diff --git a/compiler/Android.mk b/compiler/Android.mk
index bffda6c..82103f8 100644
--- a/compiler/Android.mk
+++ b/compiler/Android.mk
@@ -94,9 +94,9 @@
 ifeq ($(ART_SEA_IR_MODE),true)
 LIBART_COMPILER_SRC_FILES += \
 	sea_ir/frontend.cc \
-	sea_ir/instruction_tools.cc \
-	sea_ir/sea.cc \
-	sea_ir/code_gen.cc \
+	sea_ir/ir/instruction_tools.cc \
+	sea_ir/ir/sea.cc \
+	sea_ir/code_gen/code_gen.cc \
 	sea_ir/types/type_inference.cc \
 	sea_ir/types/type_inference_visitor.cc \
 	sea_ir/debug/dot_gen.cc
diff --git a/compiler/sea_ir/code_gen.cc b/compiler/sea_ir/code_gen/code_gen.cc
similarity index 99%
rename from compiler/sea_ir/code_gen.cc
rename to compiler/sea_ir/code_gen/code_gen.cc
index 7fd6c86..cb150e5 100644
--- a/compiler/sea_ir/code_gen.cc
+++ b/compiler/sea_ir/code_gen/code_gen.cc
@@ -15,8 +15,8 @@
  */
 
 #include <llvm/Support/raw_ostream.h>
-#include "sea.h"
-#include "code_gen.h"
+#include "sea_ir/ir/sea.h"
+#include "sea_ir/code_gen/code_gen.h"
 
 namespace sea_ir {
 
diff --git a/compiler/sea_ir/code_gen.h b/compiler/sea_ir/code_gen/code_gen.h
similarity index 96%
rename from compiler/sea_ir/code_gen.h
rename to compiler/sea_ir/code_gen/code_gen.h
index edef19d..b1bc4dc 100644
--- a/compiler/sea_ir/code_gen.h
+++ b/compiler/sea_ir/code_gen/code_gen.h
@@ -14,15 +14,15 @@
  * limitations under the License.
  */
 
-#ifndef ART_COMPILER_SEA_IR_CODE_GEN_H_
-#define ART_COMPILER_SEA_IR_CODE_GEN_H_
+#ifndef ART_COMPILER_SEA_IR_CODE_GEN_CODE_GEN_H_
+#define ART_COMPILER_SEA_IR_CODE_GEN_CODE_GEN_H_
 
 #include "llvm/Analysis/Verifier.h"
 #include "llvm/IR/IRBuilder.h"
 #include "llvm/IR/LLVMContext.h"
 #include "llvm/IR/Module.h"
 #include "llvm/Analysis/Verifier.h"
-#include "sea_ir/visitor.h"
+#include "sea_ir/ir/visitor.h"
 
 namespace sea_ir {
 // Abstracts away the containers we use to map SEA IR objects to LLVM IR objects.
@@ -154,4 +154,4 @@
   void Visit(PhiInstructionNode* region) { }
 };
 }  // namespace sea_ir
-#endif  // ART_COMPILER_SEA_IR_CODE_GEN_H_
+#endif  // ART_COMPILER_SEA_IR_CODE_GEN_CODE_GEN_H_
diff --git a/compiler/sea_ir/debug/dot_gen.h b/compiler/sea_ir/debug/dot_gen.h
index 301c70f..675d83d 100644
--- a/compiler/sea_ir/debug/dot_gen.h
+++ b/compiler/sea_ir/debug/dot_gen.h
@@ -20,7 +20,7 @@
 #include "safe_map.h"
 #include "base/stringprintf.h"
 #include "file_output_stream.h"
-#include "sea_ir/sea.h"
+#include "sea_ir/ir/sea.h"
 #include "sea_ir/types/type_inference.h"
 
 namespace sea_ir {
diff --git a/compiler/sea_ir/frontend.cc b/compiler/sea_ir/frontend.cc
index b6f84ee..87ef901 100644
--- a/compiler/sea_ir/frontend.cc
+++ b/compiler/sea_ir/frontend.cc
@@ -25,7 +25,7 @@
 #include "runtime.h"
 #include "safe_map.h"
 
-#include "sea_ir/sea.h"
+#include "sea_ir/ir/sea.h"
 #include "sea_ir/debug/dot_gen.h"
 #include "sea_ir/types/types.h"
 namespace art {
diff --git a/compiler/sea_ir/instruction_nodes.h b/compiler/sea_ir/ir/instruction_nodes.h
similarity index 96%
rename from compiler/sea_ir/instruction_nodes.h
rename to compiler/sea_ir/ir/instruction_nodes.h
index 504fe46..906a10f 100644
--- a/compiler/sea_ir/instruction_nodes.h
+++ b/compiler/sea_ir/ir/instruction_nodes.h
@@ -14,11 +14,11 @@
  * limitations under the License.
  */
 
-#ifndef ART_COMPILER_SEA_IR_INSTRUCTION_NODES_H_
-#define ART_COMPILER_SEA_IR_INSTRUCTION_NODES_H_
+#ifndef ART_COMPILER_SEA_IR_IR_INSTRUCTION_NODES_H_
+#define ART_COMPILER_SEA_IR_IR_INSTRUCTION_NODES_H_
 #include "dex_instruction-inl.h"
-#include "sea_ir/sea_node.h"
-#include "sea_ir/visitor.h"
+#include "sea_ir/ir/sea_node.h"
+#include "sea_ir/ir/visitor.h"
 
 
 namespace sea_ir {
@@ -235,4 +235,4 @@
   }
 };
 }  // namespace sea_ir
-#endif  // ART_COMPILER_SEA_IR_INSTRUCTION_NODES_H_
+#endif  // ART_COMPILER_SEA_IR_IR_INSTRUCTION_NODES_H_
diff --git a/compiler/sea_ir/instruction_tools.cc b/compiler/sea_ir/ir/instruction_tools.cc
similarity index 99%
rename from compiler/sea_ir/instruction_tools.cc
rename to compiler/sea_ir/ir/instruction_tools.cc
index 9627497..143209d 100644
--- a/compiler/sea_ir/instruction_tools.cc
+++ b/compiler/sea_ir/ir/instruction_tools.cc
@@ -14,7 +14,7 @@
  * limitations under the License.
  */
 
-#include "instruction_tools.h"
+#include "sea_ir/ir/instruction_tools.h"
 
 namespace sea_ir {
 
diff --git a/compiler/sea_ir/instruction_tools.h b/compiler/sea_ir/ir/instruction_tools.h
similarity index 96%
rename from compiler/sea_ir/instruction_tools.h
rename to compiler/sea_ir/ir/instruction_tools.h
index d387100..895e017 100644
--- a/compiler/sea_ir/instruction_tools.h
+++ b/compiler/sea_ir/ir/instruction_tools.h
@@ -17,8 +17,8 @@
 #include "sea.h"
 #include "dex_instruction.h"
 
-#ifndef ART_COMPILER_SEA_IR_INSTRUCTION_TOOLS_H_
-#define ART_COMPILER_SEA_IR_INSTRUCTION_TOOLS_H_
+#ifndef ART_COMPILER_SEA_IR_IR_INSTRUCTION_TOOLS_H_
+#define ART_COMPILER_SEA_IR_IR_INSTRUCTION_TOOLS_H_
 
 
 // Note: This file has content cannibalized for SEA_IR from the MIR implementation,
@@ -122,4 +122,4 @@
   static const int instruction_attributes_[];
 };
 }  // namespace sea_ir
-#endif  // ART_COMPILER_SEA_IR_INSTRUCTION_TOOLS_H_
+#endif  // ART_COMPILER_SEA_IR_IR_INSTRUCTION_TOOLS_H_
diff --git a/compiler/sea_ir/sea.cc b/compiler/sea_ir/ir/sea.cc
similarity index 99%
rename from compiler/sea_ir/sea.cc
rename to compiler/sea_ir/ir/sea.cc
index eca32a4..9f98c20 100644
--- a/compiler/sea_ir/sea.cc
+++ b/compiler/sea_ir/ir/sea.cc
@@ -14,10 +14,10 @@
  * limitations under the License.
  */
 #include "base/stringprintf.h"
-#include "instruction_tools.h"
-#include "sea.h"
-#include "code_gen.h"
-#include "types/type_inference.h"
+#include "sea_ir/ir/instruction_tools.h"
+#include "sea_ir/ir/sea.h"
+#include "sea_ir/code_gen/code_gen.h"
+#include "sea_ir/types/type_inference.h"
 
 #define MAX_REACHING_DEF_ITERERATIONS (10)
 // TODO: When development is done, this define should not
diff --git a/compiler/sea_ir/sea.h b/compiler/sea_ir/ir/sea.h
similarity index 98%
rename from compiler/sea_ir/sea.h
rename to compiler/sea_ir/ir/sea.h
index 93f35f2..958fc32 100644
--- a/compiler/sea_ir/sea.h
+++ b/compiler/sea_ir/ir/sea.h
@@ -15,16 +15,16 @@
  */
 
 
-#ifndef ART_COMPILER_SEA_IR_SEA_H_
-#define ART_COMPILER_SEA_IR_SEA_H_
+#ifndef ART_COMPILER_SEA_IR_IR_SEA_H_
+#define ART_COMPILER_SEA_IR_IR_SEA_H_
 
 #include <set>
 #include <map>
 
 #include "dex_file.h"
 #include "dex_instruction.h"
-#include "sea_ir/instruction_tools.h"
-#include "sea_ir/instruction_nodes.h"
+#include "sea_ir/ir/instruction_tools.h"
+#include "sea_ir/ir/instruction_nodes.h"
 #include "utils/scoped_hashtable.h"
 
 namespace sea_ir {
@@ -345,4 +345,4 @@
   const art::DexFile::CodeItem* code_item_;
 };
 }  // namespace sea_ir
-#endif  // ART_COMPILER_SEA_IR_SEA_H_
+#endif  // ART_COMPILER_SEA_IR_IR_SEA_H_
diff --git a/compiler/sea_ir/sea_node.h b/compiler/sea_ir/ir/sea_node.h
similarity index 93%
rename from compiler/sea_ir/sea_node.h
rename to compiler/sea_ir/ir/sea_node.h
index 98bbe9e..4dab5cb 100644
--- a/compiler/sea_ir/sea_node.h
+++ b/compiler/sea_ir/ir/sea_node.h
@@ -14,8 +14,8 @@
  * limitations under the License.
  */
 
-#ifndef ART_COMPILER_SEA_IR_SEA_NODE_H_
-#define ART_COMPILER_SEA_IR_SEA_NODE_H_
+#ifndef ART_COMPILER_SEA_IR_IR_SEA_NODE_H_
+#define ART_COMPILER_SEA_IR_IR_SEA_NODE_H_
 
 #include "base/stringprintf.h"
 
@@ -74,4 +74,4 @@
   DISALLOW_COPY_AND_ASSIGN(SeaNode);
 };
 }  // namespace sea_ir
-#endif  // ART_COMPILER_SEA_IR_SEA_NODE_H_
+#endif  // ART_COMPILER_SEA_IR_IR_SEA_NODE_H_
diff --git a/compiler/sea_ir/visitor.h b/compiler/sea_ir/ir/visitor.h
similarity index 96%
rename from compiler/sea_ir/visitor.h
rename to compiler/sea_ir/ir/visitor.h
index 4f207da..cc7b5d1 100644
--- a/compiler/sea_ir/visitor.h
+++ b/compiler/sea_ir/ir/visitor.h
@@ -14,8 +14,8 @@
  * limitations under the License.
  */
 
-#ifndef ART_COMPILER_SEA_IR_VISITOR_H_
-#define ART_COMPILER_SEA_IR_VISITOR_H_
+#ifndef ART_COMPILER_SEA_IR_IR_VISITOR_H_
+#define ART_COMPILER_SEA_IR_IR_VISITOR_H_
 
 namespace sea_ir {
 
@@ -84,4 +84,4 @@
   std::vector<Region*> ordered_regions_;
 };
 }  // namespace sea_ir
-#endif  // ART_COMPILER_SEA_IR_VISITOR_H_
+#endif  // ART_COMPILER_SEA_IR_IR_VISITOR_H_
diff --git a/compiler/sea_ir/types/type_inference.cc b/compiler/sea_ir/types/type_inference.cc
index 77470c2..31d7f0f 100644
--- a/compiler/sea_ir/types/type_inference.cc
+++ b/compiler/sea_ir/types/type_inference.cc
@@ -16,7 +16,7 @@
 #include "scoped_thread_state_change.h"
 #include "sea_ir/types/type_inference.h"
 #include "sea_ir/types/type_inference_visitor.h"
-#include "sea_ir/sea.h"
+#include "sea_ir/ir/sea.h"
 
 namespace sea_ir {
 
diff --git a/compiler/sea_ir/types/type_inference_visitor.cc b/compiler/sea_ir/types/type_inference_visitor.cc
index bafe5c5..30537bd 100644
--- a/compiler/sea_ir/types/type_inference_visitor.cc
+++ b/compiler/sea_ir/types/type_inference_visitor.cc
@@ -17,7 +17,7 @@
 #include "scoped_thread_state_change.h"
 #include "sea_ir/types/type_inference_visitor.h"
 #include "sea_ir/types/type_inference.h"
-#include "sea_ir/sea.h"
+#include "sea_ir/ir/sea.h"
 
 namespace sea_ir {
 
diff --git a/compiler/sea_ir/types/type_inference_visitor.h b/compiler/sea_ir/types/type_inference_visitor.h
index 889557d..be1ad43 100644
--- a/compiler/sea_ir/types/type_inference_visitor.h
+++ b/compiler/sea_ir/types/type_inference_visitor.h
@@ -19,7 +19,7 @@
 
 
 #include "dex_file-inl.h"
-#include "sea_ir/visitor.h"
+#include "sea_ir/ir/visitor.h"
 #include "sea_ir/types/types.h"
 
 namespace sea_ir {