-START = start.o
-SOBJS = io.o firmware_sc_task_bestcomm.impl.o
-COBJS = i2c.o traps.o cpu.o cpu_init.o ide.o interrupts.o \
- loadtask.o pci_mpc5200.o serial.o speed.o usb_ohci.o usb.o
-
-SRCS := $(START:.o=.S) $(SOBJS:.o=.S) $(COBJS:.o=.c)
-OBJS := $(addprefix $(obj),$(SOBJS) $(COBJS))
-START := $(addprefix $(obj),$(START))
+SSTART = start.o
+CSTART = traps.o
+SOBJS += io.o
+SOBJS += firmware_sc_task_bestcomm.impl.o
+COBJS-y += i2c.o
+COBJS-y += cpu.o
+COBJS-y += cpu_init.o
+COBJS-y += ide.o
+COBJS-y += interrupts.o
+COBJS-y += loadtask.o
+COBJS-y += pci_mpc5200.o
+COBJS-y += serial.o
+COBJS-y += speed.o
+COBJS-$(CONFIG_CMD_USB) += usb_ohci.o
+COBJS-$(CONFIG_CMD_USB) += usb.o
+
+ifdef CONFIG_SPL_BUILD
+COBJS-y += spl_boot.o
+endif
+
+SRCS := $(START:.o=.S) $(SOBJS:.o=.S) $(COBJS-y:.o=.c)
+OBJS := $(addprefix $(obj),$(SOBJS) $(COBJS-y))
+START := $(addprefix $(obj),$(SSTART) $(CSTART))