diff --git a/dom/base/moz.build b/dom/base/moz.build
index f56ca8883a73..a6888ab4be72 100644
--- a/dom/base/moz.build
+++ b/dom/base/moz.build
@@ -74,8 +74,6 @@ EXPORTS += [
     'nsFocusManager.h',
     'nsFrameMessageManager.h',
     'nsGenericDOMDataNode.h',
-    'nsGkAtomList.h',
-    'nsGkAtoms.h',
     'nsGlobalWindow.h',  # Because binding headers include it.
     'nsGlobalWindowInner.h',  # Because binding headers include it.
     'nsGlobalWindowOuter.h',  # Because binding headers include it.
@@ -299,7 +297,6 @@ UNIFIED_SOURCES += [
     'nsFrameLoader.cpp',
     'nsGenConImageContent.cpp',
     'nsGenericDOMDataNode.cpp',
-    'nsGkAtoms.cpp',
     'nsGlobalWindowCommands.cpp',
     'nsHistory.cpp',
     'nsHTMLContentSerializer.cpp',
diff --git a/xpcom/ds/moz.build b/xpcom/ds/moz.build
index a7cf34f59578..8c712aa6e362 100644
--- a/xpcom/ds/moz.build
+++ b/xpcom/ds/moz.build
@@ -53,6 +53,8 @@ EXPORTS += [
     'nsDeque.h',
     'nsEnumeratorUtils.h',
     'nsExpirationTracker.h',
+    'nsGkAtomList.h',
+    'nsGkAtoms.h',
     'nsHashKeys.h',
     'nsHashPropertyBag.h',
     'nsInterfaceHashtable.h',
@@ -116,6 +118,11 @@ UNIFIED_SOURCES += [
     'Tokenizer.cpp',
 ]
 
+# XXX: will be moved to UNIFIED_SOURCES in the next patch
+SOURCES += [
+    'nsGkAtoms.cpp',
+]
+
 EXTRA_COMPONENTS += [
     'nsINIProcessor.js',
     'nsINIProcessor.manifest',
diff --git a/dom/base/nsGkAtomList.h b/xpcom/ds/nsGkAtomList.h
similarity index 99%
rename from dom/base/nsGkAtomList.h
rename to xpcom/ds/nsGkAtomList.h
index f8ad0f801e05..ecc07c286efc 100644
--- a/dom/base/nsGkAtomList.h
+++ b/xpcom/ds/nsGkAtomList.h
@@ -6,19 +6,14 @@
 // IWYU pragma: private, include "nsGkAtoms.h"
 
 /*
-  This file contains the list of all atoms used by gklayout;
-  see nsGkAtoms for access to the atoms.
-*/
-
-/*
-  This file is designed to be used as inline input to nsGkAtoms.cpp and nsGkAtoms.h
-  *only* through the magic of C preprocessing.
+  This file is designed to be used as inline input to nsGkAtoms.cpp and
+  nsGkAtoms.h *only* through the magic of C preprocessing.
 
   All entries must be enclosed in the macro GK_ATOM which will have cruel
-  and unusual things done to it
+  and unusual things done to it.
 
-  The first argument to GK_ATOM is the C++ name of the atom
-  The second argument it GK_ATOM is the string value of the atom
+  The first argument to GK_ATOM is the C++ name of the atom.
+  The second argument it GK_ATOM is the string value of the atom.
 */
 
 // OUTPUT_CLASS=nsGkAtoms
diff --git a/dom/base/nsGkAtoms.cpp b/xpcom/ds/nsGkAtoms.cpp
similarity index 100%
rename from dom/base/nsGkAtoms.cpp
rename to xpcom/ds/nsGkAtoms.cpp
diff --git a/dom/base/nsGkAtoms.h b/xpcom/ds/nsGkAtoms.h
similarity index 100%
rename from dom/base/nsGkAtoms.h
rename to xpcom/ds/nsGkAtoms.h