diff --git a/cpu/esp32/esp-idf/eth/Makefile b/cpu/esp32/esp-idf/eth/Makefile
index 1eeb9aa80b..bb3916e48b 100644
--- a/cpu/esp32/esp-idf/eth/Makefile
+++ b/cpu/esp32/esp-idf/eth/Makefile
@@ -3,15 +3,20 @@ MODULE = esp_idf_eth
 # source files to be compiled for this module
 ESP32_SDK_SRC = \
   components/esp_eth/src/esp_eth.c \
-  components/esp_eth/src/esp_eth_mac_esp.c  \
   components/esp_eth/src/esp_eth_netif_glue.c  \
-  components/esp_eth/src/esp_eth_phy.c  \
-  components/esp_eth/src/esp_eth_phy_dp83848.c  \
-  components/esp_eth/src/esp_eth_phy_ip101.c  \
-  components/esp_eth/src/esp_eth_phy_ksz80xx.c  \
-  components/esp_eth/src/esp_eth_phy_lan87xx.c  \
-  components/esp_eth/src/esp_eth_phy_rtl8201.c \
+  components/esp_eth/src/mac/esp_eth_mac_esp.c \
+  components/esp_eth/src/mac/esp_eth_mac_esp_dma.c \
+  components/esp_eth/src/mac/esp_eth_mac_esp_gpio.c \
+  components/esp_eth/src/phy/esp_eth_phy_802_3.c \
+  components/esp_eth/src/phy/esp_eth_phy_dp83848.c  \
+  components/esp_eth/src/phy/esp_eth_phy_generic.c  \
+  components/esp_eth/src/phy/esp_eth_phy_ip101.c  \
+  components/esp_eth/src/phy/esp_eth_phy_ksz80xx.c  \
+  components/esp_eth/src/phy/esp_eth_phy_lan87xx.c  \
+  components/esp_eth/src/phy/esp_eth_phy_rtl8201.c \
+  components/esp_hw_support/esp_clock_output.c \
   components/hal/emac_hal.c \
+  components/soc/$(CPU_FAM)/emac_periph.c \
   #
 
 include $(RIOTBASE)/Makefile.base