build/src/libultra/io/sptaskyield.o"
     include "build/src/libultra/io/pfsreadwritefile.o"
     include "build/src/libultra/io/pfsgetstatus.o"
-    include "build/asm/guMtxIdentF.o"
+    include "build/src/libultra/mgu/mtxidentf.o"
     include "build/src/libultra/gu/lookat.o"
     include "build/src/libultra/io/pfsallocatefile.o"
     include "build/src/libultra/os/stoptimer.o"
     include "build/src/libultra/io/contpfs.o"
-    include "build/asm/guMtxL2F.o"
+    include "build/src/libultra/mgu/mtxl2f.o"
     include "build/src/libultra/io/pfsfindfile.o"
     include "build/src/libultra/gu/sqrtf.o"
     include "build/src/libultra/os/afterprenmi.o"
     include "build/src/libultra/io/contquery.o"
     include "build/src/libultra/gu/lookathil.o"
     include "build/src/libultra/io/sp.o"
-    include "build/asm/guMtxIdent.o"
+    include "build/src/libultra/mgu/mtxident.o"
     include "build/src/libultra/gu/position.o"
     include "build/src/libultra/io/sptaskyielded.o"
     include "build/src/libultra/gu/rotate.o"
     include "build/src/libultra/io/aisetfreq.o"
     include "build/src/libultra/os/getactivequeue.o"
-    include "build/asm/guNormalize.o"
+    include "build/src/libultra/mgu/normalize.o"
     include "build/src/libultra/io/dpgetstat.o"
     include "build/src/libultra/io/dpsetstat.o"
     include "build/src/libultra/io/pfsdeletefile.o"
     include "build/src/libultra/gu/ortho.o"
     include "build/src/libultra/gu/cosf.o"
-    include "build/asm/libm_vals.o"
+    include "build/src/libultra/gu/libm_vals.o"
     include "build/src/libultra/gu/coss.o"
     include "build/src/libultra/io/visetevent.o"
     include "build/src/libultra/io/pfsisplug.o"
@@ -496,16 +496,16 @@ beginseg
     include "build/src/libultra/io/pfsinitpak.o"
     include "build/src/libultra/io/pfschecker.o"
     include "build/src/libultra/io/aigetlen.o"
-    include "build/asm/guTranslate.o"
+    include "build/src/libultra/mgu/translate.o"
     include "build/src/libultra/io/contramwrite.o"
     include "build/src/libultra/io/contramread.o"
     include "build/src/libultra/io/crc.o"
     include "build/src/libultra/os/settimer.o"
     include "build/src/libultra/io/spgetstat.o"
     include "build/src/libultra/io/spsetstat.o"
-    include "build/asm/osWritebackDCacheAll.o"
+    include "build/src/libultra/os/writebackdcacheall.o"
     include "build/src/libultra/os/getcurrfaultedthread.o"
-    include "build/asm/guMtxF2L.o"
+    include "build/src/libultra/mgu/mtxf2l.o"
     include "build/src/libultra/libc/llcvt.o"
     include "build/src/libultra/io/vigetcurrframebuf.o"
     include "build/src/libultra/io/spsetpc.o"
diff --git a/asm/mio0.s b/src/boot/mio0.s
similarity index 99%
rename from asm/mio0.s
rename to src/boot/mio0.s
index bdf57397eb..a3fb8eba26 100644
--- a/asm/mio0.s
+++ b/src/boot/mio0.s
@@ -1,6 +1,5 @@
 #include "ultra64/asm.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/fp.s b/src/code/fp.s
similarity index 100%
rename from asm/fp.s
rename to src/code/fp.s
diff --git a/asm/kanread.s b/src/code/kanread.s
similarity index 99%
rename from asm/kanread.s
rename to src/code/kanread.s
index f155704fa1..70a884870e 100644
--- a/asm/kanread.s
+++ b/src/code/kanread.s
@@ -1,6 +1,5 @@
 #include "ultra64/asm.h"
 
-// assembler directives
 .set noat
 .set noreorder
 
diff --git a/asm/libm_vals.s b/src/libultra/gu/libm_vals.s
similarity index 100%
rename from asm/libm_vals.s
rename to src/libultra/gu/libm_vals.s
diff --git a/asm/bcmp.s b/src/libultra/libc/bcmp.s
similarity index 100%
rename from asm/bcmp.s
rename to src/libultra/libc/bcmp.s
diff --git a/asm/bcopy.s b/src/libultra/libc/bcopy.s
similarity index 100%
rename from asm/bcopy.s
rename to src/libultra/libc/bcopy.s
diff --git a/asm/bzero.s b/src/libultra/libc/bzero.s
similarity index 100%
rename from asm/bzero.s
rename to src/libultra/libc/bzero.s
diff --git a/asm/guMtxF2L.s b/src/libultra/mgu/mtxf2l.s
similarity index 100%
rename from asm/guMtxF2L.s
rename to src/libultra/mgu/mtxf2l.s
diff --git a/asm/guMtxIdent.s b/src/libultra/mgu/mtxident.s
similarity index 98%
rename from asm/guMtxIdent.s
rename to src/libultra/mgu/mtxident.s
index e28bf70f1f..fb0e4c44ad 100644
--- a/asm/guMtxIdent.s
+++ b/src/libultra/mgu/mtxident.s
@@ -1,6 +1,5 @@
 #include "ultra64/asm.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/guMtxIdentF.s b/src/libultra/mgu/mtxidentf.s
similarity index 98%
rename from asm/guMtxIdentF.s
rename to src/libultra/mgu/mtxidentf.s
index 0a23adf77a..583fc22184 100644
--- a/asm/guMtxIdentF.s
+++ b/src/libultra/mgu/mtxidentf.s
@@ -1,6 +1,5 @@
 #include "ultra64/asm.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/guMtxL2F.s b/src/libultra/mgu/mtxl2f.s
similarity index 100%
rename from asm/guMtxL2F.s
rename to src/libultra/mgu/mtxl2f.s
diff --git a/asm/guNormalize.s b/src/libultra/mgu/normalize.s
similarity index 98%
rename from asm/guNormalize.s
rename to src/libultra/mgu/normalize.s
index fe7b303b2b..7686317ea2 100644
--- a/asm/guNormalize.s
+++ b/src/libultra/mgu/normalize.s
@@ -1,6 +1,5 @@
 #include "ultra64/asm.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/guScale.s b/src/libultra/mgu/scale.s
similarity index 100%
rename from asm/guScale.s
rename to src/libultra/mgu/scale.s
diff --git a/asm/guTranslate.s b/src/libultra/mgu/translate.s
similarity index 100%
rename from asm/guTranslate.s
rename to src/libultra/mgu/translate.s
diff --git a/asm/exceptasm.s b/src/libultra/os/exceptasm.s
similarity index 100%
rename from asm/exceptasm.s
rename to src/libultra/os/exceptasm.s
diff --git a/asm/__osGetCause.s b/src/libultra/os/getcause.s
similarity index 94%
rename from asm/__osGetCause.s
rename to src/libultra/os/getcause.s
index 46c56d16ef..48fbf3236e 100644
--- a/asm/__osGetCause.s
+++ b/src/libultra/os/getcause.s
@@ -1,7 +1,6 @@
 #include "ultra64/asm.h"
 #include "ultra64/r4300.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/osGetCount.s b/src/libultra/os/getcount.s
similarity index 94%
rename from asm/osGetCount.s
rename to src/libultra/os/getcount.s
index cd4cc326f6..bad47d0bc5 100644
--- a/asm/osGetCount.s
+++ b/src/libultra/os/getcount.s
@@ -1,7 +1,6 @@
 #include "ultra64/asm.h"
 #include "ultra64/r4300.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/__osGetFpcCsr.s b/src/libultra/os/getfpccsr.s
similarity index 94%
rename from asm/__osGetFpcCsr.s
rename to src/libultra/os/getfpccsr.s
index 28ad5cf907..d86734ad00 100644
--- a/asm/__osGetFpcCsr.s
+++ b/src/libultra/os/getfpccsr.s
@@ -1,7 +1,6 @@
 #include "ultra64/asm.h"
 #include "ultra64/r4300.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/__osGetSR.s b/src/libultra/os/getsr.s
similarity index 94%
rename from asm/__osGetSR.s
rename to src/libultra/os/getsr.s
index d47f244404..aed66d40a2 100644
--- a/asm/__osGetSR.s
+++ b/src/libultra/os/getsr.s
@@ -1,7 +1,6 @@
 #include "ultra64/asm.h"
 #include "ultra64/r4300.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/interrupt.s b/src/libultra/os/interrupt.s
similarity index 100%
rename from asm/interrupt.s
rename to src/libultra/os/interrupt.s
diff --git a/asm/osInvalDCache.s b/src/libultra/os/invaldcache.s
similarity index 100%
rename from asm/osInvalDCache.s
rename to src/libultra/os/invaldcache.s
diff --git a/asm/osInvalICache.s b/src/libultra/os/invalicache.s
similarity index 100%
rename from asm/osInvalICache.s
rename to src/libultra/os/invalicache.s
diff --git a/asm/osMapTLBRdb.s b/src/libultra/os/maptlbrdb.s
similarity index 98%
rename from asm/osMapTLBRdb.s
rename to src/libultra/os/maptlbrdb.s
index fdcea87010..ea8fe4aa4a 100644
--- a/asm/osMapTLBRdb.s
+++ b/src/libultra/os/maptlbrdb.s
@@ -2,7 +2,6 @@
 #include "ultra64/r4300.h"
 #include "ultra64/rdb.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/parameters.s b/src/libultra/os/parameters.s
similarity index 100%
rename from asm/parameters.s
rename to src/libultra/os/parameters.s
diff --git a/asm/__osProbeTLB.s b/src/libultra/os/probetlb.s
similarity index 100%
rename from asm/__osProbeTLB.s
rename to src/libultra/os/probetlb.s
diff --git a/asm/__osSetCompare.s b/src/libultra/os/setcompare.s
similarity index 95%
rename from asm/__osSetCompare.s
rename to src/libultra/os/setcompare.s
index f3c5fc18a7..4b69b2ea90 100644
--- a/asm/__osSetCompare.s
+++ b/src/libultra/os/setcompare.s
@@ -1,7 +1,6 @@
 #include "ultra64/asm.h"
 #include "ultra64/r4300.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/__osSetFpcCsr.s b/src/libultra/os/setfpccsr.s
similarity index 95%
rename from asm/__osSetFpcCsr.s
rename to src/libultra/os/setfpccsr.s
index ec12e21559..9b6b368f39 100644
--- a/asm/__osSetFpcCsr.s
+++ b/src/libultra/os/setfpccsr.s
@@ -1,7 +1,6 @@
 #include "ultra64/asm.h"
 #include "ultra64/r4300.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/osSetIntMask.s b/src/libultra/os/setintmask.s
similarity index 100%
rename from asm/osSetIntMask.s
rename to src/libultra/os/setintmask.s
diff --git a/asm/__osSetSR.s b/src/libultra/os/setsr.s
similarity index 94%
rename from asm/__osSetSR.s
rename to src/libultra/os/setsr.s
index 977b661bd8..382f2eada1 100644
--- a/asm/__osSetSR.s
+++ b/src/libultra/os/setsr.s
@@ -1,7 +1,6 @@
 #include "ultra64/asm.h"
 #include "ultra64/r4300.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/__osSetWatchLo.s b/src/libultra/os/setwatchlo.s
similarity index 95%
rename from asm/__osSetWatchLo.s
rename to src/libultra/os/setwatchlo.s
index 0c8752e984..749b1dbd85 100644
--- a/asm/__osSetWatchLo.s
+++ b/src/libultra/os/setwatchlo.s
@@ -1,7 +1,6 @@
 #include "ultra64/asm.h"
 #include "ultra64/r4300.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/osUnmapTLBAll.s b/src/libultra/os/unmaptlball.s
similarity index 98%
rename from asm/osUnmapTLBAll.s
rename to src/libultra/os/unmaptlball.s
index ef75432df5..d7fe7cf53b 100644
--- a/asm/osUnmapTLBAll.s
+++ b/src/libultra/os/unmaptlball.s
@@ -1,7 +1,6 @@
 #include "ultra64/asm.h"
 #include "ultra64/r4300.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/osWritebackDCache.s b/src/libultra/os/writebackdcache.s
similarity index 100%
rename from asm/osWritebackDCache.s
rename to src/libultra/os/writebackdcache.s
diff --git a/asm/osWritebackDCacheAll.s b/src/libultra/os/writebackdcacheall.s
similarity index 100%
rename from asm/osWritebackDCacheAll.s
rename to src/libultra/os/writebackdcacheall.s
diff --git a/asm/entry.s b/src/makerom/entry.s
similarity index 98%
rename from asm/entry.s
rename to src/makerom/entry.s
index 72c18131e1..6be493e6b6 100644
--- a/asm/entry.s
+++ b/src/makerom/entry.s
@@ -1,7 +1,6 @@
 #include "ultra64/asm.h"
 #include "boot.h"
 
-.set noat
 .set noreorder
 
 .section .text
diff --git a/asm/ipl3.s b/src/makerom/ipl3.s
similarity index 100%
rename from asm/ipl3.s
rename to src/makerom/ipl3.s
diff --git a/asm/rom_header.s b/src/makerom/rom_header.s
similarity index 100%
rename from asm/rom_header.s
rename to src/makerom/rom_header.s