diff --git a/package-21.02/kernel/tops/Makefile b/package-21.02/kernel/tops/Makefile
new file mode 100644
index 0000000..c84565e
--- /dev/null
+++ b/package-21.02/kernel/tops/Makefile
@@ -0,0 +1,114 @@
+# SPDX-License-Identifier: GPL-2.0-or-later
+#
+# Copyright (C) 2023 Mediatek Inc. All Rights Reserved.
+# Author: Ren-Ting Wang <ren-ting.wang@mediatek.com>
+#
+
+include $(TOPDIR)/rules.mk
+include $(INCLUDE_DIR)/kernel.mk
+
+PKG_NAME:=tops
+PKG_RELEASE:=1
+
+include $(INCLUDE_DIR)/package.mk
+include $(INCLUDE_DIR)/package-defaults.mk
+
+EXTRA_KCONFIG+= \
+	CONFIG_MTK_TOPS_SUPPORT=m \
+	CONFIG_MTK_TOPS_GRE=$(CONFIG_MTK_TOPS_GRE) \
+	CONFIG_MTK_TOPS_GRETAP=$(CONFIG_MTK_TOPS_GRETAP) \
+	CONFIG_MTK_TOPS_L2TP=$(CONFIG_MTK_TOPS_L2TP) \
+	CONFIG_MTK_TOPS_UDP_L2TP_DATA=$(CONFIG_MTK_TOPS_UDP_L2TP_DATA) \
+	CONFIG_MTK_TOPS_SECURE_FW=$(CONFIG_MTK_TOPS_SECURE_FW)
+
+EXTRA_CFLAGS+= \
+	$(patsubst CONFIG_%, -DCONFIG_%=1, $(patsubst %=m,%,$(filter %=m,$(EXTRA_KCONFIG)))) \
+	$(patsubst CONFIG_%, -DCONFIG_%=1, $(patsubst %=y,%,$(filter %=y,$(EXTRA_KCONFIG))))
+
+EXTRA_CFLAGS+= \
+	-I$(LINUX_DIR)/drivers/net/ethernet/mediatek/ \
+	-I$(LINUX_DIR)/drivers/dma/ \
+	-I$(KERNEL_BUILD_DIR)/pce/inc/ \
+	-DCONFIG_TOPS_TNL_NUM=$(CONFIG_TOPS_TNL_NUM) \
+	-DCONFIG_TOPS_TNL_MAP_BIT=$(CONFIG_TOPS_TNL_MAP_BIT) \
+	-Wall -Werror
+
+define Build/Prepare
+	mkdir -p $(PKG_BUILD_DIR)
+	$(CP) ./firmware $(PKG_BUILD_DIR)/firmware
+	$(CP) ./src/* $(PKG_BUILD_DIR)/
+endef
+
+define Package/tops-rebb-fw-release
+  TITLE:=Mediatek Tunnel Offload Processor System ReBB Firmware
+  SECTION:=firmware
+  CATEGORY:=Firmware
+  DEPENDS:=@MTK_TOPS_FIRMWARE_RELEASE
+endef
+
+define Package/tops-rebb-fw-release/description
+  Support for Mediatek Tunnel Offload Processor System ReBB firmware. The
+  firmware offload and accerlerate APMCU's tunnel protocols traffic. Available
+  offload tunnel include L2oGRE, L2TP.
+endef
+
+define Package/tops-rebb-fw-release/install
+	$(INSTALL_DIR) $(1)/lib/firmware/mediatek
+	$(CP) \
+		$(PKG_BUILD_DIR)/firmware/rebb/mt7988_mgmt/tops-mgmt.img \
+		$(PKG_BUILD_DIR)/firmware/rebb/mt7988_offload/tops-offload.img \
+		$(1)/lib/firmware/mediatek
+endef
+
+define KernelPackage/tops
+  CATEGORY:=MTK Properties
+  SUBMENU:=Drivers
+  TITLE:= MTK Tunnel Offload Processor System Driver
+  FILES+=$(PKG_BUILD_DIR)/tops.ko
+  KCONFIG:=
+  DEFAULT:=y
+  DEPENDS:= \
+	@TARGET_mediatek_mt7988 \
+	kmod-mediatek_hnat \
+	+kmod-pce \
+	+@KERNEL_RELAY
+endef
+
+define KernelPackage/tops/description
+  Support for MTK Tunnel Offload Processor System. This system reduces the
+  loading of APMCU's tunnel protocol overhead and improve tunnel protocol's
+  throughput.
+endef
+
+define KernelPackage/tops/config
+	source "$(SOURCE)/Config.in"
+endef
+
+define KernelPackage/tops-autoload
+  CATEGORY:=MTK Properties
+  SUBMENU:=Drivers
+  TITLE:= MTK Tunnel Offload Processor System Auto Load
+  AUTOLOAD:=$(call AutoLoad,51,tops)
+  KCONFIG:=
+  DEPENDS:= \
+	kmod-tops \
+	+kmod-pce-autoload
+endef
+
+define KernelPackage/tops-autoload/description
+  Support for MTK Tunnel Offload Processor System auto load on system
+  boot process.
+endef
+
+define Build/Compile
+	$(MAKE) -C "$(LINUX_DIR)" \
+		$(KERNEL_MAKE_FLAGS) \
+		M="$(PKG_BUILD_DIR)" \
+		EXTRA_CFLAGS="$(EXTRA_CFLAGS)" \
+		$(EXTRA_KCONFIG) \
+		modules
+endef
+
+$(eval $(call BuildPackage,tops-rebb-fw-release))
+$(eval $(call KernelPackage,tops))
+$(eval $(call KernelPackage,tops-autoload))