Index: Makefile.inc1
===================================================================
--- Makefile.inc1
+++ Makefile.inc1
@@ -556,6 +556,16 @@
 	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.debug.dist \
 	    -p ${WORLDTMP}/usr/lib >/dev/null
 .endif
+.if ${MK_LIB32} != "no"
+	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.lib32.dist \
+	    -p ${WORLDTMP}/usr >/dev/null
+.if ${MK_DEBUG_FILES} != "no"
+	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.lib32.dist \
+	    -p ${WORLDTMP}/legacy/usr/lib/debug/usr >/dev/null
+	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.lib32.dist \
+	    -p ${WORLDTMP}/usr/lib/debug/usr >/dev/null
+.endif
+.endif
 .if ${MK_TESTS} != "no"
 	mkdir -p ${WORLDTMP}${TESTSBASE}
 	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.tests.dist \
@@ -648,9 +658,13 @@
 	    -p ${LIB32TMP}/usr >/dev/null
 	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.include.dist \
 	    -p ${LIB32TMP}/usr/include >/dev/null
+	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.lib32.dist \
+	    -p ${LIB32TMP}/usr >/dev/null
 .if ${MK_DEBUG_FILES} != "no"
 	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.debug.dist \
 	    -p ${LIB32TMP}/usr/lib >/dev/null
+	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.lib32.dist \
+	    -p ${LIB32TMP}/usr/lib/debug/usr >/dev/null
 .endif
 	mkdir -p ${WORLDTMP}
 	ln -sf ${.CURDIR}/sys ${WORLDTMP}
@@ -896,6 +910,14 @@
 	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.debug.dist \
 	    -p ${DESTDIR}/${DISTDIR}/${dist}/usr/lib >/dev/null
 .endif
+.if ${MK_LIB32} != "no"
+	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.lib32.dist \
+	    -p ${DESTDIR}/${DISTDIR}/${dist}/usr >/dev/null
+.if ${MK_DEBUG_FILES} != "no"
+	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.lib32.dist \
+	    -p ${DESTDIR}/${DISTDIR}/${dist}/usr/lib/debug/usr >/dev/null
+.endif
+.endif
 .if ${MK_TESTS} != "no" && ${dist} == "tests"
 	-mkdir -p ${DESTDIR}/${DISTDIR}/${dist}${TESTSBASE}
 	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.tests.dist \
@@ -912,6 +934,10 @@
 	    sed -e 's#^\./#./${dist}/usr/#' >> ${METALOG}
 	${IMAKEENV} mtree -C -f ${.CURDIR}/etc/mtree/BSD.include.dist | \
 	    sed -e 's#^\./#./${dist}/usr/include/#' >> ${METALOG}
+.if ${MK_LIB32} != "no"
+	${IMAKEENV} mtree -C -f ${.CURDIR}/etc/mtree/BSD.lib32.dist | \
+	    sed -e 's#^\./#./${dist}/usr/#' >> ${METALOG}
+.endif
 .endif
 .endfor
 	-mkdir ${DESTDIR}/${DISTDIR}/base
@@ -2241,6 +2267,10 @@
 	    -p ${XDDESTDIR}/usr >/dev/null
 	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.include.dist \
 	    -p ${XDDESTDIR}/usr/include >/dev/null
+.if ${MK_LIB32} != "no"
+	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.lib32.dist \
+	    -p ${XDDESTDIR}/usr >/dev/null
+.endif
 .if ${MK_TESTS} != "no"
 	mkdir -p ${XDDESTDIR}${TESTSBASE}
 	mtree -deU -f ${.CURDIR}/etc/mtree/BSD.tests.dist \
Index: etc/Makefile
===================================================================
--- etc/Makefile
+++ etc/Makefile
@@ -151,6 +151,9 @@
 BIN2=	netstart pccard_ether rc.suspend rc.resume
 
 MTREE=	BSD.debug.dist BSD.include.dist BSD.root.dist BSD.usr.dist BSD.var.dist
+.if ${MK_LIB32} != "no"
+MTREE+=	BSD.lib32.dist
+.endif
 .if ${MK_TESTS} != "no"
 MTREE+=	BSD.tests.dist
 .endif
@@ -344,6 +347,10 @@
 .if ${MK_GROFF} != "no"
 MTREES+=	mtree/BSD.groff.dist		/usr
 .endif
+.if ${MK_LIB32} != "no"
+MTREES+=	mtree/BSD.lib32.dist		/usr
+MTREES+=	mtree/BSD.lib32.dist		/usr/lib/debug/usr
+.endif
 .if ${MK_TESTS} != "no"
 MTREES+=	mtree/BSD.tests.dist		${TESTSBASE}
 MTREES+=	mtree/BSD.tests.dist		/usr/lib/debug/${TESTSBASE}
Index: etc/mtree/BSD.debug.dist
===================================================================
--- etc/mtree/BSD.debug.dist
+++ etc/mtree/BSD.debug.dist
@@ -41,12 +41,6 @@
                 private
                 ..
             ..
-            lib32
-                i18n
-                ..
-                private
-                ..
-            ..
             libexec
                 bsdinstall
                 ..
Index: etc/mtree/BSD.lib32.dist
===================================================================
--- /dev/null
+++ etc/mtree/BSD.lib32.dist
@@ -0,0 +1,14 @@
+# $FreeBSD$
+#
+# Please see the file src/etc/mtree/README before making changes to this file.
+#
+
+/set type=dir uname=root gname=wheel mode=0755
+.
+    lib32
+        dtrace
+        ..
+        i18n
+        ..
+    ..
+..
Index: etc/mtree/BSD.usr.dist
===================================================================
--- etc/mtree/BSD.usr.dist
+++ etc/mtree/BSD.usr.dist
@@ -43,12 +43,6 @@
             ..
         ..
     ..
-    lib32
-        dtrace
-        ..
-        i18n
-        ..
-    ..
     libdata
         gcc
         ..
Index: etc/mtree/Makefile
===================================================================
--- etc/mtree/Makefile
+++ etc/mtree/Makefile
@@ -5,6 +5,7 @@
 FILES=	${_BSD.debug.dist} \
 	BSD.include.dist \
 	BSD.root.dist \
+	${_BSD.lib32.dist} \
 	${_BSD.sendmail.dist} \
 	${_BSD.tests.dist} \
 	BSD.usr.dist \
@@ -16,6 +17,9 @@
 .if ${MK_GROFF} != "no"
 _BSD.groff.dist=	BSD.groff.dist
 .endif
+.if ${MK_LIB32} != "no"
+_BSD.lib32.dist=	BSD.lib32.dist
+.endif
 .if ${MK_SENDMAIL} != "no"
 _BSD.sendmail.dist=	BSD.sendmail.dist
 .endif
Index: tools/build/mk/OptionalObsoleteFiles.inc
===================================================================
--- tools/build/mk/OptionalObsoleteFiles.inc
+++ tools/build/mk/OptionalObsoleteFiles.inc
@@ -3964,9 +3964,33 @@
 OLD_FILES+=usr/share/man/man8/moused.8.gz
 .endif
 
-#.if ${MK_LIB32} == no
-# to be filled in
-#.endif
+.if ${MK_LIB32} == no
+OLD_FILES+=etc/mtree/BSD.lib32.dist
+.  if exists(${DESTDIR}/usr/lib32)
+LIB32_DIRS!=find ${DESTDIR}/usr/lib32 -type d \
+    | sed -e 's,^${DESTDIR}/,,'; echo
+LIB32_FILES!=find ${DESTDIR}/usr/lib32 \! -type d \
+    \! -name "lib*.so*" | sed -e 's,^${DESTDIR}/,,'; echo
+LIB32_LIBS!=find ${DESTDIR}/usr/lib32 \! -type d \
+    -name "lib*.so*" | sed -e 's,^${DESTDIR}/,,'; echo
+OLD_DIRS+=${LIB32_DIRS}
+OLD_FILES+=${LIB32_FILES}
+OLD_LIBS+=${LIB32_LIBS}
+.  endif
+.  if ${MK_DEBUG_FILES} == no
+.    if exists(${DESTDIR}/usr/lib/debug/usr/lib32)
+DEBUG_LIB32_DIRS!=find ${DESTDIR}/usr/lib/debug/usr/lib32 -type d \
+    | sed -e 's,^${DESTDIR}/,,'; echo
+DEBUG_LIB32_FILES!=find ${DESTDIR}/usr/lib/debug/usr/lib32 \! -type d \
+    \! -name "lib*.so*" | sed -e 's,^${DESTDIR}/,,'; echo
+DEBUG_LIB32_LIBS!=find ${DESTDIR}/usr/lib/debug/usr/lib32 \! -type d \
+    -name "lib*.so*" | sed -e 's,^${DESTDIR}/,,'; echo
+OLD_DIRS+=${DEBUG_LIB32_DIRS}
+OLD_FILES+=${DEBUG_LIB32_FILES}
+OLD_LIBS+=${DEBUG_LIB32_LIBS}
+.    endif
+.  endif
+.endif
 
 .if ${MK_LIBCPLUSPLUS} == no
 OLD_LIBS+=lib/libcxxrt.so.1