diff --git a/arch/xtensa/src/common/Make.defs b/arch/xtensa/src/common/Make.defs
new file mode 100644
index 0000000000..629c19d2bf
--- /dev/null
+++ b/arch/xtensa/src/common/Make.defs
@@ -0,0 +1,70 @@
+############################################################################
+# nuttx/arch/xtensa/src/common/Make.defs
+#
+# Licensed to the Apache Software Foundation (ASF) under one or more
+# contributor license agreements.  See the NOTICE file distributed with
+# this work for additional information regarding copyright ownership.  The
+# ASF licenses this file to you under the Apache License, Version 2.0 (the
+# "License"); you may not use this file except in compliance with the
+# License.  You may obtain a copy of the License at
+#
+#   http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS, WITHOUT
+# WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.  See the
+# License for the specific language governing permissions and limitations
+# under the License.
+#
+############################################################################
+
+# The start-up, "head", file.  May be either a .S or a .c file.
+
+HEAD_ASRC  = xtensa_vectors.S xtensa_window_vector.S xtensa_windowspill.S
+HEAD_ASRC += xtensa_int_handlers.S xtensa_user_handler.S
+
+# Common Xtensa files (arch/xtensa/src/common)
+
+CMN_ASRCS  = xtensa_context.S xtensa_cpuint.S xtensa_panic.S
+
+CMN_CSRCS  = xtensa_assert.c xtensa_blocktask.c
+CMN_CSRCS += xtensa_cpenable.c xtensa_createstack.c xtensa_exit.c
+CMN_CSRCS += xtensa_initialize.c xtensa_initialstate.c
+CMN_CSRCS += xtensa_irqdispatch.c xtensa_lowputs.c xtensa_mdelay.c
+CMN_CSRCS += xtensa_modifyreg8.c xtensa_modifyreg16.c xtensa_modifyreg32.c
+CMN_CSRCS += xtensa_puts.c xtensa_releasepending.c xtensa_releasestack.c
+CMN_CSRCS += xtensa_reprioritizertr.c xtensa_schedsigaction.c
+CMN_CSRCS += xtensa_sigdeliver.c xtensa_stackframe.c xtensa_udelay.c
+CMN_CSRCS += xtensa_unblocktask.c xtensa_usestack.c xtensa_swint.c
+CMN_CSRCS += xtensa_saveusercontext.c
+
+# Configuration-dependent common Xtensa files
+
+ifeq ($(CONFIG_DEBUG_TCBINFO),y)
+  CMN_CSRCS += xtensa_tcbinfo.c
+endif
+
+ifeq ($(CONFIG_DEBUG_ALERT),y)
+  CMN_CSRCS += xtensa_dumpstate.c
+endif
+
+ifeq ($(CONFIG_ARCH_FPU),y)
+  CMN_CSRCS += xtensa_fpucmp.c
+endif
+
+ifeq ($(CONFIG_SPINLOCK),y)
+  CMN_CSRCS += xtensa_testset.c
+endif
+
+ifeq ($(CONFIG_SMP),y)
+  CMN_CSRCS += xtensa_cpupause.c
+endif
+
+ifeq ($(CONFIG_STACK_COLORATION),y)
+  CMN_CSRCS += xtensa_checkstack.c
+endif
+
+ifeq ($(CONFIG_XTENSA_SEMIHOSTING_HOSTFS),y)
+  CMN_ASRCS += xtensa_simcall.S
+  CMN_CSRCS += xtensa_hostfs.c
+endif
diff --git a/arch/xtensa/src/esp32/Make.defs b/arch/xtensa/src/esp32/Make.defs
index e21a20b8e7..2d6a50ae1c 100644
--- a/arch/xtensa/src/esp32/Make.defs
+++ b/arch/xtensa/src/esp32/Make.defs
@@ -19,58 +19,11 @@
 ############################################################################
 
 include chip/Bootloader.mk
+include common/Make.defs
 
 # The start-up, "head", file.  May be either a .S or a .c file.
 
-HEAD_ASRC  = xtensa_vectors.S xtensa_window_vector.S xtensa_windowspill.S
-HEAD_ASRC += xtensa_int_handlers.S  xtensa_user_handler.S
-HEAD_CSRC  = esp32_start.c esp32_wdt.c
-
-# Common XTENSA files (arch/xtensa/src/common)
-
-CMN_ASRCS  = xtensa_context.S xtensa_cpuint.S xtensa_panic.S
-
-CMN_CSRCS  = xtensa_assert.c xtensa_blocktask.c
-CMN_CSRCS += xtensa_cpenable.c xtensa_createstack.c xtensa_exit.c
-CMN_CSRCS += xtensa_initialize.c xtensa_initialstate.c
-CMN_CSRCS += xtensa_irqdispatch.c xtensa_lowputs.c xtensa_mdelay.c
-CMN_CSRCS += xtensa_modifyreg8.c xtensa_modifyreg16.c xtensa_modifyreg32.c
-CMN_CSRCS += xtensa_puts.c xtensa_releasepending.c xtensa_releasestack.c
-CMN_CSRCS += xtensa_reprioritizertr.c xtensa_schedsigaction.c
-CMN_CSRCS += xtensa_sigdeliver.c xtensa_stackframe.c xtensa_udelay.c
-CMN_CSRCS += xtensa_unblocktask.c xtensa_usestack.c xtensa_swint.c
-CMN_CSRCS += xtensa_saveusercontext.c
-
-# Configuration-dependent common XTENSA files
-
-ifeq ($(CONFIG_DEBUG_TCBINFO),y)
-  CMN_CSRCS += xtensa_tcbinfo.c
-endif
-
-ifeq ($(CONFIG_DEBUG_ALERT),y)
-  CMN_CSRCS += xtensa_dumpstate.c
-endif
-
-ifeq ($(CONFIG_ARCH_FPU),y)
-  CMN_CSRCS += xtensa_fpucmp.c
-endif
-
-ifeq ($(CONFIG_SPINLOCK),y)
-  CMN_CSRCS += xtensa_testset.c
-endif
-
-ifeq ($(CONFIG_SMP),y)
-  CMN_CSRCS += xtensa_cpupause.c
-endif
-
-ifeq ($(CONFIG_STACK_COLORATION),y)
-  CMN_CSRCS += xtensa_checkstack.c
-endif
-
-ifeq ($(CONFIG_XTENSA_SEMIHOSTING_HOSTFS),y)
-  CMN_ASRCS += xtensa_simcall.S
-  CMN_CSRCS += xtensa_hostfs.c
-endif
+HEAD_CSRC = esp32_start.c esp32_wdt.c
 
 # Required ESP32 files (arch/xtensa/src/lx6)
 
diff --git a/arch/xtensa/src/esp32s2/Make.defs b/arch/xtensa/src/esp32s2/Make.defs
index 46d6f1c847..db87863817 100644
--- a/arch/xtensa/src/esp32s2/Make.defs
+++ b/arch/xtensa/src/esp32s2/Make.defs
@@ -19,52 +19,13 @@
 ############################################################################
 
 include chip/Bootloader.mk
+include common/Make.defs
 
 # The start-up, "head", file.  May be either a .S or a .c file.
 
-HEAD_ASRC  = xtensa_vectors.S xtensa_window_vector.S xtensa_windowspill.S
-HEAD_ASRC += xtensa_int_handlers.S xtensa_user_handler.S
 HEAD_CSRC  = esp32s2_start.c esp32s2_wdt.c
 
-# Common XTENSA files (arch/xtensa/src/common)
-
-CMN_ASRCS  = xtensa_context.S xtensa_cpuint.S xtensa_panic.S
-
-CMN_CSRCS  = xtensa_assert.c xtensa_blocktask.c
-CMN_CSRCS += xtensa_cpenable.c xtensa_createstack.c xtensa_exit.c
-CMN_CSRCS += xtensa_initialize.c xtensa_initialstate.c
-CMN_CSRCS += xtensa_irqdispatch.c xtensa_lowputs.c xtensa_mdelay.c
-CMN_CSRCS += xtensa_modifyreg8.c xtensa_modifyreg16.c xtensa_modifyreg32.c
-CMN_CSRCS += xtensa_puts.c xtensa_releasepending.c xtensa_releasestack.c
-CMN_CSRCS += xtensa_reprioritizertr.c xtensa_schedsigaction.c
-CMN_CSRCS += xtensa_sigdeliver.c xtensa_stackframe.c xtensa_udelay.c
-CMN_CSRCS += xtensa_unblocktask.c xtensa_usestack.c xtensa_swint.c
-CMN_CSRCS += xtensa_saveusercontext.c
-
-# Configuration-dependent common XTENSA files
-
-ifeq ($(CONFIG_DEBUG_TCBINFO),y)
-  CMN_CSRCS += xtensa_tcbinfo.c
-endif
-
-ifeq ($(CONFIG_DEBUG_ALERT),y)
-  CMN_CSRCS += xtensa_dumpstate.c
-endif
-
-ifeq ($(CONFIG_SPINLOCK),y)
-  CMN_CSRCS += xtensa_testset.c
-endif
-
-ifeq ($(CONFIG_STACK_COLORATION),y)
-  CMN_CSRCS += xtensa_checkstack.c
-endif
-
-ifeq ($(CONFIG_XTENSA_SEMIHOSTING_HOSTFS),y)
-  CMN_ASRCS += xtensa_simcall.S
-  CMN_CSRCS += xtensa_hostfs.c
-endif
-
-# Required ESP32-S2 files (arch/xtensa/src/lx7)
+# Required ESP32-S2 files (arch/xtensa/src/esp32s2)
 
 CHIP_CSRCS  = esp32s2_allocateheap.c esp32s2_clockconfig.c esp32s2_irq.c
 CHIP_CSRCS += esp32s2_gpio.c esp32s2_region.c esp32s2_user.c
diff --git a/arch/xtensa/src/esp32s3/Make.defs b/arch/xtensa/src/esp32s3/Make.defs
index e66eff5ae9..4850b6990c 100644
--- a/arch/xtensa/src/esp32s3/Make.defs
+++ b/arch/xtensa/src/esp32s3/Make.defs
@@ -19,59 +19,12 @@
 ############################################################################
 
 include chip/Bootloader.mk
+include common/Make.defs
 
 # The start-up, "head", file.  May be either a .S or a .c file.
 
-HEAD_ASRC  = xtensa_vectors.S xtensa_window_vector.S xtensa_windowspill.S
-HEAD_ASRC += xtensa_int_handlers.S xtensa_user_handler.S
 HEAD_CSRC  = esp32s3_start.c
 
-# Common XTENSA files (arch/xtensa/src/common)
-
-CMN_ASRCS  = xtensa_context.S xtensa_cpuint.S xtensa_panic.S
-
-CMN_CSRCS  = xtensa_assert.c xtensa_blocktask.c
-CMN_CSRCS += xtensa_cpenable.c xtensa_createstack.c xtensa_exit.c
-CMN_CSRCS += xtensa_initialize.c xtensa_initialstate.c
-CMN_CSRCS += xtensa_irqdispatch.c xtensa_lowputs.c xtensa_mdelay.c
-CMN_CSRCS += xtensa_modifyreg8.c xtensa_modifyreg16.c xtensa_modifyreg32.c
-CMN_CSRCS += xtensa_puts.c xtensa_releasepending.c xtensa_releasestack.c
-CMN_CSRCS += xtensa_reprioritizertr.c xtensa_schedsigaction.c
-CMN_CSRCS += xtensa_sigdeliver.c xtensa_stackframe.c xtensa_udelay.c
-CMN_CSRCS += xtensa_unblocktask.c xtensa_usestack.c xtensa_swint.c
-CMN_CSRCS += xtensa_saveusercontext.c
-
-# Configuration-dependent common XTENSA files
-
-ifeq ($(CONFIG_DEBUG_TCBINFO),y)
-  CMN_CSRCS += xtensa_tcbinfo.c
-endif
-
-ifeq ($(CONFIG_DEBUG_ALERT),y)
-  CMN_CSRCS += xtensa_dumpstate.c
-endif
-
-ifeq ($(CONFIG_ARCH_FPU),y)
-  CMN_CSRCS += xtensa_fpucmp.c
-endif
-
-ifeq ($(CONFIG_SPINLOCK),y)
-  CMN_CSRCS += xtensa_testset.c
-endif
-
-ifeq ($(CONFIG_SMP),y)
-  CMN_CSRCS += xtensa_cpupause.c
-endif
-
-ifeq ($(CONFIG_STACK_COLORATION),y)
-  CMN_CSRCS += xtensa_checkstack.c
-endif
-
-ifeq ($(CONFIG_XTENSA_SEMIHOSTING_HOSTFS),y)
-  CMN_ASRCS += xtensa_simcall.S
-  CMN_CSRCS += xtensa_hostfs.c
-endif
-
 # Required ESP32-S3 files (arch/xtensa/src/esp32s3)
 
 CHIP_CSRCS  = esp32s3_irq.c esp32s3_clockconfig.c esp32s3_region.c