diff --git a/ChangeLog b/ChangeLog
index b55ef7628c..cc30ab9f7f 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -1,3 +1,9 @@
+Thu Feb 26 18:36:09 2009  Nobuyoshi Nakada  <nobu@ruby-lang.org>
+
+	* common.mk (INSNS, newline.c, miniprelude.c, prelude.c),
+	  (node_name.inc, known_errors.inc): unified from Makefile.in and
+	  win32/Makefile.sub.
+
 Thu Feb 26 13:30:34 2009  NAKAMURA Usaku  <usa@ruby-lang.org>
 
 	* util.c (valid_filename): use our own implementation of open(),
diff --git a/Makefile.in b/Makefile.in
index 8b35d828d7..df43ca22fe 100644
--- a/Makefile.in
+++ b/Makefile.in
@@ -271,22 +271,3 @@ update-rubyspec:
 test-rubyspec:
 	@if [ ! -d $(srcdir)/spec/rubyspec ]; then echo No rubyspec here.  make update-rubyspec first.; exit 1; fi
 	$(RUNRUBY) $(srcdir)/spec/mspec/bin/mspec -B $(srcdir)/spec/default.mspec $(MSPECOPT)
-
-INSNS	= opt_sc.inc optinsn.inc optunifs.inc insns.inc insns_info.inc \
-	  vmtc.inc vm.inc
-
-$(INSNS):
-	@$(RM) $(PROGRAM)
-	$(BASERUBY) -Ks $(srcdir)/tool/insns2vm.rb $(INSNS2VMOPT) $@
-
-node_name.inc:
-	$(BASERUBY) -n $(srcdir)/tool/node_name.rb $? > $@
-
-known_errors.inc:
-	$(BASERUBY) $(srcdir)/tool/generic_erb.rb -c -o $@ $(srcdir)/template/known_errors.inc.tmpl $(srcdir)/defs/known_errors.def
-
-miniprelude.c:
-	$(BASERUBY) -I$(srcdir) $(srcdir)/tool/compile_prelude.rb $(srcdir)/prelude.rb $@
-
-newline.c: 
-	$(BASERUBY) "$(srcdir)/tool/transcode-tblgen.rb" -vo newline.c $(srcdir)/enc/trans/newline.trans
diff --git a/common.mk b/common.mk
index e01e941ec2..9b732c4a10 100644
--- a/common.mk
+++ b/common.mk
@@ -627,13 +627,19 @@ utf_8.$(OBJEXT): {$(VPATH)}utf_8.c {$(VPATH)}regenc.h {$(VPATH)}config.h \
   {$(VPATH)}defines.h {$(VPATH)}oniguruma.h
 
 newline.c: $(srcdir)/enc/trans/newline.trans $(srcdir)/tool/transcode-tblgen.rb
+	$(BASERUBY) "$(srcdir)/tool/transcode-tblgen.rb" -vo newline.c $(srcdir)/enc/trans/newline.trans
 newline.$(OBJEXT): {$(VPATH)}newline.c {$(VPATH)}defines.h \
   {$(VPATH)}intern.h {$(VPATH)}missing.h {$(VPATH)}st.h \
   {$(VPATH)}transcode_data.h {$(VPATH)}ruby.h {$(VPATH)}config.h
 
 INSNS2VMOPT = --srcdir="$(srcdir)"
 
+INSNS	= opt_sc.inc optinsn.inc optunifs.inc insns.inc insns_info.inc \
+	  vmtc.inc vm.inc
+
 $(INSNS): $(srcdir)/insns.def {$(VPATH)}vm_opts.h $(srcdir)/defs/opt_operand.def $(srcdir)/defs/opt_insn_unif.def
+	@$(RM) $(PROGRAM)
+	$(BASERUBY) -Ks $(srcdir)/tool/insns2vm.rb $(INSNS2VMOPT) $@
 
 minsns.inc: $(srcdir)/template/minsns.inc.tmpl
 
@@ -661,6 +667,7 @@ incs: $(INSNS) {$(VPATH)}node_name.inc {$(VPATH)}encdb.h {$(VPATH)}transdb.h {$(
 insns: $(INSNS)
 
 node_name.inc: {$(VPATH)}node.h
+	$(BASERUBY) -n $(srcdir)/tool/node_name.rb $? > $@
 
 encdb.h: $(PREP) $(srcdir)/tool/generic_erb.rb $(srcdir)/template/encdb.h.tmpl
 	$(MINIRUBY) $(srcdir)/tool/generic_erb.rb -c -o $@ $(srcdir)/template/encdb.h.tmpl $(srcdir)/enc enc
@@ -669,8 +676,10 @@ transdb.h: $(PREP) srcs-enc $(srcdir)/tool/generic_erb.rb $(srcdir)/template/tra
 	$(MINIRUBY) $(srcdir)/tool/generic_erb.rb -c -o $@ $(srcdir)/template/transdb.h.tmpl $(srcdir)/enc/trans enc/trans
 
 known_errors.inc: $(srcdir)/template/known_errors.inc.tmpl $(srcdir)/defs/known_errors.def
+	$(BASERUBY) $(srcdir)/tool/generic_erb.rb -c -o $@ $(srcdir)/template/known_errors.inc.tmpl $(srcdir)/defs/known_errors.def
 
 miniprelude.c: $(srcdir)/tool/compile_prelude.rb $(srcdir)/prelude.rb
+	$(BASERUBY) -I$(srcdir) $(srcdir)/tool/compile_prelude.rb $(srcdir)/prelude.rb $@
 
 prelude.c: $(srcdir)/tool/compile_prelude.rb $(RBCONFIG) $(PRELUDE_SCRIPTS) $(PREP)
 	$(COMPILE_PRELUDE) $(PRELUDE_SCRIPTS) $@
diff --git a/win32/Makefile.sub b/win32/Makefile.sub
index cff6bca20a..d469cb1243 100644
--- a/win32/Makefile.sub
+++ b/win32/Makefile.sub
@@ -297,9 +297,6 @@ all: $(srcdir)/win32/Makefile.sub $(win_srcdir)/Makefile.sub $(srcdir)/common.mk
 ruby: $(PROGRAM)
 rubyw: $(WPROGRAM)
 
-INSNS	= opt_sc.inc optinsn.inc optunifs.inc insns.inc insns_info.inc \
-	  vmtc.inc vm.inc
-
 up::
 	@(set LC_TIME=C & $(VCSUP) "$(srcdir)")
 
@@ -804,19 +801,3 @@ dir.$(OBJEXT) win32.$(OBJEXT): {$(srcdir)}win32/dir.h
 
 ext/extinit.obj: ext/extinit.c $(SETUP)
 	$(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) $(COUTFLAG)$@ -c ext/extinit.c
-
-$(INSNS):
-	@$(RM) $(PROGRAM)
-	-$(BASERUBY) -Ks $(srcdir)/tool/insns2vm.rb $(INSNS2VMOPT) $@
-
-node_name.inc:
-	-$(BASERUBY) -n $(srcdir)/tool/node_name.rb $? > $@
-
-known_errors.inc:
-	-$(BASERUBY) $(srcdir)/tool/generic_erb.rb -c -o $@ $(srcdir)/template/known_errors.inc.tmpl $(srcdir)/defs/known_errors.def
-
-miniprelude.c:
-	-$(BASERUBY) -I$(srcdir) $(srcdir)/tool/compile_prelude.rb $(srcdir)/prelude.rb $@
-
-newline.c:
-	-$(BASERUBY) "$(srcdir)/tool/transcode-tblgen.rb" -vo newline.c $(srcdir)/enc/trans/newline.trans