diff --git a/.gitattributes b/.gitattributes
index 7a61f6e762a..ae934ed3eb2 100644
--- a/.gitattributes
+++ b/.gitattributes
@@ -1913,8 +1913,8 @@ src/emu/cpu/upd7725/dasm7725.c svneol=native#text/plain
 src/emu/cpu/upd7725/upd7725.c svneol=native#text/plain
 src/emu/cpu/upd7725/upd7725.h svneol=native#text/plain
 src/emu/cpu/upd7810/7810dasm.c svneol=native#text/plain
-src/emu/cpu/upd7810/7810ops.c svneol=native#text/plain
-src/emu/cpu/upd7810/7810tbl.c svneol=native#text/plain
+src/emu/cpu/upd7810/7810ops.inc svneol=native#text/plain
+src/emu/cpu/upd7810/7810tbl.inc svneol=native#text/plain
 src/emu/cpu/upd7810/upd7810.c svneol=native#text/plain
 src/emu/cpu/upd7810/upd7810.h svneol=native#text/plain
 src/emu/cpu/v30mz/v30mz.c svneol=native#text/plain
@@ -2735,7 +2735,7 @@ src/emu/sound/aica.c svneol=native#text/plain
 src/emu/sound/aica.h svneol=native#text/plain
 src/emu/sound/aicadsp.c svneol=native#text/plain
 src/emu/sound/aicadsp.h svneol=native#text/plain
-src/emu/sound/aicalfo.c svneol=native#text/plain
+src/emu/sound/aicalfo.inc svneol=native#text/plain
 src/emu/sound/asc.c svneol=native#text/plain
 src/emu/sound/asc.h svneol=native#text/plain
 src/emu/sound/astrocde.c svneol=native#text/plain
@@ -2882,7 +2882,7 @@ src/emu/sound/scsp.c svneol=native#text/plain
 src/emu/sound/scsp.h svneol=native#text/plain
 src/emu/sound/scspdsp.c svneol=native#text/plain
 src/emu/sound/scspdsp.h svneol=native#text/plain
-src/emu/sound/scsplfo.c svneol=native#text/plain
+src/emu/sound/scsplfo.inc svneol=native#text/plain
 src/emu/sound/segapcm.c svneol=native#text/plain
 src/emu/sound/segapcm.h svneol=native#text/plain
 src/emu/sound/sid.c svneol=native#text/plain
diff --git a/src/emu/cpu/cpu.mak b/src/emu/cpu/cpu.mak
index 70fa05d3e1e..dc5f62b2510 100644
--- a/src/emu/cpu/cpu.mak
+++ b/src/emu/cpu/cpu.mak
@@ -1641,8 +1641,8 @@ DASMOBJS += $(CPUOBJ)/upd7810/7810dasm.o
 endif
 
 $(CPUOBJ)/upd7810/upd7810.o:    $(CPUSRC)/upd7810/upd7810.c \
-								$(CPUSRC)/upd7810/7810tbl.c \
-								$(CPUSRC)/upd7810/7810ops.c \
+								$(CPUSRC)/upd7810/7810tbl.inc \
+								$(CPUSRC)/upd7810/7810ops.inc \
 								$(CPUSRC)/upd7810/upd7810.h
 
 
diff --git a/src/emu/cpu/upd7810/7810ops.c b/src/emu/cpu/upd7810/7810ops.inc
similarity index 99%
rename from src/emu/cpu/upd7810/7810ops.c
rename to src/emu/cpu/upd7810/7810ops.inc
index 4db50203d68..b6d701bb14c 100644
--- a/src/emu/cpu/upd7810/7810ops.c
+++ b/src/emu/cpu/upd7810/7810ops.inc
@@ -3,7 +3,7 @@
  *   Portable uPD7810/11, 7810H/11H, 78C10/C11/C14 emulator V0.2
  *   Copyright Juergen Buchmueller, all rights reserved.
  *
- *   7810ops.c  - opcode functions
+ *   7810ops.inc  - opcode functions
  *
  *****************************************************************************/
 
diff --git a/src/emu/cpu/upd7810/7810tbl.c b/src/emu/cpu/upd7810/7810tbl.inc
similarity index 99%
rename from src/emu/cpu/upd7810/7810tbl.c
rename to src/emu/cpu/upd7810/7810tbl.inc
index a83ec07476e..b4cf2d8b3cb 100644
--- a/src/emu/cpu/upd7810/7810tbl.c
+++ b/src/emu/cpu/upd7810/7810tbl.inc
@@ -3,7 +3,7 @@
  *   Portable uPD7810/11, 7810H/11H, 78C10/C11/C14 emulator V0.2
  *   Copyright Juergen Buchmueller, all rights reserved.
  *
- *   7810tbl.c  - function pointer tables
+ *   7810tbl.inc  - function pointer tables
  *
  *****************************************************************************/
 
diff --git a/src/emu/cpu/upd7810/upd7810.c b/src/emu/cpu/upd7810/upd7810.c
index 4e45f2cb436..82d25445989 100644
--- a/src/emu/cpu/upd7810/upd7810.c
+++ b/src/emu/cpu/upd7810/upd7810.c
@@ -1,6 +1,6 @@
 /*****************************************************************************
  *
- *   upd7810.h
+ *   upd7810.c
  *   Portable uPD7810/11, 7810H/11H, 78C10/C11/C14 emulator V0.3
  *
  *   Copyright Juergen Buchmueller, all rights reserved.
@@ -1977,8 +1977,8 @@ void upd7810_device::state_string_export(const device_state_entry &entry, astrin
 	}
 }
 
-#include "7810tbl.c"
-#include "7810ops.c"
+#include "7810tbl.inc"
+#include "7810ops.inc"
 
 void upd7810_device::device_reset()
 {
diff --git a/src/emu/sound/aica.c b/src/emu/sound/aica.c
index b3d31568c49..7efec4ffd70 100644
--- a/src/emu/sound/aica.c
+++ b/src/emu/sound/aica.c
@@ -21,7 +21,7 @@
 #define EG_SHIFT    16
 
 // include the LFO handling code
-#include "aicalfo.c"
+#include "aicalfo.inc"
 
 /*
     AICA features 64 programmable slots
diff --git a/src/emu/sound/aicalfo.c b/src/emu/sound/aicalfo.inc
similarity index 100%
rename from src/emu/sound/aicalfo.c
rename to src/emu/sound/aicalfo.inc
diff --git a/src/emu/sound/scsp.c b/src/emu/sound/scsp.c
index dc73795629a..10b276a0f10 100644
--- a/src/emu/sound/scsp.c
+++ b/src/emu/sound/scsp.c
@@ -44,7 +44,7 @@
 				// driver code indicates should be 4, but sounds distorted then
 
 // include the LFO handling code
-#include "scsplfo.c"
+#include "scsplfo.inc"
 
 /*
     SCSP features 32 programmable slots
diff --git a/src/emu/sound/scsplfo.c b/src/emu/sound/scsplfo.inc
similarity index 100%
rename from src/emu/sound/scsplfo.c
rename to src/emu/sound/scsplfo.inc
diff --git a/src/emu/sound/sound.mak b/src/emu/sound/sound.mak
index e2a3c6c42bc..ef6d6275cda 100644
--- a/src/emu/sound/sound.mak
+++ b/src/emu/sound/sound.mak
@@ -536,8 +536,8 @@ ifneq ($(filter AICA,$(SOUNDS)),)
 SOUNDOBJS += $(SOUNDOBJ)/aica.o $(SOUNDOBJ)/aicadsp.o
 endif
 
-$(SOUNDOBJ)/scsp.o: $(SOUNDSRC)/scsplfo.c
-$(SOUNDOBJ)/aica.o: $(SOUNDSRC)/aicalfo.c
+$(SOUNDOBJ)/scsp.o: $(SOUNDSRC)/scsplfo.inc
+$(SOUNDOBJ)/aica.o: $(SOUNDSRC)/aicalfo.inc