diff --git a/module-apps/application-clock/windows/ClockMainWindow.cpp b/module-apps/application-clock/windows/ClockMainWindow.cpp
index e5b899a5b..15ece3ad2 100644
--- a/module-apps/application-clock/windows/ClockMainWindow.cpp
+++ b/module-apps/application-clock/windows/ClockMainWindow.cpp
@@ -8,7 +8,7 @@
  */
 
 //module-gui
-#include <module-apps/application-clock/windows/ClockMainWindow.hpp>
+#include "application-clock/windows/ClockMainWindow.hpp"
 #include "gui/widgets/Window.hpp"
 #include "gui/widgets/Item.hpp"
 #include "gui/widgets/Image.hpp"
diff --git a/module-bsp/CMakeLists.txt b/module-bsp/CMakeLists.txt
index 5c8ae6e6c..190a82518 100644
--- a/module-bsp/CMakeLists.txt
+++ b/module-bsp/CMakeLists.txt
@@ -19,6 +19,7 @@ set(CMAKE_RUNTIME_OUTPUT_DIRECTORY ${PROJECT_BUILD_DIRECTORY})
 
 set(SOURCES
         "${CMAKE_CURRENT_SOURCE_DIR}/bsp/cellular/bsp_cellular.cpp"
+		"${CMAKE_CURRENT_SOURCE_DIR}/bsp/audio/bsp_audio.cpp"
         )
 
 if (NOT ${PROJECT_TARGET} STREQUAL "TARGET_Linux")
@@ -54,30 +55,12 @@ target_compile_definitions(${PROJECT_NAME}
         -D__USE_CMSIS
         )
 
-target_include_directories(${PROJECT_NAME}
-
-	PUBLIC
-
-		"${CMAKE_CURRENT_LIST_DIR}/"
-        "${CMAKE_CURRENT_LIST_DIR}/bsp"
-        "${CMAKE_CURRENT_LIST_DIR}/bsp/rtc"
-		"${CMAKE_CURRENT_LIST_DIR}/bsp/keyboard"
-		"${CMAKE_CURRENT_LIST_DIR}/bsp/pwr"
-
-		"${CMAKE_CURRENT_LIST_DIR}/bsp/battery-charger"
-		"${CMAKE_CURRENT_LIST_DIR}/module-os/"
-
-        )
 target_include_directories(${PROJECT_NAME}
         PUBLIC
-        "${CMAKE_SOURCE_DIR}/"
-        "${CMAKE_SOURCE_DIR}/bsp"
-        "${CMAKE_SOURCE_DIR}/bsp/rtc"
-		"${CMAKE_SOURCE_DIR}/bsp/keyboard"
-		"${CMAKE_SOURCE_DIR}/bsp/pwr"
+        "${CMAKE_CURRENT_SOURCE_DIR}"
 
-		"${CMAKE_SOURCE_DIR}/bsp/battery-charger"
-		"${CMAKE_SOURCE_DIR}/module-os/"  
+        PRIVATE
+        "${CMAKE_CURRENT_SOURCE_DIR}/bsp"
         )
 
 set_source_files_properties(${BOARD_SOURCE_FILES_PROPERTIES})
diff --git a/module-bsp/board/linux/audio/linux_audiocodec.cpp b/module-bsp/board/linux/audio/linux_audiocodec.cpp
new file mode 100644
index 000000000..bfc310140
--- /dev/null
+++ b/module-bsp/board/linux/audio/linux_audiocodec.cpp
@@ -0,0 +1,27 @@
+/*
+ *  @file linux_audio.cpp
+ *  @author Mateusz Piesta (mateusz.piesta@mudita.com)
+ *  @date 22.07.19
+ *  @brief  
+ *  @copyright Copyright (C) 2019 mudita.com
+ *  @details
+ */
+
+
+
+#include "linux_audiocodec.hpp"
+
+#include "portaudio.h"
+
+namespace bsp{
+
+    LinuxAudiocodec::LinuxAudiocodec() {
+
+    }
+
+    LinuxAudiocodec::~LinuxAudiocodec() {
+
+    }
+
+
+}
diff --git a/module-bsp/board/linux/audio/linux_audiocodec.hpp b/module-bsp/board/linux/audio/linux_audiocodec.hpp
new file mode 100644
index 000000000..eaacd8f1c
--- /dev/null
+++ b/module-bsp/board/linux/audio/linux_audiocodec.hpp
@@ -0,0 +1,39 @@
+/*
+ *  @file linux_audio.hpp
+ *  @author Mateusz Piesta (mateusz.piesta@mudita.com)
+ *  @date 22.07.19
+ *  @brief  
+ *  @copyright Copyright (C) 2019 mudita.com
+ *  @details
+ */
+
+
+
+#ifndef PUREPHONE_LINUX_AUDIOCODEC_HPP
+#define PUREPHONE_LINUX_AUDIOCODEC_HPP
+
+#include "audio/bsp_audio.hpp"
+
+namespace bsp{
+
+
+    class LinuxAudiocodec : public Audio{
+    public:
+        LinuxAudiocodec();
+        virtual ~LinuxAudiocodec();
+
+        int32_t Start(const AudioFormat& format) override final;
+        int32_t Stop() override final;
+        int32_t Pause() override final;
+        int32_t Resume() override final;
+        int32_t OutputVolumeCtrl(uint32_t volume) override final;
+        int32_t InputGainCtrl(int8_t gain) override final;
+        int32_t OutputPathCtrl(uint32_t outputPath) override final;
+        int32_t InputPathCtrl(uint32_t inputPath) override final;
+    };
+}
+
+
+
+
+#endif //PUREPHONE_LINUX_AUDIOCODEC_HPP
diff --git a/module-bsp/bsp/audio/bsp_audio.cpp b/module-bsp/bsp/audio/bsp_audio.cpp
new file mode 100644
index 000000000..108dfb4e8
--- /dev/null
+++ b/module-bsp/bsp/audio/bsp_audio.cpp
@@ -0,0 +1,58 @@
+/*
+ *  @file bsp_audio.cpp
+ *  @author Mateusz Piesta (mateusz.piesta@mudita.com)
+ *  @date 22.07.19
+ *  @brief  
+ *  @copyright Copyright (C) 2019 mudita.com
+ *  @details
+ */
+
+
+
+#include "bsp_audio.hpp"
+
+#if defined(TARGET_RT1051)
+
+#elif defined(TARGET_Linux)
+
+#else
+#error "Unsupported target"
+#endif
+
+namespace bsp{
+
+    std::optional<std::unique_ptr<Audio>> Audio::Create(bsp::Audio::Type type) {
+
+        std::unique_ptr<Audio> inst;
+
+        switch(type){
+
+            case Type ::Audiocodec:
+            {
+
+            }
+                break;
+
+
+            case Type ::Bluetooth:
+            {
+
+            }
+                break;
+
+            case Type::Cellular:
+            {
+
+            }
+                break;
+
+        }
+
+        if(inst->isInitialized){
+            return inst;
+        }
+
+        return {};
+    }
+
+}
\ No newline at end of file
diff --git a/module-bsp/bsp/audio/bsp_audio.hpp b/module-bsp/bsp/audio/bsp_audio.hpp
new file mode 100644
index 000000000..356faa70e
--- /dev/null
+++ b/module-bsp/bsp/audio/bsp_audio.hpp
@@ -0,0 +1,68 @@
+/*
+ *  @file bsp_audio.hpp
+ *  @author Mateusz Piesta (mateusz.piesta@mudita.com)
+ *  @date 22.07.19
+ *  @brief  
+ *  @copyright Copyright (C) 2019 mudita.com
+ *  @details
+ */
+
+
+
+#ifndef PUREPHONE_BSP_AUDIO_HPP
+#define PUREPHONE_BSP_AUDIO_HPP
+
+#include <optional>
+#include <stdint.h>
+#include <stddef.h>
+#include <memory>
+
+namespace bsp {
+
+    class Audio {
+    public:
+
+        enum class Type {
+            Audiocodec,
+            Cellular,
+            Bluetooth
+        };
+
+        enum class MonoStereo {
+            Stereo,
+            MonoLeft,
+            MonoRight
+        };
+
+        using AudioFormat = struct {
+            uint32_t sampleRate_Hz;   /*!< Sample rate of audio data */
+            uint32_t bitWidth;        /*!< Data length of audio data, usually 8/16/24/32 bits */
+            MonoStereo stereo;         /*!< Mono or stereo */
+            uint8_t *data;           /*!< Data start address to transfer. */
+            size_t dataSize;         /*!< Transfer size. */
+        };
+
+        static std::optional<std::unique_ptr<Audio>> Create(Type type);
+        virtual int32_t Start(const AudioFormat& format) = 0;
+        virtual int32_t Stop() = 0;
+        virtual int32_t Pause() = 0;
+        virtual int32_t Resume() = 0;
+        virtual int32_t OutputVolumeCtrl(uint32_t volume) = 0;
+        virtual int32_t InputGainCtrl(int8_t gain) = 0;
+        virtual int32_t OutputPathCtrl(uint32_t outputPath) = 0;
+        virtual int32_t InputPathCtrl(uint32_t inputPath) = 0;
+
+        Audio() {}
+        virtual ~Audio() {}
+
+    protected:
+
+
+
+        bool isInitialized = false;
+    };
+
+}
+
+
+#endif //PUREPHONE_BSP_AUDIO_HPP
diff --git a/module-bsp/bsp/keyboard/keyboard.hpp b/module-bsp/bsp/keyboard/keyboard.hpp
index c2ccf6989..4e4866960 100644
--- a/module-bsp/bsp/keyboard/keyboard.hpp
+++ b/module-bsp/bsp/keyboard/keyboard.hpp
@@ -14,7 +14,7 @@
 
 #include <stdint.h>
 
-#include "common.hpp"
+#include "bsp/common.hpp"
 #include "key_codes.hpp"
 
 namespace bsp {
diff --git a/module-bsp/targets/Target_Linux.cmake b/module-bsp/targets/Target_Linux.cmake
index 4d7348de3..20f714dd3 100644
--- a/module-bsp/targets/Target_Linux.cmake
+++ b/module-bsp/targets/Target_Linux.cmake
@@ -1,26 +1,28 @@
 
-set(BOARD_SOURCES 
-	"${CMAKE_CURRENT_SOURCE_DIR}/board/linux/board.cpp"
-	"${CMAKE_CURRENT_SOURCE_DIR}/board/linux/eink/ED028TC1.c"
-	"${CMAKE_CURRENT_SOURCE_DIR}/board/linux/keyboard/keyboard.cpp"
+set(BOARD_SOURCES
+        "${CMAKE_CURRENT_SOURCE_DIR}/board/linux/board.cpp"
+        "${CMAKE_CURRENT_SOURCE_DIR}/board/linux/eink/ED028TC1.c"
+        "${CMAKE_CURRENT_SOURCE_DIR}/board/linux/keyboard/keyboard.cpp"
 
-	"${CMAKE_CURRENT_SOURCE_DIR}/board/linux/battery-charger/battery_charger.cpp"
+        "${CMAKE_CURRENT_SOURCE_DIR}/board/linux/battery-charger/battery_charger.cpp"
 
-	"${CMAKE_CURRENT_SOURCE_DIR}/board/linux/cellular/linux_cellular.cpp"
-	"${CMAKE_CURRENT_SOURCE_DIR}/board/linux/rtc/rtc.cpp"
-	
-	"${CMAKE_CURRENT_SOURCE_DIR}/board/linux/pwr/lpm.c"
+        "${CMAKE_CURRENT_SOURCE_DIR}/board/linux/cellular/linux_cellular.cpp"
+        "${CMAKE_CURRENT_SOURCE_DIR}/board/linux/rtc/rtc.cpp"
 
-    CACHE INTERNAL "")
+        "${CMAKE_CURRENT_SOURCE_DIR}/board/linux/pwr/lpm.c"
+
+        "${CMAKE_CURRENT_SOURCE_DIR}/board/linux/audio/linux_audiocodec.cpp"
+
+        CACHE INTERNAL "")
 
 set(BOARD_DIR_INCLUDES
-    ${CMAKE_CURRENT_SOURCE_DIR}/board/linux
-    ${CMAKE_CURRENT_SOURCE_DIR}/board/linux/fsl_drivers
-    ${CMAKE_CURRENT_SOURCE_DIR}/board/linux/eink
-    ${CMAKE_CURRENT_SOURCE_DIR}/board/linux/pwr
+        ${CMAKE_CURRENT_SOURCE_DIR}/board/linux
+        ${CMAKE_CURRENT_SOURCE_DIR}/board/linux/fsl_drivers
+        ${CMAKE_CURRENT_SOURCE_DIR}/board/linux/eink
+        ${CMAKE_CURRENT_SOURCE_DIR}/board/linux/pwr
 
 
-    CACHE INTERNAL "")
+        CACHE INTERNAL "")
 
-set(BOARD_SOURCE_FILES_PROPERTIES ${BOARD_SOURCE_FILES_PROPERTIES} ${CMAKE_CURRENT_SOURCE_DIR}/board/linux/board.cpp   PROPERTIES COMPILE_FLAGS -Wno-unused-function CACHE INTERNAL " ")
+set(BOARD_SOURCE_FILES_PROPERTIES ${BOARD_SOURCE_FILES_PROPERTIES} ${CMAKE_CURRENT_SOURCE_DIR}/board/linux/board.cpp PROPERTIES COMPILE_FLAGS -Wno-unused-function CACHE INTERNAL " ")
 
diff --git a/module-cellular/Modem/InOutSerialWorker.cpp b/module-cellular/Modem/InOutSerialWorker.cpp
index 1e115890c..8520afb32 100644
--- a/module-cellular/Modem/InOutSerialWorker.cpp
+++ b/module-cellular/Modem/InOutSerialWorker.cpp
@@ -12,7 +12,7 @@
 #include "InOutSerialWorker.hpp"
 #include "MuxDaemon.hpp"
 #include "log/log.hpp"
-#include "cellular/bsp_cellular.hpp"
+#include "bsp/cellular/bsp_cellular.hpp"
 #include "MuxParser.hpp"
 #include "ATParser.hpp"
 
diff --git a/module-gui/gui/input/InputEvent.hpp b/module-gui/gui/input/InputEvent.hpp
index 1944c04c1..54988c966 100644
--- a/module-gui/gui/input/InputEvent.hpp
+++ b/module-gui/gui/input/InputEvent.hpp
@@ -12,7 +12,7 @@
 #include <sstream>
 #include <cstdint>
 //module-bsp
-#include "key_codes.hpp"
+#include "bsp/keyboard/key_codes.hpp"
 
 namespace gui {
 
diff --git a/module-services/service-evtmgr/EventManager.cpp b/module-services/service-evtmgr/EventManager.cpp
index 4669ece94..36c2c9838 100644
--- a/module-services/service-evtmgr/EventManager.cpp
+++ b/module-services/service-evtmgr/EventManager.cpp
@@ -9,7 +9,7 @@
 
 #include "log/log.hpp"
 
-#include "keyboard/keyboard.hpp"
+#include "bsp/keyboard/keyboard.hpp"
 #include "WorkerEvent.hpp"
 #include "messages/EVMessages.hpp"
 
diff --git a/module-services/service-evtmgr/EventManager.hpp b/module-services/service-evtmgr/EventManager.hpp
index 8b9b2fd40..724fc9d76 100644
--- a/module-services/service-evtmgr/EventManager.hpp
+++ b/module-services/service-evtmgr/EventManager.hpp
@@ -8,13 +8,13 @@
 #ifndef MODULE_SERVICES_SERVICE_KBD_EVENTMANAGER_HPP_
 #define MODULE_SERVICES_SERVICE_KBD_EVENTMANAGER_HPP_
 
-#include "module-bsp/bsp/keyboard/key_codes.hpp"
+#include "bsp/keyboard/key_codes.hpp"
 #include "Service/Service.hpp"
 #include "Service/Message.hpp"
 #include "Service/Worker.hpp"
 #include "MessageType.hpp"
 
-#include "common.hpp"
+#include "bsp/common.hpp"
 
 class EventManager: public sys::Service {
 protected:
diff --git a/module-services/service-evtmgr/WorkerEvent.cpp b/module-services/service-evtmgr/WorkerEvent.cpp
index ae8f09b42..99a6e346d 100644
--- a/module-services/service-evtmgr/WorkerEvent.cpp
+++ b/module-services/service-evtmgr/WorkerEvent.cpp
@@ -21,8 +21,8 @@ extern "C" {
 #include "WorkerEvent.hpp"
 #include "EventManager.hpp"
 #include "service-evtmgr/messages/EVMessages.hpp"
-#include "module-bsp/bsp/keyboard/keyboard.hpp"
-#include "module-bsp/bsp/battery-charger/battery_charger.hpp"
+#include "bsp/keyboard/keyboard.hpp"
+#include "bsp/battery-charger/battery_charger.hpp"
 
 bool WorkerEvent::handleMessage( uint32_t queueID ) {
 
diff --git a/module-services/service-evtmgr/WorkerEvent.hpp b/module-services/service-evtmgr/WorkerEvent.hpp
index 2ddbe6fc9..869c6b50b 100644
--- a/module-services/service-evtmgr/WorkerEvent.hpp
+++ b/module-services/service-evtmgr/WorkerEvent.hpp
@@ -9,14 +9,14 @@
 #define MODULE_SERVICES_SERVICE_KBD_WorkerEvent_HPP_
 
 
-#include "module-bsp/bsp/keyboard/key_codes.hpp"
+#include "bsp/keyboard/key_codes.hpp"
 #include "Service/Service.hpp"
 #include "Service/Message.hpp"
 #include "Service/Worker.hpp"
 
 #include "EventManager.hpp"
 
-#include "common.hpp"
+#include "bsp/common.hpp"
 
 struct KeyState{
 	uint8_t event;
diff --git a/module-services/service-gui/ServiceGUI.cpp b/module-services/service-gui/ServiceGUI.cpp
index 779cd78f6..58b3be0e5 100644
--- a/module-services/service-gui/ServiceGUI.cpp
+++ b/module-services/service-gui/ServiceGUI.cpp
@@ -29,7 +29,7 @@
 #include "log/log.hpp"
 
 extern "C"
-	#include "module-os/memory/usermem.h"
+	#include "memory/usermem.h"
 
 #include "SystemManager/SystemManager.hpp"
 #include "WorkerGUI.hpp"
diff --git a/source/main.cpp b/source/main.cpp
index 0e806bc36..0f7ad7b9e 100644
--- a/source/main.cpp
+++ b/source/main.cpp
@@ -26,13 +26,17 @@
 #include "service-cellular/api/CellularServiceAPI.hpp"
 
 //module-bsp
-#include "bsp.hpp"
-#include "vfs.hpp"
-#include "keyboard/keyboard.hpp"
+#include "bsp/bsp.hpp"
+#include "bsp/rtc/rtc.hpp"
+#include "bsp/keyboard/keyboard.hpp"
 
+//module-vfs
+#include "vfs.hpp"
+
+//module-sys
 #include "SystemManager/SystemManager.hpp"
 
-#include "rtc/rtc.hpp"
+
 
 class vfs vfs;