diff --git a/ChangeLog b/ChangeLog
index e95625b550..8133654776 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -1,3 +1,8 @@
+Thu Aug 23 19:16:20 2012  NAKAMURA Usaku  <usa@ruby-lang.org>
+
+	* win32/Makefile.sub: refactoring.  remove unused rules, and update
+	  some rules which are not used usually to fit current macros.
+
 Thu Aug 23 16:46:10 2012  Nobuyoshi Nakada  <nobu@ruby-lang.org>
 
 	* file.c (rb_find_file_ext_safe, rb_find_file_safe): default to
diff --git a/win32/Makefile.sub b/win32/Makefile.sub
index c0cdfa9fb7..13e6471f4b 100644
--- a/win32/Makefile.sub
+++ b/win32/Makefile.sub
@@ -1006,15 +1006,9 @@ $(ruby_pc): $(RBCONFIG)
 {$(srcdir)/missing}.c.obj:
 	$(ECHO) compiling $(<:\=/)
 	$(Q) $(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) $(COUTFLAG)$@ -c -Tc$(<:\=/)
-{$(srcdir)/win32}.c.obj:
-	$(ECHO) compiling $(<:\=/)
-	$(Q) $(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) $(COUTFLAG)$@ -c -Tc$(<:\=/)
 {$(win_srcdir)}.c.obj:
 	$(ECHO) compiling $(<:\=/)
 	$(Q) $(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) $(COUTFLAG)$@ -c -Tc$(<:\=/)
-{$(win_srcdir)/sys}.c.obj:
-	$(ECHO) compiling $(<:\=/)
-	$(Q) $(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) $(COUTFLAG)$@ -c -Tc$(<:\=/)
 {$(srcdir)}.c{}.obj:
 	$(ECHO) compiling $(<:\=/)
 	$(Q) $(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) $(COUTFLAG)$@ -c -Tc$(<:\=/)
@@ -1025,10 +1019,10 @@ $(ruby_pc): $(RBCONFIG)
 {$(srcdir)/missing}.c.asm:
 	$(ECHO) translating $(<:\=/)
 	$(Q) $(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) -Fa$@ -c -Tc$(<:\=/)
-{$(srcdir)/win32}.c.asm:
+{$(win_srcdir)}.c.asm:
 	$(ECHO) translating $(<:\=/)
 	$(Q) $(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) -Fa$@ -c -Tc$(<:\=/)
-{$(srcdir)}.c.asm:
+{$(srcdir)}.c{}.asm:
 	$(ECHO) translating $(<:\=/)
 	$(Q) $(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) -Fa$@ -c -Tc$(<:\=/)
 .c.asm:
@@ -1038,10 +1032,10 @@ $(ruby_pc): $(RBCONFIG)
 {$(srcdir)/missing}.c.i:
 	$(ECHO) preprocessing $(<:\=/)
 	$(Q) $(CC) $(XCFLAGS) $(CPPFLAGS) -P -Tc$(<:\=/) > $@
-{$(srcdir)/win32}.c.i:
+{$(win_srcdir)}.c.i:
 	$(ECHO) preprocessing $(<:\=/)
 	$(Q) $(CC) $(XCFLAGS) $(CPPFLAGS) -P -Tc$(<:\=/)
-{$(srcdir)}.c.i:
+{$(srcdir)}.c{}.i:
 	$(ECHO) preprocessing $(<:\=/)
 	$(Q) $(CC) $(XCFLAGS) $(CPPFLAGS) -P -Tc$(<:\=/)
 .c.i: