diff --git a/zk-token-sdk/src/instruction/mod.rs b/zk-token-sdk/src/instruction/mod.rs
index d1abe9354f..29ceb1d647 100644
--- a/zk-token-sdk/src/instruction/mod.rs
+++ b/zk-token-sdk/src/instruction/mod.rs
@@ -4,22 +4,12 @@ pub mod ciphertext_commitment_equality;
 pub mod pubkey_validity;
 pub mod range_proof;
 pub mod transfer;
-pub mod transfer_with_fee;
 pub mod withdraw;
 pub mod zero_balance;
 
-use num_derive::{FromPrimitive, ToPrimitive};
 #[cfg(not(target_os = "solana"))]
-use {
-    crate::{
-        encryption::{
-            elgamal::ElGamalCiphertext,
-            pedersen::{PedersenCommitment, PedersenOpening},
-        },
-        errors::ProofError,
-    },
-    curve25519_dalek::scalar::Scalar,
-};
+use crate::errors::ProofError;
+use num_derive::{FromPrimitive, ToPrimitive};
 pub use {
     batched_range_proof::{
         batched_range_proof_u128::BatchedRangeProofU128Data,
@@ -35,8 +25,10 @@ pub use {
     },
     pubkey_validity::{PubkeyValidityData, PubkeyValidityProofContext},
     range_proof::{RangeProofContext, RangeProofU64Data},
-    transfer::{TransferData, TransferProofContext},
-    transfer_with_fee::{FeeParameters, TransferWithFeeData, TransferWithFeeProofContext},
+    transfer::{
+        FeeParameters, TransferData, TransferProofContext, TransferWithFeeData,
+        TransferWithFeeProofContext,
+    },
     withdraw::{WithdrawData, WithdrawProofContext},
     zero_balance::{ZeroBalanceProofContext, ZeroBalanceProofData},
 };
@@ -67,65 +59,3 @@ pub trait ZkProofData<T: Pod> {
     #[cfg(not(target_os = "solana"))]
     fn verify_proof(&self) -> Result<(), ProofError>;
 }
-
-#[cfg(not(target_os = "solana"))]
-#[derive(Debug, Copy, Clone)]
-pub enum Role {
-    Source,
-    Destination,
-    Auditor,
-    WithdrawWithheldAuthority,
-}
-
-/// Takes in a 64-bit number `amount` and a bit length `bit_length`. It returns:
-///  - the `bit_length` low bits of `amount` interpretted as u64
-///  - the (64 - `bit_length`) high bits of `amount` interpretted as u64
-#[cfg(not(target_os = "solana"))]
-pub fn split_u64(amount: u64, bit_length: usize) -> (u64, u64) {
-    if bit_length == 64 {
-        (amount, 0)
-    } else {
-        let lo = amount << (64 - bit_length) >> (64 - bit_length);
-        let hi = amount >> bit_length;
-        (lo, hi)
-    }
-}
-
-#[cfg(not(target_os = "solana"))]
-pub fn combine_lo_hi_u64(amount_lo: u64, amount_hi: u64, bit_length: usize) -> u64 {
-    if bit_length == 64 {
-        amount_lo
-    } else {
-        amount_lo + (amount_hi << bit_length)
-    }
-}
-
-#[cfg(not(target_os = "solana"))]
-fn combine_lo_hi_ciphertexts(
-    ciphertext_lo: &ElGamalCiphertext,
-    ciphertext_hi: &ElGamalCiphertext,
-    bit_length: usize,
-) -> ElGamalCiphertext {
-    let two_power = (1_u64) << bit_length;
-    ciphertext_lo + &(ciphertext_hi * &Scalar::from(two_power))
-}
-
-#[cfg(not(target_os = "solana"))]
-pub fn combine_lo_hi_commitments(
-    comm_lo: &PedersenCommitment,
-    comm_hi: &PedersenCommitment,
-    bit_length: usize,
-) -> PedersenCommitment {
-    let two_power = (1_u64) << bit_length;
-    comm_lo + comm_hi * &Scalar::from(two_power)
-}
-
-#[cfg(not(target_os = "solana"))]
-pub fn combine_lo_hi_openings(
-    opening_lo: &PedersenOpening,
-    opening_hi: &PedersenOpening,
-    bit_length: usize,
-) -> PedersenOpening {
-    let two_power = (1_u64) << bit_length;
-    opening_lo + opening_hi * &Scalar::from(two_power)
-}
diff --git a/zk-token-sdk/src/instruction/transfer/encryption.rs b/zk-token-sdk/src/instruction/transfer/encryption.rs
new file mode 100644
index 0000000000..91c95bb71e
--- /dev/null
+++ b/zk-token-sdk/src/instruction/transfer/encryption.rs
@@ -0,0 +1,85 @@
+#[cfg(not(target_os = "solana"))]
+use crate::{
+    encryption::{
+        elgamal::{DecryptHandle, ElGamalPubkey},
+        pedersen::{Pedersen, PedersenCommitment, PedersenOpening},
+    },
+    zk_token_elgamal::pod,
+};
+
+// TransferAmountEncryption
+#[derive(Clone)]
+#[repr(C)]
+#[cfg(not(target_os = "solana"))]
+pub struct TransferAmountEncryption {
+    pub commitment: PedersenCommitment,
+    pub source_handle: DecryptHandle,
+    pub destination_handle: DecryptHandle,
+    pub auditor_handle: DecryptHandle,
+}
+
+#[cfg(not(target_os = "solana"))]
+impl TransferAmountEncryption {
+    pub fn new(
+        amount: u64,
+        source_pubkey: &ElGamalPubkey,
+        destination_pubkey: &ElGamalPubkey,
+        auditor_pubkey: &ElGamalPubkey,
+    ) -> (Self, PedersenOpening) {
+        let (commitment, opening) = Pedersen::new(amount);
+        let transfer_amount_encryption = Self {
+            commitment,
+            source_handle: source_pubkey.decrypt_handle(&opening),
+            destination_handle: destination_pubkey.decrypt_handle(&opening),
+            auditor_handle: auditor_pubkey.decrypt_handle(&opening),
+        };
+
+        (transfer_amount_encryption, opening)
+    }
+
+    pub fn to_pod(&self) -> pod::TransferAmountEncryption {
+        pod::TransferAmountEncryption {
+            commitment: self.commitment.into(),
+            source_handle: self.source_handle.into(),
+            destination_handle: self.destination_handle.into(),
+            auditor_handle: self.auditor_handle.into(),
+        }
+    }
+}
+
+// FeeEncryption
+#[derive(Clone)]
+#[repr(C)]
+#[cfg(not(target_os = "solana"))]
+pub struct FeeEncryption {
+    pub commitment: PedersenCommitment,
+    pub destination_handle: DecryptHandle,
+    pub withdraw_withheld_authority_handle: DecryptHandle,
+}
+
+#[cfg(not(target_os = "solana"))]
+impl FeeEncryption {
+    pub fn new(
+        amount: u64,
+        destination_pubkey: &ElGamalPubkey,
+        withdraw_withheld_authority_pubkey: &ElGamalPubkey,
+    ) -> (Self, PedersenOpening) {
+        let (commitment, opening) = Pedersen::new(amount);
+        let fee_encryption = Self {
+            commitment,
+            destination_handle: destination_pubkey.decrypt_handle(&opening),
+            withdraw_withheld_authority_handle: withdraw_withheld_authority_pubkey
+                .decrypt_handle(&opening),
+        };
+
+        (fee_encryption, opening)
+    }
+
+    pub fn to_pod(&self) -> pod::FeeEncryption {
+        pod::FeeEncryption {
+            commitment: self.commitment.into(),
+            destination_handle: self.destination_handle.into(),
+            withdraw_withheld_authority_handle: self.withdraw_withheld_authority_handle.into(),
+        }
+    }
+}
diff --git a/zk-token-sdk/src/instruction/transfer/mod.rs b/zk-token-sdk/src/instruction/transfer/mod.rs
new file mode 100644
index 0000000000..0fc8f134bf
--- /dev/null
+++ b/zk-token-sdk/src/instruction/transfer/mod.rs
@@ -0,0 +1,115 @@
+mod encryption;
+mod with_fee;
+mod without_fee;
+
+#[cfg(not(target_os = "solana"))]
+use {
+    crate::encryption::{
+        elgamal::ElGamalCiphertext,
+        pedersen::{PedersenCommitment, PedersenOpening},
+    },
+    arrayref::{array_ref, array_refs},
+    curve25519_dalek::scalar::Scalar,
+};
+#[cfg(not(target_os = "solana"))]
+pub use {
+    encryption::{FeeEncryption, TransferAmountEncryption},
+    with_fee::TransferWithFeePubkeys,
+    without_fee::TransferPubkeys,
+};
+pub use {
+    with_fee::{TransferWithFeeData, TransferWithFeeProofContext},
+    without_fee::{TransferData, TransferProofContext},
+};
+
+#[cfg(not(target_os = "solana"))]
+#[derive(Debug, Copy, Clone)]
+pub enum Role {
+    Source,
+    Destination,
+    Auditor,
+    WithdrawWithheldAuthority,
+}
+
+/// Takes in a 64-bit number `amount` and a bit length `bit_length`. It returns:
+///  - the `bit_length` low bits of `amount` interpretted as u64
+///  - the (64 - `bit_length`) high bits of `amount` interpretted as u64
+#[cfg(not(target_os = "solana"))]
+pub fn split_u64(amount: u64, bit_length: usize) -> (u64, u64) {
+    if bit_length == 64 {
+        (amount, 0)
+    } else {
+        let lo = amount << (64 - bit_length) >> (64 - bit_length);
+        let hi = amount >> bit_length;
+        (lo, hi)
+    }
+}
+
+#[cfg(not(target_os = "solana"))]
+pub fn combine_lo_hi_u64(amount_lo: u64, amount_hi: u64, bit_length: usize) -> u64 {
+    if bit_length == 64 {
+        amount_lo
+    } else {
+        amount_lo + (amount_hi << bit_length)
+    }
+}
+
+#[cfg(not(target_os = "solana"))]
+fn combine_lo_hi_ciphertexts(
+    ciphertext_lo: &ElGamalCiphertext,
+    ciphertext_hi: &ElGamalCiphertext,
+    bit_length: usize,
+) -> ElGamalCiphertext {
+    let two_power = (1_u64) << bit_length;
+    ciphertext_lo + &(ciphertext_hi * &Scalar::from(two_power))
+}
+
+#[cfg(not(target_os = "solana"))]
+pub fn combine_lo_hi_commitments(
+    comm_lo: &PedersenCommitment,
+    comm_hi: &PedersenCommitment,
+    bit_length: usize,
+) -> PedersenCommitment {
+    let two_power = (1_u64) << bit_length;
+    comm_lo + comm_hi * &Scalar::from(two_power)
+}
+
+#[cfg(not(target_os = "solana"))]
+pub fn combine_lo_hi_openings(
+    opening_lo: &PedersenOpening,
+    opening_hi: &PedersenOpening,
+    bit_length: usize,
+) -> PedersenOpening {
+    let two_power = (1_u64) << bit_length;
+    opening_lo + opening_hi * &Scalar::from(two_power)
+}
+
+#[derive(Clone, Copy)]
+#[repr(C)]
+pub struct FeeParameters {
+    /// Fee rate expressed as basis points of the transfer amount, i.e. increments of 0.01%
+    pub fee_rate_basis_points: u16,
+    /// Maximum fee assessed on transfers, expressed as an amount of tokens
+    pub maximum_fee: u64,
+}
+
+#[cfg(not(target_os = "solana"))]
+impl FeeParameters {
+    pub fn to_bytes(&self) -> [u8; 10] {
+        let mut bytes = [0u8; 10];
+        bytes[..2].copy_from_slice(&self.fee_rate_basis_points.to_le_bytes());
+        bytes[2..10].copy_from_slice(&self.maximum_fee.to_le_bytes());
+
+        bytes
+    }
+
+    pub fn from_bytes(bytes: &[u8]) -> Self {
+        let bytes = array_ref![bytes, 0, 10];
+        let (fee_rate_basis_points, maximum_fee) = array_refs![bytes, 2, 8];
+
+        Self {
+            fee_rate_basis_points: u16::from_le_bytes(*fee_rate_basis_points),
+            maximum_fee: u64::from_le_bytes(*maximum_fee),
+        }
+    }
+}
diff --git a/zk-token-sdk/src/instruction/transfer_with_fee.rs b/zk-token-sdk/src/instruction/transfer/with_fee.rs
similarity index 93%
rename from zk-token-sdk/src/instruction/transfer_with_fee.rs
rename to zk-token-sdk/src/instruction/transfer/with_fee.rs
index b0f1c308ae..03788274d0 100644
--- a/zk-token-sdk/src/instruction/transfer_with_fee.rs
+++ b/zk-token-sdk/src/instruction/transfer/with_fee.rs
@@ -2,15 +2,15 @@
 use {
     crate::{
         encryption::{
-            elgamal::{
-                DecryptHandle, ElGamalCiphertext, ElGamalKeypair, ElGamalPubkey, ElGamalSecretKey,
-            },
+            elgamal::{ElGamalCiphertext, ElGamalKeypair, ElGamalPubkey, ElGamalSecretKey},
             pedersen::{Pedersen, PedersenCommitment, PedersenOpening},
         },
         errors::ProofError,
-        instruction::{
+        instruction::transfer::{
             combine_lo_hi_ciphertexts, combine_lo_hi_commitments, combine_lo_hi_openings,
-            combine_lo_hi_u64, split_u64, transfer::TransferAmountEncryption, Role,
+            combine_lo_hi_u64,
+            encryption::{FeeEncryption, TransferAmountEncryption},
+            split_u64, FeeParameters, Role,
         },
         range_proof::RangeProof,
         sigma_proofs::{
@@ -721,72 +721,6 @@ impl TransferWithFeePubkeys {
     }
 }
 
-#[derive(Clone)]
-#[repr(C)]
-#[cfg(not(target_os = "solana"))]
-pub struct FeeEncryption {
-    pub commitment: PedersenCommitment,
-    pub destination_handle: DecryptHandle,
-    pub withdraw_withheld_authority_handle: DecryptHandle,
-}
-
-#[cfg(not(target_os = "solana"))]
-impl FeeEncryption {
-    pub fn new(
-        amount: u64,
-        destination_pubkey: &ElGamalPubkey,
-        withdraw_withheld_authority_pubkey: &ElGamalPubkey,
-    ) -> (Self, PedersenOpening) {
-        let (commitment, opening) = Pedersen::new(amount);
-        let fee_encryption = Self {
-            commitment,
-            destination_handle: destination_pubkey.decrypt_handle(&opening),
-            withdraw_withheld_authority_handle: withdraw_withheld_authority_pubkey
-                .decrypt_handle(&opening),
-        };
-
-        (fee_encryption, opening)
-    }
-
-    pub fn to_pod(&self) -> pod::FeeEncryption {
-        pod::FeeEncryption {
-            commitment: self.commitment.into(),
-            destination_handle: self.destination_handle.into(),
-            withdraw_withheld_authority_handle: self.withdraw_withheld_authority_handle.into(),
-        }
-    }
-}
-
-#[derive(Clone, Copy)]
-#[repr(C)]
-pub struct FeeParameters {
-    /// Fee rate expressed as basis points of the transfer amount, i.e. increments of 0.01%
-    pub fee_rate_basis_points: u16,
-    /// Maximum fee assessed on transfers, expressed as an amount of tokens
-    pub maximum_fee: u64,
-}
-
-#[cfg(not(target_os = "solana"))]
-impl FeeParameters {
-    pub fn to_bytes(&self) -> [u8; 10] {
-        let mut bytes = [0u8; 10];
-        bytes[..2].copy_from_slice(&self.fee_rate_basis_points.to_le_bytes());
-        bytes[2..10].copy_from_slice(&self.maximum_fee.to_le_bytes());
-
-        bytes
-    }
-
-    pub fn from_bytes(bytes: &[u8]) -> Self {
-        let bytes = array_ref![bytes, 0, 10];
-        let (fee_rate_basis_points, maximum_fee) = array_refs![bytes, 2, 8];
-
-        Self {
-            fee_rate_basis_points: u16::from_le_bytes(*fee_rate_basis_points),
-            maximum_fee: u64::from_le_bytes(*maximum_fee),
-        }
-    }
-}
-
 #[cfg(not(target_os = "solana"))]
 fn calculate_fee(transfer_amount: u64, fee_rate_basis_points: u16) -> Option<(u64, u64)> {
     let numerator = (transfer_amount as u128).checked_mul(fee_rate_basis_points as u128)?;
diff --git a/zk-token-sdk/src/instruction/transfer.rs b/zk-token-sdk/src/instruction/transfer/without_fee.rs
similarity index 93%
rename from zk-token-sdk/src/instruction/transfer.rs
rename to zk-token-sdk/src/instruction/transfer/without_fee.rs
index 16395dbfb7..11051b4b7a 100644
--- a/zk-token-sdk/src/instruction/transfer.rs
+++ b/zk-token-sdk/src/instruction/transfer/without_fee.rs
@@ -2,13 +2,13 @@
 use {
     crate::{
         encryption::{
-            elgamal::{
-                DecryptHandle, ElGamalCiphertext, ElGamalKeypair, ElGamalPubkey, ElGamalSecretKey,
-            },
+            elgamal::{ElGamalCiphertext, ElGamalKeypair, ElGamalPubkey, ElGamalSecretKey},
             pedersen::{Pedersen, PedersenCommitment, PedersenOpening},
         },
         errors::ProofError,
-        instruction::{combine_lo_hi_ciphertexts, split_u64, Role},
+        instruction::transfer::{
+            combine_lo_hi_ciphertexts, encryption::TransferAmountEncryption, split_u64, Role,
+        },
         range_proof::RangeProof,
         sigma_proofs::{
             ciphertext_commitment_equality_proof::CiphertextCommitmentEqualityProof,
@@ -469,45 +469,6 @@ impl TransferPubkeys {
     }
 }
 
-#[derive(Clone)]
-#[repr(C)]
-#[cfg(not(target_os = "solana"))]
-pub struct TransferAmountEncryption {
-    pub commitment: PedersenCommitment,
-    pub source_handle: DecryptHandle,
-    pub destination_handle: DecryptHandle,
-    pub auditor_handle: DecryptHandle,
-}
-
-#[cfg(not(target_os = "solana"))]
-impl TransferAmountEncryption {
-    pub fn new(
-        amount: u64,
-        source_pubkey: &ElGamalPubkey,
-        destination_pubkey: &ElGamalPubkey,
-        auditor_pubkey: &ElGamalPubkey,
-    ) -> (Self, PedersenOpening) {
-        let (commitment, opening) = Pedersen::new(amount);
-        let transfer_amount_encryption = Self {
-            commitment,
-            source_handle: source_pubkey.decrypt_handle(&opening),
-            destination_handle: destination_pubkey.decrypt_handle(&opening),
-            auditor_handle: auditor_pubkey.decrypt_handle(&opening),
-        };
-
-        (transfer_amount_encryption, opening)
-    }
-
-    pub fn to_pod(&self) -> pod::TransferAmountEncryption {
-        pod::TransferAmountEncryption {
-            commitment: self.commitment.into(),
-            source_handle: self.source_handle.into(),
-            destination_handle: self.destination_handle.into(),
-            auditor_handle: self.auditor_handle.into(),
-        }
-    }
-}
-
 #[cfg(test)]
 mod test {
     use {super::*, crate::encryption::elgamal::ElGamalKeypair};
diff --git a/zk-token-sdk/src/zk_token_elgamal/convert.rs b/zk-token-sdk/src/zk_token_elgamal/convert.rs
index d171a873d0..8ef2977ee4 100644
--- a/zk-token-sdk/src/zk_token_elgamal/convert.rs
+++ b/zk-token-sdk/src/zk_token_elgamal/convert.rs
@@ -53,9 +53,9 @@ mod target_arch {
         crate::{
             curve25519::scalar::PodScalar,
             errors::ProofError,
-            instruction::{
-                transfer::{TransferAmountEncryption, TransferPubkeys},
-                transfer_with_fee::{FeeEncryption, FeeParameters, TransferWithFeePubkeys},
+            instruction::transfer::{
+                FeeEncryption, FeeParameters, TransferAmountEncryption, TransferPubkeys,
+                TransferWithFeePubkeys,
             },
         },
         curve25519_dalek::{ristretto::CompressedRistretto, scalar::Scalar},
diff --git a/zk-token-sdk/src/zk_token_elgamal/ops.rs b/zk-token-sdk/src/zk_token_elgamal/ops.rs
index fff1152f99..f66a0a3cd0 100644
--- a/zk-token-sdk/src/zk_token_elgamal/ops.rs
+++ b/zk-token-sdk/src/zk_token_elgamal/ops.rs
@@ -134,7 +134,7 @@ mod tests {
                 elgamal::{ElGamalCiphertext, ElGamalKeypair},
                 pedersen::{Pedersen, PedersenOpening},
             },
-            instruction::split_u64,
+            instruction::transfer::split_u64,
             zk_token_elgamal::{ops, pod},
         },
         bytemuck::Zeroable,