Index: share/mk/kmod.opts.mk
===================================================================
--- /dev/null
+++ share/mk/kmod.opts.mk
@@ -0,0 +1,4 @@
+# $FreeBSD$
+
+.include <bsd.sysdir.mk>
+.include "${SYSDIR}/conf/kmod.opts.mk"
Index: sys/conf/kmod.mk
===================================================================
--- sys/conf/kmod.mk
+++ sys/conf/kmod.mk
@@ -73,12 +73,7 @@
 KMODISLOADED?=	/sbin/kldstat -q -n
 OBJCOPY?=	objcopy
 
-.include <bsd.init.mk>
-# Grab all the options for a kernel build. For backwards compat, we need to
-# do this after bsd.own.mk.
-.include "kern.opts.mk"
-.include <bsd.compiler.mk>
-.include "config.mk"
+.include "kmod.opts.mk"
 .include <bsd.sysdir.mk>
 
 .SUFFIXES: .out .o .c .cc .cxx .C .y .l .s .S .m
Index: sys/conf/kmod.opts.mk
===================================================================
--- /dev/null
+++ sys/conf/kmod.opts.mk
@@ -0,0 +1,16 @@
+# $FreeBSD$
+#
+# Handle options (KERN_OPTS) for kernel module options.  This can be included earlier in a kmod Makefile
+# to allow KERN_OPTS to control SRCS, etc.
+
+.if !target(__<kmod.opts.mk>__)
+__<kmod.opts.mk>__:
+
+.include <bsd.init.mk>
+# Grab all the options for a kernel build. For backwards compat, we need to
+# do this after bsd.own.mk.
+.include "kern.opts.mk"
+.include <bsd.compiler.mk>
+.include "config.mk"
+
+.endif #  !target(__<kmod.opts.mk>__)