diff --git a/.gitattributes b/.gitattributes
index 2a7a494fbf6..76006ecbcef 100644
--- a/.gitattributes
+++ b/.gitattributes
@@ -1348,7 +1348,7 @@ src/emu/cpu/8x300/8x300.c svneol=native#text/plain
 src/emu/cpu/8x300/8x300.h svneol=native#text/plain
 src/emu/cpu/8x300/8x300dasm.c svneol=native#text/plain
 src/emu/cpu/adsp2100/2100dasm.c svneol=native#text/plain
-src/emu/cpu/adsp2100/2100ops.c svneol=native#text/plain
+src/emu/cpu/adsp2100/2100ops.inc svneol=native#text/plain
 src/emu/cpu/adsp2100/adsp2100.c svneol=native#text/plain
 src/emu/cpu/adsp2100/adsp2100.h svneol=native#text/plain
 src/emu/cpu/alph8201/8201dasm.c svneol=native#text/plain
@@ -1366,13 +1366,13 @@ src/emu/cpu/arm/arm.h svneol=native#text/plain
 src/emu/cpu/arm/armdasm.c svneol=native#text/plain
 src/emu/cpu/arm7/arm7.c svneol=native#text/plain
 src/emu/cpu/arm7/arm7.h svneol=native#text/plain
-src/emu/cpu/arm7/arm7core.c svneol=native#text/plain
 src/emu/cpu/arm7/arm7core.h svneol=native#text/plain
+src/emu/cpu/arm7/arm7core.inc svneol=native#text/plain
 src/emu/cpu/arm7/arm7dasm.c svneol=native#text/plain
-src/emu/cpu/arm7/arm7drc.c svneol=native#text/plain
+src/emu/cpu/arm7/arm7drc.inc svneol=native#text/plain
 src/emu/cpu/arm7/arm7help.h svneol=native#text/plain
 src/emu/cpu/arm7/arm7ops.c svneol=native#text/plain
-src/emu/cpu/arm7/arm7tdrc.c svneol=native#text/plain
+src/emu/cpu/arm7/arm7tdrc.inc svneol=native#text/plain
 src/emu/cpu/arm7/arm7thmb.c svneol=native#text/plain
 src/emu/cpu/asap/asap.c svneol=native#text/plain
 src/emu/cpu/asap/asap.h svneol=native#text/plain
@@ -1385,7 +1385,7 @@ src/emu/cpu/ccpu/ccpu.h svneol=native#text/plain
 src/emu/cpu/ccpu/ccpudasm.c svneol=native#text/plain
 src/emu/cpu/cop400/cop400.c svneol=native#text/plain
 src/emu/cpu/cop400/cop400.h svneol=native#text/plain
-src/emu/cpu/cop400/cop400op.c svneol=native#text/plain
+src/emu/cpu/cop400/cop400op.inc svneol=native#text/plain
 src/emu/cpu/cop400/cop410ds.c svneol=native#text/plain
 src/emu/cpu/cop400/cop420ds.c svneol=native#text/plain
 src/emu/cpu/cop400/cop440ds.c svneol=native#text/plain
diff --git a/src/emu/cpu/adsp2100/2100ops.c b/src/emu/cpu/adsp2100/2100ops.inc
similarity index 100%
rename from src/emu/cpu/adsp2100/2100ops.c
rename to src/emu/cpu/adsp2100/2100ops.inc
diff --git a/src/emu/cpu/adsp2100/adsp2100.c b/src/emu/cpu/adsp2100/adsp2100.c
index 27ddbcfdd98..99ec57bdc18 100644
--- a/src/emu/cpu/adsp2100/adsp2100.c
+++ b/src/emu/cpu/adsp2100/adsp2100.c
@@ -829,7 +829,7 @@ inline UINT32 adsp21xx_device::opcode_read()
     IMPORT CORE UTILITIES
 ***************************************************************************/
 
-#include "2100ops.c"
+#include "2100ops.inc"
 
 
 
diff --git a/src/emu/cpu/arm7/arm7.c b/src/emu/cpu/arm7/arm7.c
index 00f81739210..087077a1f51 100644
--- a/src/emu/cpu/arm7/arm7.c
+++ b/src/emu/cpu/arm7/arm7.c
@@ -31,7 +31,7 @@
        It can be used as is, or used to demonstrate how to utilize the arm7 core to create a cpu
        that uses the core, since there are numerous different mcu packages that incorporate an arm7 core.
 
-       See the notes in the arm7core.c file itself regarding issues/limitations of the arm7 core.
+       See the notes in the arm7core.inc file itself regarding issues/limitations of the arm7 core.
     **
 
 TODO:
@@ -493,7 +493,7 @@ bool arm7_cpu_device::memory_translate(address_spacenum spacenum, int intention,
 
 
 /* include the arm7 core */
-#include "arm7core.c"
+#include "arm7core.inc"
 
 /***************************************************************************
  * CPU SPECIFIC IMPLEMENTATIONS
@@ -1222,4 +1222,4 @@ UINT8 arm7_cpu_device::arm7_cpu_read8(UINT32 addr)
 	return m_program->read_byte(addr);
 }
 
-#include "arm7drc.c"
+#include "arm7drc.inc"
diff --git a/src/emu/cpu/arm7/arm7core.c b/src/emu/cpu/arm7/arm7core.inc
similarity index 99%
rename from src/emu/cpu/arm7/arm7core.c
rename to src/emu/cpu/arm7/arm7core.inc
index 9b4f02f868e..bdee953c88e 100644
--- a/src/emu/cpu/arm7/arm7core.c
+++ b/src/emu/cpu/arm7/arm7core.inc
@@ -1,6 +1,6 @@
 /*****************************************************************************
  *
- *   arm7core.c
+ *   arm7core.inc
  *   Portable ARM7TDMI Core Emulator
  *
  *   Copyright Steve Ellenoff, all rights reserved.
diff --git a/src/emu/cpu/arm7/arm7drc.c b/src/emu/cpu/arm7/arm7drc.inc
similarity index 99%
rename from src/emu/cpu/arm7/arm7drc.c
rename to src/emu/cpu/arm7/arm7drc.inc
index ecdd634c651..ac4e77e687b 100644
--- a/src/emu/cpu/arm7/arm7drc.c
+++ b/src/emu/cpu/arm7/arm7drc.inc
@@ -1,6 +1,6 @@
 /*****************************************************************************
  *
- *   arm7.c
+ *   arm7drc.inc
  *   Portable CPU Emulator for 32-bit ARM v3/4/5/6
  *
  *   Copyright Steve Ellenoff, all rights reserved.
@@ -50,7 +50,7 @@
     CONSTANTS
 ***************************************************************************/
 
-#include "arm7tdrc.c"
+#include "arm7tdrc.inc"
 
 /* map variables */
 #define MAPVAR_PC                       uml::M0
diff --git a/src/emu/cpu/arm7/arm7tdrc.c b/src/emu/cpu/arm7/arm7tdrc.inc
similarity index 100%
rename from src/emu/cpu/arm7/arm7tdrc.c
rename to src/emu/cpu/arm7/arm7tdrc.inc
diff --git a/src/emu/cpu/cop400/cop400.c b/src/emu/cpu/cop400/cop400.c
index 069bbc73578..b59927bf625 100644
--- a/src/emu/cpu/cop400/cop400.c
+++ b/src/emu/cpu/cop400/cop400.c
@@ -373,7 +373,7 @@ INSTRUCTION(illegal)
 	logerror("COP400: PC = %04x, Illegal opcode = %02x\n", PC-1, ROM(PC-1));
 }
 
-#include "cop400op.c"
+#include "cop400op.inc"
 
 /***************************************************************************
     OPCODE TABLES
diff --git a/src/emu/cpu/cop400/cop400op.c b/src/emu/cpu/cop400/cop400op.inc
similarity index 99%
rename from src/emu/cpu/cop400/cop400op.c
rename to src/emu/cpu/cop400/cop400op.inc
index d61589526fa..3be875f6fa7 100644
--- a/src/emu/cpu/cop400/cop400op.c
+++ b/src/emu/cpu/cop400/cop400op.inc
@@ -2,7 +2,7 @@
 // copyright-holders:Curt Coder
 /***************************************************************************
 
-    cop400op.c
+    cop400op.inc
 
     National Semiconductor COP400 Emulator.
 
diff --git a/src/emu/cpu/cpu.mak b/src/emu/cpu/cpu.mak
index 47eba166528..aa4021dbdf8 100644
--- a/src/emu/cpu/cpu.mak
+++ b/src/emu/cpu/cpu.mak
@@ -109,9 +109,9 @@ $(CPUOBJ)/arm7/arm7.o:  $(CPUSRC)/arm7/arm7.c \
 						$(CPUSRC)/arm7/arm7help.h \
 						$(CPUSRC)/arm7/arm7thmb.c \
 						$(CPUSRC)/arm7/arm7ops.c \
-						$(CPUSRC)/arm7/arm7core.c \
-						$(CPUSRC)/arm7/arm7drc.c \
-						$(CPUSRC)/arm7/arm7tdrc.c
+						$(CPUSRC)/arm7/arm7core.inc \
+						$(CPUSRC)/arm7/arm7drc.inc \
+						$(CPUSRC)/arm7/arm7tdrc.inc
 
 $(CPUOBJ)/arm7/arm7ops.o:   $(CPUSRC)/arm7/arm7ops.c \
 						$(CPUSRC)/arm7/arm7.h \
@@ -168,7 +168,7 @@ endif
 
 $(CPUOBJ)/adsp2100/adsp2100.o:  $(CPUSRC)/adsp2100/adsp2100.c \
 								$(CPUSRC)/adsp2100/adsp2100.h \
-								$(CPUSRC)/adsp2100/2100ops.c
+								$(CPUSRC)/adsp2100/2100ops.inc
 
 
 
@@ -222,7 +222,7 @@ CPUOBJS += $(CPUOBJ)/dsp16/dsp16.o
 DASMOBJS += $(CPUOBJ)/dsp16/dsp16dis.o
 endif
 
-$(CPUOBJ)/dsp16/dsp16.o:    $(CPUSRC)/dsp16/dsp16ops.c \
+$(CPUOBJ)/dsp16/dsp16.o:    $(CPUSRC)/dsp16/dsp16ops.inc \
 							$(CPUSRC)/dsp16/dsp16.c \
 							$(CPUSRC)/dsp16/dsp16.h
 
@@ -369,7 +369,7 @@ endif
 
 $(CPUOBJ)/cop400/cop400.o:  $(CPUSRC)/cop400/cop400.c \
 							$(CPUSRC)/cop400/cop400.h \
-							$(CPUSRC)/cop400/cop400op.c
+							$(CPUSRC)/cop400/cop400op.inc