diff --git a/src/backends/tosaReference/backend.mk b/src/backends/tosaReference/backend.mk
new file mode 100644
index 0000000..d552a6a
--- /dev/null
+++ b/src/backends/tosaReference/backend.mk
@@ -0,0 +1,56 @@
+#
+# Copyright © 2022 Arm Ltd and Contributors. All rights reserved.
+# SPDX-License-Identifier: MIT
+#
+
+# BACKEND_SOURCES contains the list of files to be included
+# in the Android build and it is picked up by the Android.mk
+# file in the root of ArmNN
+
+# The variable to enable/disable the TOSA Reference backend
+# (ARMNN_TOSA_REF_ENABLED is declared in android-nn-driver/Android.mk)
+ifeq ($(ARMNN_TOSA_REF_ENABLED),1)
+
+# ARMNN_TOSA_REF_ENABLED == 1
+# Include the source files for the TOSA reference backend
+
+BACKEND_SOURCES := \
+        TosaRefBackend.cpp \
+        TosaRefLayerSupport.cpp \
+        TosaRefMemoryManager.cpp \
+        TosaRefRegistryInitializer.cpp \
+        TosaRefTensorHandle.cpp \
+        TosaRefTensorHandleFactory.cpp \
+        TosaRefWorkloadFactory.cpp \
+        workloads/TosaRefPreCompiledWorkload.cpp
+else
+
+# ARMNN_TOSA_REF_ENABLED == 0
+# No source file will be compiled for the reference backend
+
+BACKEND_SOURCES :=
+
+endif
+
+# BACKEND_TEST_SOURCES contains the list of files to be included
+# in the Android unit test build (armnn-tests) and it is picked
+# up by the Android.mk file in the root of ArmNN
+
+# The variable to enable/disable the TOSA Reference backend
+# (ARMNN_TOSA_REF_ENABLED is declared in android-nn-driver/Android.mk)
+ifeq ($(ARMNN_TOSA_REF_ENABLED),1)
+
+# ARMNN_TOSA_REF_ENABLED == 1
+# Include the source files for the TOSA Reference backend tests
+
+BACKEND_TEST_SOURCES := \
+        test/TosaRefLayerSupportTests.cpp \
+        test/TosaRefLayerTests.cpp
+else
+
+# ARMNN_TOSA_REF_ENABLED == 0
+# No source file will be compiled for the TOSA reference backend tests
+
+BACKEND_TEST_SOURCES :=
+
+endif