diff --git a/mailnews/imap/build/makefile.win b/mailnews/imap/build/makefile.win
index 433da2192908..ebde2faf675d 100644
--- a/mailnews/imap/build/makefile.win
+++ b/mailnews/imap/build/makefile.win
@@ -47,19 +47,6 @@ LLIBS=\
 
 MISCDEP=$(LLIBS)
 
-# XXX Note dependencies on implementation dirs for factory methods.
-
-LINCS=									\
-		-I$(PUBLIC)\xpcom				\
-		-I$(PUBLIC)\mailnews			\
-		-I$(PUBLIC)\raptor				\
-		-I$(PUBLIC)\netlib				\
-		-I$(PUBLIC)\pref				\
-		-I$(PUBLIC)\rdf					\
-		-I$(PUBLIC)\rdfutil				\
-		-I$(PUBLIC)\js					\
-        $(NULL)
-
 include <$(DEPTH)\config\rules.mak>
 
 install:: $(DLL)
diff --git a/mailnews/imap/src/makefile.win b/mailnews/imap/src/makefile.win
index f710b011c912..2062011455a2 100644
--- a/mailnews/imap/src/makefile.win
+++ b/mailnews/imap/src/makefile.win
@@ -75,19 +75,6 @@ EXPORTS=	nsImapUrl.h									\
 			nsImapMessage.h								\
             $(NULL)
 
-LINCS=													\
-		-I$(PUBLIC)\xpcom								\
-		-I$(PUBLIC)\mailnews							\
-		-I$(PUBLIC)\nsprpub								\
-		-I$(PUBLIC)\js									\
-		-I$(PUBLIC)\rdf \
-		-I$(PUBLIC)\rdfutil \
-		-I$(PUBLIC)\raptor								\
-		-I$(PUBLIC)\netlib								\
-		-I$(PUBLIC)\pref								\
-		-I$(PUBLIC)\mime								\
-		 $(NULL)
-
 LCFLAGS =		   \
         $(LCFLAGS) \
         $(DEFINES) \
diff --git a/mailnews/imap/tests/harness/makefile.win b/mailnews/imap/tests/harness/makefile.win
index 1619cc901aac..a40740505e69 100644
--- a/mailnews/imap/tests/harness/makefile.win
+++ b/mailnews/imap/tests/harness/makefile.win
@@ -74,17 +74,6 @@ LLIBS=	 $(LLIBS) ole32.lib	\
  		$(DIST)\lib\xpcom.lib
 	
 
-LINCS=$(LINCS)  -I. \
-		-I$(PUBLIC)\mailnews \
-		-I$(PUBLIC)\raptor \
-		-I$(PUBLIC)\netlib \
-		-I$(PUBLIC)\pref \
-		-I$(PUBLIC)\js \
-		-I$(PUBLIC)\rdfutil \
-		-I$(PUBLIC)\rdf \
-		-I$(PUBLIC)\mime \
-		-I$(PUBLIC)\xpcom
-
 # clobber and clobber_all will remove the following garbage:
 GARBAGE	= $(GARBAGE) _gen