diff --git a/virtual/linux-sources/linux-sources-3.ebuild b/virtual/linux-sources/linux-sources-3.ebuild
new file mode 100644
index 0000000..b056b25
--- /dev/null
+++ b/virtual/linux-sources/linux-sources-3.ebuild
@@ -0,0 +1,30 @@
+# Copyright 2022 Gentoo Authors
+# Distributed under the terms of the GNU General Public License v2
+
+EAPI=8
+
+DESCRIPTION="Virtual for Linux kernel sources"
+
+SLOT="0"
+KEYWORDS="~amd64"
+IUSE="firmware"
+
+RDEPEND="
+	firmware? ( sys-kernel/linux-firmware )
+	|| (
+		sys-kernel/gentoo-sources
+		sys-kernel/vanilla-sources
+		sys-kernel/git-sources
+		sys-kernel/mips-sources
+		sys-kernel/pf-sources
+		sys-kernel/rt-sources
+		sys-kernel/zen-sources
+		sys-kernel/raspberrypi-sources
+		sys-kernel/liquorix-sources
+		sys-kernel/zen-sources
+		sys-kernel/xanmod-sources
+		sys-kernel/gentoo-kernel
+		sys-kernel/gentoo-kernel-bin
+		sys-kernel/vanilla-kernel
+		sys-kernel/xanmod-kernel
+	)"
diff --git a/virtual/linux-sources/metadata.xml b/virtual/linux-sources/metadata.xml
new file mode 100644
index 0000000..2b27732
--- /dev/null
+++ b/virtual/linux-sources/metadata.xml
@@ -0,0 +1,8 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<!DOCTYPE pkgmetadata SYSTEM "https://www.gentoo.org/dtd/metadata.dtd">
+<pkgmetadata>
+	<use>
+		<flag name="firmware">Install linux kernel firmware</flag>
+	</use>
+	<stabilize-allarches/>
+</pkgmetadata>