diff --git a/ChangeLog b/ChangeLog
index 21cdcbedf9..16846bd73d 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -1,3 +1,11 @@
+Thu Oct 11 06:35:43 2007  Nobuyoshi Nakada  <nobu@ruby-lang.org>
+
+	* Makefile.in, */Makefile.sub (VPATH): add enc directory.
+
+	* common.mk (ENCOBJS): encoding objects.
+
+	* enc: directory for encodings.
+
 Thu Oct 11 00:04:37 2007  Yukihiro Matsumoto  <matz@ruby-lang.org>
 
 	* include/ruby/oniguruma.h (OnigEncodingTypeST): add OnigEncoding
diff --git a/Makefile.in b/Makefile.in
index 4c110cd902..2c5b4b23a9 100644
--- a/Makefile.in
+++ b/Makefile.in
@@ -33,7 +33,7 @@ RDOCTARGET = @RDOCTARGET@
 EXTOUT = @EXTOUT@
 RIDATADIR = $(DESTDIR)$(datadir)/ri/$(MAJOR).$(MINOR)/system
 arch_hdrdir = $(EXTOUT)/include/$(arch)
-VPATH = $(arch_hdrdir)/ruby:$(hdrdir)/ruby:$(srcdir):$(srcdir)/missing
+VPATH = $(arch_hdrdir)/ruby:$(hdrdir)/ruby:$(srcdir):$(srcdir)/enc:$(srcdir)/missing
 
 empty =
 OUTFLAG = @OUTFLAG@$(empty)
diff --git a/bcc32/Makefile.sub b/bcc32/Makefile.sub
index 915b16015e..e18702e360 100644
--- a/bcc32/Makefile.sub
+++ b/bcc32/Makefile.sub
@@ -190,9 +190,9 @@ MINIOBJS      = dmydln.$(OBJEXT)
 
 arch_hdrdir = $(EXTOUT)/include/$(arch)
 hdrdir = $(srcdir)/include
-VPATH = $(arch_hdrdir)/ruby;$(hdrdir)/ruby;$(srcdir);$(srcdir)/missing;$(srcdir)/win32
+VPATH = $(arch_hdrdir)/ruby;$(hdrdir)/ruby;$(srcdir);$(srcdir)/enc;$(srcdir)/missing;$(srcdir)/win32
 
-.path.c = .;$(srcdir);$(srcdir)/win32;$(srcdir)/missing
+.path.c = .;$(srcdir);$(srcdir)/enc;$(srcdir)/win32;$(srcdir)/missing
 .path.ci = $(srcdir)
 .path.inc = .;$(srcdir)
 .path.def = .;$(srcdir)
diff --git a/common.mk b/common.mk
index 86a6461987..73207ef5ed 100644
--- a/common.mk
+++ b/common.mk
@@ -18,8 +18,13 @@ MAINOBJ	      = main.$(OBJEXT)
 EXTOBJS	      = 
 DLDOBJS	      = $(DMYEXT)
 
+ENCOBJS       = ascii.$(OBJEXT) \
+		euc_jp.$(OBJEXT) \
+		sjis.$(OBJEXT) \
+		unicode.$(OBJEXT) \
+		utf8.$(OBJEXT)
+
 OBJS	      = array.$(OBJEXT) \
-		ascii.$(OBJEXT) \
 		bignum.$(OBJEXT) \
 		class.$(OBJEXT) \
 		compar.$(OBJEXT) \
@@ -29,7 +34,6 @@ OBJS	      = array.$(OBJEXT) \
 		enum.$(OBJEXT) \
 		enumerator.$(OBJEXT) \
 		error.$(OBJEXT) \
-		euc_jp.$(OBJEXT) \
 		eval.$(OBJEXT) \
 		eval_load.$(OBJEXT) \
 		proc.$(OBJEXT) \
@@ -57,14 +61,11 @@ OBJS	      = array.$(OBJEXT) \
 		regsyntax.$(OBJEXT) \
 		ruby.$(OBJEXT) \
 		signal.$(OBJEXT) \
-		sjis.$(OBJEXT) \
 		sprintf.$(OBJEXT) \
 		st.$(OBJEXT) \
 		string.$(OBJEXT) \
 		struct.$(OBJEXT) \
 		time.$(OBJEXT) \
-		unicode.$(OBJEXT) \
-		utf8.$(OBJEXT) \
 		util.$(OBJEXT) \
 		variable.$(OBJEXT) \
 		version.$(OBJEXT) \
@@ -78,6 +79,7 @@ OBJS	      = array.$(OBJEXT) \
 		cont.$(OBJEXT) \
 		id.$(OBJEXT) \
 		prelude.$(OBJEXT) \
+		$(ENCOBJS) \
 		$(MISSING)
 
 SCRIPT_ARGS   =	--dest-dir="$(DESTDIR)" \
@@ -383,8 +385,6 @@ win32.$(OBJEXT): {$(VPATH)}win32.c
 array.$(OBJEXT): {$(VPATH)}array.c {$(VPATH)}ruby.h {$(VPATH)}config.h \
   {$(VPATH)}defines.h {$(VPATH)}intern.h {$(VPATH)}missing.h \
   {$(VPATH)}util.h {$(VPATH)}st.h
-ascii.$(OBJEXT): {$(VPATH)}ascii.c {$(VPATH)}regenc.h \
-  {$(VPATH)}oniguruma.h {$(VPATH)}config.h {$(VPATH)}defines.h
 bignum.$(OBJEXT): {$(VPATH)}bignum.c {$(VPATH)}ruby.h {$(VPATH)}config.h \
   {$(VPATH)}defines.h {$(VPATH)}intern.h {$(VPATH)}missing.h
 class.$(OBJEXT): {$(VPATH)}class.c {$(VPATH)}ruby.h {$(VPATH)}config.h \
@@ -415,8 +415,6 @@ error.$(OBJEXT): {$(VPATH)}error.c {$(VPATH)}ruby.h {$(VPATH)}config.h \
   {$(VPATH)}st.h {$(VPATH)}vm_opts.h {$(VPATH)}signal.h \
   {$(VPATH)}vm_core.h {$(VPATH)}id.h {$(VPATH)}node.h {$(VPATH)}debug.h \
   {$(VPATH)}thread_$(THREAD_MODEL).h
-euc_jp.$(OBJEXT): {$(VPATH)}euc_jp.c {$(VPATH)}regenc.h \
-  {$(VPATH)}oniguruma.h {$(VPATH)}config.h {$(VPATH)}defines.h
 eval.$(OBJEXT): {$(VPATH)}eval.c {$(VPATH)}eval_error.ci {$(VPATH)}eval_intern.h \
   {$(VPATH)}eval_method.ci {$(VPATH)}eval_safe.ci {$(VPATH)}eval_jump.ci \
   {$(VPATH)}ruby.h {$(VPATH)}config.h {$(VPATH)}vm_core.h {$(VPATH)}id.h \
@@ -518,8 +516,6 @@ signal.$(OBJEXT): {$(VPATH)}signal.c {$(VPATH)}ruby.h {$(VPATH)}config.h \
   {$(VPATH)}signal.h {$(VPATH)}vm_core.h {$(VPATH)}id.h {$(VPATH)}node.h \
   {$(VPATH)}debug.h {$(VPATH)}vm_opts.h \
   {$(VPATH)}thread_$(THREAD_MODEL).h
-sjis.$(OBJEXT): {$(VPATH)}sjis.c {$(VPATH)}regenc.h \
-  {$(VPATH)}oniguruma.h {$(VPATH)}config.h {$(VPATH)}defines.h
 sprintf.$(OBJEXT): {$(VPATH)}sprintf.c {$(VPATH)}ruby.h {$(VPATH)}config.h \
   {$(VPATH)}defines.h {$(VPATH)}intern.h {$(VPATH)}missing.h \
   {$(VPATH)}re.h {$(VPATH)}regex.h {$(VPATH)}oniguruma.h \
@@ -544,10 +540,6 @@ cont.$(OBJEXT):  {$(VPATH)}cont.c {$(VPATH)}eval_intern.h \
   {$(VPATH)}signal.h {$(VPATH)}st.h {$(VPATH)}dln.h
 time.$(OBJEXT): {$(VPATH)}time.c {$(VPATH)}ruby.h {$(VPATH)}config.h \
   {$(VPATH)}defines.h {$(VPATH)}intern.h {$(VPATH)}missing.h
-unicode.$(OBJEXT): {$(VPATH)}unicode.c {$(VPATH)}regenc.h \
-  {$(VPATH)}oniguruma.h {$(VPATH)}config.h {$(VPATH)}defines.h
-utf8.$(OBJEXT): {$(VPATH)}utf8.c {$(VPATH)}regenc.h \
-  {$(VPATH)}oniguruma.h {$(VPATH)}config.h {$(VPATH)}defines.h
 util.$(OBJEXT): {$(VPATH)}util.c {$(VPATH)}ruby.h {$(VPATH)}config.h \
   {$(VPATH)}defines.h {$(VPATH)}intern.h {$(VPATH)}missing.h \
   {$(VPATH)}util.h
@@ -595,6 +587,17 @@ blockinlining.$(OBJEXT): {$(VPATH)}blockinlining.c \
 id.$(OBJEXT): {$(VPATH)}id.c {$(VPATH)}ruby.h
 prelude.$(OBJEXT): {$(VPATH)}prelude.c {$(VPATH)}ruby.h {$(VPATH)}vm_core.h
 
+ascii.$(OBJEXT): {$(VPATH)}ascii.c {$(VPATH)}regenc.h \
+  {$(VPATH)}oniguruma.h {$(VPATH)}config.h {$(VPATH)}defines.h
+euc_jp.$(OBJEXT): {$(VPATH)}euc_jp.c {$(VPATH)}regenc.h \
+  {$(VPATH)}oniguruma.h {$(VPATH)}config.h {$(VPATH)}defines.h
+sjis.$(OBJEXT): {$(VPATH)}sjis.c {$(VPATH)}regenc.h \
+  {$(VPATH)}oniguruma.h {$(VPATH)}config.h {$(VPATH)}defines.h
+unicode.$(OBJEXT): {$(VPATH)}unicode.c {$(VPATH)}regenc.h \
+  {$(VPATH)}oniguruma.h {$(VPATH)}config.h {$(VPATH)}defines.h
+utf8.$(OBJEXT): {$(VPATH)}utf8.c {$(VPATH)}regenc.h \
+  {$(VPATH)}oniguruma.h {$(VPATH)}config.h {$(VPATH)}defines.h
+
 INSNS	= opt_sc.inc optinsn.inc optunifs.inc insns.inc \
 	  vmtc.inc vm.inc
 
@@ -625,7 +628,7 @@ incs: $(INSNS) node_name.inc
 node_name.inc: {$(VPATH)}node.h
 	$(BASERUBY) -n $(srcdir)/tool/node_name.rb $? > $@
 
-prelude.c: $(srcdir)/tool/compile_prelude.rb $(srcdir)/prelude.rb
+{$(VPATH)}prelude.c: $(srcdir)/tool/compile_prelude.rb $(srcdir)/prelude.rb
 	$(BASERUBY) $(srcdir)/tool/compile_prelude.rb $(srcdir)/prelude.rb $@
 
 prereq: incs prelude.c
diff --git a/ascii.c b/enc/ascii.c
similarity index 100%
rename from ascii.c
rename to enc/ascii.c
diff --git a/euc_jp.c b/enc/euc_jp.c
similarity index 100%
rename from euc_jp.c
rename to enc/euc_jp.c
diff --git a/sjis.c b/enc/sjis.c
similarity index 100%
rename from sjis.c
rename to enc/sjis.c
diff --git a/unicode.c b/enc/unicode.c
similarity index 100%
rename from unicode.c
rename to enc/unicode.c
diff --git a/utf8.c b/enc/utf8.c
similarity index 100%
rename from utf8.c
rename to enc/utf8.c
diff --git a/win32/Makefile.sub b/win32/Makefile.sub
index 0f4d7172fa..63a22650f3 100644
--- a/win32/Makefile.sub
+++ b/win32/Makefile.sub
@@ -202,7 +202,7 @@ MINIOBJS      = dmydln.$(OBJEXT)
 
 arch_hdrdir = $(EXTOUT)/include/$(arch)
 hdrdir = $(srcdir)/include
-VPATH = $(arch_hdrdir)/ruby;$(hdrdir)/ruby;$(srcdir);$(srcdir)/missing;$(srcdir)/win32
+VPATH = $(arch_hdrdir)/ruby;$(hdrdir)/ruby;$(srcdir);$(srcdir)/enc;$(srcdir)/missing;$(srcdir)/win32
 
 all: $(srcdir)/win32/Makefile.sub $(srcdir)/common.mk
 
@@ -547,6 +547,8 @@ $(RUBY_INSTALL_NAME).rc $(RUBYW_INSTALL_NAME).rc $(RUBY_SO_NAME).rc: $(RBCONFIG)
 			-so_name=$(RUBY_SO_NAME) \
 			. $(icondirs) $(srcdir)/win32
 
+{$(srcdir)/enc}.c.obj:
+	$(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) -c -Tc$(<:\=/)
 {$(srcdir)/missing}.c.obj:
 	$(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) -c -Tc$(<:\=/)
 {$(srcdir)/win32}.c.obj:
diff --git a/wince/Makefile.sub b/wince/Makefile.sub
index d8f1f8612e..63a3068d77 100644
--- a/wince/Makefile.sub
+++ b/wince/Makefile.sub
@@ -28,7 +28,6 @@ iconinc=-I$(icondirs: = -I)
 !endif
 ###############
 
-VPATH = $(srcdir);$(srcdir)/missing;$(srcdir)/wince
 .SUFFIXES: .y .def .lib
 
 !if !defined(CC)
@@ -185,6 +184,10 @@ INSTALLED_LIST= .installed.list
 
 WINMAINOBJ    = wincemain.$(OBJEXT)
 
+arch_hdrdir = $(EXTOUT)/include/$(arch)
+hdrdir = $(srcdir)/include
+VPATH = $(arch_hdrdir)/ruby;$(hdrdir)/ruby;$(srcdir);$(srcdir)/enc;$(srcdir)/missing;$(srcdir)/wince
+
 all: $(srcdir)/wince/Makefile.sub $(srcdir)/common.mk
 ruby: $(PROGRAM)
 
@@ -490,6 +493,8 @@ class File
 end
 <<KEEP
 
+{$(srcdir)/enc}.c.obj:
+	$(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) -c -Tc$(<:\=/)
 {$(srcdir)/missing}.c.obj:
 	$(CC) $(CFLAGS) $(XCFLAGS) $(CPPFLAGS) -c -Tc$(<:\=/)
 {$(srcdir)/win32}.c.obj: