diff --git a/src/sbbs3/GNUmakefile b/src/sbbs3/GNUmakefile
index 8be3454e078b331b1bc1b4cc6126f4a9bfe451bb..4ae008465a0940e588e46a7083a0ce48090eadc5 100644
--- a/src/sbbs3/GNUmakefile
+++ b/src/sbbs3/GNUmakefile
@@ -141,7 +141,6 @@ endif
 
 include targets.mk		# defines all targets
 include objects.mk		# defines $(OBJS)
-include headers.mk		# defines $(HEADERS)
 include sbbsdefs.mk		# defines $(SBBSDEFS)
 
 SBBSLIB	=	$(LIBODIR)/sbbs.a
diff --git a/src/sbbs3/Makefile b/src/sbbs3/Makefile
index d5a21a3f3965e3129a3e017f524aa49b337304b7..2c35be9b762b01fdad0eb361fd2b054cdcd27d86 100644
--- a/src/sbbs3/Makefile
+++ b/src/sbbs3/Makefile
@@ -58,7 +58,6 @@ LIBS	=	..\mozilla\js\src\Debug\js32omf.lib
 # Cross platform/compiler definitions
 !include targets.mk		# defines all targets
 !include objects.mk		# defines $(OBJS)
-!include headers.mk		# defines $(HEADERS)
 !include sbbsdefs.mk	# defines $(SBBSDEFS)
 
 SBBSLIB	=	$(LIBODIR)\sbbs.lib
diff --git a/src/sbbs3/headers.mk b/src/sbbs3/headers.mk
deleted file mode 100644
index d938265fc12ac9a4c9cb67457a40867d653732bb..0000000000000000000000000000000000000000
--- a/src/sbbs3/headers.mk
+++ /dev/null
@@ -1,29 +0,0 @@
-# headers.mk
-
-# Make 'include file' for building Synchronet DLLs 
-# Used with GNU and Borland compilers
-
-# $Id$
-
-HEADERS = \
-	ars_defs.h \
-	client.h \
-	cmdshell.h \
-	nodedefs.h \
-	ringbuf.h \
-	riodefs.h \
-	sbbs.h \
-	sbbsdefs.h \
-	scfgdefs.h \
-	scfglib.h \
-	smbdefs.h \
-	smblib.h \
-	text.h \
-	userdat.h \
-	$(XPDEV)gen_defs.h \
-	$(XPDEV)genwrap.h \
-	$(XPDEV)wrapdll.h \
-	$(XPDEV)dirwrap.h \
-	$(XPDEV)filewrap.h \
-	$(XPDEV)sockwrap.h \
-	$(XPDEV)threadwrap.h