diff --git a/build/buildtools/commondefs b/build/buildtools/commondefs
new file mode 100644
index 00000000..f8ea3c53
--- /dev/null
+++ b/build/buildtools/commondefs
@@ -0,0 +1,44 @@
+#! make -f
+#----------------------------------------------------------------------------
+# Project:  TwlIPL - commondefs - common definitions for build system
+# File:     commondefs
+#
+#  Copyright 2007 Nintendo.  All rights reserved.
+#
+# These coded instructions, statements, and computer programs contain
+# proprietary information of Nintendo of America Inc. and/or Nintendo
+# Company Ltd., and are protected by Federal copyright law.  They may
+# not be disclosed to third parties or copied or duplicated in any form,
+# in whole or in part, without the prior written consent of Nintendo.
+#
+# $Date:: 2007-09-06$
+# $Rev$
+# $Author$
+#----------------------------------------------------------------------------
+ifndef TWL_IPL_COMMONDEFS_
+TWL_IPL_COMMONDEFS_ = TRUE
+
+#FIRM_USE_PRODUCT_KEYS = TRUE
+#SYSM_BUILD_FOR_DEBUGGER = TRUE
+SYSM_DEV_WHITELIST_CHECK_SKIP ?= TRUE
+
+ifeq	($(TARGET_FIRM),SYSTEMMENU)
+include $(TWL_IPL_RED_ROOT)/build/buildtools/commondefs.sysmenu
+else
+include $(TWL_IPL_RED_ROOT)/build/buildtools/commondefs.firm
+endif
+
+ifdef FIRM_USE_PRODUCT_KEYS
+MACRO_FLAGS	+= -DFIRM_USE_PRODUCT_KEYS=$(FIRM_USE_PRODUCT_KEYS)
+endif
+
+ifneq ($(TWL_IPL_RED_PRIVATE_ROOT),)
+TWL_KEYSDIR	:= $(TWL_IPL_RED_PRIVATE_ROOT)/keys
+TWL_IPL_RED_PRIVATE_TOOLSDIR = $(call eupath,$(TWL_IPL_RED_PRIVATE_ROOT)/tools)
+endif
+
+MAKEROM_FLAGS += -s
+
+#----------------------------------------------------------------------------
+endif	# TWL_IPL_COMMONDEFS_
+#----- End of commondefs -----
diff --git a/build/buildtools/commondefs.firm b/build/buildtools/commondefs.firm
new file mode 100644
index 00000000..894e01db
--- /dev/null
+++ b/build/buildtools/commondefs.firm
@@ -0,0 +1,137 @@
+#! make -f
+#----------------------------------------------------------------------------
+# Project:  TwlFirm - commondefs - common definitions for build system
+# File:     commondefs
+#
+#  Copyright 2007 Nintendo.  All rights reserved.
+#
+# These coded instructions, statements, and computer programs contain
+# proprietary information of Nintendo of America Inc. and/or Nintendo
+# Company Ltd., and are protected by Federal copyright law.  They may
+# not be disclosed to third parties or copied or duplicated in any form,
+# in whole or in part, without the prior written consent of Nintendo.
+#
+# $Date:: 2007-09-06$
+# $Rev$
+# $Author$
+#----------------------------------------------------------------------------
+ifndef TWLFIRM_COMMONDEFS_
+TWLFIRM_COMMONDEFS_ = TRUE
+
+EMPTY	 	?=
+SPACE 		?= $(EMPTY) $(EMPTY)
+
+TARGET_BIN		?=	$(TARGET_FIRM_BIN)
+
+#
+# change default variables for product
+#
+override TARGET_PLATFORM	:= TWL
+override TWL_ARCHGEN		:= LIMITED
+override TWL_CODEGEN		:= ARM
+override TWL_MEMSIZE		:= 16M
+
+#----------------------------------------------------------------------------
+### TWL-commondefs
+#
+include	$(TWLSDK_ROOT)/build/buildtools/commondefs
+include	$(TWLSDK_ROOT)/build/libraries/reboot/commondefs.reboot
+
+#----------------------------------------------------------------------------
+#  TWL-FIRM path settings
+#
+
+FIRM_ROOT		:= $(call eupath,$(TWL_IPL_RED_ROOT))
+FIRM_BUILDTOOLSDIR	:= $(FIRM_ROOT)/build/buildtools
+FIRM_BUILDSETUPDIR	:= $(FIRM_ROOT)/build/buildsetup
+FIRM_INCDIR		:= $(FIRM_ROOT)/include
+FIRM_TOOLSDIR		:= $(FIRM_ROOT)/tools
+FIRM_COMPONENTSDIR	:= $(FIRM_ROOT)/components
+FIRM_ADDINS		?= $(FIRM_ROOT)/add-ins
+
+FIRM_LIBDIR		= $(FIRM_ROOT)/lib/$(TWL_LIBTYPE)
+FIRM_LIBSUFFIX		= .firm$(ARCHGEN_TYPE)$(CODEGEN_ARCH)
+
+FIRM_SPECDIR		:= $(FIRM_INCDIR)/firm/specfiles
+FIRM_LSFARCH		= $(TWL_LIBARCH)-FIRM
+FIRM_LCFARCH		= $(FIRM_LSFARCH)
+DEFAULT_FIRM_LCFILE		= $(FIRM_SPECDIR)/$(FIRM_LCFARCH).lcf
+DEFAULT_FIRM_LCFILE_TEMPLATE	= $(FIRM_SPECDIR)/$(FIRM_LCFARCH).lcf.template
+DEFAULT_FIRM_LCFILE_SPEC	= $(FIRM_SPECDIR)/$(FIRM_LSFARCH).lsf
+DEFAULT_FIRM_ROM_SPEC	= $(FIRM_SPECDIR)/ROM-$(TWL_PLATFORM)-FIRM.rsf
+
+### Compiler & Linker settings
+
+# replace NitroSDK
+DEFAULT_LCFILE_TEMPLATE		= $(DEFAULT_FIRM_LCFILE_TEMPLATE)
+DEFAULT_LCFILE_SPEC		= $(DEFAULT_FIRM_LCFILE_SPEC)
+DEFAULT_ROM_SPEC		= $(DEFAULT_FIRM_ROM_SPEC)
+
+LDEPENDS_LCF	+= $(FIRM_BUILDTOOLSDIR)/commondefs
+LDEPENDS_RES	+= $(FIRM_BUILDTOOLSDIR)/commondefs
+
+### SDK Library settings
+
+ifeq	($(CODEGEN_PROC),ARM9)
+
+FIRM_LIBS_BASE	?= \
+			   libos \
+			   libpxi \
+			   libfs \
+			   libfatfs \
+			   libmi \
+
+else #	($(CODEGEN_PROC),ARM7)
+
+FIRM_LIBS_BASE	?= \
+			   libos_sp \
+			   libpxi_sp \
+			   libfs_sp \
+			   libaes_sp \
+			   libpm_sp \
+			   libnvram_sp \
+
+endif
+
+FIRM_LIBS ?= $(addsuffix $(FIRM_LIBSUFFIX).a,$(FIRM_LIBS_BASE))
+
+#----------------------------------------------------------------------------
+#  MY BUILD TOOLS
+#
+MAKENORFIRM		= $(TWL_IPL_RED_PRIVATE_TOOLSDIR)/bin/makenorfirm.exe
+MAKENANDFIRM	= $(TWL_IPL_RED_PRIVATE_TOOLSDIR)/bin/makenandfirm.exe
+MAKEGCDFIRM		= $(TWL_IPL_RED_PRIVATE_TOOLSDIR)/bin/makegcdfirm.exe
+NTEXCONV		:= $(ROOT)/tools/bin/ntexconv.exe
+MAKEBANNER		:= $(TWL_TOOLSDIR)/bin/makebanner.TWL.exe
+
+MAKEFIRM_FLAGS	?=
+
+#----------------------------------------------------------------------------
+
+### Global Library resettings
+
+GINCLUDES		:= $(FIRM_INCDIR) $(GINCLUDES)
+GLIBRARY_DIRS		:= $(FIRM_LIBDIR) $(GLIBRARY_DIRS)
+GLIBRARIES		:= $(FIRM_LIBS)   $(GLIBRARIES)
+
+#----------------------------------------------------------------------------
+#  TWLFIRM_INSTALL_ROOT
+#
+
+ifdef	TWLFIRM_INSTALL_ROOT
+TWLFIRM_INSTALL_ROOT_ 	:= $(TWLFIRM_INSTALL_ROOT)
+else
+TWLFIRM_INSTALL_ROOT_ 	:= $(TWL_IPL_RED_ROOT)
+endif
+
+FIRM_INSTALL_ROOT	:= $(subst $(SPACE),\ ,$(subst \,/,$(TWLFIRM_INSTALL_ROOT_)))
+FIRM_INSTALL_INCDIR	:= $(FIRM_INSTALL_ROOT)/include
+FIRM_INSTALL_TOOLSDIR	:= $(FIRM_INSTALL_ROOT)/tools
+FIRM_INSTALL_LIBDIR	= $(FIRM_INSTALL_ROOT)/lib/$(TWL_LIBTYPE)
+FIRM_INSTALL_PROMDIR	:= $(FIRM_INSTALL_TOOLSDIR)/prom
+FIRM_INSTALL_COMPONENTSDIR	:= $(FIRM_INSTALL_ROOT)/components
+FIRM_INSTALL_ADDINS	:= $(FIRM_INSTALL_ROOT)/add-ins
+
+#----------------------------------------------------------------------------
+endif	# TWLFIRM_COMMONDEFS_
+#----- End of commondefs -----
diff --git a/build/buildtools/commondefs.sysmenu b/build/buildtools/commondefs.sysmenu
new file mode 100644
index 00000000..137a1bde
--- /dev/null
+++ b/build/buildtools/commondefs.sysmenu
@@ -0,0 +1,119 @@
+#! make -f
+#----------------------------------------------------------------------------
+# Project:  TwlIPL - commondefs - common definitions for build system
+# File:     commondefs
+#
+#  Copyright 2007 Nintendo.  All rights reserved.
+#
+# These coded instructions, statements, and computer programs contain
+# proprietary information of Nintendo of America Inc. and/or Nintendo
+# Company Ltd., and are protected by Federal copyright law.  They may
+# not be disclosed to third parties or copied or duplicated in any form,
+# in whole or in part, without the prior written consent of Nintendo.
+#
+# $Date:: 2007-09-06$
+# $Rev$
+# $Author$
+#----------------------------------------------------------------------------
+ifndef TWL_SYSMENU_COMMONDEFS_
+TWL_SYSMENU_COMMONDEFS_ = TRUE
+
+NITRO_NO_STD_PCHDR = TRUE # プリコンパイルヘッダ抑止
+
+EMPTY	 	?=
+SPACE 		?= $(EMPTY) $(EMPTY)
+
+define toLower
+$(shell echo $(1) | tr '[A-Z]' '[a-z]' )
+endef # toLower
+
+# デフォルトのCODEGENを指定（他のcommondefsの前で指定しておかないとダメ）
+TARGET_CODEGEN ?= THUMB
+
+#----------------------------------------------------------------------------
+### TWL-commondefs
+#
+#include $(TWLSDK_ROOT)/build/buildtools/commondefs
+include	$(NITROSYSTEM_ROOT)/build/buildtools/commondefs
+
+# TwlSDK の TWLSYSTEM_* -> NITROSYSTEM_* 変更暫定対策
+# NitroSystemパッチが更新されれば不要のはず
+NITROSYSTEM_INCDIR ?= $(TWLSYSTEM_INCDIR)
+NITROSYSTEM_LIBDIR ?= $(TWLSYSTEM_LIBDIR)
+NITROSYSTEM_LIBS ?= $(TWLSYSTEM_LIBS)
+
+#----------------------------------------------------------------------------
+#  TWL-SYSTEM-MENU path settings
+#
+
+#SYSMENU_ROOT			:= $(subst $(SPACE),\ ,$(subst \,/,$(TWL_IPL_RED_ROOT)))
+SYSMENU_ROOT		:= $(call eupath,$(TWL_IPL_RED_ROOT))
+
+SYSMENU_BUILDTOOLSDIR	:= $(SYSMENU_ROOT)/build/buildtools
+SYSMENU_INCDIR			:= $(SYSMENU_ROOT)/include \
+                           $(ROOT)/build/libraries/spi/ARM9/include \
+						   $(ROOT)/build/libraries/os/common/include \
+                           $(ROOT)/build/libraries/mb/common/include
+SYSMENU_TOOLSDIR		:= $(SYSMENU_ROOT)/tools
+SYSMENU_COMPONENTSDIR	:= $(SYSMENU_ROOT)/components
+
+SYSMENU_ROM_HEADER_DIR	= $(SYSMENU_ROOT)/RomHeader
+
+
+LDEPENDS_LCF			+= $(SYSMENU_BUILDTOOLSDIR)/commondefs.sysmenu
+LDEPENDS_RES			+= $(SYSMENU_BUILDTOOLSDIR)/commondefs.sysmenu
+
+
+ifneq	($(TARGET_TAD),)
+TARGETS					+=	 $(TARGET_TAD)
+endif
+
+#----------------------------------------------------------------------------
+### SYSTEM_MENU Library settings
+
+SYSMENU_LIBDIR			:= $(SYSMENU_ROOT)/lib/$(TWL_LIBTYPE)
+
+#----------------------------------------------------------------------------
+#  MY BUILD TOOLS
+#
+OPENSSL			:= $(SYSMENU_TOOLSDIR)/openssl/openssl.exe
+NTEXCONV		:= $(ROOT)/tools/bin/ntexconv.exe
+MAKEBANNER		:= $(TWL_TOOLSDIR)/bin/makebanner.TWL.exe
+
+MAKESYSMENU_RSA_PRVKEY	?= $(SYSMENU_TOOLSDIR)/openssl/rsa_private.der
+MAKESYSMENU_RSA_PUBKEY	?= $(SYSMENU_TOOLSDIR)/openssl/rsa_public.der
+
+#----------------------------------------------------------------------------
+
+### Global Library resettings
+
+GINCLUDES		:= $(SYSMENU_INCDIR) $(GINCLUDES)
+ifneq ($(ES_ROOT),)
+GINCLUDES		+= $(ES_ROOT)/twl/include
+endif
+GLIBRARY_DIRS	:= $(SYSMENU_LIBDIR) $(GLIBRARY_DIRS)
+
+#----------------------------------------------------------------------------
+#  TWLSYSMENU_INSTALL_ROOT
+#
+SYSMENU_INSTALL_ROOT			:= $(subst $(SPACE),\ ,$(subst \,/,$(TWL_IPL_RED_ROOT)))
+SYSMENU_INSTALL_INCDIR			:= $(SYSMENU_INSTALL_ROOT)/include
+SYSMENU_INSTALL_TOOLSDIR		:= $(SYSMENU_INSTALL_ROOT)/tools
+SYSMENU_INSTALL_LIBDIR			:= $(SYSMENU_INSTALL_ROOT)/lib/$(TWL_LIBTYPE)
+SYSMENU_INSTALL_COMPONENTSDIR	:= $(SYSMENU_INSTALL_ROOT)/components
+SDK_NMENU_DATADIR				=  $(ROOT)/build/tools/TwlNMenu/data
+
+#----------------------------------------------------------------------------
+
+ifeq ($(SYSM_BUILD_FOR_DEBUGGER),TRUE)
+MACRO_FLAGS		+=	-DSYSM_BUILD_FOR_DEBUGGER
+endif
+
+#----------------------------------------------------------------------------
+# ARM7コンポーネントにARMビルドを使用する
+
+TWL_BUILDTYPE_ARM7	:= $(subst $(CODEGEN_ARCH),,$(TWL_BUILDTYPE_ARM7))
+
+#----------------------------------------------------------------------------
+endif	# TWL_SYSMENU_COMMONDEFS_
+#----- End of commondefs -----
diff --git a/build/buildtools/modulerules b/build/buildtools/modulerules
new file mode 100644
index 00000000..3d246a4a
--- /dev/null
+++ b/build/buildtools/modulerules
@@ -0,0 +1,34 @@
+#! make -f
+#----------------------------------------------------------------------------
+# Project:  TwlIPL - modulerules - common rules for build system
+# File:     modulerules
+#
+# Copyright 2007 Nintendo.  All rights reserved.
+#
+# These coded instructions, statements, and computer programs contain
+# proprietary information of Nintendo of America Inc. and/or Nintendo
+# Company Ltd., and are protected by Federal copyright law.  They may
+# not be disclosed to third parties or copied or duplicated in any form,
+# in whole or in part, without the prior written consent of Nintendo.
+#
+# $Date:: 2007-09-06$
+# $Rev$
+# $Author$
+#----------------------------------------------------------------------------
+ifndef TWL_IPL_MODULERULES_
+
+#----------------------------------------------------------------------------
+### TWL-modulerules
+#
+
+ifeq	($(TARGET_FIRM),SYSTEMMENU)
+include $(TWL_IPL_RED_ROOT)/build/buildtools/modulerules.sysmenu
+else
+include $(TWL_IPL_RED_ROOT)/build/buildtools/modulerules.firm
+endif
+
+
+#----------------------------------------------------------------------------
+TWL_IPL_MODULERULES_ = TRUE
+endif	# TWL_IPL_MODULERULES_
+#----- End of modulerules -----
diff --git a/build/buildtools/modulerules.firm b/build/buildtools/modulerules.firm
new file mode 100644
index 00000000..1014ed4d
--- /dev/null
+++ b/build/buildtools/modulerules.firm
@@ -0,0 +1,92 @@
+#! make -f
+#----------------------------------------------------------------------------
+# Project:  TwlFirm - modulerules - common rules for build system
+# File:     modulerules
+#
+# Copyright 2007 Nintendo.  All rights reserved.
+#
+# These coded instructions, statements, and computer programs contain
+# proprietary information of Nintendo of America Inc. and/or Nintendo
+# Company Ltd., and are protected by Federal copyright law.  They may
+# not be disclosed to third parties or copied or duplicated in any form,
+# in whole or in part, without the prior written consent of Nintendo.
+#
+# $Date:: 2007-09-06$
+# $Rev$
+# $Author$
+#----------------------------------------------------------------------------
+ifndef TWLFIRM_MODULERULES_
+
+#----------------------------------------------------------------------------
+### TWL-modulerules
+#
+include	$(TWLSDK_ROOT)/build/buildtools/modulerules
+
+#----------------------------------------------------------------------------
+
+#
+# MAKEROM for IS-TWL-DEBUGGER
+#
+ifeq ($(filter $(MAKEROM_FLAGS),-F),)
+MAKEROM_FLAGS	+= -F
+endif
+
+#
+# MAKENORFIRM / MAKENANDFIRM / MAKEGCDFIRM
+#
+MAKEFIRM_ARM7		?= ARM7/bin/$(TWL_BUILDTYPE_ARM7)/main.tef
+MAKEFIRM_ARM9		?= ARM9/bin/$(TWL_BUILDTYPE_ARM9)/main.tef
+MAKEFIRM_RSA_PRVKEY	?= $(TWL_KEYSDIR)/rsa/pubkey_nor.der
+
+MAKEFIRM_ARM7_M		:= $(call empath,$(MAKEFIRM_ARM7))
+MAKEFIRM_ARM9_M		:= $(call empath,$(MAKEFIRM_ARM9))
+MAKEFIRM_RSA_PRVKEY_M	:= $(call empath,$(MAKEFIRM_RSA_PRVKEY))
+
+MAKEFIRM_DEFS	+= -DFIRM_ROOT='$(FIRM_ROOT)' \
+				-DMAKEFIRM_ARM9='$(basename $(MAKEFIRM_ARM9_M))' \
+				-DMAKEFIRM_ARM7='$(basename $(MAKEFIRM_ARM7_M))' \
+				-DMAKEFIRM_RSA_PRVKEY='$(MAKEFIRM_RSA_PRVKEY_M)' \
+
+ifdef TWL_KEYSDIR
+ifeq ($(TWL_IPL_RED_PRIVATE_ROOT),)
+MAKEGCDFIRM_FLAGS	+= -t'$(TWLSDK_ROOT)/tools/bin/rom_header.template.sbin'
+else
+MAKEGCDFIRM_FLAGS	+= -t'$(TWL_KEYSDIR)/blowfish/gcdfirm_header_twlj.template.sbin'
+endif
+else
+MAKEGCDFIRM_FLAGS	+= -t'$(FIRM_ROOT)/build/tools/makegcdfirm/gcdfirm_header_twlj.template.sbin'
+endif
+
+FIRM_SDEPENDS_BIN	:= \
+				$(call eupath,$(MAKEFIRM_ARM9)) \
+				$(call eupath,$(MAKEFIRM_ARM7))
+
+
+.PHONY: 	firmtop firmlib
+
+firmtop:
+	@$(MAKE) -C $(TWL_IPL_RED_ROOT)/build
+
+firmlib:
+	@$(MAKE) -C $(TWL_IPL_RED_ROOT)/build/libraries
+
+# .nor
+$(BINDIR)/%.nor: $(FIRM_SDEPENDS_BIN) $(FIRM_SPEC) $(LDEPENDS_BIN) $(EDEPENDS_BIN) $(MAKEFILE)
+	$(MAKENORFIRM) $(MAKEFIRM_FLAGS) $(MAKEFIRM_DEFS) $(FIRM_SPEC) $@
+
+# .nand
+$(BINDIR)/%.nand: $(FIRM_SDEPENDS_BIN) $(FIRM_SPEC) $(LDEPENDS_BIN) $(EDEPENDS_BIN) $(MAKEFILE)
+	$(MAKENANDFIRM) $(MAKEFIRM_FLAGS) $(MAKEFIRM_DEFS) $(FIRM_SPEC) $@
+
+# .gcd
+$(BINDIR)/%.gcd: $(FIRM_SDEPENDS_BIN) $(FIRM_SPEC) $(LDEPENDS_BIN) $(EDEPENDS_BIN) $(MAKEFILE)
+	$(MAKEGCDFIRM) $(MAKEFIRM_FLAGS) $(MAKEGCDFIRM_FLAGS) $(MAKEFIRM_DEFS) $(FIRM_SPEC) $@
+
+# .rbin
+$(BINDIR)/$(TARGET_BIN_BASENAME).rbin: $(OBJS)
+	objcopy -I elf32-little -O binary $< $@
+
+#----------------------------------------------------------------------------
+TWLFIRM_MODULERULES_ = TRUE
+endif	# TWLFIRM_MODULERULES_
+#----- End of modulerules -----
diff --git a/build/buildtools/modulerules.sysmenu b/build/buildtools/modulerules.sysmenu
new file mode 100644
index 00000000..9ee0a948
--- /dev/null
+++ b/build/buildtools/modulerules.sysmenu
@@ -0,0 +1,34 @@
+#! make -f
+#----------------------------------------------------------------------------
+# Project:  TwlIPL - modulerules - common rules for build system
+# File:     modulerules
+#
+# Copyright 2007 Nintendo.  All rights reserved.
+#
+# These coded instructions, statements, and computer programs contain
+# proprietary information of Nintendo of America Inc. and/or Nintendo
+# Company Ltd., and are protected by Federal copyright law.  They may
+# not be disclosed to third parties or copied or duplicated in any form,
+# in whole or in part, without the prior written consent of Nintendo.
+#
+# $Date:: 2007-09-06$
+# $Rev$
+# $Author$
+#----------------------------------------------------------------------------
+ifndef TWL_SYSMENU_MODULERULES_
+
+#----------------------------------------------------------------------------
+### TWL-modulerules
+#
+#include $(TWLSDK_ROOT)/build/buildtools/modulerules
+include	$(NITROSYSTEM_ROOT)/build/buildtools/modulerules
+
+
+# .rbin
+$(BINDIR)/$(TARGET_BIN_BASENAME).rbin: $(OBJS)
+	objcopy -I elf32-little -O binary $< $@
+
+#----------------------------------------------------------------------------
+TWL_SYSMENU_MODULERULES_ = TRUE
+endif	# TWL_SYSMENU_MODULERULES_
+#----- End of modulerules -----