The first kvm releases its file in the directory drivers/kvm/, but since around December 2007 it is pushed into virt/kvm directory in the kernel source tree. Other files are here:

Here are the architecture independent files of kvm.

virt/kvm

• ioapic.h
• ioapic.c
• iodev.h
• kvm_main.c

Here are the architecture dependent files. These are files like vmx.c for Intel's HVM support or svm.c for AMD's HVM support.

arch/x86/kvm

• Kconfig
• Makefile
• i8259.c
• irq.c
• irq.h
• kvm_svm.h
• lapic.c
• lapic.h
• mmu.c
• mmu.h
• paging_tmpl.h
• segment_descriptor.h
• svm.c
• svm.h
• vmx.c
• vmx.h
• x86.c
• x86_emulate.c

include/linux

• kvm.h
• kvm_host.h
• kvm_para.h
• kvm_x86_emulate.h

include/asm-x86/

• kvm.h
• kvm_host.h
• kvm_para.h
• kvm_x86_emulate.h