diff --git a/mailnews/addrbook/build/makefile.win b/mailnews/addrbook/build/makefile.win
index 05bb36ef768..33231882db9 100644
--- a/mailnews/addrbook/build/makefile.win
+++ b/mailnews/addrbook/build/makefile.win
@@ -46,19 +46,6 @@ LLIBS=\
 
 MISCDEP=$(LLIBS)
 
-# XXX Note dependencies on implementation dirs for factory methods.
-
-LINCS=  -I$(DEPTH)\mailnews\local\src	\
-		-I$(PUBLIC)\xpcom				\
-		-I$(PUBLIC)\mailnews			\
-		-I$(PUBLIC)\addressbook			\
-		-I$(PUBLIC)\raptor				\
-		-I$(PUBLIC)\rdf					\
-		-I$(PUBLIC)\rdfutil				\
-		-I$(PUBLIC)\netlib				\
-		-I$(PUBLIC)\mime				\
-        $(NULL)
-
 include <$(DEPTH)\config\rules.mak>
 
 install:: $(DLL)
diff --git a/mailnews/addrbook/src/makefile.win b/mailnews/addrbook/src/makefile.win
index 0f5e27c7d37..23a60ffd14d 100644
--- a/mailnews/addrbook/src/makefile.win
+++ b/mailnews/addrbook/src/makefile.win
@@ -53,22 +53,6 @@ EXPORTS=                \
 	nsDirPrefs.h		\
 	$(NULL)
 
-LINCS=                       \
-        -I$(PUBLIC)\xpcom    \
-        -I$(PUBLIC)\mailnews \
-        -I$(PUBLIC)\addressbook \
-        -I$(PUBLIC)\raptor   \
-        -I$(PUBLIC)\rdf      \
-        -I$(PUBLIC)\rdfutil  \
-        -I$(PUBLIC)\pref     \
-        -I$(PUBLIC)\js		 \
-		-I$(PUBLIC)\netlib	 \
-		-I$(PUBLIC)\dom		 \
-		-I$(PUBLIC)\appcores	\
-		-I$(PUBLIC)\security	\
-		-I$(PUBLIC)\mime \
-		$(NULL)
-
 LCFLAGS = \
         $(LCFLAGS) \
         $(DEFINES) \
diff --git a/mailnews/mime/cthandlers/calendar/makefile.win b/mailnews/mime/cthandlers/calendar/makefile.win
index 3f44dbdb04d..05bedd2c461 100644
--- a/mailnews/mime/cthandlers/calendar/makefile.win
+++ b/mailnews/mime/cthandlers/calendar/makefile.win
@@ -94,14 +94,6 @@ LLIBS=										\
 			$(DIST)\lib\xpcom.lib       	\
 			$(NULL)
 
-LINCS=$(LINCS)  -I.							\
-			   -I..\..\src 			        \
-			   -I$(PUBLIC)\xpcom		    \
-			   -I$(PUBLIC)\mime				\
-			   -I$(PUBLIC)\raptor				\
-			   -I$(PUBLIC)\mailnews				\
-			   $(NULL)
-
 #//------------------------------------------------------------------------
 #//
 #// Include the common makefile rules
diff --git a/mailnews/mime/cthandlers/vcard/makefile.win b/mailnews/mime/cthandlers/vcard/makefile.win
index 86031ec8121..c5979cbd64b 100644
--- a/mailnews/mime/cthandlers/vcard/makefile.win
+++ b/mailnews/mime/cthandlers/vcard/makefile.win
@@ -101,21 +101,6 @@ LLIBS=							\
 			$(DIST)\lib\xpcom.lib       	\
 			$(NULL)
 
-LINCS=$(LINCS)  -I.             \
-			   -I$(PUBLIC)\js		\
-			   -I$(PUBLIC)\security		\
-			   -I$(PUBLIC)\xpcom		\
-			   -I$(PUBLIC)\raptor		\
-			   -I$(PUBLIC)\mime		\
-			   -I$(PUBLIC)\mailnews		\
-			   -I$(PUBLIC)\uconv		\
-			   -I$(PUBLIC)\intl		\
-			   -I$(PUBLIC)\locale		\
-			   -I$(PUBLIC)\netlib		\
-			   -I$(PUBLIC)\pref		\
-			   -I..\..\src 			\
-			   $(NULL)
-
 #//------------------------------------------------------------------------
 #//
 #// Include the common makefile rules
diff --git a/mailnews/mime/emitters/html/makefile.win b/mailnews/mime/emitters/html/makefile.win
index 776638108d3..5ac737250a0 100644
--- a/mailnews/mime/emitters/html/makefile.win
+++ b/mailnews/mime/emitters/html/makefile.win
@@ -94,20 +94,6 @@ LLIBS=							\
 			$(DIST)\lib\emitterutils.lib    \
 			$(NULL)
 
-LINCS=$(LINCS)  -I.                     \
-			   -I$(PUBLIC)\pref			\
-			   -I$(PUBLIC)\js			\
-			   -I$(PUBLIC)\security		\
-			   -I$(PUBLIC)\netlib		\
-			   -I$(PUBLIC)\xpcom		\
-			   -I$(PUBLIC)\raptor		\
-			   -I$(PUBLIC)\mime			\
-			   -I$(PUBLIC)\mailnews     \
-			   -I$(PUBLIC)\uconv		\
-			   -I$(PUBLIC)\netcnvts		\
-			   -I$(PUBLIC)\plugin		\
-			   $(NULL)
-
 #//------------------------------------------------------------------------
 #//
 #// Include the common makefile rules
diff --git a/mailnews/mime/emitters/raw/makefile.win b/mailnews/mime/emitters/raw/makefile.win
index ede5925c23d..b5f1e0dd33b 100644
--- a/mailnews/mime/emitters/raw/makefile.win
+++ b/mailnews/mime/emitters/raw/makefile.win
@@ -87,20 +87,6 @@ LLIBS=							\
 			$(DIST)\lib\emitterutils.lib    \
 			$(NULL)
 
-LINCS=$(LINCS)  -I.                     \
-			   -I$(PUBLIC)\pref			\
-			   -I$(PUBLIC)\js			\
-			   -I$(PUBLIC)\security		\
-			   -I$(PUBLIC)\netlib		\
-			   -I$(PUBLIC)\xpcom		\
-			   -I$(PUBLIC)\raptor		\
-			   -I$(PUBLIC)\mime			\
-			   -I$(PUBLIC)\mailnews     \
-			   -I$(PUBLIC)\uconv		\
-			   -I$(PUBLIC)\netcnvts		\
-			   -I$(PUBLIC)\plugin		\
-			   $(NULL)
-
 #//------------------------------------------------------------------------
 #//
 #// Include the common makefile rules
diff --git a/mailnews/mime/emitters/src/makefile.win b/mailnews/mime/emitters/src/makefile.win
index 1941b5d5d54..c5593aa0b21 100644
--- a/mailnews/mime/emitters/src/makefile.win
+++ b/mailnews/mime/emitters/src/makefile.win
@@ -40,7 +40,6 @@ EXPORTS=	nsEmitterUtils.h				\
     			nsMimeRebuffer.h						\
           $(NULL)
 
-LINCS=-I$(PUBLIC)\xpcom -I$(PUBLIC)\mailnews -I$(PUBLIC)\raptor -I$(PUBLIC)\netlib -I$(PUBLIC)\security -I$(PUBLIC)\rdf
 
 LCFLAGS = \
         $(LCFLAGS) \
diff --git a/mailnews/mime/emitters/xml/makefile.win b/mailnews/mime/emitters/xml/makefile.win
index a931bb00e89..94250fa80ca 100644
--- a/mailnews/mime/emitters/xml/makefile.win
+++ b/mailnews/mime/emitters/xml/makefile.win
@@ -94,20 +94,6 @@ LLIBS=							\
 			$(DIST)\lib\emitterutils.lib    \
 			$(NULL)
 
-LINCS=$(LINCS)  -I.                         		\
-			   -I$(PUBLIC)\pref		\
-			   -I$(PUBLIC)\js		\
-			   -I$(PUBLIC)\security		\
-			   -I$(PUBLIC)\netlib		\
-			   -I$(PUBLIC)\xpcom		\
-			   -I$(PUBLIC)\raptor		\
-			   -I$(PUBLIC)\mime		\
-			   -I$(PUBLIC)\mailnews         \
-			   -I$(PUBLIC)\uconv		\
-			   -I$(PUBLIC)\netcnvts		\
-			   -I$(PUBLIC)\plugin		\
-			   $(NULL)
-
 #//------------------------------------------------------------------------
 #//
 #// Include the common makefile rules
diff --git a/mailnews/news/build/makefile.win b/mailnews/news/build/makefile.win
index 54eddd2b61b..d41692e49ef 100644
--- a/mailnews/news/build/makefile.win
+++ b/mailnews/news/build/makefile.win
@@ -91,20 +91,6 @@ LLIBS=												\
 
 MISCDEP=$(LLIBS)
 
-LINCS=$(LINCS) -I,							\
-			   -I$(PUBLIC)\xpcom			\
-			   -I$(PUBLIC)\js				\
-			   -I$(PUBLIC)\mailnews			\
-			   -I$(PUBLIC)\security			\
-			   -I$(PUBLIC)\news				\
-			   -I$(PUBLIC)\pref				\
-			   -I$(PUBLIC)\raptor			\
-			   -I$(PUBLIC)\rdf				\
-			   -I$(PUBLIC)\netlib			\
-			   -I$(PUBLIC)\dom				\
-			   -I$(PUBLIC)\rdfutil				\
- 			    $(NULL)
-
 #//------------------------------------------------------------------------
 #//
 #// Include the common makefile rules
diff --git a/mailnews/news/src/makefile.win b/mailnews/news/src/makefile.win
index 1578b8f5df0..468095da209 100644
--- a/mailnews/news/src/makefile.win
+++ b/mailnews/news/src/makefile.win
@@ -72,20 +72,6 @@ EXPORTS=	nsNNTPProtocol.h				\
 			nsNNTPCategoryContainer.h \
             $(NULL)
 
-LINCS=							\
-		-I$(PUBLIC)\xpcom		\
-		-I$(PUBLIC)\mailnews	\
-		-I$(PUBLIC)\news	\
-		-I$(PUBLIC)\raptor		\
-		-I$(PUBLIC)\netlib		\
-		-I$(PUBLIC)\security	\
-		-I$(PUBLIC)\rdf			\
-		-I$(PUBLIC)\mime			\
-        -I$(PUBLIC)\pref     \
-        -I$(PUBLIC)\js     \
-        -I$(PUBLIC)\rdfutil  \
-		$(NULL)
-
 LCFLAGS = \
         $(LCFLAGS) \
         $(DEFINES) \
diff --git a/mailnews/news/tests/newsParser/makefile.win b/mailnews/news/tests/newsParser/makefile.win
index 539747e68bd..dacb4e0a03a 100644
--- a/mailnews/news/tests/newsParser/makefile.win
+++ b/mailnews/news/tests/newsParser/makefile.win
@@ -26,18 +26,6 @@ OBJS =                          \
 	.\$(OBJDIR)\newsParserTest.obj    \
 	$(NULL)
 
-LINCS=							\
-		-I$(PUBLIC)\raptor		\
-		-I$(PUBLIC)\xpcom		\
-		-I$(PUBLIC)\netlib		\
-		-I$(PUBLIC)\mailnews	\
-		-I$(PUBLIC)\news	\
-		-I$(PUBLIC)\security	\
-		-I$(PUBLIC)\pref		\
-		-I$(PUBLIC)\js			\
-		-I$(PUBLIC)\rdf			\
-		$(NULL)
-
 MYLIBS=							\
  $(DIST)\lib\xpcom.lib		\
  $(LIBNSPR)						\
diff --git a/mailnews/news/tests/nntp/makefile.win b/mailnews/news/tests/nntp/makefile.win
index a6312395a90..5df1121821f 100644
--- a/mailnews/news/tests/nntp/makefile.win
+++ b/mailnews/news/tests/nntp/makefile.win
@@ -26,18 +26,6 @@ OBJS =                          \
 	.\$(OBJDIR)\nntpTest.obj    \
 	$(NULL)
 
-LINCS=							\
-		-I$(PUBLIC)\raptor		\
-		-I$(PUBLIC)\xpcom		\
-		-I$(PUBLIC)\netlib		\
-		-I$(PUBLIC)\mailnews	\
-		-I$(PUBLIC)\news	\
-		-I$(PUBLIC)\security	\
-		-I$(PUBLIC)\pref		\
-		-I$(PUBLIC)\js			\
-		-I$(PUBLIC)\rdf			\
-		$(NULL)
-
 MYLIBS=							\
  $(DIST)\lib\xpcom.lib		\
  $(LIBNSPR)						\