diff --git a/cpu/esp32/Makefile.include b/cpu/esp32/Makefile.include
index 3ad8e4d909..39732eb09b 100644
--- a/cpu/esp32/Makefile.include
+++ b/cpu/esp32/Makefile.include
@@ -98,6 +98,10 @@ ifneq (,$(filter esp_idf_spi_flash,$(USEMODULE)))
   INCLUDES += -I$(ESP32_SDK_DIR)/components/spi_flash/include
 endif
 
+ifneq (,$(filter esp_idf_usb,$(USEMODULE)))
+  INCLUDES += -I$(ESP32_SDK_DIR)/components/usb/include
+endif
+
 ifneq (,$(filter esp_wifi_any,$(USEMODULE)))
   INCLUDES += -I$(ESP32_SDK_DIR)/components/bootloader_support/include
   INCLUDES += -I$(ESP32_SDK_DIR)/components/esp_eth/include
diff --git a/cpu/esp32/esp-idf/Kconfig b/cpu/esp32/esp-idf/Kconfig
index f2622529c1..7702960912 100644
--- a/cpu/esp32/esp-idf/Kconfig
+++ b/cpu/esp32/esp-idf/Kconfig
@@ -28,5 +28,6 @@ rsource "heap/Kconfig"
 rsource "nvs_flash/Kconfig"
 rsource "spi_flash/Kconfig"
 rsource "spi_ram/Kconfig"
+rsource "usb/Kconfig"
 rsource "wifi/Kconfig"
 rsource "wpa_supplicant/Kconfig"
diff --git a/cpu/esp32/esp-idf/Makefile b/cpu/esp32/esp-idf/Makefile
index fe07dade5f..21ccf13245 100644
--- a/cpu/esp32/esp-idf/Makefile
+++ b/cpu/esp32/esp-idf/Makefile
@@ -48,6 +48,10 @@ ifneq (,$(filter esp_idf_spi_ram,$(USEMODULE)))
   DIRS += spi_ram
 endif
 
+ifneq (,$(filter esp_idf_usb,$(USEMODULE)))
+  DIRS += usb
+endif
+
 ifneq (,$(filter esp_idf_wifi,$(USEMODULE)))
   DIRS += wifi
 endif
diff --git a/cpu/esp32/esp-idf/usb/Kconfig b/cpu/esp32/esp-idf/usb/Kconfig
new file mode 100644
index 0000000000..db41973f8f
--- /dev/null
+++ b/cpu/esp32/esp-idf/usb/Kconfig
@@ -0,0 +1,14 @@
+# Copyright (c) 2022 Gunar Schorcht
+#
+# This file is subject to the terms and conditions of the GNU Lesser
+# General Public License v2.1. See the file LICENSE in the top level
+# directory for more details.
+#
+
+config MODULE_ESP_IDF_USB
+    bool
+    depends on TEST_KCONFIG
+    depends on MODULE_ESP_IDF
+    default y if MODULE_PERIPH_USBDEV
+    help
+        ESP-IDF code for USB.
diff --git a/cpu/esp32/esp-idf/usb/Makefile b/cpu/esp32/esp-idf/usb/Makefile
new file mode 100644
index 0000000000..3261f5fc13
--- /dev/null
+++ b/cpu/esp32/esp-idf/usb/Makefile
@@ -0,0 +1,17 @@
+MODULE = esp_idf_usb
+
+# source files to be compiled for this module
+ESP32_SDK_SRC = \
+  components/hal/usb_hal.c \
+  components/hal/usb_phy_hal.c \
+  components/soc/$(CPU_FAM)/usb_periph.c \
+  components/soc/$(CPU_FAM)/usb_phy_periph.c \
+  components/usb/usb_phy.c \
+  #
+
+include $(RIOTBASE)/Makefile.base
+
+ESP32_SDK_BIN = $(BINDIR)/$(MODULE)
+
+include ../esp_idf.mk
+include ../esp_idf_cflags.mk