diff --git a/reactos/include/user32/wininternal.h b/reactos/include/user32/wininternal.h
deleted file mode 100644
index 4749f3c418e..00000000000
--- a/reactos/include/user32/wininternal.h
+++ /dev/null
@@ -1,14 +0,0 @@
-#ifndef __INCLUDE_USER32_WININTERNAL_H
-#define __INCLUDE_USER32_WININTERNAL_H
-
-#define WIN_NCACTIVATED  (0x0080)
-
-/* internal DCX flags */
-#define DCX_DCEEMPTY		0x00000800
-#define DCX_DCEBUSY		0x00001000
-#define DCX_DCEDIRTY		0x00002000
-#define DCX_WINDOWPAINT		0x00020000
-#define DCX_KEEPCLIPRGN		0x00040000
-#define DCX_NOCLIPCHILDREN      0x00080000
-
-#endif /* __INCLUDE_USER32_WININTERNAL_H */
diff --git a/reactos/include/user32/callback.h b/reactos/include/win32k/callback.h
similarity index 100%
rename from reactos/include/user32/callback.h
rename to reactos/include/win32k/callback.h
diff --git a/reactos/lib/user32/controls/button.c b/reactos/lib/user32/controls/button.c
index 84f8b77ec55..42a21e90564 100644
--- a/reactos/lib/user32/controls/button.c
+++ b/reactos/lib/user32/controls/button.c
@@ -29,7 +29,6 @@
 #include <stdlib.h>
 
 #include "controls.h"
-#include "user32/regcontrol.h"
 #include "wine/unicode.h"
 #include "wine/debug.h"
 
diff --git a/reactos/lib/user32/controls/combo.c b/reactos/lib/user32/controls/combo.c
index a63f2e7663e..4f8a2c50d9d 100644
--- a/reactos/lib/user32/controls/combo.c
+++ b/reactos/lib/user32/controls/combo.c
@@ -29,7 +29,6 @@
 #include <stdlib.h>
 #include <stdio.h>
 #include "controls.h"
-#include "user32/regcontrol.h"
 #include "wine/debug.h"
 #include "wine/unicode.h"
 
diff --git a/reactos/lib/user32/controls/edit.c b/reactos/lib/user32/controls/edit.c
index 1da1c86d460..7b3974062b0 100644
--- a/reactos/lib/user32/controls/edit.c
+++ b/reactos/lib/user32/controls/edit.c
@@ -45,7 +45,6 @@
 #include <string.h>
 #include <stdlib.h>
 #include "controls.h"
-#include "user32/regcontrol.h"
 #include "wine/unicode.h"
 #include "wine/debug.h"
 
diff --git a/reactos/lib/user32/controls/icontitle.c b/reactos/lib/user32/controls/icontitle.c
index 12b470092be..b55d1637aef 100644
--- a/reactos/lib/user32/controls/icontitle.c
+++ b/reactos/lib/user32/controls/icontitle.c
@@ -19,7 +19,6 @@
  */
 
 #include "user32.h"
-#include "user32/regcontrol.h"
 #include "controls.h"
 #include "wine/unicode.h"
 
diff --git a/reactos/lib/user32/controls/listbox.c b/reactos/lib/user32/controls/listbox.c
index 5fc9efc2134..4912b26538d 100644
--- a/reactos/lib/user32/controls/listbox.c
+++ b/reactos/lib/user32/controls/listbox.c
@@ -22,7 +22,6 @@
 #include <string.h>
 #include <stdlib.h>
 #include "controls.h"
-#include "user32/regcontrol.h"
 #include "wine/debug.h"
 
 #ifdef __REACTOS__
diff --git a/reactos/lib/user32/controls/regcontrol.c b/reactos/lib/user32/controls/regcontrol.c
index 73218533938..32736e69247 100644
--- a/reactos/lib/user32/controls/regcontrol.c
+++ b/reactos/lib/user32/controls/regcontrol.c
@@ -11,7 +11,6 @@
 
 #include "user32.h"
 #include <wchar.h>
-#include "user32/regcontrol.h"
 #include "win32k/ntuser.h"
 
 static void RegisterBuiltinClass(const struct builtin_class_descr *Descr)
diff --git a/reactos/lib/user32/controls/scrollbar.c b/reactos/lib/user32/controls/scrollbar.c
index 04814bcb888..90aa49250af 100644
--- a/reactos/lib/user32/controls/scrollbar.c
+++ b/reactos/lib/user32/controls/scrollbar.c
@@ -36,7 +36,6 @@
 #include <stdlib.h>
 #include <string.h>
 #include <oleacc.h>
-#include <user32/regcontrol.h>
 #include <rosrtl/minmax.h>
 
 /* GLOBAL VARIABLES ***********************************************************/
diff --git a/reactos/lib/user32/controls/static.c b/reactos/lib/user32/controls/static.c
index 3e9d44df508..5d0f5dddc8b 100644
--- a/reactos/lib/user32/controls/static.c
+++ b/reactos/lib/user32/controls/static.c
@@ -19,7 +19,6 @@
  */
 
 #include "user32.h"
-#include "user32/regcontrol.h"
 
 #ifndef __REACTOS__
 WINE_DEFAULT_DEBUG_CHANNEL(static);
diff --git a/reactos/include/user32/accel.h b/reactos/lib/user32/include/accel.h
similarity index 100%
rename from reactos/include/user32/accel.h
rename to reactos/lib/user32/include/accel.h
diff --git a/reactos/include/user32/regcontrol.h b/reactos/lib/user32/include/regcontrol.h
similarity index 100%
rename from reactos/include/user32/regcontrol.h
rename to reactos/lib/user32/include/regcontrol.h
diff --git a/reactos/lib/user32/include/user32.h b/reactos/lib/user32/include/user32.h
index 178cfdfa02a..ec6a5f4ad20 100644
--- a/reactos/lib/user32/include/user32.h
+++ b/reactos/lib/user32/include/user32.h
@@ -9,6 +9,8 @@
 #include <ntos.h>
 #include <win32k/win32k.h>
 
+#include "regcontrol.h"
+
 extern HINSTANCE User32Instance;
 
 typedef struct _USER32_THREAD_DATA
diff --git a/reactos/lib/user32/include/window.h b/reactos/lib/user32/include/window.h
index 20a59ad4469..2092c8bceb9 100644
--- a/reactos/lib/user32/include/window.h
+++ b/reactos/lib/user32/include/window.h
@@ -5,7 +5,6 @@
  * PURPOSE:     Window management definitions
  */
 #include <windows.h>
-#include <user32/wininternal.h>
 
 extern COLORREF SysColors[];
 extern HPEN SysPens[];
diff --git a/reactos/lib/user32/misc/dllmain.c b/reactos/lib/user32/misc/dllmain.c
index 1cad93609f6..cc13cf3d2f3 100644
--- a/reactos/lib/user32/misc/dllmain.c
+++ b/reactos/lib/user32/misc/dllmain.c
@@ -1,15 +1,11 @@
-#include <windows.h>
+#include "user32.h"
+#include "menu.h"
+#include "message.h"
+#include "accel.h"
+#include "strpool.h"
+#include <win32k/callback.h>
+
 #include <debug.h>
-#include <ddk/ntddk.h>
-#include <user32/callback.h>
-#include <user32/accel.h>
-#include <window.h>
-#include <menu.h>
-#include <message.h>
-#define _WIN32K_KAPI_H
-#include <user32.h>
-#include <strpool.h>
-#include <roscfg.h>
 
 /* FIXME: Belongs to some header. */
 WINBOOL STDCALL GdiDllInitialize(HANDLE, DWORD, LPVOID);
diff --git a/reactos/lib/user32/windows/accel.c b/reactos/lib/user32/windows/accel.c
index d0e9b64117f..4ee46d85def 100644
--- a/reactos/lib/user32/windows/accel.c
+++ b/reactos/lib/user32/windows/accel.c
@@ -30,7 +30,7 @@
 /* INCLUDES ******************************************************************/
 
 #include "user32.h"
-#include <user32/accel.h>
+#include "accel.h"
 #include <win32k/ntuser.h>
 
 /* this is the 8 byte accel struct used in Win32 resources (internal only) */
diff --git a/reactos/lib/user32/windows/class.c b/reactos/lib/user32/windows/class.c
index fbe08fbde39..47253ed7726 100644
--- a/reactos/lib/user32/windows/class.c
+++ b/reactos/lib/user32/windows/class.c
@@ -15,7 +15,6 @@
 #include <debug.h>
 #include <window.h>
 #include <strpool.h>
-#include <user32/regcontrol.h>
 
 
 static BOOL GetClassInfoExCommon(
diff --git a/reactos/lib/user32/windows/defwnd.c b/reactos/lib/user32/windows/defwnd.c
index 499e55368e1..c1d91083d65 100644
--- a/reactos/lib/user32/windows/defwnd.c
+++ b/reactos/lib/user32/windows/defwnd.c
@@ -14,7 +14,6 @@
 #include "user32.h"
 #include <windowsx.h>
 #include <window.h>
-#include <user32/wininternal.h>
 #include <string.h>
 #include <cursor.h>
 #include <menu.h>
diff --git a/reactos/lib/user32/windows/dialog.c b/reactos/lib/user32/windows/dialog.c
index 8f1ce1feac9..25946416993 100644
--- a/reactos/lib/user32/windows/dialog.c
+++ b/reactos/lib/user32/windows/dialog.c
@@ -39,9 +39,6 @@
 #include <limits.h>
 #include <debug.h>
 
-#include "user32/regcontrol.h"
-#include "../controls/controls.h"
-
 /* MACROS/DEFINITIONS ********************************************************/
 
 #define DF_END  0x0001
diff --git a/reactos/lib/user32/windows/hook.c b/reactos/lib/user32/windows/hook.c
index f0a411de19b..5fd79873bcf 100644
--- a/reactos/lib/user32/windows/hook.c
+++ b/reactos/lib/user32/windows/hook.c
@@ -29,7 +29,7 @@
 /* INCLUDES ******************************************************************/
 
 #include "user32.h"
-#include <user32/callback.h>
+#include <win32k/callback.h>
 #define NDEBUG
 #include <debug.h>
 
diff --git a/reactos/lib/user32/windows/mdi.c b/reactos/lib/user32/windows/mdi.c
index 76179f5023e..bb3611a5a16 100644
--- a/reactos/lib/user32/windows/mdi.c
+++ b/reactos/lib/user32/windows/mdi.c
@@ -91,7 +91,7 @@
 #include "wingdi.h"
 #include "winuser.h"
 #include "wine/unicode.h"
-#include "user32/regcontrol.h"
+#include "user32.h"
 #include <winnls.h>
 #include "wine/debug.h"
 #include "dlgs.h"
diff --git a/reactos/lib/user32/windows/menu.c b/reactos/lib/user32/windows/menu.c
index bb15617f296..1dbc2af59ef 100644
--- a/reactos/lib/user32/windows/menu.c
+++ b/reactos/lib/user32/windows/menu.c
@@ -39,8 +39,7 @@
 #include <draw.h>
 #include <window.h>
 #include <strpool.h>
-#include <user32/callback.h>
-#include "user32/regcontrol.h"
+#include <win32k/callback.h>
 #include "../controls/controls.h"
 
 #define NDEBUG
diff --git a/reactos/lib/user32/windows/message.c b/reactos/lib/user32/windows/message.c
index 6bdad6f4c5b..7d3c32a51e7 100644
--- a/reactos/lib/user32/windows/message.c
+++ b/reactos/lib/user32/windows/message.c
@@ -11,7 +11,7 @@
 #include "user32.h"
 #include <string.h>
 #include <debug.h>
-#include <user32/callback.h>
+#include <win32k/callback.h>
 #include <message.h>
 
 /* DDE message exchange
diff --git a/reactos/lib/user32/windows/nonclient.c b/reactos/lib/user32/windows/nonclient.c
index 401ecef6bac..f9525584b13 100644
--- a/reactos/lib/user32/windows/nonclient.c
+++ b/reactos/lib/user32/windows/nonclient.c
@@ -43,7 +43,6 @@ Already defined in makefile now.
 #include <string.h>
 #include <menu.h>
 #include <winpos.h>
-#include <user32/wininternal.h>
 #include <user32.h>
 #include "window.h"
 
diff --git a/reactos/lib/user32/windows/window.c b/reactos/lib/user32/windows/window.c
index 08f1b542ba4..b03aba6a5e6 100644
--- a/reactos/lib/user32/windows/window.c
+++ b/reactos/lib/user32/windows/window.c
@@ -15,8 +15,7 @@
 #include <window.h>
 #include <string.h>
 #include <strpool.h>
-#include <user32/callback.h>
-#include <user32/regcontrol.h>
+#include <win32k/callback.h>
 #define NDEBUG
 #include <debug.h>
 
diff --git a/reactos/lib/user32/windows/winpos.c b/reactos/lib/user32/windows/winpos.c
index 05e5ea39c2a..5181101ac6c 100644
--- a/reactos/lib/user32/windows/winpos.c
+++ b/reactos/lib/user32/windows/winpos.c
@@ -13,9 +13,7 @@
 
 #include "user32.h"
 #include <window.h>
-#include <user32/callback.h>
-#include <user32/regcontrol.h>
-#include <user32/wininternal.h>
+#include <win32k/callback.h>
 #include <window.h>
 #define NDEBUG
 #include <debug.h>
diff --git a/reactos/subsys/win32k/include/dce.h b/reactos/subsys/win32k/include/dce.h
index f3ef31fcb69..d98bff6103a 100644
--- a/reactos/subsys/win32k/include/dce.h
+++ b/reactos/subsys/win32k/include/dce.h
@@ -5,7 +5,6 @@
 
 typedef struct tagDCE *PDCE;
 
-#include <user32/wininternal.h>
 #include <include/window.h>
 
 typedef HANDLE HDCE;
@@ -36,6 +35,14 @@ typedef struct tagDCE
     HANDLE       Self;
 } DCE;  /* PDCE already declared at top of file */
 
+/* internal DCX flags */
+#define DCX_DCEEMPTY		0x00000800
+#define DCX_DCEBUSY		0x00001000
+#define DCX_DCEDIRTY		0x00002000
+#define DCX_WINDOWPAINT		0x00020000
+#define DCX_KEEPCLIPRGN		0x00040000
+#define DCX_NOCLIPCHILDREN      0x00080000
+
 #define  DCEOBJ_AllocDCE()  \
   ((HDCE) GDIOBJ_AllocObj (GDI_OBJECT_TYPE_DCE))
 #define  DCEOBJ_FreeDCE(hDCE)  GDIOBJ_FreeObj((HGDIOBJ)hDCE, GDI_OBJECT_TYPE_DCE)
diff --git a/reactos/subsys/win32k/w32k.h b/reactos/subsys/win32k/w32k.h
index ce90e69fe8f..eab7a6b9776 100644
--- a/reactos/subsys/win32k/w32k.h
+++ b/reactos/subsys/win32k/w32k.h
@@ -16,6 +16,7 @@
 #include <ddk/ntddmou.h>
 
 #include <win32k/win32k.h>
+#include <win32k/callback.h>
 #include <csrss/csrss.h>
 
 #include <internal/ntoskrnl.h>
@@ -33,7 +34,6 @@
 #include <windowsx.h>
 
 #include <rosrtl/string.h>
-#include <user32/callback.h>
 
 #include <include/ssec.h>
 #include <include/accelerator.h>