diff --git a/boards/xtensa/esp32s3/common/src/Make.defs b/boards/xtensa/esp32s3/common/src/Make.defs
index 5f0fe48919..a59e473e49 100644
--- a/boards/xtensa/esp32s3/common/src/Make.defs
+++ b/boards/xtensa/esp32s3/common/src/Make.defs
@@ -86,6 +86,10 @@ ifeq ($(CONFIG_ESP32S3_SDMMC),y)
   CSRCS += esp32s3_board_sdmmc.c
 endif
 
+ifeq ($(CONFIG_USBMSC),y)
+  CSRCS += esp32s3_usbmsc.c
+endif
+
 DEPPATH += --dep-path src
 VPATH += :src
 CFLAGS += ${INCDIR_PREFIX}$(TOPDIR)$(DELIM)arch$(DELIM)$(CONFIG_ARCH)$(DELIM)src$(DELIM)board$(DELIM)src
diff --git a/boards/xtensa/esp32s3/common/src/esp32s3_usbmsc.c b/boards/xtensa/esp32s3/common/src/esp32s3_usbmsc.c
new file mode 100644
index 0000000000..a008e9216d
--- /dev/null
+++ b/boards/xtensa/esp32s3/common/src/esp32s3_usbmsc.c
@@ -0,0 +1,62 @@
+/****************************************************************************
+ * boards/xtensa/esp32s3/common/src/esp32s3_usbmsc.c
+ *
+ * SPDX-License-Identifier: Apache-2.0
+ *
+ * Licensed to the Apache Software Foundation (ASF) under one or more
+ * contributor license agreements.  See the NOTICE file distributed with
+ * this work for additional information regarding copyright ownership.  The
+ * ASF licenses this file to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance with the
+ * License.  You may obtain a copy of the License at
+ *
+ *   http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS, WITHOUT
+ * WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.  See the
+ * License for the specific language governing permissions and limitations
+ * under the License.
+ *
+ ****************************************************************************/
+
+/****************************************************************************
+ * Included Files
+ ****************************************************************************/
+
+#include <nuttx/config.h>
+
+#include <stdio.h>
+#include <syslog.h>
+#include <errno.h>
+
+#include <nuttx/board.h>
+
+/****************************************************************************
+ * Pre-processor Definitions
+ ****************************************************************************/
+
+/* Configuration ************************************************************/
+
+/****************************************************************************
+ * Public Functions
+ ****************************************************************************/
+
+/****************************************************************************
+ * Name: board_usbmsc_initialize
+ *
+ * Description:
+ *   Perform architecture specific initialization as needed to establish
+ *   the mass storage device that will be exported by the USB MSC device.
+ *
+ ****************************************************************************/
+
+int board_usbmsc_initialize(int port)
+{
+  /* If system/usbmsc is built as an NSH command, then SD slot should
+   * already have been initialized in board_app_initialize()
+   * In this case, there is nothing further to be done here.
+   */
+
+  return OK;
+}