diff --git a/MK_OWNERS b/MK_OWNERS
new file mode 100644
index 0000000..67af9f7
--- /dev/null
+++ b/MK_OWNERS
@@ -0,0 +1,20 @@
+# NOTE: CHANGE THIS FILE WITH CAUTIOUS
+# - this file is referenced by other OWNERS file, e.g. device/google/*/OWNERS
+# - changing this file might break the function, check go/gerrit-code-owners-syntax first
+#
+# Makefile Review Guide for OWNERS: go/pixel-device-mk-owner-checklist
+
+aaronding@google.com
+rurumihong@google.com
+adamshih@google.com
+wilsonsung@google.com
+cyanhsieh@google.com
+cyuanjen@google.com
+robinpeng@google.com
+achant@google.com
+etam@google.com
+pattjin@google.com
+bkhalife@google.com
+lokeshgoel@google.com
+jainne@google.com
+pscovanner@google.com
diff --git a/OWNERS b/OWNERS
index 262b161..b715f13 100644
--- a/OWNERS
+++ b/OWNERS
@@ -2,5 +2,4 @@
 per-file *.te,*_contexts,te_macros,global_macros=set noparent
 per-file *.te,*_contexts,te_macros,global_macros=file:/sepolicy/OWNERS
 per-file *.mk=set noparent
-per-file *.mk=aaronding@google.com,rurumihong@google.com,adamshih@google.com,wilsonsung@google.com,cyanhsieh@google.com,cyuanjen@google.com,robinpeng@google.com,achant@google.com,etam@google.com,pattjin@google.com,bkhalife@google.com,lokeshgoel@google.com,jainne@google.com,pscovanner@google.com
-
+per-file *.mk=file:MK_OWNERS