diff --git a/qemu/Makefile b/qemu/Makefile
index 385291c1..4a07b0eb 100644
--- a/qemu/Makefile
+++ b/qemu/Makefile
@@ -103,8 +103,6 @@ endif
 
 dummy := $(call unnest-vars,, \
                 util-obj-y \
-                block-obj-y \
-                block-obj-m \
                 common-obj-y \
                 common-obj-m)
 
@@ -116,7 +114,6 @@ config-host.h-timestamp: config-host.mak
 SUBDIR_RULES=$(patsubst %,subdir-%, $(TARGET_DIRS))
 SOFTMMU_SUBDIR_RULES=$(filter %-softmmu,$(SUBDIR_RULES))
 
-$(SOFTMMU_SUBDIR_RULES): $(block-obj-y)
 $(SOFTMMU_SUBDIR_RULES): config-all-devices.mak
 
 subdir-%:
diff --git a/qemu/Makefile.objs b/qemu/Makefile.objs
index 96590cfd..fcf5f302 100644
--- a/qemu/Makefile.objs
+++ b/qemu/Makefile.objs
@@ -2,25 +2,10 @@
 # Common libraries for tools and emulators
 util-obj-y = util/ qobject/ qapi/ qapi-types.o qapi-visit.o
 
-#######################################################################
-# block-obj-y is code used by both qemu system emulation and qemu-img
-
-block-obj-y =
-block-obj-y += ../uc.o ../list.o glib_compat.o
-
-#######################################################################
-# Target independent part of system emulation. The long term path is to
-# suppress *all* target specific code in case of system emulation, i.e. a
-# single QEMU executable should support all CPUs and machines.
-
-ifeq ($(CONFIG_SOFTMMU),y)
 common-obj-y += hw/
 common-obj-y += accel.o
 common-obj-y += vl.o qemu-timer.o
-endif
-
-#######################################################################
-# Target-independent parts used in system and user emulation
+common-obj-y += ../uc.o ../list.o glib_compat.o
 common-obj-y += qemu-log.o
 common-obj-y += tcg-runtime.o
 common-obj-y += hw/
diff --git a/qemu/Makefile.target b/qemu/Makefile.target
index 913df1b4..2e80c234 100644
--- a/qemu/Makefile.target
+++ b/qemu/Makefile.target
@@ -36,7 +36,6 @@ obj-y += target-$(TARGET_BASE_ARCH)/
 
 #########################################################
 # System emulator target
-ifdef CONFIG_SOFTMMU
 obj-y += cpus.o ioport.o
 obj-y += hw/
 obj-y += memory.o cputlb.o
@@ -50,8 +49,6 @@ else
 obj-y += hw/$(TARGET_BASE_ARCH)/
 endif
 
-endif # CONFIG_SOFTMMU
-
 # Workaround for http://gcc.gnu.org/PR55489, see configure.
 %/translate.o: QEMU_CFLAGS += $(TRANSLATE_OPT_CFLAGS)