diff --git a/reactos/ntoskrnl/io/efi.c b/reactos/ntoskrnl/ex/efi.c
similarity index 100%
rename from reactos/ntoskrnl/io/efi.c
rename to reactos/ntoskrnl/ex/efi.c
diff --git a/reactos/ntoskrnl/include/internal/io.h b/reactos/ntoskrnl/include/internal/io.h
index 60fb3afc0f6..9db0286e0ab 100644
--- a/reactos/ntoskrnl/include/internal/io.h
+++ b/reactos/ntoskrnl/include/internal/io.h
@@ -324,6 +324,15 @@ typedef struct _IO_BUS_TYPE_GUID_LIST
 } IO_BUS_TYPE_GUID_LIST, *PIO_BUS_TYPE_GUID_LIST;
 extern PIO_BUS_TYPE_GUID_LIST IopBusTypeGuidList;
 
+//
+// Shutdown entry for registed devices
+//
+typedef struct _SHUTDOWN_ENTRY
+{
+    LIST_ENTRY ShutdownList;
+    PDEVICE_OBJECT DeviceObject;
+} SHUTDOWN_ENTRY, *PSHUTDOWN_ENTRY;
+
 //
 // Called on every visit of a node during a preorder-traversal of the device
 // node tree.
diff --git a/reactos/ntoskrnl/io/adapter.c b/reactos/ntoskrnl/io/iomgr/adapter.c
similarity index 100%
rename from reactos/ntoskrnl/io/adapter.c
rename to reactos/ntoskrnl/io/iomgr/adapter.c
diff --git a/reactos/ntoskrnl/io/arcname.c b/reactos/ntoskrnl/io/iomgr/arcname.c
similarity index 100%
rename from reactos/ntoskrnl/io/arcname.c
rename to reactos/ntoskrnl/io/iomgr/arcname.c
diff --git a/reactos/ntoskrnl/io/bootlog.c b/reactos/ntoskrnl/io/iomgr/bootlog.c
similarity index 100%
rename from reactos/ntoskrnl/io/bootlog.c
rename to reactos/ntoskrnl/io/iomgr/bootlog.c
diff --git a/reactos/ntoskrnl/io/controller.c b/reactos/ntoskrnl/io/iomgr/controller.c
similarity index 100%
rename from reactos/ntoskrnl/io/controller.c
rename to reactos/ntoskrnl/io/iomgr/controller.c
diff --git a/reactos/ntoskrnl/io/device.c b/reactos/ntoskrnl/io/iomgr/device.c
similarity index 99%
rename from reactos/ntoskrnl/io/device.c
rename to reactos/ntoskrnl/io/iomgr/device.c
index 9fe14cd7823..3a8d4562ea7 100644
--- a/reactos/ntoskrnl/io/device.c
+++ b/reactos/ntoskrnl/io/iomgr/device.c
@@ -18,12 +18,6 @@
 
 ULONG IopDeviceObjectNumber = 0;
 
-typedef struct _SHUTDOWN_ENTRY
-{
-    LIST_ENTRY ShutdownList;
-    PDEVICE_OBJECT DeviceObject;
-} SHUTDOWN_ENTRY, *PSHUTDOWN_ENTRY;
-
 LIST_ENTRY ShutdownListHead, LastChanceShutdownListHead;
 KSPIN_LOCK ShutdownListLock;
 
diff --git a/reactos/ntoskrnl/io/deviface.c b/reactos/ntoskrnl/io/iomgr/deviface.c
similarity index 100%
rename from reactos/ntoskrnl/io/deviface.c
rename to reactos/ntoskrnl/io/iomgr/deviface.c
diff --git a/reactos/ntoskrnl/io/disk.c b/reactos/ntoskrnl/io/iomgr/disk.c
similarity index 100%
rename from reactos/ntoskrnl/io/disk.c
rename to reactos/ntoskrnl/io/iomgr/disk.c
diff --git a/reactos/ntoskrnl/io/driver.c b/reactos/ntoskrnl/io/iomgr/driver.c
similarity index 100%
rename from reactos/ntoskrnl/io/driver.c
rename to reactos/ntoskrnl/io/iomgr/driver.c
diff --git a/reactos/ntoskrnl/io/error.c b/reactos/ntoskrnl/io/iomgr/error.c
similarity index 100%
rename from reactos/ntoskrnl/io/error.c
rename to reactos/ntoskrnl/io/iomgr/error.c
diff --git a/reactos/ntoskrnl/io/event.c b/reactos/ntoskrnl/io/iomgr/event.c
similarity index 100%
rename from reactos/ntoskrnl/io/event.c
rename to reactos/ntoskrnl/io/iomgr/event.c
diff --git a/reactos/ntoskrnl/io/file.c b/reactos/ntoskrnl/io/iomgr/file.c
similarity index 100%
rename from reactos/ntoskrnl/io/file.c
rename to reactos/ntoskrnl/io/iomgr/file.c
diff --git a/reactos/ntoskrnl/io/fs.c b/reactos/ntoskrnl/io/iomgr/fs.c
similarity index 100%
rename from reactos/ntoskrnl/io/fs.c
rename to reactos/ntoskrnl/io/iomgr/fs.c
diff --git a/reactos/ntoskrnl/io/iocomp.c b/reactos/ntoskrnl/io/iomgr/iocomp.c
similarity index 100%
rename from reactos/ntoskrnl/io/iocomp.c
rename to reactos/ntoskrnl/io/iomgr/iocomp.c
diff --git a/reactos/ntoskrnl/io/iofunc.c b/reactos/ntoskrnl/io/iomgr/iofunc.c
similarity index 100%
rename from reactos/ntoskrnl/io/iofunc.c
rename to reactos/ntoskrnl/io/iomgr/iofunc.c
diff --git a/reactos/ntoskrnl/io/iomgr.c b/reactos/ntoskrnl/io/iomgr/iomgr.c
similarity index 100%
rename from reactos/ntoskrnl/io/iomgr.c
rename to reactos/ntoskrnl/io/iomgr/iomgr.c
diff --git a/reactos/ntoskrnl/io/iowork.c b/reactos/ntoskrnl/io/iomgr/iowork.c
similarity index 100%
rename from reactos/ntoskrnl/io/iowork.c
rename to reactos/ntoskrnl/io/iomgr/iowork.c
diff --git a/reactos/ntoskrnl/io/irp.c b/reactos/ntoskrnl/io/iomgr/irp.c
similarity index 100%
rename from reactos/ntoskrnl/io/irp.c
rename to reactos/ntoskrnl/io/iomgr/irp.c
diff --git a/reactos/ntoskrnl/io/irq.c b/reactos/ntoskrnl/io/iomgr/irq.c
similarity index 100%
rename from reactos/ntoskrnl/io/irq.c
rename to reactos/ntoskrnl/io/iomgr/irq.c
diff --git a/reactos/ntoskrnl/io/mdl.c b/reactos/ntoskrnl/io/iomgr/mdl.c
similarity index 100%
rename from reactos/ntoskrnl/io/mdl.c
rename to reactos/ntoskrnl/io/iomgr/mdl.c
diff --git a/reactos/ntoskrnl/io/rawfs.c b/reactos/ntoskrnl/io/iomgr/rawfs.c
similarity index 100%
rename from reactos/ntoskrnl/io/rawfs.c
rename to reactos/ntoskrnl/io/iomgr/rawfs.c
diff --git a/reactos/ntoskrnl/io/remlock.c b/reactos/ntoskrnl/io/iomgr/remlock.c
similarity index 100%
rename from reactos/ntoskrnl/io/remlock.c
rename to reactos/ntoskrnl/io/iomgr/remlock.c
diff --git a/reactos/ntoskrnl/io/resource.c b/reactos/ntoskrnl/io/iomgr/resource.c
similarity index 100%
rename from reactos/ntoskrnl/io/resource.c
rename to reactos/ntoskrnl/io/iomgr/resource.c
diff --git a/reactos/ntoskrnl/io/symlink.c b/reactos/ntoskrnl/io/iomgr/symlink.c
similarity index 100%
rename from reactos/ntoskrnl/io/symlink.c
rename to reactos/ntoskrnl/io/iomgr/symlink.c
diff --git a/reactos/ntoskrnl/io/timer.c b/reactos/ntoskrnl/io/iomgr/timer.c
similarity index 100%
rename from reactos/ntoskrnl/io/timer.c
rename to reactos/ntoskrnl/io/iomgr/timer.c
diff --git a/reactos/ntoskrnl/io/util.c b/reactos/ntoskrnl/io/iomgr/util.c
similarity index 100%
rename from reactos/ntoskrnl/io/util.c
rename to reactos/ntoskrnl/io/iomgr/util.c
diff --git a/reactos/ntoskrnl/io/vpb.c b/reactos/ntoskrnl/io/iomgr/vpb.c
similarity index 100%
rename from reactos/ntoskrnl/io/vpb.c
rename to reactos/ntoskrnl/io/iomgr/vpb.c
diff --git a/reactos/ntoskrnl/io/plugplay.c b/reactos/ntoskrnl/io/pnpmgr/plugplay.c
similarity index 100%
rename from reactos/ntoskrnl/io/plugplay.c
rename to reactos/ntoskrnl/io/pnpmgr/plugplay.c
diff --git a/reactos/ntoskrnl/io/pnpdma.c b/reactos/ntoskrnl/io/pnpmgr/pnpdma.c
similarity index 100%
rename from reactos/ntoskrnl/io/pnpdma.c
rename to reactos/ntoskrnl/io/pnpmgr/pnpdma.c
diff --git a/reactos/ntoskrnl/io/pnpmgr.c b/reactos/ntoskrnl/io/pnpmgr/pnpmgr.c
similarity index 100%
rename from reactos/ntoskrnl/io/pnpmgr.c
rename to reactos/ntoskrnl/io/pnpmgr/pnpmgr.c
diff --git a/reactos/ntoskrnl/io/pnpnotify.c b/reactos/ntoskrnl/io/pnpmgr/pnpnotify.c
similarity index 100%
rename from reactos/ntoskrnl/io/pnpnotify.c
rename to reactos/ntoskrnl/io/pnpmgr/pnpnotify.c
diff --git a/reactos/ntoskrnl/io/pnpreport.c b/reactos/ntoskrnl/io/pnpmgr/pnpreport.c
similarity index 100%
rename from reactos/ntoskrnl/io/pnpreport.c
rename to reactos/ntoskrnl/io/pnpmgr/pnpreport.c
diff --git a/reactos/ntoskrnl/io/pnproot.c b/reactos/ntoskrnl/io/pnpmgr/pnproot.c
similarity index 100%
rename from reactos/ntoskrnl/io/pnproot.c
rename to reactos/ntoskrnl/io/pnpmgr/pnproot.c
diff --git a/reactos/ntoskrnl/ntoskrnl.rbuild b/reactos/ntoskrnl/ntoskrnl.rbuild
index c3b035a0d40..b44b89e8d39 100644
--- a/reactos/ntoskrnl/ntoskrnl.rbuild
+++ b/reactos/ntoskrnl/ntoskrnl.rbuild
@@ -123,6 +123,7 @@
 			<file>callback.c</file>
 			<file>dbgctrl.c</file>
 			<file>error.c</file>
+            <file>efi.c</file>
 			<file>event.c</file>
 			<file>evtpair.c</file>
 			<file>fmutex.c</file>
@@ -162,6 +163,7 @@
 		<file>inbv.c</file>
 	</directory>
 	<directory name="io">
+        <directory name="iomgr">
 			<file>adapter.c</file>
 			<file>arcname.c</file>
 			<file>bootlog.c</file>
@@ -170,33 +172,34 @@
 			<file>deviface.c</file>
 			<file>disk.c</file>
 			<file>driver.c</file>
-			<file>efi.c</file>
 			<file>error.c</file>
 			<file>event.c</file>
-			<file>fs.c</file>
-			<file>iocomp.c</file>
-			<file>iomgr.c</file>
-			<file>iowork.c</file>
-			<file>irp.c</file>
-			<file>irq.c</file>
-			<file>mdl.c</file>
-			<file>plugplay.c</file>
-			<file>pnpdma.c</file>
-			<file>pnpmgr.c</file>
-			<file>pnpnotify.c</file>
-			<file>pnpreport.c</file>
-			<file>pnproot.c</file>
-			<file>rawfs.c</file>
-			<file>remlock.c</file>
-			<file>resource.c</file>
-			<file>util.c</file>
-			<file>symlink.c</file>
-			<file>timer.c</file>
-			<file>vpb.c</file>
-			<file>wmi.c</file>
-		    <file>file.c</file>
+            <file>file.c</file>
+            <file>fs.c</file>
+            <file>iocomp.c</file>
             <file>iofunc.c</file>
-	</directory>
+            <file>iomgr.c</file>
+            <file>iowork.c</file>
+            <file>irp.c</file>
+            <file>irq.c</file>
+            <file>mdl.c</file>
+            <file>rawfs.c</file>
+            <file>remlock.c</file>
+            <file>resource.c</file>
+            <file>util.c</file>
+            <file>symlink.c</file>
+            <file>timer.c</file>
+            <file>vpb.c</file>
+        </directory>
+        <directory name="pnpmgr">
+            <file>plugplay.c</file>
+            <file>pnpdma.c</file>
+            <file>pnpmgr.c</file>
+            <file>pnpnotify.c</file>
+            <file>pnpreport.c</file>
+            <file>pnproot.c</file>
+        </directory>
+    </directory>
 	<directory name="kd">
 			<directory name="wrappers">
 				<file>bochs.c</file>
@@ -321,6 +324,9 @@
 			<file>sid.c</file>
 			<file>token.c</file>
 	</directory>
+    <directory name="wmi">
+        <file>wmi.c</file>
+    </directory>
 	<file>ntoskrnl.rc</file>
 	<linkerflag>-nostartfiles</linkerflag>
 	<linkerflag>-nostdlib</linkerflag>
diff --git a/reactos/ntoskrnl/io/wmi.c b/reactos/ntoskrnl/wmi/wmi.c
similarity index 100%
rename from reactos/ntoskrnl/io/wmi.c
rename to reactos/ntoskrnl/wmi/wmi.c