diff --git a/.gitlab/CODEOWNERS b/.gitlab/CODEOWNERS
index 0a860d3fad..bfe7cf3a1c 100644
--- a/.gitlab/CODEOWNERS
+++ b/.gitlab/CODEOWNERS
@@ -113,6 +113,7 @@
 /components/idf_test/                 @esp-idf-codeowners/ci
 /components/ieee802154/               @esp-idf-codeowners/ieee802154
 /components/json/                     @esp-idf-codeowners/app-utilities
+/components/linux/                    @esp-idf-codeowners/system
 /components/log/                      @esp-idf-codeowners/system
 /components/lwip/                     @esp-idf-codeowners/lwip
 /components/mbedtls/                  @esp-idf-codeowners/app-utilities @esp-idf-codeowners/security
diff --git a/CMakeLists.txt b/CMakeLists.txt
index 0b86ac6027..ec4e2bcc66 100644
--- a/CMakeLists.txt
+++ b/CMakeLists.txt
@@ -196,6 +196,12 @@ endif()
 
 list(APPEND link_options "-fno-lto")
 
+if(CONFIG_IDF_TARGET_LINUX AND CMAKE_HOST_SYSTEM_NAME STREQUAL "Darwin")
+    list(APPEND link_options "-Wl,-dead_strip")
+else()
+    list(APPEND link_options "-Wl,--gc-sections")
+endif()
+
 # Placing jump tables in flash would cause issues with code that required
 # to be placed in IRAM
 list(APPEND compile_options "-fno-jump-tables")
diff --git a/Kconfig b/Kconfig
index 9a18909c8b..17ca73813b 100644
--- a/Kconfig
+++ b/Kconfig
@@ -37,6 +37,10 @@ mainmenu "Espressif IoT Development Framework Configuration"
         string
         default "$IDF_TARGET"
 
+    config IDF_TARGET_LINUX
+        bool
+        default "y" if IDF_TARGET="linux"
+
     config IDF_TARGET_ESP32
         bool
         default "y" if IDF_TARGET="esp32"
@@ -163,6 +167,7 @@ mainmenu "Espressif IoT Development Framework Configuration"
             config APP_BUILD_TYPE_APP_2NDBOOT
                 bool
                 prompt "Default (binary application + 2nd stage bootloader)"
+                depends on !IDF_TARGET_LINUX
                 select APP_BUILD_GENERATE_BINARIES
                 select APP_BUILD_BOOTLOADER
                 select APP_BUILD_USE_FLASH_SECTIONS
diff --git a/components/esp_common/include/esp_attr.h b/components/esp_common/include/esp_attr.h
index 84de204618..acd895c7be 100644
--- a/components/esp_common/include/esp_attr.h
+++ b/components/esp_common/include/esp_attr.h
@@ -147,9 +147,14 @@ FORCE_INLINE_ATTR TYPE& operator<<=(TYPE& a, int b) { a = a << b; return a; }
 //
 // Using unique sections also means --gc-sections can remove unused
 // data with a custom section type set
+#ifndef CONFIG_IDF_TARGET_LINUX
 #define _SECTION_ATTR_IMPL(SECTION, COUNTER) __attribute__((section(SECTION "." _COUNTER_STRINGIFY(COUNTER))))
-
 #define _COUNTER_STRINGIFY(COUNTER) #COUNTER
+#else
+// Custom section attributes are generally not used in the port files for Linux target, but may be found
+// in the common header files. Don't declare custom sections in that case.
+#define _SECTION_ATTR_IMPL(SECTION, COUNTER)
+#endif
 
 /* Use IDF_DEPRECATED attribute to mark anything deprecated from use in
    ESP-IDF's own source code, but not deprecated for external users.
diff --git a/components/esp_rom/CMakeLists.txt b/components/esp_rom/CMakeLists.txt
index 251f60edfb..ad48f71bd1 100644
--- a/components/esp_rom/CMakeLists.txt
+++ b/components/esp_rom/CMakeLists.txt
@@ -48,8 +48,11 @@ endfunction()
 
 if(target STREQUAL "linux")
     # We need to disable some warnings due to the ROM code's printf implementation
-    if(${CMAKE_CXX_COMPILER_VERSION} GREATER "7.0.0") # TODO: clang compatibility
-        target_compile_options(${COMPONENT_LIB} PUBLIC -Wimplicit-fallthrough=0 -Wno-shift-count-overflow)
+    if(CMAKE_C_COMPILER_ID STREQUAL "GNU" AND ${CMAKE_CXX_COMPILER_VERSION} GREATER "7.0.0")
+        target_compile_options(${COMPONENT_LIB} PRIVATE -Wimplicit-fallthrough=0 -Wno-shift-count-overflow)
+    endif()
+    if(CMAKE_C_COMPILER_ID MATCHES "Clang")  # Clang or AppleClang
+        target_compile_options(${COMPONENT_LIB} PRIVATE -Wno-integer-overflow -Wno-shift-count-overflow)
     endif()
 else()
     target_linker_script(${COMPONENT_LIB} INTERFACE "${target}/${ld_folder}/${target}.rom.ld")
diff --git a/components/linux/include/sys/lock.h b/components/linux/include/sys/lock.h
new file mode 100644
index 0000000000..71d2f7654a
--- /dev/null
+++ b/components/linux/include/sys/lock.h
@@ -0,0 +1,47 @@
+/*
+ * SPDX-FileCopyrightText: 2021-2022 Espressif Systems (Shanghai) CO LTD
+ *
+ * SPDX-License-Identifier: Apache-2.0
+ */
+#ifndef __SYS_LOCK_H__
+#define __SYS_LOCK_H__
+
+#include <sys/types.h>
+
+#ifdef __cplusplus
+extern "C" {
+#endif
+
+
+/* newlib locks implementation for CONFIG_IDF_TARGET_LINUX, single threaded.
+ * Note, currently this doesn't implement the functions required
+ * when _RETARGETABLE_LOCKING is defined. They should be added.
+ */
+
+
+/* Compatibility definitions for legacy newlib locking functions */
+typedef int _lock_t;
+
+static inline void _lock_init(_lock_t *plock) {}
+static inline void _lock_init_recursive(_lock_t *plock) {}
+static inline void _lock_close(_lock_t *plock) {}
+static inline void _lock_close_recursive(_lock_t *plock) {}
+static inline void _lock_acquire(_lock_t *plock) {}
+static inline void _lock_acquire_recursive(_lock_t *plock) {}
+static inline int _lock_try_acquire(_lock_t *plock)
+{
+    return 1;
+}
+static inline int _lock_try_acquire_recursive(_lock_t *plock)
+{
+    return 1;
+}
+static inline void _lock_release(_lock_t *plock) {}
+static inline void _lock_release_recursive(_lock_t *plock) {}
+
+
+#ifdef __cplusplus
+}
+#endif
+
+#endif /* __SYS_LOCK_H__ */
diff --git a/components/linux/include/sys/queue.h b/components/linux/include/sys/queue.h
index 9787d9d5f8..34f5a6caa4 100644
--- a/components/linux/include/sys/queue.h
+++ b/components/linux/include/sys/queue.h
@@ -1 +1,7 @@
-#include "bsd/sys/queue.h"
+#if __has_include(<bsd/sys/queue.h>)
+/* On Linux, try using sys/queue.h provided by libbsd-dev */
+#include <bsd/sys/queue.h>
+#else
+/* Fall back to sys/queue.h which may exist e.g. on macOS */
+#include_next <sys/queue.h>
+#endif
diff --git a/components/partition_table/CMakeLists.txt b/components/partition_table/CMakeLists.txt
index 385d2a5d96..f3b607d685 100644
--- a/components/partition_table/CMakeLists.txt
+++ b/components/partition_table/CMakeLists.txt
@@ -1,4 +1,10 @@
-idf_component_register(PRIV_REQUIRES esptool_py)
+idf_build_get_property(target IDF_TARGET)
+set(priv_req)
+if(NOT ${target} STREQUAL "linux")
+    list(APPEND priv_req esptool_py)
+endif()
+
+idf_component_register(PRIV_REQUIRES ${priv_req})
 
 if(BOOTLOADER_BUILD)
     return()
diff --git a/tools/cmake/build.cmake b/tools/cmake/build.cmake
index 273f751e6e..dfcd74d312 100644
--- a/tools/cmake/build.cmake
+++ b/tools/cmake/build.cmake
@@ -111,13 +111,10 @@ function(__build_set_default_build_specifications)
 
     list(APPEND cxx_compile_options "-std=gnu++11")
 
-    list(APPEND link_options "-Wl,--gc-sections")
-
     idf_build_set_property(COMPILE_DEFINITIONS "${compile_definitions}" APPEND)
     idf_build_set_property(COMPILE_OPTIONS "${compile_options}" APPEND)
     idf_build_set_property(C_COMPILE_OPTIONS "${c_compile_options}" APPEND)
     idf_build_set_property(CXX_COMPILE_OPTIONS "${cxx_compile_options}" APPEND)
-    idf_build_set_property(LINK_OPTIONS "${link_options}" APPEND)
 endfunction()
 
 #