diff --git a/.gitattributes b/.gitattributes
index e9f4e9799cc..19407dd2eb0 100644
--- a/.gitattributes
+++ b/.gitattributes
@@ -1421,14 +1421,14 @@ src/emu/cpu/dsp16/dsp16ops.inc svneol=native#text/plain
 src/emu/cpu/dsp32/dsp32.c svneol=native#text/plain
 src/emu/cpu/dsp32/dsp32.h svneol=native#text/plain
 src/emu/cpu/dsp32/dsp32dis.c svneol=native#text/plain
-src/emu/cpu/dsp32/dsp32ops.c svneol=native#text/plain
+src/emu/cpu/dsp32/dsp32ops.inc svneol=native#text/plain
 src/emu/cpu/dsp56k/dsp56def.h svneol=native#text/plain
 src/emu/cpu/dsp56k/dsp56dsm.c svneol=native#text/plain
 src/emu/cpu/dsp56k/dsp56k.c svneol=native#text/plain
 src/emu/cpu/dsp56k/dsp56k.h svneol=native#text/plain
 src/emu/cpu/dsp56k/dsp56mem.c svneol=native#text/plain
 src/emu/cpu/dsp56k/dsp56mem.h svneol=native#text/plain
-src/emu/cpu/dsp56k/dsp56ops.c svneol=native#text/plain
+src/emu/cpu/dsp56k/dsp56ops.inc svneol=native#text/plain
 src/emu/cpu/dsp56k/dsp56pcu.c svneol=native#text/plain
 src/emu/cpu/dsp56k/dsp56pcu.h svneol=native#text/plain
 src/emu/cpu/dsp56k/inst.c svneol=native#text/plain
@@ -1442,7 +1442,7 @@ src/emu/cpu/dsp56k/tables.h svneol=native#text/plain
 src/emu/cpu/e132xs/32xsdasm.c svneol=native#text/plain
 src/emu/cpu/e132xs/e132xs.c svneol=native#text/plain
 src/emu/cpu/e132xs/e132xs.h svneol=native#text/plain
-src/emu/cpu/e132xs/e132xsop.c svneol=native#text/plain
+src/emu/cpu/e132xs/e132xsop.inc svneol=native#text/plain
 src/emu/cpu/es5510/es5510.c svneol=native#text/plain
 src/emu/cpu/es5510/es5510.h svneol=native#text/plain
 src/emu/cpu/esrip/esrip.c svneol=native#text/plain
@@ -1484,14 +1484,14 @@ src/emu/cpu/i386/cycles.h svneol=native#text/plain
 src/emu/cpu/i386/i386.c svneol=native#text/plain
 src/emu/cpu/i386/i386.h svneol=native#text/plain
 src/emu/cpu/i386/i386dasm.c svneol=native#text/plain
-src/emu/cpu/i386/i386op16.c svneol=native#text/plain
-src/emu/cpu/i386/i386op32.c svneol=native#text/plain
-src/emu/cpu/i386/i386ops.c svneol=native#text/plain
+src/emu/cpu/i386/i386op16.inc svneol=native#text/plain
+src/emu/cpu/i386/i386op32.inc svneol=native#text/plain
 src/emu/cpu/i386/i386ops.h svneol=native#text/plain
+src/emu/cpu/i386/i386ops.inc svneol=native#text/plain
 src/emu/cpu/i386/i386priv.h svneol=native#text/plain
-src/emu/cpu/i386/i486ops.c svneol=native#text/plain
-src/emu/cpu/i386/pentops.c svneol=native#text/plain
-src/emu/cpu/i386/x87ops.c svneol=native#text/plain
+src/emu/cpu/i386/i486ops.inc svneol=native#text/plain
+src/emu/cpu/i386/pentops.inc svneol=native#text/plain
+src/emu/cpu/i386/x87ops.inc svneol=native#text/plain
 src/emu/cpu/i4004/4004dasm.c svneol=native#text/plain
 src/emu/cpu/i4004/i4004.c svneol=native#text/plain
 src/emu/cpu/i4004/i4004.h svneol=native#text/plain
@@ -1519,7 +1519,7 @@ src/emu/cpu/i86/i86inline.h svneol=native#text/plain
 src/emu/cpu/i860/i860.c svneol=native#text/plain
 src/emu/cpu/i860/i860.h svneol=native#text/plain
 src/emu/cpu/i860/i860dasm.c svneol=native#text/plain
-src/emu/cpu/i860/i860dec.c svneol=native#text/plain
+src/emu/cpu/i860/i860dec.inc svneol=native#text/plain
 src/emu/cpu/i860/i860dis.c svneol=native#text/plain
 src/emu/cpu/i960/i960.c svneol=native#text/plain
 src/emu/cpu/i960/i960.h svneol=native#text/plain
@@ -1537,7 +1537,7 @@ src/emu/cpu/lc8670/lc8670.c svneol=native#text/plain
 src/emu/cpu/lc8670/lc8670.h svneol=native#text/plain
 src/emu/cpu/lc8670/lc8670dsm.c svneol=native#text/plain
 src/emu/cpu/lh5801/5801dasm.c svneol=native#text/plain
-src/emu/cpu/lh5801/5801tbl.c svneol=native#text/plain
+src/emu/cpu/lh5801/5801tbl.inc svneol=native#text/plain
 src/emu/cpu/lh5801/lh5801.c svneol=native#text/plain
 src/emu/cpu/lh5801/lh5801.h svneol=native#text/plain
 src/emu/cpu/lr35902/lr35902.c svneol=native#text/plain
@@ -1611,8 +1611,8 @@ src/emu/cpu/m6502/on2a03.lst svneol=native#text/plain
 src/emu/cpu/m6502/r65c02.c svneol=native#text/plain
 src/emu/cpu/m6502/r65c02.h svneol=native#text/plain
 src/emu/cpu/m6800/6800dasm.c svneol=native#text/plain
-src/emu/cpu/m6800/6800ops.c svneol=native#text/plain
-src/emu/cpu/m6800/6800tbl.c svneol=native#text/plain
+src/emu/cpu/m6800/6800ops.inc svneol=native#text/plain
+src/emu/cpu/m6800/6800tbl.inc svneol=native#text/plain
 src/emu/cpu/m6800/m6800.c svneol=native#text/plain
 src/emu/cpu/m6800/m6800.h svneol=native#text/plain
 src/emu/cpu/m68000/m68000.h svneol=native#text/plain
@@ -1620,11 +1620,11 @@ src/emu/cpu/m68000/m68k_in.c svneol=native#text/plain
 src/emu/cpu/m68000/m68kcpu.c svneol=native#text/plain
 src/emu/cpu/m68000/m68kcpu.h svneol=native#text/plain
 src/emu/cpu/m68000/m68kdasm.c svneol=native#text/plain
-src/emu/cpu/m68000/m68kfpu.c svneol=native#text/plain
+src/emu/cpu/m68000/m68kfpu.inc svneol=native#text/plain
 src/emu/cpu/m68000/m68kmake.c svneol=native#text/plain
 src/emu/cpu/m68000/m68kmmu.h svneol=native#text/plain
 src/emu/cpu/m6805/6805dasm.c svneol=native#text/plain
-src/emu/cpu/m6805/6805ops.c svneol=native#text/plain
+src/emu/cpu/m6805/6805ops.inc svneol=native#text/plain
 src/emu/cpu/m6805/m6805.c svneol=native#text/plain
 src/emu/cpu/m6805/m6805.h svneol=native#text/plain
 src/emu/cpu/m6809/6309dasm.c svneol=native#text/plain
@@ -1649,8 +1649,8 @@ src/emu/cpu/mb88xx/mb88dasm.c svneol=native#text/plain
 src/emu/cpu/mb88xx/mb88xx.c svneol=native#text/plain
 src/emu/cpu/mb88xx/mb88xx.h svneol=native#text/plain
 src/emu/cpu/mc68hc11/hc11dasm.c svneol=native#text/plain
-src/emu/cpu/mc68hc11/hc11ops.c svneol=native#text/plain
 src/emu/cpu/mc68hc11/hc11ops.h svneol=native#text/plain
+src/emu/cpu/mc68hc11/hc11ops.inc svneol=native#text/plain
 src/emu/cpu/mc68hc11/mc68hc11.c svneol=native#text/plain
 src/emu/cpu/mc68hc11/mc68hc11.h svneol=native#text/plain
 src/emu/cpu/mcs48/mcs48.c svneol=native#text/plain
@@ -1659,7 +1659,7 @@ src/emu/cpu/mcs48/mcs48dsm.c svneol=native#text/plain
 src/emu/cpu/mcs51/mcs51.c svneol=native#text/plain
 src/emu/cpu/mcs51/mcs51.h svneol=native#text/plain
 src/emu/cpu/mcs51/mcs51dasm.c svneol=native#text/plain
-src/emu/cpu/mcs51/mcs51ops.c svneol=native#text/plain
+src/emu/cpu/mcs51/mcs51ops.inc svneol=native#text/plain
 src/emu/cpu/mcs96/i8x9x.c svneol=native#text/plain
 src/emu/cpu/mcs96/i8x9x.h svneol=native#text/plain
 src/emu/cpu/mcs96/i8xc196.c svneol=native#text/plain
@@ -1693,15 +1693,15 @@ src/emu/cpu/nec/nec.c svneol=native#text/plain
 src/emu/cpu/nec/nec.h svneol=native#text/plain
 src/emu/cpu/nec/necdasm.c svneol=native#text/plain
 src/emu/cpu/nec/necea.h svneol=native#text/plain
-src/emu/cpu/nec/necinstr.c svneol=native#text/plain
 src/emu/cpu/nec/necinstr.h svneol=native#text/plain
+src/emu/cpu/nec/necinstr.inc svneol=native#text/plain
 src/emu/cpu/nec/necmacro.h svneol=native#text/plain
 src/emu/cpu/nec/necmodrm.h svneol=native#text/plain
 src/emu/cpu/nec/necpriv.h svneol=native#text/plain
 src/emu/cpu/nec/v25.c svneol=native#text/plain
 src/emu/cpu/nec/v25.h svneol=native#text/plain
-src/emu/cpu/nec/v25instr.c svneol=native#text/plain
 src/emu/cpu/nec/v25instr.h svneol=native#text/plain
+src/emu/cpu/nec/v25instr.inc svneol=native#text/plain
 src/emu/cpu/nec/v25priv.h svneol=native#text/plain
 src/emu/cpu/nec/v25sfr.c svneol=native#text/plain
 src/emu/cpu/pdp1/pdp1.c svneol=native#text/plain
diff --git a/src/emu/cpu/cpu.mak b/src/emu/cpu/cpu.mak
index aa4021dbdf8..b0f158112d3 100644
--- a/src/emu/cpu/cpu.mak
+++ b/src/emu/cpu/cpu.mak
@@ -240,7 +240,7 @@ endif
 
 $(CPUOBJ)/dsp32/dsp32.o:    $(CPUSRC)/dsp32/dsp32.c \
 							$(CPUSRC)/dsp32/dsp32.h \
-							$(CPUSRC)/dsp32/dsp32ops.c
+							$(CPUSRC)/dsp32/dsp32ops.inc
 
 
 
@@ -652,7 +652,7 @@ endif
 
 $(CPUOBJ)/e132xs/e132xs.o:  $(CPUSRC)/e132xs/e132xs.c \
 							$(CPUSRC)/e132xs/e132xs.h \
-							$(CPUSRC)/e132xs/e132xsop.c
+							$(CPUSRC)/e132xs/e132xsop.inc
 
 
 
@@ -780,7 +780,7 @@ endif
 
 $(CPUOBJ)/mcs51/mcs51.o:    $(CPUSRC)/mcs51/mcs51.c \
 							$(CPUSRC)/mcs51/mcs51.h \
-							$(CPUSRC)/mcs51/mcs51ops.c
+							$(CPUSRC)/mcs51/mcs51ops.inc
 
 #-------------------------------------------------
 # Intel MCS-96
@@ -858,12 +858,12 @@ $(CPUOBJ)/i86/i286.o:   $(CPUSRC)/i86/i286.c \
 $(CPUOBJ)/i386/i386.o:  $(CPUSRC)/i386/i386.c \
 						$(CPUSRC)/i386/i386.h \
 						$(CPUSRC)/i386/i386priv.h \
-						$(CPUSRC)/i386/i386op16.c \
-						$(CPUSRC)/i386/i386op32.c \
-						$(CPUSRC)/i386/i386ops.c \
-						$(CPUSRC)/i386/i486ops.c \
-						$(CPUSRC)/i386/pentops.c \
-						$(CPUSRC)/i386/x87ops.c \
+						$(CPUSRC)/i386/i386op16.inc \
+						$(CPUSRC)/i386/i386op32.inc \
+						$(CPUSRC)/i386/i386ops.inc \
+						$(CPUSRC)/i386/i486ops.inc \
+						$(CPUSRC)/i386/pentops.inc \
+						$(CPUSRC)/i386/x87ops.inc \
 						$(CPUSRC)/i386/i386ops.h \
 						$(CPUSRC)/i386/cycles.h
 
@@ -882,7 +882,7 @@ endif
 
 $(CPUOBJ)/i860/i860.o:  $(CPUSRC)/i860/i860.c \
 												$(CPUSRC)/i860/i860.h \
-												$(CPUSRC)/i860/i860dec.c
+												$(CPUSRC)/i860/i860dec.inc
 
 #-------------------------------------------------
 # Intel i960
@@ -912,7 +912,7 @@ DASMOBJS += $(CPUOBJ)/lh5801/5801dasm.o
 endif
 
 $(CPUOBJ)/lh5801/lh5801.o:  $(CPUSRC)/lh5801/lh5801.c \
-							$(CPUSRC)/lh5801/5801tbl.c \
+							$(CPUSRC)/lh5801/5801tbl.inc \
 							$(CPUSRC)/lh5801/lh5801.h
 
 
@@ -1288,8 +1288,8 @@ endif
 
 $(CPUOBJ)/m6800/m6800.o:    $(CPUSRC)/m6800/m6800.c \
 							$(CPUSRC)/m6800/m6800.h \
-							$(CPUSRC)/m6800/6800ops.c \
-							$(CPUSRC)/m6800/6800tbl.c
+							$(CPUSRC)/m6800/6800ops.inc \
+							$(CPUSRC)/m6800/6800tbl.inc
 
 
 
@@ -1306,7 +1306,7 @@ endif
 
 $(CPUOBJ)/m6805/m6805.o:    $(CPUSRC)/m6805/m6805.c \
 							$(CPUSRC)/m6805/m6805.h \
-							$(CPUSRC)/m6805/6805ops.c
+							$(CPUSRC)/m6805/6805ops.inc
 
 
 
@@ -1367,7 +1367,9 @@ DASMOBJS += $(CPUOBJ)/mc68hc11/hc11dasm.o
 endif
 
 $(CPUOBJ)/mc68hc11/mc68hc11.o:  $(CPUSRC)/mc68hc11/mc68hc11.c \
-								$(CPUSRC)/mc68hc11/hc11ops.c
+								$(CPUSRC)/mc68hc11/mc68hc11.h \
+								$(CPUSRC)/mc68hc11/hc11ops.inc \
+								$(CPUSRC)/mc68hc11/hc11ops.h
 
 
 
@@ -1413,7 +1415,7 @@ endif
 
 # rule to ensure we build the header before building the core CPU file
 $(CPUOBJ)/m68000/m68kcpu.o:     $(CPUOBJ)/m68000/m68kops.c \
-								$(CPUSRC)/m68000/m68kcpu.h $(CPUSRC)/m68000/m68kfpu.c $(CPUSRC)/m68000/m68kmmu.h
+								$(CPUSRC)/m68000/m68kcpu.h $(CPUSRC)/m68000/m68kfpu.inc $(CPUSRC)/m68000/m68kmmu.h
 
 # m68kcpu.h now includes m68kops.h; m68kops.h won't exist until m68kops.c has been made
 $(CPUSRC)/m68000/m68kcpu.h: $(CPUOBJ)/m68000/m68kops.c
@@ -1444,7 +1446,8 @@ $(CPUOBJ)/dsp56k/dsp56pcu.o:    $(CPUSRC)/dsp56k/dsp56pcu.c \
 								$(CPUSRC)/dsp56k/dsp56pcu.h
 
 $(CPUOBJ)/dsp56k/dsp56k.o:  $(CPUSRC)/dsp56k/dsp56k.c \
-							$(CPUSRC)/dsp56k/dsp56k.h
+							$(CPUSRC)/dsp56k/dsp56k.h \
+							$(CPUSRC)/dsp56k/dsp56ops.inc
 
 $(CPUOBJ)/dsp56k/opcode.o:  $(CPUSRC)/dsp56k/opcode.c \
 							$(CPUSRC)/dsp56k/opcode.h
@@ -1542,7 +1545,7 @@ endif
 $(CPUOBJ)/nec/nec.o:    $(CPUSRC)/nec/nec.c \
 						$(CPUSRC)/nec/nec.h \
 						$(CPUSRC)/nec/necea.h \
-						$(CPUSRC)/nec/necinstr.c \
+						$(CPUSRC)/nec/necinstr.inc \
 						$(CPUSRC)/nec/necinstr.h \
 						$(CPUSRC)/nec/necmacro.h \
 						$(CPUSRC)/nec/necmodrm.h \
@@ -1551,8 +1554,8 @@ $(CPUOBJ)/nec/nec.o:    $(CPUSRC)/nec/nec.c \
 $(CPUOBJ)/nec/v25.o:    $(CPUSRC)/nec/v25.c \
 						$(CPUSRC)/nec/nec.h \
 						$(CPUSRC)/nec/necea.h \
-						$(CPUSRC)/nec/necinstr.c \
-						$(CPUSRC)/nec/v25instr.c \
+						$(CPUSRC)/nec/necinstr.inc \
+						$(CPUSRC)/nec/v25instr.inc \
 						$(CPUSRC)/nec/v25instr.h \
 						$(CPUSRC)/nec/necmacro.h \
 						$(CPUSRC)/nec/necmodrm.h \
diff --git a/src/emu/cpu/dsp32/dsp32.c b/src/emu/cpu/dsp32/dsp32.c
index 32c8e86f835..6c4298df197 100644
--- a/src/emu/cpu/dsp32/dsp32.c
+++ b/src/emu/cpu/dsp32/dsp32.c
@@ -24,7 +24,7 @@
 
     In addition, there are several optimizations enabled which make
     assumptions about the code which may not be valid for other
-    applications. Check dsp32ops.c for details.
+    applications. Check dsp32ops.inc for details.
 
 ***************************************************************************/
 
@@ -565,7 +565,7 @@ void dsp32c_device::update_pins(void)
 //  CORE INCLUDE
 //**************************************************************************
 
-#include "dsp32ops.c"
+#include "dsp32ops.inc"
 
 
 
diff --git a/src/emu/cpu/dsp32/dsp32ops.c b/src/emu/cpu/dsp32/dsp32ops.inc
similarity index 99%
rename from src/emu/cpu/dsp32/dsp32ops.c
rename to src/emu/cpu/dsp32/dsp32ops.inc
index 973e25f46fe..09844f6ee4f 100644
--- a/src/emu/cpu/dsp32/dsp32ops.c
+++ b/src/emu/cpu/dsp32/dsp32ops.inc
@@ -2,7 +2,7 @@
 // copyright-holders:Aaron Giles
 /***************************************************************************
 
-    dsp32ops.c
+    dsp32ops.inc
     Core implementation for the portable DSP32 emulator.
 
 ****************************************************************************/
diff --git a/src/emu/cpu/dsp56k/dsp56k.c b/src/emu/cpu/dsp56k/dsp56k.c
index 90dde0b6b7a..bbc242c7f3d 100644
--- a/src/emu/cpu/dsp56k/dsp56k.c
+++ b/src/emu/cpu/dsp56k/dsp56k.c
@@ -304,7 +304,7 @@ static CPU_EXIT( dsp56k )
 /***************************************************************************
     CORE INCLUDE
 ***************************************************************************/
-#include "dsp56ops.c"
+#include "dsp56ops.inc"
 
 
 /***************************************************************************
diff --git a/src/emu/cpu/dsp56k/dsp56ops.c b/src/emu/cpu/dsp56k/dsp56ops.inc
similarity index 99%
rename from src/emu/cpu/dsp56k/dsp56ops.c
rename to src/emu/cpu/dsp56k/dsp56ops.inc
index b093eb5e26a..0a35ec19c55 100644
--- a/src/emu/cpu/dsp56k/dsp56ops.c
+++ b/src/emu/cpu/dsp56k/dsp56ops.inc
@@ -1,6 +1,6 @@
 /***************************************************************************
 
-    dsp56ops.c
+    dsp56ops.inc
     Core implementation for the portable Motorola/Freescale DSP56k emulator.
     Written by Andrew Gardner
 
diff --git a/src/emu/cpu/e132xs/e132xs.c b/src/emu/cpu/e132xs/e132xs.c
index 6ceecdc7308..ffb6c44762d 100644
--- a/src/emu/cpu/e132xs/e132xs.c
+++ b/src/emu/cpu/e132xs/e132xs.c
@@ -4861,7 +4861,7 @@ void hyperstone_device::hyperstone_trap(struct hyperstone_device::regs_decode *d
 }
 
 
-#include "e132xsop.c"
+#include "e132xsop.inc"
 
 //**************************************************************************
 //  CORE EXECUTION LOOP
diff --git a/src/emu/cpu/e132xs/e132xsop.c b/src/emu/cpu/e132xs/e132xsop.inc
similarity index 100%
rename from src/emu/cpu/e132xs/e132xsop.c
rename to src/emu/cpu/e132xs/e132xsop.inc
diff --git a/src/emu/cpu/i386/i386.c b/src/emu/cpu/i386/i386.c
index e40df6b5e28..e5b8a41c90f 100644
--- a/src/emu/cpu/i386/i386.c
+++ b/src/emu/cpu/i386/i386.c
@@ -2832,12 +2832,12 @@ void i386_device::report_invalid_modrm(const char* opcode, UINT8 modrm)
 }
 
 
-#include "i386ops.c"
-#include "i386op16.c"
-#include "i386op32.c"
-#include "i486ops.c"
-#include "pentops.c"
-#include "x87ops.c"
+#include "i386ops.inc"
+#include "i386op16.inc"
+#include "i386op32.inc"
+#include "i486ops.inc"
+#include "pentops.inc"
+#include "x87ops.inc"
 #include "i386ops.h"
 
 void i386_device::i386_decode_opcode()
diff --git a/src/emu/cpu/i386/i386op16.c b/src/emu/cpu/i386/i386op16.inc
similarity index 100%
rename from src/emu/cpu/i386/i386op16.c
rename to src/emu/cpu/i386/i386op16.inc
diff --git a/src/emu/cpu/i386/i386op32.c b/src/emu/cpu/i386/i386op32.inc
similarity index 100%
rename from src/emu/cpu/i386/i386op32.c
rename to src/emu/cpu/i386/i386op32.inc
diff --git a/src/emu/cpu/i386/i386ops.c b/src/emu/cpu/i386/i386ops.inc
similarity index 100%
rename from src/emu/cpu/i386/i386ops.c
rename to src/emu/cpu/i386/i386ops.inc
diff --git a/src/emu/cpu/i386/i486ops.c b/src/emu/cpu/i386/i486ops.inc
similarity index 100%
rename from src/emu/cpu/i386/i486ops.c
rename to src/emu/cpu/i386/i486ops.inc
diff --git a/src/emu/cpu/i386/pentops.c b/src/emu/cpu/i386/pentops.inc
similarity index 100%
rename from src/emu/cpu/i386/pentops.c
rename to src/emu/cpu/i386/pentops.inc
diff --git a/src/emu/cpu/i386/x87ops.c b/src/emu/cpu/i386/x87ops.inc
similarity index 100%
rename from src/emu/cpu/i386/x87ops.c
rename to src/emu/cpu/i386/x87ops.inc
diff --git a/src/emu/cpu/i860/i860.c b/src/emu/cpu/i860/i860.c
index f3aab4f7289..fb0d5d82c7c 100644
--- a/src/emu/cpu/i860/i860.c
+++ b/src/emu/cpu/i860/i860.c
@@ -237,4 +237,4 @@ offs_t i860_cpu_device::disasm_disassemble(char *buffer, offs_t pc, const UINT8
 /**************************************************************************
  * The actual decode and execute code.
  **************************************************************************/
-#include "i860dec.c"
+#include "i860dec.inc"
diff --git a/src/emu/cpu/i860/i860dec.c b/src/emu/cpu/i860/i860dec.inc
similarity index 99%
rename from src/emu/cpu/i860/i860dec.c
rename to src/emu/cpu/i860/i860dec.inc
index ac036a1f124..41e68c048e6 100644
--- a/src/emu/cpu/i860/i860dec.c
+++ b/src/emu/cpu/i860/i860dec.inc
@@ -1,6 +1,6 @@
 /***************************************************************************
 
-    i860dec.c
+    i860dec.inc
 
     Execution engine for the Intel i860 emulator.
 
diff --git a/src/emu/cpu/lh5801/5801tbl.c b/src/emu/cpu/lh5801/5801tbl.inc
similarity index 100%
rename from src/emu/cpu/lh5801/5801tbl.c
rename to src/emu/cpu/lh5801/5801tbl.inc
diff --git a/src/emu/cpu/lh5801/lh5801.c b/src/emu/cpu/lh5801/lh5801.c
index bfaf8c7ec79..9fefdccbc3f 100644
--- a/src/emu/cpu/lh5801/lh5801.c
+++ b/src/emu/cpu/lh5801/lh5801.c
@@ -89,7 +89,7 @@ lh5801_cpu_device::lh5801_cpu_device(const machine_config &mconfig, const char *
 /***************************************************************
  * include the opcode macros, functions and tables
  ***************************************************************/
-#include "5801tbl.c"
+#include "5801tbl.inc"
 
 void lh5801_cpu_device::device_start()
 {
diff --git a/src/emu/cpu/m6800/6800ops.c b/src/emu/cpu/m6800/6800ops.inc
similarity index 100%
rename from src/emu/cpu/m6800/6800ops.c
rename to src/emu/cpu/m6800/6800ops.inc
diff --git a/src/emu/cpu/m6800/6800tbl.c b/src/emu/cpu/m6800/6800tbl.inc
similarity index 100%
rename from src/emu/cpu/m6800/6800tbl.c
rename to src/emu/cpu/m6800/6800tbl.inc
diff --git a/src/emu/cpu/m6800/m6800.c b/src/emu/cpu/m6800/m6800.c
index 9d8dcfa1c72..9a4760fad27 100644
--- a/src/emu/cpu/m6800/m6800.c
+++ b/src/emu/cpu/m6800/m6800.c
@@ -823,10 +823,10 @@ void m6800_cpu_device::write_port2()
 }
 
 /* include the opcode prototypes and function pointer tables */
-#include "6800tbl.c"
+#include "6800tbl.inc"
 
 /* include the opcode functions */
-#include "6800ops.c"
+#include "6800ops.inc"
 
 int m6800_cpu_device::m6800_rx()
 {
diff --git a/src/emu/cpu/m68000/m68kcpu.c b/src/emu/cpu/m68000/m68kcpu.c
index 3226bca351b..9a375c80411 100644
--- a/src/emu/cpu/m68000/m68kcpu.c
+++ b/src/emu/cpu/m68000/m68kcpu.c
@@ -37,7 +37,7 @@ static const char copyright_notice[] =
 #include "m68kcpu.h"
 #include "m68kops.h"
 
-#include "m68kfpu.c"
+#include "m68kfpu.inc"
 #include "m68kmmu.h"
 
 extern void m68040_fpu_op0(m68000_base_device *m68k);
diff --git a/src/emu/cpu/m68000/m68kfpu.c b/src/emu/cpu/m68000/m68kfpu.inc
similarity index 100%
rename from src/emu/cpu/m68000/m68kfpu.c
rename to src/emu/cpu/m68000/m68kfpu.inc
diff --git a/src/emu/cpu/m6805/6805ops.c b/src/emu/cpu/m6805/6805ops.inc
similarity index 100%
rename from src/emu/cpu/m6805/6805ops.c
rename to src/emu/cpu/m6805/6805ops.inc
diff --git a/src/emu/cpu/m6805/m6805.c b/src/emu/cpu/m6805/m6805.c
index 43fb107d91d..b854872c41b 100644
--- a/src/emu/cpu/m6805/m6805.c
+++ b/src/emu/cpu/m6805/m6805.c
@@ -557,7 +557,7 @@ void m6805_device::execute_set_input(int inputnum, int state)
 	}
 }
 
-#include "6805ops.c"
+#include "6805ops.inc"
 
 //-------------------------------------------------
 //  execute_clocks_to_cycles - convert the raw
diff --git a/src/emu/cpu/mc68hc11/hc11ops.c b/src/emu/cpu/mc68hc11/hc11ops.inc
similarity index 100%
rename from src/emu/cpu/mc68hc11/hc11ops.c
rename to src/emu/cpu/mc68hc11/hc11ops.inc
diff --git a/src/emu/cpu/mc68hc11/mc68hc11.c b/src/emu/cpu/mc68hc11/mc68hc11.c
index 00ea42f7f73..7e628c138e0 100644
--- a/src/emu/cpu/mc68hc11/mc68hc11.c
+++ b/src/emu/cpu/mc68hc11/mc68hc11.c
@@ -353,7 +353,7 @@ void mc68hc11_cpu_device::WRITE16(UINT32 address, UINT16 value)
 /*****************************************************************************/
 
 
-#include "hc11ops.c"
+#include "hc11ops.inc"
 #include "hc11ops.h"
 
 void mc68hc11_cpu_device::device_start()
diff --git a/src/emu/cpu/mcs51/mcs51.c b/src/emu/cpu/mcs51/mcs51.c
index fc6bee9cfd7..54fdc8b1ee4 100644
--- a/src/emu/cpu/mcs51/mcs51.c
+++ b/src/emu/cpu/mcs51/mcs51.c
@@ -1345,7 +1345,7 @@ void mcs51_cpu_device::i8051_set_serial_rx_callback(read8_delegate rx_func)
 
 #define OPHANDLER( _name ) void mcs51_cpu_device::_name (UINT8 r)
 
-#include "mcs51ops.c"
+#include "mcs51ops.inc"
 
 
 void mcs51_cpu_device::execute_op(UINT8 op)
diff --git a/src/emu/cpu/mcs51/mcs51ops.c b/src/emu/cpu/mcs51/mcs51ops.inc
similarity index 100%
rename from src/emu/cpu/mcs51/mcs51ops.c
rename to src/emu/cpu/mcs51/mcs51ops.inc
diff --git a/src/emu/cpu/nec/nec.c b/src/emu/cpu/nec/nec.c
index a237f9c6bd2..5b4bc9f7615 100644
--- a/src/emu/cpu/nec/nec.c
+++ b/src/emu/cpu/nec/nec.c
@@ -305,7 +305,7 @@ void nec_common_device::external_int()
 /*                             OPCODES                                      */
 /****************************************************************************/
 
-#include "necinstr.c"
+#include "necinstr.inc"
 
 /*****************************************************************************/
 
diff --git a/src/emu/cpu/nec/necinstr.c b/src/emu/cpu/nec/necinstr.inc
similarity index 100%
rename from src/emu/cpu/nec/necinstr.c
rename to src/emu/cpu/nec/necinstr.inc
diff --git a/src/emu/cpu/nec/v25.c b/src/emu/cpu/nec/v25.c
index 7024db9483d..09534c33033 100644
--- a/src/emu/cpu/nec/v25.c
+++ b/src/emu/cpu/nec/v25.c
@@ -360,8 +360,8 @@ void v25_common_device::external_int()
 /*                             OPCODES                                      */
 /****************************************************************************/
 
-#include "necinstr.c"
-#include "v25instr.c"
+#include "necinstr.inc"
+#include "v25instr.inc"
 
 /*****************************************************************************/
 
diff --git a/src/emu/cpu/nec/v25instr.c b/src/emu/cpu/nec/v25instr.inc
similarity index 100%
rename from src/emu/cpu/nec/v25instr.c
rename to src/emu/cpu/nec/v25instr.inc