diff --git a/ChangeLog b/ChangeLog
index 72e2053690..751483991c 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -1,3 +1,13 @@
+Mon Dec 17 17:17:49 2007  Nobuyoshi Nakada  <nobu@ruby-lang.org>
+
+	* configure.in (EXTERNAL_ENCOBJS, ENCSOS): removed.
+
+	* enc/Makefile.in (BUILTIN_ENCS): includes .c suffix.
+
+	* enc/depend: splitted from Makefile.in.
+
+	* {bcc32,win32,wince}/setup.mak (-encs-): extracts BUILTIN_ENCOBJS.
+
 Mon Dec 17 17:07:53 2007  Tanaka Akira  <akr@fsij.org>
 
 	* string.c (rb_enc_str_asciionly_p): use rb_enc_str_coderange.
diff --git a/bcc32/setup.mak b/bcc32/setup.mak
index 483292ed51..28eb39e4ab 100644
--- a/bcc32/setup.mak
+++ b/bcc32/setup.mak
@@ -147,6 +147,11 @@ $(BANG)endif
 	@$(APPEND) PROCESSOR_LEVEL = 6
 	@$(APPEND) !endif
 
+-epilogue-: -encs-
+
+-encs-: nul
+	@$(MAKE) -f $(srcdir)/win32/enc-setup.mak srcdir="$(srcdir)" MAKEFILE=$(MAKEFILE)
+
 -epilogue-: nul
 	@type >> $(MAKEFILE) &&|
 
diff --git a/configure.in b/configure.in
index c352118fd7..7f2cb64a32 100644
--- a/configure.in
+++ b/configure.in
@@ -1735,39 +1735,17 @@ else
 fi
 tr -d '\015' < largefile.h > confdefs.h
 
-test -d enc || mkdir enc
 BUILTIN_ENCS=["`sed -n -e '/^BUILTIN_ENCS[ 	]*=/{' \
 	-e s/// -e :l -e '/\\\\$/N' -e 's/\\\\\\n/ /' -e 't l' -e p \
 	-e '}' "${srcdir}/enc/Makefile.in"`"]
 BUILTIN_ENCS="`echo $BUILTIN_ENCS`"
-EXTERNAL_ENCS=
-for e in "${srcdir}/enc"/*.c; do
-    e=`basename "$e" .c`
-    case " $BUILTIN_ENCS " in
-      *" $e "*) ;;
-      *) EXTERNAL_ENCS="$EXTERNAL_ENCS $e";;
-    esac
-done
-echo $EX
 BUILTIN_ENCOBJS=
-for e in $BUILTIN_ENCS; do BUILTIN_ENCOBJS="$BUILTIN_ENCOBJS $e"'.$(OBJEXT)'; done
-EXTERNAL_ENCOBJS=
-for e in $EXTERNAL_ENCS; do EXTERNAL_ENCOBJS="$EXTERNAL_ENCOBJS $e"'.$(OBJEXT)'; done
-ENCSOS=
-for e in $EXTERNAL_ENCS; do ENCSOS="$ENCSOS "'$(ENCSODIR)/'"$e"'.$(DLEXT)'; done 
+for e in $BUILTIN_ENCS; do BUILTIN_ENCOBJS="$BUILTIN_ENCOBJS `basename $e .c`"'.$(OBJEXT)'; done
 
+AC_SUBST(BUILTIN_ENCS)
 AC_SUBST(BUILTIN_ENCOBJS)
-AC_SUBST(EXTERNAL_ENCOBJS)
-AC_SUBST(ENCSOS)
 
 AC_CONFIG_FILES($FIRSTMAKEFILE)
-AC_CONFIG_FILES(enc/Makefile, [{
-  for e in $ENCS; do
-    echo ''
-    echo '$(ENCSODIR)/'"$e"'.$(DLEXT): '"$e"'.$(OBJEXT)'
-    echo '	$(LDSHARED) $(DLDFLAGS) $< $(OUTFLAG)$''@'
-  done >> enc/Makefile
-}], [ENCS="$EXTERNAL_ENCS"])
 AC_CONFIG_FILES(Makefile, [{
 	sed '/^MISSING/s/\$U\././g' Makefile
 	echo; test x"$EXEEXT" = x || echo 'miniruby: miniruby$(EXEEXT)'
diff --git a/enc/Makefile.in b/enc/Makefile.in
index 86ed944262..9f9473adde 100644
--- a/enc/Makefile.in
+++ b/enc/Makefile.in
@@ -1,7 +1,7 @@
 srcdir = @srcdir@
 top_srcdir = $(srcdir:/enc=)
 arch = @arch@
-EXTOUT = $(top_srcdir)/@EXTOUT@
+EXTOUT = @EXTOUT@
 hdrdir = $(top_srcdir)/include
 arch_hdrdir = $(EXTOUT)/include/$(arch)
 VPATH = $(arch_hdrdir)/ruby:$(hdrdir)/ruby:$(top_srcdir):$(srcdir)
@@ -9,9 +9,9 @@ ENCSODIR = $(EXTOUT)/$(arch)/enc
 DLEXT = @DLEXT@
 OBJEXT = @OBJEXT@
 
-BUILTIN_ENCS	= ascii \
-		  euc_jp sjis \
-		  unicode utf8
+BUILTIN_ENCS	= ascii.c \
+		  euc_jp.c sjis.c \
+		  unicode.c utf8.c
 
 ENCOBJS = @EXTERNAL_ENCOBJS@
 ENCSOS = @ENCSOS@
@@ -26,8 +26,3 @@ XLDFLAGS = @XLDFLAGS@ $(EXTLDFLAGS)
 LIBS = @LIBS@ $(EXTLIBS)
 LDSHARED = @LDSHARED@
 DLDFLAGS = @DLDFLAGS@ $(EXTLDFLAGS) @ARCH_FLAG@
-
-all: $(ENCOBJS) $(ENCSOS)
-
-.c.@OBJEXT@:
-	$(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) -c $<
diff --git a/win32/setup.mak b/win32/setup.mak
index f27423b6b4..abf3aaeb8e 100644
--- a/win32/setup.mak
+++ b/win32/setup.mak
@@ -197,6 +197,11 @@ $(CPU) = $(PROCESSOR_LEVEL)
 -i686-: -ix86-
 	@$(APPEND) $(CPU) = 6
 
+-epilogue-: -encs-
+
+-encs-: nul
+	@$(MAKE) -l -f $(srcdir)/win32/enc-setup.mak srcdir="$(srcdir)" MAKEFILE=$(MAKEFILE)
+
 -epilogue-: nul
 !if exist(confargs.c)
 	@$(CPP) confargs.c >> $(MAKEFILE)
diff --git a/wince/setup.mak b/wince/setup.mak
index 8521b0e72f..ca4a42b145 100644
--- a/wince/setup.mak
+++ b/wince/setup.mak
@@ -219,6 +219,11 @@ INCLUDE = $$(CE_TOOLS4_DIR)/wce410/sigmarionIII SDK/include/$$(ARCHFOLDER)
 LIB = $$(CE_TOOLS4_DIR)/wce410/sigmarionIII SDK/lib/$$(ARCHFOLDER)
 <<
 
+-epilogue-: -encs-
+
+-encs-: nul
+	@$(MAKE) -l -f $(srcdir)/win32/enc-setup.mak srcdir="$(srcdir)" MAKEFILE=$(MAKEFILE)
+
 -epilogue-: nul
 	@type << >>$(MAKEFILE)
 !ifdef RUBY_INSTALL_NAME