diff --git a/lib/virtual_oss/Makefile b/lib/virtual_oss/Makefile
--- a/lib/virtual_oss/Makefile
+++ b/lib/virtual_oss/Makefile
@@ -1,7 +1,5 @@
 .include <src.opts.mk>
 
-SHLIBDIR?=	${LIBDIR}/virtual_oss
-
 SUBDIR+= null \
 	 oss
 
diff --git a/lib/virtual_oss/Makefile.inc b/lib/virtual_oss/Makefile.inc
--- a/lib/virtual_oss/Makefile.inc
+++ b/lib/virtual_oss/Makefile.inc
@@ -1,5 +1,7 @@
 PACKAGE=	sound
 
-.include "../Makefile.inc"
+SHLIBDIR=	${LIBDIR}/virtual_oss
+
+CFLAGS+=	-I${SRCTOP}/usr.sbin/virtual_oss/virtual_oss
 
-LDFLAGS+=	-L${.OBJDIR:H:H}/libsamplerate
+.include "../Makefile.inc"
diff --git a/lib/virtual_oss/bt/Makefile b/lib/virtual_oss/bt/Makefile
--- a/lib/virtual_oss/bt/Makefile
+++ b/lib/virtual_oss/bt/Makefile
@@ -1,14 +1,11 @@
 SHLIB_NAME= 	voss_bt.so
-SHLIBDIR=	${LIBDIR}/virtual_oss
 
 SRCS=		bt.c \
 		avdtp.c \
 		sbc_encode.c
 
-CFLAGS+= 	-I${SRCTOP}/usr.sbin/virtual_oss/virtual_oss \
-		-I${SRCTOP}/contrib/libsamplerate
-LDFLAGS+=	-lbluetooth -lsdp
-LIBADD=		samplerate
+CFLAGS+= 	-I${SYSROOT:U${DESTDIR}}/${INCLUDEDIR}/private/samplerate
+LIBADD=		bluetooth samplerate sdp
 
 .if defined(HAVE_LIBAV)
 CFLAGS+=	-I${LOCALBASE:U/usr/local}/include -DHAVE_LIBAV
diff --git a/lib/virtual_oss/null/Makefile b/lib/virtual_oss/null/Makefile
--- a/lib/virtual_oss/null/Makefile
+++ b/lib/virtual_oss/null/Makefile
@@ -1,10 +1,8 @@
 SHLIB_NAME= 	voss_null.so
-SHLIBDIR=	${LIBDIR}/virtual_oss
 
 SRCS=		null.c
 
-CFLAGS+= 	-I${SRCTOP}/usr.sbin/virtual_oss/virtual_oss \
-		-I${SRCTOP}/contrib/libsamplerate
+CFLAGS+= 	-I${SYSROOT:U${DESTDIR}}/${INCLUDEDIR}/private/samplerate
 LIBADD=		samplerate
 
 .include <bsd.lib.mk>
diff --git a/lib/virtual_oss/oss/Makefile b/lib/virtual_oss/oss/Makefile
--- a/lib/virtual_oss/oss/Makefile
+++ b/lib/virtual_oss/oss/Makefile
@@ -1,10 +1,8 @@
 SHLIB_NAME= 	voss_oss.so
-SHLIBDIR=	${LIBDIR}/virtual_oss
 
 SRCS=		oss.c
 
-CFLAGS+= 	-I${SRCTOP}/usr.sbin/virtual_oss/virtual_oss \
-		-I${SRCTOP}/contrib/libsamplerate
+CFLAGS+= 	-I${SYSROOT:U${DESTDIR}}/${INCLUDEDIR}/private/samplerate
 LIBADD=		samplerate
 
 .include <bsd.lib.mk>
diff --git a/lib/virtual_oss/sndio/Makefile b/lib/virtual_oss/sndio/Makefile
--- a/lib/virtual_oss/sndio/Makefile
+++ b/lib/virtual_oss/sndio/Makefile
@@ -1,10 +1,8 @@
 SHLIB_NAME= 	voss_sndio.so
-SHLIBDIR=	${LIBDIR}/virtual_oss
 
 SRCS=		sndio.c
 
-CFLAGS+= 	-I${SRCTOP}/usr.sbin/virtual_oss/virtual_oss \
-		-I${SRCTOP}/contrib/libsamplerate \
+CFLAGS+= 	-I${SYSROOT:U${DESTDIR}}/${INCLUDEDIR}/private/samplerate \
 		-I${LOCALBASE:U/usr/local}/include
 LDFLAGS+=	-L${LOCALBASE:U/usr/local}/lib -lsndio
 LIBADD=		samplerate
diff --git a/usr.sbin/virtual_oss/virtual_bt_speaker/Makefile b/usr.sbin/virtual_oss/virtual_bt_speaker/Makefile
--- a/usr.sbin/virtual_oss/virtual_bt_speaker/Makefile
+++ b/usr.sbin/virtual_oss/virtual_bt_speaker/Makefile
@@ -6,6 +6,6 @@
 CFLAGS+= 	-I${SRCTOP}/usr.sbin/virtual_oss/virtual_oss \
 		-I${SRCTOP}/lib/virtual_oss/bt
 
-LDFLAGS+= 	-lm -lbluetooth -lsdp
+LIBADD=		bluetooth m sdp
 
 .include <bsd.prog.mk>
diff --git a/usr.sbin/virtual_oss/virtual_oss/Makefile b/usr.sbin/virtual_oss/virtual_oss/Makefile
--- a/usr.sbin/virtual_oss/virtual_oss/Makefile
+++ b/usr.sbin/virtual_oss/virtual_oss/Makefile
@@ -12,13 +12,12 @@
 		ring.c \
 		virtual_oss.c
 
-CFLAGS+=	-I${SRCTOP}/contrib/libsamplerate
+CFLAGS+=	-I${SYSROOT:U${DESTDIR}}/${INCLUDEDIR}/private/samplerate
+
+LIBADD=		cuse m nv pthread samplerate
 # The --export-dynamic-symbol flags below are needed because some backends make
 # use of those symbols.
-LDFLAGS+= 	-lpthread -lcuse -lnv -lm \
-		-Wl,--export-dynamic-symbol=virtual_oss_wait \
+LDFLAGS+=	-Wl,--export-dynamic-symbol=virtual_oss_wait \
 		-Wl,--export-dynamic-symbol=voss_has_synchronization
-LIBADD=		samplerate
-LDFLAGS+=	-L${.OBJDIR:H:H}/libsamplerate
 
 .include <bsd.prog.mk>