diff --git a/subsys/emul/CMakeLists.txt b/subsys/emul/CMakeLists.txt
index 0eb5ae3cf68..8eb317069a9 100644
--- a/subsys/emul/CMakeLists.txt
+++ b/subsys/emul/CMakeLists.txt
@@ -8,5 +8,4 @@ zephyr_include_directories_ifdef(CONFIG_EMUL_BMI160 ${ZEPHYR_BASE}/drivers/senso
 zephyr_library_sources_ifdef(CONFIG_EMUL_BMI160		emul_bmi160.c)
 
 add_subdirectory(i2c)
-add_subdirectory(spi)
 add_subdirectory(espi)
diff --git a/subsys/emul/Kconfig b/subsys/emul/Kconfig
index 7cf4f778fda..6958dca7a42 100644
--- a/subsys/emul/Kconfig
+++ b/subsys/emul/Kconfig
@@ -46,7 +46,6 @@ config EMUL_BMI160
 	  i2c/ or spi/ directories.
 
 source "subsys/emul/i2c/Kconfig"
-source "subsys/emul/spi/Kconfig"
 source "subsys/emul/espi/Kconfig"
 
 endif
diff --git a/subsys/emul/spi/CMakeLists.txt b/subsys/emul/spi/CMakeLists.txt
deleted file mode 100644
index 7e6cf90c6b4..00000000000
--- a/subsys/emul/spi/CMakeLists.txt
+++ /dev/null
@@ -1,4 +0,0 @@
-# SPDX-License-Identifier: Apache-2.0
-
-# Once we have more than 10 devices we should consider splitting them into
-# subdirectories to match the drivers/ structure.
diff --git a/subsys/emul/spi/Kconfig b/subsys/emul/spi/Kconfig
deleted file mode 100644
index 3f18272e2da..00000000000
--- a/subsys/emul/spi/Kconfig
+++ /dev/null
@@ -1,4 +0,0 @@
-# Configuration options for I2C emulators
-
-# Copyright 2020 Google LLC
-# SPDX-License-Identifier: Apache-2.0