diff --git a/src/debug/tester/CMakeLists.txt b/src/debug/tester/CMakeLists.txt
index 5b33427b3219..aa146c24d597 100644
--- a/src/debug/tester/CMakeLists.txt
+++ b/src/debug/tester/CMakeLists.txt
@@ -1,3 +1,27 @@
-add_local_sources(tester.c)
-add_local_sources(tester_dummy_test.c)
-add_local_sources(tester_simple_dram_test.c)
+# SPDX-License-Identifier: BSD-3-Clause
+
+set(base_files
+  tester.c
+  tester_dummy_test.c
+  tester_simple_dram_test.c
+)
+
+is_zephyr(it_is)
+if(it_is) ###  Zephyr ###
+
+  if(CONFIG_COMP_TESTER STREQUAL "m")
+
+    add_subdirectory(llext ${PROJECT_BINARY_DIR}/tester_llext)
+    add_dependencies(app tester)
+
+  elseif(CONFIG_COMP_TESTER)
+
+    zephyr_library_sources(${base_files})
+
+  endif()
+
+else() ### XTOS ###
+
+  add_local_sources(sof ${base_files})
+
+endif()
diff --git a/src/math/CMakeLists.txt b/src/math/CMakeLists.txt
index ef0c409b69a6..a4381630a061 100644
--- a/src/math/CMakeLists.txt
+++ b/src/math/CMakeLists.txt
@@ -1,58 +1,92 @@
 # SPDX-License-Identifier: BSD-3-Clause
 
 if(BUILD_LIBRARY)
-	add_local_sources(sof numbers.c)
-	return()
+  add_local_sources(sof numbers.c)
+  return()
 endif()
 
-add_local_sources(sof numbers.c)
+set(base_files numbers.c)
 
 if(CONFIG_CORDIC_FIXED)
-        add_local_sources(sof trig.c)
+  list(APPEND base_files trig.c)
 endif()
 
-add_local_sources_ifdef(CONFIG_MATH_LUT_SINE_FIXED sof lut_trig.c)
+if(CONFIG_MATH_LUT_SINE_FIXED)
+  list(APPEND base_files lut_trig.c)
+endif()
 
-add_local_sources_ifdef(CONFIG_SQRT_FIXED sof sqrt_int16.c)
+if(CONFIG_SQRT_FIXED)
+  list(APPEND base_files sqrt_int16.c)
+endif()
 
-add_local_sources_ifdef(CONFIG_MATH_EXP sof exp_fcn.c exp_fcn_hifi.c)
+if(CONFIG_MATH_EXP)
+  list(APPEND base_files exp_fcn.c exp_fcn_hifi.c)
+endif()
 
 if(CONFIG_MATH_DECIBELS)
-        add_local_sources(sof decibels.c)
+  list(APPEND base_files decibels.c)
 endif()
 
-add_local_sources_ifdef(CONFIG_NATURAL_LOGARITHM_FIXED sof log_e.c)
+if(CONFIG_NATURAL_LOGARITHM_FIXED)
+  list(APPEND base_files log_e.c)
+endif()
 
-add_local_sources_ifdef(CONFIG_COMMON_LOGARITHM_FIXED sof log_10.c)
+if(CONFIG_COMMON_LOGARITHM_FIXED)
+  list(APPEND base_files log_10.c)
+endif()
 
-add_local_sources_ifdef(CONFIG_POWER_FIXED sof power.c)
+if(CONFIG_POWER_FIXED)
+  list(APPEND base_files power.c)
+endif()
 
-add_local_sources_ifdef(CONFIG_BINARY_LOGARITHM_FIXED sof base2log.c)
+if(CONFIG_BINARY_LOGARITHM_FIXED)
+  list(APPEND base_files base2log.c)
+endif()
 
-add_local_sources_ifdef(CONFIG_MATH_FIR sof fir_generic.c fir_hifi2ep.c fir_hifi3.c fir_hifi5.c)
+if(CONFIG_MATH_FIR STREQUAL "m")
+  add_subdirectory(fir_llext ${PROJECT_BINARY_DIR}/fir_llext)
+  add_dependencies(app fir)
+elseif(CONFIG_MATH_FIR)
+  list(APPEND base_files fir_generic.c fir_hifi2ep.c fir_hifi3.c fir_hifi5.c)
+endif()
 
 if(CONFIG_MATH_FFT)
-	add_subdirectory(fft)
+  add_subdirectory(fft)
 endif()
 
-add_local_sources_ifdef(CONFIG_MATH_IIR_DF2T sof
-	iir_df2t_generic.c iir_df2t_hifi3.c iir_df2t.c)
+if(CONFIG_MATH_IIR_DF2T)
+  list(APPEND base_files iir_df2t_generic.c iir_df2t_hifi3.c iir_df2t.c)
+endif()
 
-add_local_sources_ifdef(CONFIG_MATH_IIR_DF1 sof
-	iir_df1_generic.c iir_df1_hifi3.c iir_df1_hifi4.c iir_df1_hifi5.c iir_df1.c)
+if(CONFIG_MATH_IIR_DF1)
+  list(APPEND base_files iir_df1_generic.c iir_df1_hifi3.c iir_df1_hifi4.c iir_df1_hifi5.c iir_df1.c)
+endif()
 
 if(CONFIG_MATH_WINDOW)
-	 add_local_sources(sof window.c)
+  list(APPEND base_files window.c)
 endif()
 
 if(CONFIG_MATH_MATRIX)
-	 add_local_sources(sof matrix.c)
+  list(APPEND base_files matrix.c)
 endif()
 
 if(CONFIG_MATH_AUDITORY)
-	 add_subdirectory(auditory)
+  add_subdirectory(auditory)
 endif()
 
 if(CONFIG_MATH_DCT)
-	 add_local_sources(sof dct.c)
+  list(APPEND base_files dct.c)
+endif()
+
+is_zephyr(it_is)
+if(it_is) ###  Zephyr ###
+
+  zephyr_library_sources(
+    ${base_files}
+  )
+
+else() ### XTOS ###
+
+  add_local_sources(sof ${base_files})
+
 endif()
diff --git a/src/math/auditory/CMakeLists.txt b/src/math/auditory/CMakeLists.txt
index 2983e1eb4483..ac89bc544f48 100644
--- a/src/math/auditory/CMakeLists.txt
+++ b/src/math/auditory/CMakeLists.txt
@@ -1,7 +1,24 @@
 # SPDX-License-Identifier: BSD-3-Clause
 
-add_local_sources(sof auditory.c)
+set(base_files auditory.c)
 
-add_local_sources_ifdef(CONFIG_MATH_16BIT_MEL_FILTERBANK sof mel_filterbank_16.c)
+if(CONFIG_MATH_16BIT_MEL_FILTERBANK)
+  list(APPEND base_files mel_filterbank_16.c)
+endif()
 
-add_local_sources_ifdef(CONFIG_MATH_32BIT_MEL_FILTERBANK sof mel_filterbank_32.c)
+if(CONFIG_MATH_32BIT_MEL_FILTERBANK)
+  list(APPEND base_files mel_filterbank_32.c)
+endif()
+
+is_zephyr(it_is)
+if(it_is) ###  Zephyr ###
+
+  zephyr_library_sources(
+    ${base_files}
+  )
+
+else() ### XTOS ###
+
+  add_local_sources(sof ${base_files})
+
+endif()
diff --git a/src/math/fft/CMakeLists.txt b/src/math/fft/CMakeLists.txt
index 8d422b93c5b1..cfdf61b2bd8a 100644
--- a/src/math/fft/CMakeLists.txt
+++ b/src/math/fft/CMakeLists.txt
@@ -1,7 +1,24 @@
 # SPDX-License-Identifier: BSD-3-Clause
 
-add_local_sources(sof fft_common.c)
+set(base_files fft_common.c)
 
-add_local_sources_ifdef(CONFIG_MATH_16BIT_FFT sof fft_16.c fft_16_hifi3.c)
+if(CONFIG_MATH_16BIT_FFT)
+  list(APPEND base_files fft_16.c fft_16_hifi3.c)
+endif()
 
-add_local_sources_ifdef(CONFIG_MATH_32BIT_FFT sof fft_32.c fft_32_hifi3.c)
+if(CONFIG_MATH_32BIT_FFT)
+  list(APPEND base_files fft_32.c fft_32_hifi3.c)
+endif()
+
+is_zephyr(it_is)
+if(it_is) ###  Zephyr ###
+
+  zephyr_library_sources(
+    ${base_files}
+  )
+
+else() ### XTOS ###
+
+  add_local_sources(sof ${base_files})
+
+endif()
diff --git a/src/schedule/CMakeLists.txt b/src/schedule/CMakeLists.txt
index 35cbfec4f8e5..7646a55191ba 100644
--- a/src/schedule/CMakeLists.txt
+++ b/src/schedule/CMakeLists.txt
@@ -39,11 +39,11 @@ else()
 endif()
 
 zephyr_library_sources_ifdef(CONFIG_ZEPHYR_DP_SCHEDULER
-	${SOF_SRC_PATH}/schedule/zephyr_dp_schedule.c
+	zephyr_dp_schedule.c
 )
 
 zephyr_library_sources_ifdef(CONFIG_ZEPHYR_TWB_SCHEDULER
-	${SOF_SRC_PATH}/schedule/zephyr_twb_schedule.c
+	zephyr_twb_schedule.c
 )
 
 else() ###  Not Zephyr ###
diff --git a/zephyr/CMakeLists.txt b/zephyr/CMakeLists.txt
index 37c9f8f80b8d..aa6a67e754a1 100644
--- a/zephyr/CMakeLists.txt
+++ b/zephyr/CMakeLists.txt
@@ -140,7 +140,6 @@ set(SOF_SAMPLES_PATH "${SOF_SRC_PATH}/samples")
 set(SOF_LIB_PATH "${SOF_SRC_PATH}/lib")
 set(SOF_DRIVERS_PATH "${SOF_SRC_PATH}/drivers")
 set(SOF_DEBUG_PATH "${SOF_SRC_PATH}/debug")
-set(SOF_MATH_PATH "${SOF_SRC_PATH}/math")
 set(SOF_TRACE_PATH "${SOF_SRC_PATH}/trace")
 
 set(RIMAGE_TOP ${sof_top_dir}/tools/rimage)
@@ -199,24 +198,13 @@ macro(add_local_sources_ifdef condition target)
 	zephyr_library_sources_ifdef(${condition} ${ARGN})
 endmacro()
 
+add_subdirectory(../src/debug/debug_stream/  debug_stream_unused_install/)
+add_subdirectory(../src/debug/telemetry/  telemetry_unused_install/)
+add_subdirectory(../src/debug/tester/  debug_tester_unused_install/)
 add_subdirectory(../src/init/ init_unused_install/)
 add_subdirectory(../src/ipc/  ipc_unused_install/)
-add_subdirectory(../src/debug/telemetry/  telemetry_unused_install/)
-add_subdirectory(../src/debug/debug_stream/  debug_stream_unused_install/)
+add_subdirectory(../src/math/  math_unused_install/)
 add_subdirectory(../src/schedule/  schedule_unused_install/)
-
-if(CONFIG_COMP_TESTER STREQUAL "m")
-	add_subdirectory(${SOF_DEBUG_PATH}/tester/llext
-			 ${PROJECT_BINARY_DIR}/tester_llext)
-	add_dependencies(app tester)
-elseif(CONFIG_COMP_TESTER)
-	zephyr_library_sources_ifdef(CONFIG_COMP_TESTER
-		${SOF_DEBUG_PATH}/tester/tester.c
-		${SOF_DEBUG_PATH}/tester/tester_dummy_test.c
-		${SOF_DEBUG_PATH}/tester/tester_simple_dram_test.c
-	)
-endif()
-
 add_subdirectory(test/)
 
 
@@ -462,13 +450,6 @@ zephyr_include_directories(${SOF_PLATFORM_PATH}/${PLATFORM}/include)
 # Commented files will be added/removed as integration dictates.
 zephyr_library_sources(
 
-	# SOF math utilities
-	${SOF_MATH_PATH}/decibels.c
-	${SOF_MATH_PATH}/numbers.c
-	${SOF_MATH_PATH}/trig.c
-	${SOF_MATH_PATH}/exp_fcn.c
-	${SOF_MATH_PATH}/exp_fcn_hifi.c
-
 	# SOF library - parts to transition to Zephyr over time
 	${SOF_LIB_PATH}/notifier.c
 	${SOF_LIB_PATH}/dma.c
@@ -514,57 +495,6 @@ zephyr_library_sources_ifdef(CONFIG_KCPS_DYNAMIC_CLOCK_CONTROL
 	${SOF_LIB_PATH}/cpu-clk-manager.c
 )
 
-# Optional math utility
-zephyr_library_sources_ifdef(CONFIG_MATH_LUT_SINE_FIXED
-	${SOF_MATH_PATH}/lut_trig.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_MATH_FFT
-        ${SOF_MATH_PATH}/fft/fft_common.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_MATH_16BIT_FFT
-        ${SOF_MATH_PATH}/fft/fft_16.c
-        ${SOF_MATH_PATH}/fft/fft_16_hifi3.c
-)
-
-zephyr_library_sources_ifdef(ONFIG_MATH_32BIT_FFT
-        ${SOF_MATH_PATH}/fft/fft_32.c
-        ${SOF_MATH_PATH}/fft/fft_32_hifi3.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_MATH_DCT
-        ${SOF_MATH_PATH}/dct.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_MATH_WINDOW
-        ${SOF_MATH_PATH}/window.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_MATH_MATRIX
-        ${SOF_MATH_PATH}/matrix.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_MATH_AUDITORY
-        ${SOF_MATH_PATH}/auditory/auditory.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_MATH_16BIT_MEL_FILTERBANK
-        ${SOF_MATH_PATH}/auditory/mel_filterbank_16.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_MATH_32BIT_MEL_FILTERBANK
-        ${SOF_MATH_PATH}/auditory/mel_filterbank_32.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_NATURAL_LOGARITHM_FIXED
-        ${SOF_MATH_PATH}/log_e.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_BINARY_LOGARITHM_FIXED
-        ${SOF_MATH_PATH}/base2log.c
-)
-
 # SOF module interface functions
 add_subdirectory(../src/module module_unused_install/)
 
@@ -632,33 +562,6 @@ elseif(CONFIG_COMP_IIR)
 	)
 endif()
 
-if(CONFIG_MATH_FIR STREQUAL "m")
-	add_subdirectory(${SOF_MATH_PATH}/fir_llext
-			 ${PROJECT_BINARY_DIR}/fir_llext)
-	add_dependencies(app fir)
-elseif(CONFIG_MATH_FIR)
-	zephyr_library_sources(
-		${SOF_MATH_PATH}/fir_generic.c
-		${SOF_MATH_PATH}/fir_hifi2ep.c
-		${SOF_MATH_PATH}/fir_hifi3.c
-		${SOF_MATH_PATH}/fir_hifi5.c
-	)
-endif()
-
-zephyr_library_sources_ifdef(CONFIG_MATH_IIR_DF1
-	${SOF_MATH_PATH}/iir_df1_generic.c
-	${SOF_MATH_PATH}/iir_df1_hifi3.c
-	${SOF_MATH_PATH}/iir_df1_hifi4.c
-	${SOF_MATH_PATH}/iir_df1_hifi5.c
-	${SOF_MATH_PATH}/iir_df1.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_MATH_IIR_DF2T
-	${SOF_MATH_PATH}/iir_df2t_generic.c
-	${SOF_MATH_PATH}/iir_df2t_hifi3.c
-	${SOF_MATH_PATH}/iir_df2t.c
-)
-
 if(CONFIG_COMP_ASRC STREQUAL "m")
 	add_subdirectory(${SOF_AUDIO_PATH}/asrc/llext
 			 ${PROJECT_BINARY_DIR}/asrc_llext)
@@ -1046,15 +949,6 @@ elseif(CONFIG_COMP_TDFB)
 	)
 endif()
 
-zephyr_library_sources_ifdef(CONFIG_SQRT_FIXED
-	${SOF_MATH_PATH}/sqrt_int16.c
-)
-
-zephyr_library_sources_ifdef(CONFIG_MATH_EXP
-	${SOF_MATH_PATH}/exp_fcn.c
-	${SOF_MATH_PATH}/exp_fcn_hifi.c
-)
-
 zephyr_library_sources_ifdef(CONFIG_COMP_UP_DOWN_MIXER
 	${SOF_AUDIO_PATH}/up_down_mixer/up_down_mixer.c
 	${SOF_AUDIO_PATH}/up_down_mixer/up_down_mixer_hifi3.c