diff --git a/lib/Makefile b/lib/Makefile
--- a/lib/Makefile
+++ b/lib/Makefile
@@ -176,7 +176,6 @@
 .endif
 
 SUBDIR.${MK_CUSE}+= 	libcuse
-SUBDIR.${MK_CUSE}+=	virtual_oss
 SUBDIR.${MK_TOOLCHAIN}+=libpe
 SUBDIR.${MK_DIALOG}+=	libdpv libfigpar
 SUBDIR.${MK_FDT}+=	libfdt
@@ -238,6 +237,8 @@
 SUBDIR.${MK_RADIUS_SUPPORT}+=	libradius
 SUBDIR.${MK_SENDMAIL}+=	libmilter libsm libsmdb libsmutil
 SUBDIR.${MK_TELNET}+=	libtelnet
+SUBDIR.${MK_SOUND}+=	libmixer
+SUBDIR.${MK_SOUND}+=	virtual_oss
 SUBDIR.${MK_TESTS_SUPPORT}+=	atf
 SUBDIR.${MK_TESTS_SUPPORT}+=	liblutok
 SUBDIR.${MK_TESTS}+=	tests
diff --git a/libexec/rc/rc.d/Makefile b/libexec/rc/rc.d/Makefile
--- a/libexec/rc/rc.d/Makefile
+++ b/libexec/rc/rc.d/Makefile
@@ -301,9 +301,10 @@
 VIPACKAGE=			vi
 VI=		virecover
 
-CONFGROUPS.${MK_CUSE}+=		VOSS
-VOSSPACKAGE=			sound
-VOSS=		virtual_oss
+CONFGROUPS.${MK_SOUND}+=	SOUND
+SOUNDPACKAGE=			sound
+SOUND=		mixer \
+		virtual_oss
 
 CONFGROUPS.${MK_WIRELESS}+=	HOSTAPD
 HOSTAPDPACKAGE=			hostapd
diff --git a/sbin/devd/Makefile b/sbin/devd/Makefile
--- a/sbin/devd/Makefile
+++ b/sbin/devd/Makefile
@@ -32,11 +32,6 @@
 CONSOLE+=		moused.conf syscons.conf
 CONSOLEPACKAGE=		console-tools
 
-CONFGROUPS+=		SND
-SNDDIR=			${DEVDDIR}
-SND=			snd.conf
-SNDPACKAGE=		sound
-
 .if ${MK_BLUETOOTH} != "no"
 CONFGROUPS+=		BLUETOOTH
 BLUETOOTHDIR=		${DEVDDIR}
@@ -56,6 +51,13 @@
 NVME+=			nvmf.conf
 NVMEPACKAGE=		nvme-tools
 
+.if ${MK_SOUND} != "no"
+CONFGROUPS+=		SND
+SNDDIR=			${DEVDDIR}
+SND=			snd.conf
+SNDPACKAGE=		sound
+.endif
+
 .if ${MK_USB} != "no"
 DEVD+=	uath.conf ulpt.conf
 .endif
diff --git a/share/mk/src.opts.mk b/share/mk/src.opts.mk
--- a/share/mk/src.opts.mk
+++ b/share/mk/src.opts.mk
@@ -172,6 +172,7 @@
     SERVICESDB \
     SETUID_LOGIN \
     SHAREDOCS \
+    SOUND \
     SOURCELESS \
     SOURCELESS_HOST \
     SOURCELESS_UCODE \
@@ -500,6 +501,11 @@
 MK_LLVM_COV:= no
 .endif
 
+# CUSE is needed only by virtual_oss, but virtual_oss is part of MK_SOUND.
+.if ${MK_CUSE} == "no"
+MK_SOUND:= no
+.endif
+
 .if ${MK_ASAN} == "yes"
 # In order to get sensible backtraces from ASAN we have to install
 # llvm-symbolizer as /usr/bin/addr2line instead of the elftoolchain version.
diff --git a/tools/build/mk/OptionalObsoleteFiles.inc b/tools/build/mk/OptionalObsoleteFiles.inc
--- a/tools/build/mk/OptionalObsoleteFiles.inc
+++ b/tools/build/mk/OptionalObsoleteFiles.inc
@@ -7387,6 +7387,19 @@
 OLD_FILES+=var/db/services.db
 .endif
 
+.if ${MK_SOUND} == no
+OLD_DIRS+=lib/mixer
+OLD_DIRS+=lib/virtual_oss
+OLD_DIRS+=usr.bin/beep
+OLD_DIRS+=usr.bin/mididump
+OLD_DIRS+=usr.sbin/mixer
+OLD_DIRS+=usr.sbin/sndctl
+OLD_DIRS+=usr.sbin/virtual_oss
+OLD_FILES+=libexec/rc/rc.d/mixer
+OLD_FILES+=libexec/rc/rc.d/virtual_oss
+OLD_FILES+=sbin/devd/snd.conf
+.endif
+
 .if ${MK_NUAGEINIT} == no
 OLD_FILES+=etc/rc.d/nuageinit
 OLD_FILES+=usr/libexec/nuageinit
diff --git a/tools/build/options/WITH_SOUND b/tools/build/options/WITH_SOUND
new file mode 100644
--- /dev/null
+++ b/tools/build/options/WITH_SOUND
@@ -0,0 +1 @@
+Compile with sound utilities and libraries support.
diff --git a/usr.bin/Makefile b/usr.bin/Makefile
--- a/usr.bin/Makefile
+++ b/usr.bin/Makefile
@@ -240,6 +240,8 @@
 SUBDIR.${MK_OPENSSH}+=	ssh-copy-id
 SUBDIR.${MK_QUOTAS}+=	quota
 SUBDIR.${MK_SENDMAIL}+=	vacation
+SUBDIR.${MK_SOUND}+=	beep
+SUBDIR.${MK_SOUND}+=	mididump
 SUBDIR.${MK_TALK}+=	talk
 SUBDIR.${MK_TELNET}+=	telnet
 SUBDIR.${MK_TESTS_SUPPORT}+=	kyua
diff --git a/usr.sbin/Makefile b/usr.sbin/Makefile
--- a/usr.sbin/Makefile
+++ b/usr.sbin/Makefile
@@ -131,7 +131,6 @@
 .if ${MK_CAROOT} != "no"
 SUBDIR.${MK_OPENSSL}+=	certctl
 .endif
-SUBDIR.${MK_CUSE}+=	virtual_oss
 SUBDIR.${MK_CXGBETOOL}+=	cxgbetool
 SUBDIR.${MK_EFI}+=	efivar efidp efibootmgr efitable efiwake
 .if ${MK_OPENSSL} != "no"
@@ -200,6 +199,9 @@
 SUBDIR.${MK_SENDMAIL}+=	makemap
 SUBDIR.${MK_SENDMAIL}+=	praliases
 SUBDIR.${MK_SENDMAIL}+=	sendmail
+SUBDIR.${MK_SOUND}+=	mixer
+SUBDIR.${MK_SOUND}+=	sndctl
+SUBDIR.${MK_SOUND}+=	virtual_oss
 SUBDIR.${MK_TCP_WRAPPERS}+=	tcpdchk
 SUBDIR.${MK_TCP_WRAPPERS}+=	tcpdmatch
 SUBDIR.${MK_TOOLCHAIN}+=	config