diff --git a/axiom/src/attachments/Makefile.am b/axiom/src/attachments/Makefile.am
index 2d9b181..e290be1 100644
--- a/axiom/src/attachments/Makefile.am
+++ b/axiom/src/attachments/Makefile.am
@@ -13,7 +13,6 @@
 # See the License for the specific language governing permissions and
 # limitations under the License.
 noinst_LTLIBRARIES = libaxis2_attachments.la
-AM_CPPFLAGS = $(CPPFLAGS)
 libaxis2_attachments_la_SOURCES = mime_part.c \
 					data_handler.c \
 					mime_body_part.c \
@@ -21,9 +20,9 @@
 
 libaxis2_attachments_la_LIBADD = $(top_builddir)/../util/src/libaxutil.la 
 
-INCLUDES =	-I$(top_srcdir)/include \
-            -I$(top_srcdir)/parser \
-			-I$(top_srcdir)/../util/include
+libaxis2_attachments_la_CPPFLAGS =	-I$(top_srcdir)/include \
+									-I$(top_srcdir)/parser \
+									-I$(top_srcdir)/../util/include
 
 EXTRA_DIST = axiom_mime_body_part.h 
 
diff --git a/axiom/src/om/Makefile.am b/axiom/src/om/Makefile.am
index 641a25f..71371ef 100644
--- a/axiom/src/om/Makefile.am
+++ b/axiom/src/om/Makefile.am
@@ -39,12 +39,12 @@
 
 libaxis2_axiom_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES =	-I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/parser \
-            -I$(top_srcdir)/src/om \
-            -I$(top_srcdir)/src/attachments \
-			-I$(top_srcdir)/src/soap \
-			-I$(top_srcdir)/../util/include 
+libaxis2_axiom_la_CPPFLAGS =	-I$(top_srcdir)/include \
+								-I$(top_srcdir)/src/parser \
+								-I$(top_srcdir)/src/om \
+								-I$(top_srcdir)/src/attachments \
+								-I$(top_srcdir)/src/soap \
+								-I$(top_srcdir)/../util/include 
 
 EXTRA_DIST = axiom_namespace_internal.h  axiom_node_internal.h  axiom_stax_builder_internal.h axiom_document_internal.h axiom_element_internal.h
 
diff --git a/axiom/src/parser/guththila/Makefile.am b/axiom/src/parser/guththila/Makefile.am
index 532d434..3a73e10 100644
--- a/axiom/src/parser/guththila/Makefile.am
+++ b/axiom/src/parser/guththila/Makefile.am
@@ -22,6 +22,6 @@
 
 libaxis2_parser_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-			-I $(top_srcdir)/../util/include \
-			-I $(top_srcdir)/../guththila/include
+libaxis2_parser_la_CPPFLAGS = -I$(top_srcdir)/include \
+							  -I $(top_srcdir)/../util/include \
+							  -I $(top_srcdir)/../guththila/include
diff --git a/axiom/src/parser/libxml2/Makefile.am b/axiom/src/parser/libxml2/Makefile.am
index dba8283..0922d75 100644
--- a/axiom/src/parser/libxml2/Makefile.am
+++ b/axiom/src/parser/libxml2/Makefile.am
@@ -24,7 +24,7 @@
 libaxis2_parser_la_LDFLAGS = -version-info $(VERSION_NO)
 
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/parser \
-            -I$(top_srcdir)/../util/include \
-			@LIBXML2_CFLAGS@
+libaxis2_parse_la_CPPFLAGS = -I$(top_srcdir)/include \
+							 -I$(top_srcdir)/src/parser \
+							 -I$(top_srcdir)/../util/include \
+							 @LIBXML2_CFLAGS@
diff --git a/axiom/src/soap/Makefile.am b/axiom/src/soap/Makefile.am
index 50461b8..0a635ba 100644
--- a/axiom/src/soap/Makefile.am
+++ b/axiom/src/soap/Makefile.am
@@ -31,10 +31,10 @@
                            soap12_builder_helper.c
 
 libaxis2_soap_la_LIBADD = 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/parser \
-            -I$(top_srcdir)/src/om \
-			-I$(top_srcdir)/../util/include
+libaxis2_soap_la_CPPFLAGS = -I$(top_srcdir)/include \
+							-I$(top_srcdir)/src/parser \
+							-I$(top_srcdir)/src/om \
+							-I$(top_srcdir)/../util/include
 
 EXTRA_DIST =     axiom_soap11_builder_helper.h axiom_soap_builder_internal.h \
 		_axiom_soap_fault_code.h _axiom_soap_fault_reason.h \
diff --git a/axiom/src/util/Makefile.am b/axiom/src/util/Makefile.am
index dac77ae..fd15bdb 100644
--- a/axiom/src/util/Makefile.am
+++ b/axiom/src/util/Makefile.am
@@ -16,7 +16,7 @@
 libaxis2_axiom_util_la_SOURCES =	om_util.c
 
 libaxis2_axiom_util_la_LIBADD = 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/parser \
-            -I$(top_srcdir)/src/om \
-			-I$(top_srcdir)/../util/include
+libaxis2_axiom_util_la_CPPFLAGS = -I$(top_srcdir)/include \
+								  -I$(top_srcdir)/src/parser \
+								  -I$(top_srcdir)/src/om \
+								  -I$(top_srcdir)/../util/include
diff --git a/axiom/src/xpath/Makefile.am b/axiom/src/xpath/Makefile.am
index 566d44a..9bfee19 100644
--- a/axiom/src/xpath/Makefile.am
+++ b/axiom/src/xpath/Makefile.am
@@ -24,11 +24,12 @@
 libaxis2_xpath_la_LDFLAGS = -version-info $(VERSION_NO)
 
 libaxis2_xpath_la_LIBADD = 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/parser \
-            -I$(top_srcdir)/src/om \
-			-I$(top_srcdir)/../util/include \
-			-I$(top_srcdir)/../include
+
+libaxis2_xpath_la_CPPFLAGS = -I$(top_srcdir)/include \
+							 -I$(top_srcdir)/src/parser \
+							 -I$(top_srcdir)/src/om \
+							 -I$(top_srcdir)/../util/include \
+							 -I$(top_srcdir)/../include
 
 EXTRA_DIST =    xpath_functions.h  xpath_internals_engine.h \
 		xpath_internals.h  xpath_internals_iterators.h \
diff --git a/guththila/src/Makefile.am b/guththila/src/Makefile.am
index c7d555e..6843384 100644
--- a/guththila/src/Makefile.am
+++ b/guththila/src/Makefile.am
@@ -27,6 +27,6 @@
 
 libguththila_la_LIBADD = ../../util/src/libaxutil.la
 
-INCLUDES = -I$(top_srcdir)/include \
-		   -I$(top_srcdir)/../util/include
+libguththila_la_CPPFLAGS = -I$(top_srcdir)/include \
+						   -I$(top_srcdir)/../util/include
 
diff --git a/neethi/src/Makefile.am b/neethi/src/Makefile.am
index 6a5fa4e..3f4d467 100644
--- a/neethi/src/Makefile.am
+++ b/neethi/src/Makefile.am
@@ -33,35 +33,11 @@
 			$(top_builddir)/src/secpolicy/model/librp_model.la \
 			$(top_builddir)/src/rmpolicy/librm_policy.la
 
-#libneethi_LIBADD=$(top_builddir)/src/core/description/libaxis2_description.la \
-#                    $(top_builddir)/src/core/receivers/libaxis2_receivers.la \
-#					$(top_builddir)/src/core/deployment/libaxis2_deployment.la \
-#					$(top_builddir)/src/core/context/libaxis2_context.la \
-#					$(top_builddir)/src/core/addr/libaxis2_addr.la \
-#					$(top_builddir)/src/core/clientapi/libaxis2_clientapi.la \
-#					$(top_builddir)/src/core/phaseresolver/libaxis2_phaseresolver.la \
-#					$(top_builddir)/src/core/util/libaxis2_core_utils.la \
-#					$(top_builddir)/src/core/transport/http/common/libaxis2_http_common.la \
-#					$(top_builddir)/src/core/transport/http/util/libaxis2_http_util.la \
-#					$(top_builddir)/util/src/libaxutil.la \
-#					$(top_builddir)/axiom/src/om/libaxis2_axiom.la 
-
 
 libneethi_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-		-I $(top_srcdir)/../util/include \
-		-I $(top_srcdir)/../axiom/include \
-		-I $(top_srcdir)/../include
-
-#            -I$(top_builddir)/src/wsdl \
-#            -I$(top_builddir)/src/core/description \
-#            -I$(top_builddir)/src/core/engine \
-#            -I$(top_builddir)/src/core/phaseresolver \
-#            -I$(top_builddir)/src/core/deployment \
-#            -I$(top_builddir)/src/core/context \
-#            -I$(top_builddir)/src/core/util \
-#            -I$(top_builddir)/src/core/clientapi \
-#            -I$(top_builddir)/util/include \
-#            -I$(top_builddir)/axiom/include
+libneethi_la_CPPFLAGS = -I$(top_srcdir)/include \
+						-I $(top_srcdir)/../util/include \
+						-I $(top_srcdir)/../axiom/include \
+						-I $(top_srcdir)/../include
 
diff --git a/neethi/src/rmpolicy/Makefile.am b/neethi/src/rmpolicy/Makefile.am
index cf101ff..f0c530c 100644
--- a/neethi/src/rmpolicy/Makefile.am
+++ b/neethi/src/rmpolicy/Makefile.am
@@ -20,7 +20,7 @@
 
 librm_policy_la_LIBADD  = $(top_builddir)/../util/src/libaxutil.la
 
-INCLUDES = -I$(top_srcdir)/include \
-			-I $(top_srcdir)/../include \
-			-I $(top_srcdir)/../util/include \
-	        -I $(top_srcdir)/../axiom/include
+librm_policy_la_CPPFLAGS = -I$(top_srcdir)/include \
+						   -I $(top_srcdir)/../include \
+						   -I $(top_srcdir)/../util/include \
+						   -I $(top_srcdir)/../axiom/include
diff --git a/neethi/src/secpolicy/builder/Makefile.am b/neethi/src/secpolicy/builder/Makefile.am
index d7d38e5..587f3b8 100644
--- a/neethi/src/secpolicy/builder/Makefile.am
+++ b/neethi/src/secpolicy/builder/Makefile.am
@@ -32,7 +32,7 @@
 librp_builder_la_LIBADD  = $(top_builddir)/../axiom/src/om/libaxis2_axiom.la \
 				$(top_builddir)/../util/src/libaxutil.la
 
-INCLUDES = -I$(top_srcdir)/include \
-			-I $(top_srcdir)/../include \
-			-I $(top_srcdir)/../util/include \
-            -I $(top_srcdir)/../axiom/include
+librp_builder_la_CPPFLAGS = -I$(top_srcdir)/include \
+							-I $(top_srcdir)/../include \
+							-I $(top_srcdir)/../util/include \
+							-I $(top_srcdir)/../axiom/include
diff --git a/neethi/src/secpolicy/model/Makefile.am b/neethi/src/secpolicy/model/Makefile.am
index 0dfbb44..f5b890c 100644
--- a/neethi/src/secpolicy/model/Makefile.am
+++ b/neethi/src/secpolicy/model/Makefile.am
@@ -25,10 +25,10 @@
 							trust10.c issued_token.c saml_token.c token.c
 
 
-librp_model_la_LIBADD  = ../../../../util/src/libaxutil.la
+librp_model_la_LIBADD  = $(top_builddir)/../util/src/libaxutil.la
 
 
-INCLUDES = -I$(top_srcdir)/include \
-			-I $(top_srcdir)/../include \
-			-I $(top_srcdir)/../util/include \
-	        -I $(top_srcdir)/../axiom/include
+librp_model_la_CPPFLAGS = -I$(top_srcdir)/include \
+						  -I $(top_srcdir)/../include \
+						  -I $(top_srcdir)/../util/include \
+						  -I $(top_srcdir)/../axiom/include
diff --git a/samples/client/amqp/echo/Makefile.am b/samples/client/amqp/echo/Makefile.am
index 2cc906b..5746223 100644
--- a/samples/client/amqp/echo/Makefile.am
+++ b/samples/client/amqp/echo/Makefile.am
@@ -12,38 +12,38 @@
 # WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 # See the License for the specific language governing permissions and
 # limitations under the License.
-prgbindir = $(prefix)/samples/bin/amqp
-
-prgbin_PROGRAMS = echo_blocking \
-				  echo_non_blocking \
-				  echo_blocking_addr \
-				  echo_blocking_dual \
-				  echo_non_blocking_dual \
-				  echo_blocking_soap11
-
-
-echo_blocking_SOURCES = echo_blocking.c echo_util.c
-echo_non_blocking_SOURCES = echo_non_blocking.c echo_util.c
-echo_blocking_addr_SOURCES = echo_blocking_addr.c echo_util.c
-echo_blocking_dual_SOURCES = echo_blocking_dual.c echo_util.c
-echo_non_blocking_dual_SOURCES = echo_non_blocking_dual.c echo_util.c
-echo_blocking_soap11_SOURCES = echo_blocking_soap11.c echo_util.c
-
-LINK_FLAGS = $(LDFLAGS) \
-             -L$(AXIS2C_HOME)/lib \
-			 -laxutil \
-             -laxis2_axiom \
-             -laxis2_engine \
-             -laxis2_parser \
-             $(GUTHTHILA_LIBS)
-
-echo_blocking_LDADD = $(LINK_FLAGS)
-echo_non_blocking_LDADD = $(LINK_FLAGS)
-echo_blocking_addr_LDADD = $(LINK_FLAGS)
-echo_blocking_dual_LDADD = $(LINK_FLAGS)
-echo_non_blocking_dual_LDADD = $(LINK_FLAGS)
-echo_blocking_soap11_LDADD = $(LINK_FLAGS)
-
-INCLUDES = @AXIS2INC@
-
-EXTRA_DIST=echo_util.h
+prgbindir = $(prefix)/samples/bin/amqp
+
+prgbin_PROGRAMS = echo_blocking \
+				  echo_non_blocking \
+				  echo_blocking_addr \
+				  echo_blocking_dual \
+				  echo_non_blocking_dual \
+				  echo_blocking_soap11
+
+
+echo_blocking_SOURCES = echo_blocking.c echo_util.c
+echo_non_blocking_SOURCES = echo_non_blocking.c echo_util.c
+echo_blocking_addr_SOURCES = echo_blocking_addr.c echo_util.c
+echo_blocking_dual_SOURCES = echo_blocking_dual.c echo_util.c
+echo_non_blocking_dual_SOURCES = echo_non_blocking_dual.c echo_util.c
+echo_blocking_soap11_SOURCES = echo_blocking_soap11.c echo_util.c
+
+LINK_FLAGS = $(LDFLAGS) \
+             -L$(AXIS2C_HOME)/lib \
+			 -laxutil \
+             -laxis2_axiom \
+             -laxis2_engine \
+             -laxis2_parser \
+             $(GUTHTHILA_LIBS)
+
+echo_blocking_LDADD = $(LINK_FLAGS)
+echo_non_blocking_LDADD = $(LINK_FLAGS)
+echo_blocking_addr_LDADD = $(LINK_FLAGS)
+echo_blocking_dual_LDADD = $(LINK_FLAGS)
+echo_non_blocking_dual_LDADD = $(LINK_FLAGS)
+echo_blocking_soap11_LDADD = $(LINK_FLAGS)
+
+AM_CPPFLAGS = @AXIS2INC@
+
+EXTRA_DIST=echo_util.h
diff --git a/samples/client/amqp/mtom/Makefile.am b/samples/client/amqp/mtom/Makefile.am
index afc58ae..20a3c97 100644
--- a/samples/client/amqp/mtom/Makefile.am
+++ b/samples/client/amqp/mtom/Makefile.am
@@ -12,20 +12,20 @@
 # WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 # See the License for the specific language governing permissions and
 # limitations under the License.
-SUBDIRS = resources
-
-prgbindir = $(prefix)/samples/bin/amqp
-
-prgbin_PROGRAMS = mtom
-
-mtom_SOURCES = mtom_client.c
-
-mtom_LDADD = $(LDFLAGS) \
-             -L$(AXIS2C_HOME)/lib \
-		     -laxutil \
-             -laxis2_axiom \
-             -laxis2_engine \
-             -laxis2_parser \
-             $(GUTHTHILA_LIBS)
-
-INCLUDES = @AXIS2INC@
+SUBDIRS = resources
+
+prgbindir = $(prefix)/samples/bin/amqp
+
+prgbin_PROGRAMS = mtom
+
+mtom_SOURCES = mtom_client.c
+
+mtom_LDADD = $(LDFLAGS) \
+             -L$(AXIS2C_HOME)/lib \
+		     -laxutil \
+             -laxis2_axiom \
+             -laxis2_engine \
+             -laxis2_parser \
+             $(GUTHTHILA_LIBS)
+
+mtom_CPPFLAGS = @AXIS2INC@
diff --git a/samples/client/amqp/notify/Makefile.am b/samples/client/amqp/notify/Makefile.am
index 0756689..2dcfcf0 100644
--- a/samples/client/amqp/notify/Makefile.am
+++ b/samples/client/amqp/notify/Makefile.am
@@ -12,17 +12,17 @@
 # WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 # See the License for the specific language governing permissions and
 # limitations under the License.
-prgbindir = $(prefix)/samples/bin/amqp
-
-prgbin_PROGRAMS = notify
-
-notify_SOURCES = notify_client.c
-
-notify_LDADD =  -L$(AXIS2C_HOME)/lib \
-				-laxutil \
-                -laxis2_axiom \
-                -laxis2_engine \
-                -laxis2_parser \
-                $(GUTHTHILA_LIBS)
-
-INCLUDES = @AXIS2INC@
+prgbindir = $(prefix)/samples/bin/amqp
+
+prgbin_PROGRAMS = notify
+
+notify_SOURCES = notify_client.c
+
+notify_LDADD =  -L$(AXIS2C_HOME)/lib \
+				-laxutil \
+                -laxis2_axiom \
+                -laxis2_engine \
+                -laxis2_parser \
+                $(GUTHTHILA_LIBS)
+
+notify_CPPFLAGS = @AXIS2INC@
diff --git a/samples/client/echo/Makefile.am b/samples/client/echo/Makefile.am
index 4dde4e9..599947e 100644
--- a/samples/client/echo/Makefile.am
+++ b/samples/client/echo/Makefile.am
@@ -26,6 +26,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = @AXIS2INC@
+echo_CPPFLAGS = @AXIS2INC@
 
 EXTRA_DIST=README.txt echo.mk
diff --git a/samples/client/google/Makefile.am b/samples/client/google/Makefile.am
index 59b3168..6d2fce3 100644
--- a/samples/client/google/Makefile.am
+++ b/samples/client/google/Makefile.am
@@ -26,6 +26,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = @AXIS2INC@
+google_CPPFLAGS = @AXIS2INC@
 
 EXTRA_DIST=README.txt google.mk
diff --git a/samples/client/math/Makefile.am b/samples/client/math/Makefile.am
index e90e8a1..2ab674d 100644
--- a/samples/client/math/Makefile.am
+++ b/samples/client/math/Makefile.am
@@ -28,6 +28,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = @AXIS2INC@
+math_CPPFLAGS = @AXIS2INC@
 
 EXTRA_DIST=math.mk
diff --git a/samples/client/mtom/Makefile.am b/samples/client/mtom/Makefile.am
index e091ec3..5b68ff8 100644
--- a/samples/client/mtom/Makefile.am
+++ b/samples/client/mtom/Makefile.am
@@ -28,6 +28,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = @AXIS2INC@
+mtom_CPPFLAGS = @AXIS2INC@
 
 EXTRA_DIST=mtom.mk
diff --git a/samples/client/mtom_callback/Makefile.am b/samples/client/mtom_callback/Makefile.am
index 89a497c..a74db8f 100644
--- a/samples/client/mtom_callback/Makefile.am
+++ b/samples/client/mtom_callback/Makefile.am
@@ -27,6 +27,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = @AXIS2INC@
+mtom_callback_CPPFLAGS = @AXIS2INC@
 
 EXTRA_DIST=mtom_callback.mk
diff --git a/samples/client/notify/Makefile.am b/samples/client/notify/Makefile.am
index a4b7240..41e216b 100644
--- a/samples/client/notify/Makefile.am
+++ b/samples/client/notify/Makefile.am
@@ -26,6 +26,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = @AXIS2INC@
+notify_CPPFLAGS = @AXIS2INC@
 
 EXTRA_DIST=notify.mk
diff --git a/samples/client/ntlm/Makefile.am b/samples/client/ntlm/Makefile.am
index 9e39503..edafba4 100644
--- a/samples/client/ntlm/Makefile.am
+++ b/samples/client/ntlm/Makefile.am
@@ -31,5 +31,5 @@
 
 ntlm_post_with_check_LDADD   = $(LINK_FLAGS)
 ntlm_post_LDADD   = $(LINK_FLAGS)
-INCLUDES = @AXIS2INC@
+AM_CPPFLAGS = @AXIS2INC@
 EXTRA_DIST=ntlm_util.h README ntlm.mk
diff --git a/samples/client/session/Makefile.am b/samples/client/session/Makefile.am
index efb09cc..051ccf6 100644
--- a/samples/client/session/Makefile.am
+++ b/samples/client/session/Makefile.am
@@ -26,6 +26,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = @AXIS2INC@
+session_CPPFLAGS = @AXIS2INC@
 
 EXTRA_DIST=README.txt session.mk
diff --git a/samples/client/version/Makefile.am b/samples/client/version/Makefile.am
index 50d1cca..3975d1b 100644
--- a/samples/client/version/Makefile.am
+++ b/samples/client/version/Makefile.am
@@ -28,5 +28,5 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = @AXIS2INC@
+version_CPPFLAGS = @AXIS2INC@
 
diff --git a/samples/client/yahoo/Makefile.am b/samples/client/yahoo/Makefile.am
index 4ca04bf..fa74f4d 100644
--- a/samples/client/yahoo/Makefile.am
+++ b/samples/client/yahoo/Makefile.am
@@ -26,6 +26,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = @AXIS2INC@
+yahoosearch_CPPFLAGS = @AXIS2INC@
 
 EXTRA_DIST=yahoo.mk
diff --git a/samples/codegen/client/calc_xml_inout/Makefile.am b/samples/codegen/client/calc_xml_inout/Makefile.am
index 68b4dcf..9624f91 100644
--- a/samples/codegen/client/calc_xml_inout/Makefile.am
+++ b/samples/codegen/client/calc_xml_inout/Makefile.am
@@ -32,6 +32,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = -I$(AXIS2C_HOME)/include \
-			@UTILINC@ \
-			@AXIOMINC@
+Calculator_CPPFLAGS = -I$(AXIS2C_HOME)/include \
+					  @UTILINC@ \
+					  @AXIOMINC@
diff --git a/samples/codegen/client/calculator/Makefile.am b/samples/codegen/client/calculator/Makefile.am
index c300775..a776ce0 100644
--- a/samples/codegen/client/calculator/Makefile.am
+++ b/samples/codegen/client/calculator/Makefile.am
@@ -34,6 +34,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = -I$(AXIS2C_HOME)/include \
-			@UTILINC@ \
-			@AXIOMINC@
+Calculator_CPPFLAGS = -I$(AXIS2C_HOME)/include \
+					  @UTILINC@ \
+					  @AXIOMINC@
diff --git a/samples/codegen/client/interop_doc1/Makefile.am b/samples/codegen/client/interop_doc1/Makefile.am
index 89d8930..422a88b 100644
--- a/samples/codegen/client/interop_doc1/Makefile.am
+++ b/samples/codegen/client/interop_doc1/Makefile.am
@@ -63,6 +63,6 @@
                     -laxis2_http_receiver \
                     $(GUTHTHILA_LIBS)
 
-INCLUDES = -I$(AXIS2C_HOME)/include \
-            @UTILINC@ \
-            @AXIOMINC@
+test_echo_struct_array_CPPFLAGS = -I$(AXIS2C_HOME)/include \
+								  @UTILINC@ \
+								  @AXIOMINC@
diff --git a/samples/codegen/client/interop_doc2/Makefile.am b/samples/codegen/client/interop_doc2/Makefile.am
index 892a9d9..7133372 100644
--- a/samples/codegen/client/interop_doc2/Makefile.am
+++ b/samples/codegen/client/interop_doc2/Makefile.am
@@ -51,6 +51,6 @@
             -laxis2_http_receiver \
            $(GUTHTHILA_LIBS)
 
-INCLUDES = -I$(AXIS2C_HOME)/include \
-               @UTILINC@ \
-               @AXIOMINC@
+AM_CPPFLAGS = -I$(AXIS2C_HOME)/include \
+			  @UTILINC@ \
+			  @AXIOMINC@
diff --git a/samples/codegen/server/calc_xml_inout/Makefile.am b/samples/codegen/server/calc_xml_inout/Makefile.am
index 9e3eb7b..506c727 100644
--- a/samples/codegen/server/calc_xml_inout/Makefile.am
+++ b/samples/codegen/server/calc_xml_inout/Makefile.am
@@ -23,6 +23,6 @@
 	axis2_Calculator_svc_skeleton.c
 
 libCalculator_la_LIBADD  =
-INCLUDES = -I$(AXIS2C_HOME)/include \
-			@UTILINC@ \
-			@AXIOMINC@
+libCalculator_la_CPPFLAGS = -I$(AXIS2C_HOME)/include \
+							@UTILINC@ \
+							@AXIOMINC@
diff --git a/samples/codegen/server/calculator/Makefile.am b/samples/codegen/server/calculator/Makefile.am
index 033ece7..5f1d54b 100644
--- a/samples/codegen/server/calculator/Makefile.am
+++ b/samples/codegen/server/calculator/Makefile.am
@@ -24,6 +24,6 @@
 axis2_addResponse20.c  axis2_div.c                      axis2_mul.c            axis2_sub.c \
 axis2_addResponse.c    axis2_divRequest.c               axis2_mulRequest.c     axis2_subRequest.c 
 libCalculator_la_LIBADD  =
-INCLUDES = -I$(AXIS2C_HOME)/include \
-			@UTILINC@ \
-			@AXIOMINC@
+libCalculator_la_CPPFLAGS = -I$(AXIS2C_HOME)/include \
+							@UTILINC@ \
+							@AXIOMINC@
diff --git a/samples/codegen/server/interop_doc1/Makefile.am b/samples/codegen/server/interop_doc1/Makefile.am
index 7bb878b..a628095 100644
--- a/samples/codegen/server/interop_doc1/Makefile.am
+++ b/samples/codegen/server/interop_doc1/Makefile.am
@@ -32,6 +32,6 @@
 axis2_echoFloat.c               axis2_echoStringResponse.c
 
 libInteropTestPortTypeDocService_la_LIBADD  =
-INCLUDES = -I$(AXIS2C_HOME)/include \
-			@UTILINC@ \
-			@AXIOMINC@
+libInteropTestPortTypeDocService_la_CPPFLAGS = -I$(AXIS2C_HOME)/include \
+											   @UTILINC@ \
+											   @AXIOMINC@
diff --git a/samples/codegen/server/interop_doc2/Makefile.am b/samples/codegen/server/interop_doc2/Makefile.am
index 7ef924e..5870c10 100644
--- a/samples/codegen/server/interop_doc2/Makefile.am
+++ b/samples/codegen/server/interop_doc2/Makefile.am
@@ -25,6 +25,6 @@
 axis2_echoString.c               axis2_echoVoid.c            axis2_WSDLInteropTestDocLitService_svc_skeleton.c
 
 libWSDLInteropTestDocLitService_la_LIBADD  =
-INCLUDES = -I$(AXIS2C_HOME)/include \
-			@UTILINC@ \
-			@AXIOMINC@
+libWSDLInteropTestDocLitService_la_CPPFLAGS = -I$(AXIS2C_HOME)/include \
+											  @UTILINC@ \
+											  @AXIOMINC@
diff --git a/samples/mtom_caching_callback/Makefile.am b/samples/mtom_caching_callback/Makefile.am
index fdccbbd..7f75526 100644
--- a/samples/mtom_caching_callback/Makefile.am
+++ b/samples/mtom_caching_callback/Makefile.am
@@ -19,6 +19,6 @@
 						   		-L$(AXIS2C_HOME)/lib \
 								-laxutil
 
-INCLUDES = -I ../../util/include \
-			-I ../../axiom/include \
-		@AXIS2INC@
+libmtom_caching_callback_la_CPPFLAGS = -I ../../util/include \
+									   -I ../../axiom/include \
+									   @AXIS2INC@
diff --git a/samples/mtom_sending_callback/Makefile.am b/samples/mtom_sending_callback/Makefile.am
index 8270d95..ff439a4 100644
--- a/samples/mtom_sending_callback/Makefile.am
+++ b/samples/mtom_sending_callback/Makefile.am
@@ -19,7 +19,7 @@
 						   		-L$(AXIS2C_HOME)/lib \
 								-laxutil 
 
-INCLUDES = -I ../../util/include \
-			-I ../../axiom/include \
-			-I /usr/include/mysql \
-		@AXIS2INC@
+libmtom_sending_callback_la_CPPFLAGS = -I ../../util/include \
+									   -I ../../axiom/include \
+									   -I /usr/include/mysql \
+									   @AXIS2INC@
diff --git a/samples/server/Calculator/Makefile.am b/samples/server/Calculator/Makefile.am
index 3d769a8..15e8695 100644
--- a/samples/server/Calculator/Makefile.am
+++ b/samples/server/Calculator/Makefile.am
@@ -20,4 +20,4 @@
 SUBDIRS =
 libCalculator_la_SOURCES = calc.c calc_skeleton.c
 libCalculator_la_LIBADD  =
-INCLUDES = @AXIS2INC@
+libCalculator_la_CPPFLAGS = @AXIS2INC@
diff --git a/samples/server/echo/Makefile.am b/samples/server/echo/Makefile.am
index 3ca0ae0..e8573f8 100644
--- a/samples/server/echo/Makefile.am
+++ b/samples/server/echo/Makefile.am
@@ -20,4 +20,4 @@
 SUBDIRS =
 libecho_la_SOURCES = echo.c echo_skeleton.c
 libecho_la_LIBADD  =
-INCLUDES = @AXIS2INC@
+libecho_la_CPPFLAGS = @AXIS2INC@
diff --git a/samples/server/math/Makefile.am b/samples/server/math/Makefile.am
index 507249e..cc1d0a1 100644
--- a/samples/server/math/Makefile.am
+++ b/samples/server/math/Makefile.am
@@ -20,4 +20,4 @@
 SUBDIRS =
 libmath_la_SOURCES = math.c math_skeleton.c
 libmath_la_LIBADD  =
-INCLUDES = @AXIS2INC@
+libmath_la_CPPFLAGS = @AXIS2INC@
diff --git a/samples/server/mtom/Makefile.am b/samples/server/mtom/Makefile.am
index cce8327..824427e 100644
--- a/samples/server/mtom/Makefile.am
+++ b/samples/server/mtom/Makefile.am
@@ -20,4 +20,4 @@
 SUBDIRS =
 libmtom_la_SOURCES = mtom.c mtom_skeleton.c
 libmtom_la_LIBADD  =
-INCLUDES = @AXIS2INC@
+libmtom_la_CPPFLAGS = @AXIS2INC@
diff --git a/samples/server/mtom_callback/Makefile.am b/samples/server/mtom_callback/Makefile.am
index 49fe656..83f4e55 100644
--- a/samples/server/mtom_callback/Makefile.am
+++ b/samples/server/mtom_callback/Makefile.am
@@ -20,4 +20,4 @@
 SUBDIRS =
 libmtom_callback_la_SOURCES = mtom_callback.c mtom_skeleton.c
 libmtom_callback_la_LIBADD  =
-INCLUDES = @AXIS2INC@
+libmtom_callback_la_CPPFLAGS = @AXIS2INC@
diff --git a/samples/server/notify/Makefile.am b/samples/server/notify/Makefile.am
index 5c892ea..e094499 100644
--- a/samples/server/notify/Makefile.am
+++ b/samples/server/notify/Makefile.am
@@ -20,4 +20,4 @@
 SUBDIRS =
 libnotify_la_SOURCES = notify.c notify_skeleton.c
 libnotify_la_LIBADD  =
-INCLUDES = @AXIS2INC@
+libnotify_la_CPPFLAGS = @AXIS2INC@
diff --git a/samples/server/session/Makefile.am b/samples/server/session/Makefile.am
index 314b0fd..dfb7cb4 100644
--- a/samples/server/session/Makefile.am
+++ b/samples/server/session/Makefile.am
@@ -20,4 +20,4 @@
 SUBDIRS =
 libsession_la_SOURCES = session.c session_skeleton.c
 libsession_la_LIBADD  =
-INCLUDES = @AXIS2INC@
+libsession_la_CPPFLAGS = @AXIS2INC@
diff --git a/samples/server/sg_math/Makefile.am b/samples/server/sg_math/Makefile.am
index 3cd3eb9..733951b 100644
--- a/samples/server/sg_math/Makefile.am
+++ b/samples/server/sg_math/Makefile.am
@@ -22,4 +22,4 @@
 libsub_la_SOURCES = sub.c sub_skeleton.c
 libmul_la_SOURCES = mul.c mul_skeleton.c
 libdiv_la_SOURCES = div.c div_skeleton.c
-INCLUDES = @AXIS2INC@
+AM_CPPFLAGS = @AXIS2INC@
diff --git a/samples/server/version/Makefile.am b/samples/server/version/Makefile.am
index e7bcfb2..35ece1c 100644
--- a/samples/server/version/Makefile.am
+++ b/samples/server/version/Makefile.am
@@ -19,6 +19,6 @@
 SUBDIRS =
 libversion_la_SOURCES = version.c version_skel.c
 libversion_la_LIBADD  =
-INCLUDES = @AXIS2INC@
+libversion_la_CPPFLAGS = @AXIS2INC@
 EXTRA_DIST = services.xml version.h
 
diff --git a/samples/user_guide/clients/Makefile.am b/samples/user_guide/clients/Makefile.am
index 74a5701..a6adc9c 100644
--- a/samples/user_guide/clients/Makefile.am
+++ b/samples/user_guide/clients/Makefile.am
@@ -44,7 +44,7 @@
 echo_blocking_soap11_LDADD = $(LINK_FLAGS)
 echo_blocking_auth_LDADD = $(LINK_FLAGS)
 
-INCLUDES = @AXIS2INC@
+AM_CPPFLAGS = @AXIS2INC@
 
 EXTRA_DIST=echo_util.h echo_blocking_addr.mk echo_blocking.mk echo_non_blocking_dual.mk  echo_rest.mk echo_blocking_dual.mk echo_blocking_soap11.mk echo_non_blocking.mk echo_blocking_auth.mk
 
diff --git a/src/core/addr/Makefile.am b/src/core/addr/Makefile.am
index cbcdee1..d90d3c0 100644
--- a/src/core/addr/Makefile.am
+++ b/src/core/addr/Makefile.am
@@ -21,7 +21,7 @@
                             msg_info_headers.c
 
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/util/include \
-            -I$(top_srcdir)/axiom/include 
+libaxis2_addr_la_CPPFLAGS = -I$(top_srcdir)/include \
+							-I$(top_srcdir)/src/core/engine \
+							-I$(top_srcdir)/util/include \
+							-I$(top_srcdir)/axiom/include 
diff --git a/src/core/clientapi/Makefile.am b/src/core/clientapi/Makefile.am
index e60cfd0..a0e80a0 100644
--- a/src/core/clientapi/Makefile.am
+++ b/src/core/clientapi/Makefile.am
@@ -12,20 +12,20 @@
 # WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 # See the License for the specific language governing permissions and
 # limitations under the License.
-noinst_LTLIBRARIES = libaxis2_clientapi.la
-libaxis2_clientapi_la_SOURCES = async_result.c \
-                                callback.c \
-                                listener_manager.c \
-                                callback_recv.c \
-                                stub.c \
-				options.c \
-				op_client.c \
-				svc_client.c
-
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/src/core/deployment \
-            -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/util/include/platforms \
-            -I$(top_srcdir)/axiom/include \
-			-I$(top_srcdir)/neethi/include
+noinst_LTLIBRARIES = libaxis2_clientapi.la
+libaxis2_clientapi_la_SOURCES = async_result.c \
+								callback.c \
+								listener_manager.c \
+								callback_recv.c \
+								stub.c \
+								options.c \
+								op_client.c \
+								svc_client.c
+
+libaxis2_clientapi_la_CPPFLAGS = -I$(top_srcdir)/include \
+								 -I$(top_srcdir)/src/core/engine \
+								 -I$(top_srcdir)/src/core/deployment \
+								 -I$(top_srcdir)/util/include \
+								 -I$(top_srcdir)/util/include/platforms \
+								 -I$(top_srcdir)/axiom/include \
+								 -I$(top_srcdir)/neethi/include
diff --git a/src/core/context/Makefile.am b/src/core/context/Makefile.am
index efd9527..3061020 100644
--- a/src/core/context/Makefile.am
+++ b/src/core/context/Makefile.am
@@ -21,7 +21,7 @@
                             svc_grp_ctx.c \
                             conf_ctx.c
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/util/include \
-            -I$(top_srcdir)/axiom/include
+libaxis2_context_la_CPPFLAGS = -I$(top_srcdir)/include \
+							   -I$(top_srcdir)/src/core/engine \
+							   -I$(top_srcdir)/util/include \
+							   -I$(top_srcdir)/axiom/include
diff --git a/src/core/deployment/Makefile.am b/src/core/deployment/Makefile.am
index be1c03c..dc73ecf 100644
--- a/src/core/deployment/Makefile.am
+++ b/src/core/deployment/Makefile.am
@@ -41,12 +41,12 @@
                                 repos_listener.c \
                                 conf_init.c
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/description \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/src/core/phaseresolver \
-            -I$(top_srcdir)/src/core/deployment \
-            -I$(top_srcdir)/src/core/util \
-            -I$(top_srcdir)/axiom/include \
-            -I$(top_srcdir)/neethi/include \
-            -I$(top_srcdir)/util/include
+libaxis2_deployment_la_CPPFLAGS = -I$(top_srcdir)/include \
+								  -I$(top_srcdir)/src/core/description \
+								  -I$(top_srcdir)/src/core/engine \
+								  -I$(top_srcdir)/src/core/phaseresolver \
+								  -I$(top_srcdir)/src/core/deployment \
+								  -I$(top_srcdir)/src/core/util \
+								  -I$(top_srcdir)/axiom/include \
+								  -I$(top_srcdir)/neethi/include \
+								  -I$(top_srcdir)/util/include
diff --git a/src/core/description/Makefile.am b/src/core/description/Makefile.am
index fc47117..32210d4 100644
--- a/src/core/description/Makefile.am
+++ b/src/core/description/Makefile.am
@@ -30,9 +30,9 @@
 
 libaxis2_description_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/util/include \
-            -I$(top_srcdir)/axiom/include \
-            -I$(top_srcdir)/neethi/include
+libaxis2_description_la_CPPFLAGS = -I$(top_srcdir)/include \
+								   -I$(top_srcdir)/src/core/engine \
+								   -I$(top_srcdir)/util/include \
+								   -I$(top_srcdir)/axiom/include \
+								   -I$(top_srcdir)/neethi/include
 
diff --git a/src/core/engine/Makefile.am b/src/core/engine/Makefile.am
index 011d307..4f3c5d1 100644
--- a/src/core/engine/Makefile.am
+++ b/src/core/engine/Makefile.am
@@ -14,48 +14,49 @@
 # limitations under the License.
 lib_LTLIBRARIES=libaxis2_engine.la
 
-libaxis2_engine_la_SOURCES= ../transport/transport_receiver.c handler.c \
-				conf.c \
-                        	phase.c \
-                        	disp_checker.c \
-                        	addr_disp.c \
-                                rest_disp.c \
-                        	req_uri_disp.c \
-                        	disp.c \
-                        	soap_action_disp.c \
-                        	soap_body_disp.c \
-                        	ctx_handler.c \
-                        	engine.c
+libaxis2_engine_la_SOURCES= $(top_srcdir)/src/core/transport/transport_receiver.c \
+							handler.c \
+							conf.c \
+							phase.c \
+							disp_checker.c \
+							addr_disp.c \
+							rest_disp.c \
+							req_uri_disp.c \
+							disp.c \
+							soap_action_disp.c \
+							soap_body_disp.c \
+							ctx_handler.c \
+							engine.c
 
 libaxis2_engine_la_LDFLAGS = -version-info $(VERSION_NO)
 
 libaxis2_engine_la_LIBADD=$(top_builddir)/src/core/description/libaxis2_description.la \
-                          $(top_builddir)/src/core/receivers/libaxis2_receivers.la \
-	                  $(top_builddir)/src/core/deployment/libaxis2_deployment.la \
-					$(top_builddir)/src/core/context/libaxis2_context.la \
-					$(top_builddir)/src/core/addr/libaxis2_addr.la \
-					$(top_builddir)/src/core/clientapi/libaxis2_clientapi.la \
-					$(top_builddir)/src/core/phaseresolver/libaxis2_phaseresolver.la \
-					$(top_builddir)/src/core/util/libaxis2_core_utils.la \
-					$(top_builddir)/util/src/libaxutil.la \
-					$(top_builddir)/neethi/src/libneethi.la \
-					$(top_builddir)/axiom/src/om/libaxis2_axiom.la 
+						  $(top_builddir)/src/core/receivers/libaxis2_receivers.la \
+						  $(top_builddir)/src/core/deployment/libaxis2_deployment.la \
+						  $(top_builddir)/src/core/context/libaxis2_context.la \
+						  $(top_builddir)/src/core/addr/libaxis2_addr.la \
+						  $(top_builddir)/src/core/clientapi/libaxis2_clientapi.la \
+						  $(top_builddir)/src/core/phaseresolver/libaxis2_phaseresolver.la \
+						  $(top_builddir)/src/core/util/libaxis2_core_utils.la \
+						  $(top_builddir)/util/src/libaxutil.la \
+						  $(top_builddir)/neethi/src/libneethi.la \
+						  $(top_builddir)/axiom/src/om/libaxis2_axiom.la 
 libaxis2_engine_la_LIBADD+=$(top_builddir)/src/core/transport/http/common/libaxis2_http_common.la \
-			   $(top_builddir)/src/core/transport/http/util/libaxis2_http_util.la
+						   $(top_builddir)/src/core/transport/http/util/libaxis2_http_util.la
 
 
-INCLUDES =  -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/wsdl \
-            -I$(top_srcdir)/src/core/description \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/src/core/phaseresolver \
-            -I$(top_srcdir)/src/core/deployment \
-            -I$(top_srcdir)/src/core/context \
-            -I$(top_srcdir)/src/core/util \
-            -I$(top_srcdir)/src/core/clientapi \
-            -I$(top_srcdir)/util/include \
-            -I$(top_srcdir)/neethi/include \
-            -I$(top_srcdir)/axiom/include
+libaxis2_engine_la_CPPFLAGS =  -I$(top_srcdir)/include \
+							   -I$(top_srcdir)/src/wsdl \
+							   -I$(top_srcdir)/src/core/description \
+							   -I$(top_srcdir)/src/core/engine \
+							   -I$(top_srcdir)/src/core/phaseresolver \
+							   -I$(top_srcdir)/src/core/deployment \
+							   -I$(top_srcdir)/src/core/context \
+							   -I$(top_srcdir)/src/core/util \
+							   -I$(top_srcdir)/src/core/clientapi \
+							   -I$(top_srcdir)/util/include \
+							   -I$(top_srcdir)/neethi/include \
+							   -I$(top_srcdir)/axiom/include
 
 EXTRA_DIST=axis2_disp_checker.h
 
diff --git a/src/core/phaseresolver/Makefile.am b/src/core/phaseresolver/Makefile.am
index 39f0128..13c8f4f 100644
--- a/src/core/phaseresolver/Makefile.am
+++ b/src/core/phaseresolver/Makefile.am
@@ -17,7 +17,7 @@
 libaxis2_phaseresolver_la_SOURCES =	phase_holder.c \
                                 	phase_resolver.c
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/axiom/include	\
-            -I$(top_srcdir)/util/include
+libaxis2_phaseresolver_la_CPPFLAGS = -I$(top_srcdir)/include \
+									 -I$(top_srcdir)/src/core/engine \
+									 -I$(top_srcdir)/axiom/include	\
+									 -I$(top_srcdir)/util/include
diff --git a/src/core/receivers/Makefile.am b/src/core/receivers/Makefile.am
index b013cac..2f9016f 100644
--- a/src/core/receivers/Makefile.am
+++ b/src/core/receivers/Makefile.am
@@ -18,8 +18,8 @@
                                 raw_xml_in_out_msg_recv.c \
                                 svr_callback.c
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/src/core/util \
-            -I$(top_srcdir)/util/include	\
-            -I$(top_srcdir)/axiom/include
+libaxis2_receivers_la_CPPFLAGS = -I$(top_srcdir)/include \
+								 -I$(top_srcdir)/src/core/engine \
+								 -I$(top_srcdir)/src/core/util \
+								 -I$(top_srcdir)/util/include	\
+								 -I$(top_srcdir)/axiom/include
diff --git a/src/core/transport/amqp/receiver/Makefile.am b/src/core/transport/amqp/receiver/Makefile.am
index ce7b18b..a722da3 100644
--- a/src/core/transport/amqp/receiver/Makefile.am
+++ b/src/core/transport/amqp/receiver/Makefile.am
@@ -12,28 +12,28 @@
 # WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 # See the License for the specific language governing permissions and
 # limitations under the License.
-SUBDIRS = qpid_receiver
-
-lib_LTLIBRARIES = libaxis2_amqp_receiver.la
-
-libaxis2_amqp_receiver_la_SOURCES = axis2_amqp_receiver.c
-
-libaxis2_amqp_receiver_la_LIBADD = $(top_builddir)/util/src/libaxutil.la \
-								   $(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la \
-								   $(top_builddir)/src/core/transport/amqp/receiver/qpid_receiver/libaxis2_qpid_receiver.la
-
-libaxis2_amqp_receiver_la_LDFLAGS = -version-info $(VERSION_NO)
-
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport/amqp/util \
-	       -I$(top_srcdir)/src/core/transport/amqp/receiver \
-	       -I$(top_srcdir)/src/core/transport/amqp/sender/qpid_sender \
-	       -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include
-
+SUBDIRS = qpid_receiver
+
+lib_LTLIBRARIES = libaxis2_amqp_receiver.la
+
+libaxis2_amqp_receiver_la_SOURCES = axis2_amqp_receiver.c
+
+libaxis2_amqp_receiver_la_LIBADD = $(top_builddir)/util/src/libaxutil.la \
+								   $(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la \
+								   $(top_builddir)/src/core/transport/amqp/receiver/qpid_receiver/libaxis2_qpid_receiver.la
+
+libaxis2_amqp_receiver_la_LDFLAGS = -version-info $(VERSION_NO)
+
+libaxis2_amqp_receiver_la_CPPFLAGS = -I$(top_srcdir)/include \
+									 -I$(top_srcdir)/src/core/transport/amqp/util \
+									 -I$(top_srcdir)/src/core/transport/amqp/receiver \
+									 -I$(top_srcdir)/src/core/transport/amqp/sender/qpid_sender \
+									 -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver \
+									 -I$(top_srcdir)/src/core/description \
+									 -I$(top_srcdir)/src/core/context \
+									 -I$(top_srcdir)/src/core/phaseresolver \
+									 -I$(top_srcdir)/src/core/engine \
+									 -I$(top_srcdir)/src/core/deployment \
+									 -I$(top_srcdir)/util/include \
+									 -I$(top_srcdir)/axiom/include
+
diff --git a/src/core/transport/amqp/receiver/qpid_receiver/Makefile.am b/src/core/transport/amqp/receiver/qpid_receiver/Makefile.am
index 32c69ce..532fd21 100644
--- a/src/core/transport/amqp/receiver/qpid_receiver/Makefile.am
+++ b/src/core/transport/amqp/receiver/qpid_receiver/Makefile.am
@@ -12,32 +12,32 @@
 # WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 # See the License for the specific language governing permissions and
 # limitations under the License.
-SUBDIRS = request_processor
-
-lib_LTLIBRARIES = libaxis2_qpid_receiver.la
-
-libaxis2_qpid_receiver_la_SOURCES = axis2_qpid_receiver.cpp \
-									axis2_qpid_receiver_interface.cpp \
-									axis2_qpid_receiver_listener.cpp
-
-libaxis2_qpid_receiver_la_LIBADD = $(top_builddir)/util/src/libaxutil.la \
-								   $(QPID_HOME)/lib/libqpidclient.la \
-								   $(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la \
-								   $(top_builddir)/src/core/transport/amqp/receiver/qpid_receiver/request_processor/libaxis2_amqp_request_processor.la
-
-libaxis2_qpid_receiver_la_LDFLAGS = g++ -version-info $(VERSION_NO)
-
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver \
-	       -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver/request_processor \
-	       -I$(top_srcdir)/src/core/transport/amqp/util \
-	       -I$(top_srcdir)/src/core/transport/amqp/sender/qpid_sender \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include \
-		   -I$(QPID_HOME)/include
-
+SUBDIRS = request_processor
+
+lib_LTLIBRARIES = libaxis2_qpid_receiver.la
+
+libaxis2_qpid_receiver_la_SOURCES = axis2_qpid_receiver.cpp \
+									axis2_qpid_receiver_interface.cpp \
+									axis2_qpid_receiver_listener.cpp
+
+libaxis2_qpid_receiver_la_LIBADD = $(top_builddir)/util/src/libaxutil.la \
+								   $(QPID_HOME)/lib/libqpidclient.la \
+								   $(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la \
+								   $(top_builddir)/src/core/transport/amqp/receiver/qpid_receiver/request_processor/libaxis2_amqp_request_processor.la
+
+libaxis2_qpid_receiver_la_LDFLAGS = g++ -version-info $(VERSION_NO)
+
+libaxis2_qpid_receiver_la_CPPFLAGS = -I$(top_srcdir)/include \
+									 -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver \
+									 -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver/request_processor \
+									 -I$(top_srcdir)/src/core/transport/amqp/util \
+									 -I$(top_srcdir)/src/core/transport/amqp/sender/qpid_sender \
+									 -I$(top_srcdir)/src/core/description \
+									 -I$(top_srcdir)/src/core/context \
+									 -I$(top_srcdir)/src/core/phaseresolver \
+									 -I$(top_srcdir)/src/core/engine \
+									 -I$(top_srcdir)/src/core/deployment \
+									 -I$(top_srcdir)/util/include \
+									 -I$(top_srcdir)/axiom/include \
+									 -I$(QPID_HOME)/include
+
diff --git a/src/core/transport/amqp/receiver/qpid_receiver/request_processor/Makefile.am b/src/core/transport/amqp/receiver/qpid_receiver/request_processor/Makefile.am
index 095bce1..7f0dd14 100644
--- a/src/core/transport/amqp/receiver/qpid_receiver/request_processor/Makefile.am
+++ b/src/core/transport/amqp/receiver/qpid_receiver/request_processor/Makefile.am
@@ -12,23 +12,23 @@
 # WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 # See the License for the specific language governing permissions and
 # limitations under the License.
-lib_LTLIBRARIES = libaxis2_amqp_request_processor.la
-
-libaxis2_amqp_request_processor_la_SOURCES = axis2_amqp_request_processor.c
-
-libaxis2_amqp_request_processor_la_LIBADD = $(top_builddir)/util/src/libaxutil.la \
-											$(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la
-
-libaxis2_amqp_request_processor_la_LDFLAGS = -version-info $(VERSION_NO)
-
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver/request_processor \
-	       -I$(top_srcdir)/src/core/transport/amqp/util \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include
-
+lib_LTLIBRARIES = libaxis2_amqp_request_processor.la
+
+libaxis2_amqp_request_processor_la_SOURCES = axis2_amqp_request_processor.c
+
+libaxis2_amqp_request_processor_la_LIBADD = $(top_builddir)/util/src/libaxutil.la \
+											$(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la
+
+libaxis2_amqp_request_processor_la_LDFLAGS = -version-info $(VERSION_NO)
+
+libaxis2_amqp_request_processor_la_CPPFLAGS = -I$(top_srcdir)/include \
+											  -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver/request_processor \
+											  -I$(top_srcdir)/src/core/transport/amqp/util \
+											  -I$(top_srcdir)/src/core/description \
+											  -I$(top_srcdir)/src/core/context \
+											  -I$(top_srcdir)/src/core/phaseresolver \
+											  -I$(top_srcdir)/src/core/engine \
+											  -I$(top_srcdir)/src/core/deployment \
+											  -I$(top_srcdir)/util/include \
+											  -I$(top_srcdir)/axiom/include
+
diff --git a/src/core/transport/amqp/sender/Makefile.am b/src/core/transport/amqp/sender/Makefile.am
index 3a193fe..ed0ba6d 100644
--- a/src/core/transport/amqp/sender/Makefile.am
+++ b/src/core/transport/amqp/sender/Makefile.am
@@ -12,29 +12,29 @@
 # WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 # See the License for the specific language governing permissions and
 # limitations under the License.
-SUBDIRS = qpid_sender
-
-lib_LTLIBRARIES = libaxis2_amqp_sender.la
-
-libaxis2_amqp_sender_la_SOURCES = axis2_amqp_sender.c
-
-libaxis2_amqp_sender_la_LIBADD = $(top_builddir)/util/src/libaxutil.la \
-								 $(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la \
-								 $(top_builddir)/src/core/transport/amqp/sender/qpid_sender/libaxis2_qpid_sender.la
-
-libaxis2_amqp_sender_la_LDFLAGS = -version-info $(VERSION_NO)
-
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport/amqp/util \
-	       -I$(top_srcdir)/src/core/transport/amqp/receiver \
-	       -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver \
-	       -I$(top_srcdir)/src/core/transport/amqp/sender \
-	       -I$(top_srcdir)/src/core/transport/amqp/sender/qpid_sender \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include
-
+SUBDIRS = qpid_sender
+
+lib_LTLIBRARIES = libaxis2_amqp_sender.la
+
+libaxis2_amqp_sender_la_SOURCES = axis2_amqp_sender.c
+
+libaxis2_amqp_sender_la_LIBADD = $(top_builddir)/util/src/libaxutil.la \
+								 $(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la \
+								 $(top_builddir)/src/core/transport/amqp/sender/qpid_sender/libaxis2_qpid_sender.la
+
+libaxis2_amqp_sender_la_LDFLAGS = -version-info $(VERSION_NO)
+
+libaxis2_amqp_sender_la_CPPFLAGS = -I$(top_srcdir)/include \
+								   -I$(top_srcdir)/src/core/transport/amqp/util \
+								   -I$(top_srcdir)/src/core/transport/amqp/receiver \
+								   -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver \
+								   -I$(top_srcdir)/src/core/transport/amqp/sender \
+								   -I$(top_srcdir)/src/core/transport/amqp/sender/qpid_sender \
+								   -I$(top_srcdir)/src/core/description \
+								   -I$(top_srcdir)/src/core/context \
+								   -I$(top_srcdir)/src/core/phaseresolver \
+								   -I$(top_srcdir)/src/core/engine \
+								   -I$(top_srcdir)/src/core/deployment \
+								   -I$(top_srcdir)/util/include \
+								   -I$(top_srcdir)/axiom/include
+
diff --git a/src/core/transport/amqp/sender/qpid_sender/Makefile.am b/src/core/transport/amqp/sender/qpid_sender/Makefile.am
index 0027f52..fa3af26 100644
--- a/src/core/transport/amqp/sender/qpid_sender/Makefile.am
+++ b/src/core/transport/amqp/sender/qpid_sender/Makefile.am
@@ -12,26 +12,26 @@
 # WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 # See the License for the specific language governing permissions and
 # limitations under the License.
-lib_LTLIBRARIES = libaxis2_qpid_sender.la
-
-libaxis2_qpid_sender_la_SOURCES = axis2_qpid_sender.cpp \
-								  axis2_qpid_sender_interface.cpp
-
-libaxis2_qpid_sender_la_LIBADD = $(top_builddir)/util/src/libaxutil.la \
-								 $(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la \
-								 $(QPID_HOME)/lib/libqpidclient.la
-
-libaxis2_qpid_sender_la_LDFLAGS = g++ -version-info $(VERSION_NO)
-
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport/amqp/sender/qpid_sender \
-	       -I$(top_srcdir)/src/core/transport/amqp/util \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include \
-		   -I$(QPID_HOME)/include
-
+lib_LTLIBRARIES = libaxis2_qpid_sender.la
+
+libaxis2_qpid_sender_la_SOURCES = axis2_qpid_sender.cpp \
+								  axis2_qpid_sender_interface.cpp
+
+libaxis2_qpid_sender_la_LIBADD = $(top_builddir)/util/src/libaxutil.la \
+								 $(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la \
+								 $(QPID_HOME)/lib/libqpidclient.la
+
+libaxis2_qpid_sender_la_LDFLAGS = g++ -version-info $(VERSION_NO)
+
+libaxis2_qpid_sender_la_CPPFLAGS = -I$(top_srcdir)/include \
+								   -I$(top_srcdir)/src/core/transport/amqp/sender/qpid_sender \
+								   -I$(top_srcdir)/src/core/transport/amqp/util \
+								   -I$(top_srcdir)/src/core/description \
+								   -I$(top_srcdir)/src/core/context \
+								   -I$(top_srcdir)/src/core/phaseresolver \
+								   -I$(top_srcdir)/src/core/engine \
+								   -I$(top_srcdir)/src/core/deployment \
+								   -I$(top_srcdir)/util/include \
+								   -I$(top_srcdir)/axiom/include \
+								   -I$(QPID_HOME)/include
+
diff --git a/src/core/transport/amqp/server/axis2_amqp_server/Makefile.am b/src/core/transport/amqp/server/axis2_amqp_server/Makefile.am
index a22bb67..0827fc3 100644
--- a/src/core/transport/amqp/server/axis2_amqp_server/Makefile.am
+++ b/src/core/transport/amqp/server/axis2_amqp_server/Makefile.am
@@ -12,35 +12,33 @@
 # WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 # See the License for the specific language governing permissions and
 # limitations under the License.
-prgbindir = $(bindir)
-
-prgbin_PROGRAMS = axis2_amqp_server
-
-AM_CFLAGS = -g 
-
-axis2_amqp_server_SOURCES = axis2_amqp_server.c
-
-axis2_amqp_server_LDADD = $(LDFLAGS) \
-			     		  $(top_builddir)/axiom/src/om/libaxis2_axiom.la \
-						  $(top_builddir)/util/src/libaxutil.la \
-						  $(top_builddir)/axiom/src/parser/$(WRAPPER_DIR)/libaxis2_parser.la \
-						  $(top_builddir)/src/core/description/libaxis2_description.la \
-						  $(top_builddir)/src/core/deployment/libaxis2_deployment.la \
-						  $(top_builddir)/src/core/context/libaxis2_context.la \
-						  $(top_builddir)/src/core/clientapi/libaxis2_clientapi.la \
-						  $(top_builddir)/src/core/engine/libaxis2_engine.la \
-						  $(top_builddir)/neethi/src/libneethi.la \
-						  $(top_builddir)/src/core/transport/amqp/receiver/libaxis2_amqp_receiver.la \
-						  $(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la
-                    
-INCLUDES = -I$(top_srcdir)/include \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/deploymenti \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/transport/amqp/receiver \
-           -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver \
-           -I$(top_srcdir)/src/core/transport/amqp/util \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include
+prgbindir = $(bindir)
+
+prgbin_PROGRAMS = axis2_amqp_server
+
+axis2_amqp_server_SOURCES = axis2_amqp_server.c
+
+axis2_amqp_server_LDADD = $(LDFLAGS) \
+			     		  $(top_builddir)/axiom/src/om/libaxis2_axiom.la \
+						  $(top_builddir)/util/src/libaxutil.la \
+						  $(top_builddir)/axiom/src/parser/$(WRAPPER_DIR)/libaxis2_parser.la \
+						  $(top_builddir)/src/core/description/libaxis2_description.la \
+						  $(top_builddir)/src/core/deployment/libaxis2_deployment.la \
+						  $(top_builddir)/src/core/context/libaxis2_context.la \
+						  $(top_builddir)/src/core/clientapi/libaxis2_clientapi.la \
+						  $(top_builddir)/src/core/engine/libaxis2_engine.la \
+						  $(top_builddir)/neethi/src/libneethi.la \
+						  $(top_builddir)/src/core/transport/amqp/receiver/libaxis2_amqp_receiver.la \
+						  $(top_builddir)/src/core/transport/amqp/util/libaxis2_amqp_util.la
+                    
+axis2_amqp_server_CPPFLAGS = -I$(top_srcdir)/include \
+							 -I$(top_srcdir)/src/core/description \
+							 -I$(top_srcdir)/src/core/context \
+							 -I$(top_srcdir)/src/core/deploymenti \
+							 -I$(top_srcdir)/src/core/phaseresolver \
+							 -I$(top_srcdir)/src/core/engine \
+							 -I$(top_srcdir)/src/core/transport/amqp/receiver \
+							 -I$(top_srcdir)/src/core/transport/amqp/receiver/qpid_receiver \
+							 -I$(top_srcdir)/src/core/transport/amqp/util \
+							 -I$(top_srcdir)/util/include \
+							 -I$(top_srcdir)/axiom/include
diff --git a/src/core/transport/amqp/util/Makefile.am b/src/core/transport/amqp/util/Makefile.am
index 18b0b53..f4ac21d 100644
--- a/src/core/transport/amqp/util/Makefile.am
+++ b/src/core/transport/amqp/util/Makefile.am
@@ -20,13 +20,13 @@
 
 libaxis2_amqp_util_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport/amqp/util \
-	       -I$(top_srcdir)/src/core/transport/amqp/sender/qpid_sender \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include
+libaxis2_amqp_util_la_CPPFLAGS = -I$(top_srcdir)/include \
+								 -I$(top_srcdir)/src/core/transport/amqp/util \
+								 -I$(top_srcdir)/src/core/transport/amqp/sender/qpid_sender \
+								 -I$(top_srcdir)/src/core/description \
+								 -I$(top_srcdir)/src/core/context \
+								 -I$(top_srcdir)/src/core/engine \
+								 -I$(top_srcdir)/src/core/deployment \
+								 -I$(top_srcdir)/util/include \
+								 -I$(top_srcdir)/axiom/include
 
diff --git a/src/core/transport/http/common/Makefile.am b/src/core/transport/http/common/Makefile.am
index 35da8ce..81098c5 100644
--- a/src/core/transport/http/common/Makefile.am
+++ b/src/core/transport/http/common/Makefile.am
@@ -31,13 +31,13 @@
 
 libaxis2_http_common_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport\
-	       -I$(top_srcdir)/src/core/transport/http \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include
+libaxis2_http_common_la_CPPFLAGS = -I$(top_srcdir)/include \
+								   -I$(top_srcdir)/src/core/transport\
+								   -I$(top_srcdir)/src/core/transport/http \
+								   -I$(top_srcdir)/src/core/description \
+								   -I$(top_srcdir)/src/core/context \
+								   -I$(top_srcdir)/src/core/phaseresolver \
+								   -I$(top_srcdir)/src/core/engine \
+								   -I$(top_srcdir)/src/core/deployment \
+								   -I$(top_srcdir)/util/include \
+								   -I$(top_srcdir)/axiom/include
diff --git a/src/core/transport/http/receiver/Makefile.am b/src/core/transport/http/receiver/Makefile.am
index c5d1245..5737c01 100644
--- a/src/core/transport/http/receiver/Makefile.am
+++ b/src/core/transport/http/receiver/Makefile.am
@@ -23,13 +23,13 @@
 
 libaxis2_http_receiver_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport\
-	       -I$(top_srcdir)/src/core/transport/http \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include
+libaxis2_http_receiver_la_CPPFLAGS = -I$(top_srcdir)/include \
+									 -I$(top_srcdir)/src/core/transport\
+									 -I$(top_srcdir)/src/core/transport/http \
+									 -I$(top_srcdir)/src/core/description \
+									 -I$(top_srcdir)/src/core/context \
+									 -I$(top_srcdir)/src/core/phaseresolver \
+									 -I$(top_srcdir)/src/core/engine \
+									 -I$(top_srcdir)/src/core/deployment \
+									 -I$(top_srcdir)/util/include \
+									 -I$(top_srcdir)/axiom/include
diff --git a/src/core/transport/http/sender/Makefile.am b/src/core/transport/http/sender/Makefile.am
index 92f399d..b84ce74 100644
--- a/src/core/transport/http/sender/Makefile.am
+++ b/src/core/transport/http/sender/Makefile.am
@@ -57,22 +57,22 @@
 
 libaxis2_http_sender_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport\
-           -I$(top_srcdir)/src/core/transport/http \
-           -I$(top_srcdir)/src/core/transport/http/sender/libcurl \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include \
-		   $(SSL_INC)
+libaxis2_http_sender_la_CPPFLAGS = -I$(top_srcdir)/include \
+								   -I$(top_srcdir)/src/core/transport\
+								   -I$(top_srcdir)/src/core/transport/http \
+								   -I$(top_srcdir)/src/core/transport/http/sender/libcurl \
+								   -I$(top_srcdir)/src/core/description \
+								   -I$(top_srcdir)/src/core/context \
+								   -I$(top_srcdir)/src/core/phaseresolver \
+								   -I$(top_srcdir)/src/core/engine \
+								   -I$(top_srcdir)/src/core/deployment \
+								   -I$(top_srcdir)/util/include \
+								   -I$(top_srcdir)/axiom/include \
+								   $(SSL_INC)
 
 
 if AXIS2_JSON_ENABLED
 libaxis2_http_sender_la_SOURCES += axis2_json_writer.c
 libaxis2_http_sender_la_LIBADD += $(JSON_LIBS)
-INCLUDES += $(JSON_CFLAGS)
+libaxis2_http_sender_la_CPPFLAGS += $(JSON_CFLAGS)
 endif
diff --git a/src/core/transport/http/sender/ntlm/default/Makefile.am b/src/core/transport/http/sender/ntlm/default/Makefile.am
index 9636c1c..c856127 100644
--- a/src/core/transport/http/sender/ntlm/default/Makefile.am
+++ b/src/core/transport/http/sender/ntlm/default/Makefile.am
@@ -20,5 +20,5 @@
 
 libaxis2_ntlm_la_LIBADD =  $(top_builddir)/util/src/libaxutil.la
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/util/include
+libaxis2_ntlm_la_CPPFLAGS = -I$(top_srcdir)/include \
+							-I$(top_srcdir)/util/include
diff --git a/src/core/transport/http/sender/ntlm/heimdal/Makefile.am b/src/core/transport/http/sender/ntlm/heimdal/Makefile.am
index 9f3f310..9c19988 100644
--- a/src/core/transport/http/sender/ntlm/heimdal/Makefile.am
+++ b/src/core/transport/http/sender/ntlm/heimdal/Makefile.am
@@ -24,6 +24,6 @@
 #libaxis2_ntlm_la_LDFLAGS = -version-info $(VERSION_NO)
 
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/util/include \
-			@NTLM_CFLAGS@
+libaxis2_ntlm_la_CPPFLAGS = -I$(top_srcdir)/include \
+							-I$(top_srcdir)/util/include \
+							@NTLM_CFLAGS@
diff --git a/src/core/transport/http/sender/ntlm/libntlm/Makefile.am b/src/core/transport/http/sender/ntlm/libntlm/Makefile.am
index 9d3e551..54307dd 100644
--- a/src/core/transport/http/sender/ntlm/libntlm/Makefile.am
+++ b/src/core/transport/http/sender/ntlm/libntlm/Makefile.am
@@ -24,6 +24,6 @@
 #libaxis2_ntlm_la_LDFLAGS = -version-info $(VERSION_NO)
 
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/util/include \
-			@NTLM_CFLAGS@
+libaxis2_ntlm_la_CPPFLAGS = -I$(top_srcdir)/include \
+							-I$(top_srcdir)/util/include \
+							@NTLM_CFLAGS@
diff --git a/src/core/transport/http/sender/ntlm/test/Makefile.am b/src/core/transport/http/sender/ntlm/test/Makefile.am
index 3967214..24ba910 100644
--- a/src/core/transport/http/sender/ntlm/test/Makefile.am
+++ b/src/core/transport/http/sender/ntlm/test/Makefile.am
@@ -16,14 +16,17 @@
 SUBDIRS = mock_server
 noinst_PROGRAMS = test_ntlm mock_client
 check_PROGRAMS = test_ntlm mock_client
-AM_CFLAGS = -g -O2
 test_ntlm_SOURCES = client.c
 mock_client_SOURCES = mock_client.c
 
 LINK_FLAGS   =	$(top_builddir)/src/core/transport/http/sender/ntlm/$(NTLM_WRAPPER_DIR)/libaxis2_ntlm.la \
 					$(top_builddir)/util/src/libaxutil.la
 
+PREPROCESSOR_FLAGS = -I$(top_srcdir)/include \
+					 -I$(top_srcdir)/util/include
+
 test_ntlm_LDADD   =	$(LINK_FLAGS)
 mock_client_LDADD   =	$(LINK_FLAGS)
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/util/include
+
+test_ntlm_CPPFLAGS   =	$(PREPROCESSOR_FLAGS)
+mock_client_CPPFLAGS   =	$(PREPROCESSOR_FLAGS)
diff --git a/src/core/transport/http/sender/ntlm/test/mock_server/Makefile.am b/src/core/transport/http/sender/ntlm/test/mock_server/Makefile.am
index 3b958d6..00906ea 100644
--- a/src/core/transport/http/sender/ntlm/test/mock_server/Makefile.am
+++ b/src/core/transport/http/sender/ntlm/test/mock_server/Makefile.am
@@ -16,10 +16,9 @@
 noinst_PROGRAMS = mock_server
 check_PROGRAMS = mock_server
 SUBDIRS =
-AM_CFLAGS = -g -O2
 mock_server_SOURCES = mock_server.c
 
 mock_server_LDADD   = $(top_builddir)/util/src/libaxutil.la
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/util/include
+mock_server_CPPFLAGS = -I$(top_srcdir)/include \
+					   -I$(top_srcdir)/util/include
diff --git a/src/core/transport/http/server/CGI/Makefile.am b/src/core/transport/http/server/CGI/Makefile.am
index 597d4d6..6a1e117 100644
--- a/src/core/transport/http/server/CGI/Makefile.am
+++ b/src/core/transport/http/server/CGI/Makefile.am
@@ -15,7 +15,6 @@
 prgbindir=$(bindir)
 prgbin_PROGRAMS = axis2.cgi
 SUBDIRS =
-AM_CFLAGS = -g
 axis2_cgi_SOURCES = axis2_cgi_main.c \
 							axis2_cgi_out_transport_info.c \
 							axis2_cgi_stream.c
@@ -35,11 +34,11 @@
 			     $(top_builddir)/neethi/src/libneethi.la \
 			     $(top_builddir)/src/core/transport/http/receiver/libaxis2_http_receiver.la
                     
-INCLUDES =  -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/description\
-            -I$(top_srcdir)/src/core/context \
-            -I$(top_srcdir)/src/core/deployment\
-            -I$(top_srcdir)/src/core/phaseresolver \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/util/include \
-            -I$(top_srcdir)/axiom/include
+axis2_cgi_CPPFLAGS =  -I$(top_srcdir)/include \
+					  -I$(top_srcdir)/src/core/description\
+					  -I$(top_srcdir)/src/core/context \
+					  -I$(top_srcdir)/src/core/deployment\
+					  -I$(top_srcdir)/src/core/phaseresolver \
+					  -I$(top_srcdir)/src/core/engine \
+					  -I$(top_srcdir)/util/include \
+					  -I$(top_srcdir)/axiom/include
diff --git a/src/core/transport/http/server/apache2/Makefile.am b/src/core/transport/http/server/apache2/Makefile.am
index 72ecc0a..ae53be2 100644
--- a/src/core/transport/http/server/apache2/Makefile.am
+++ b/src/core/transport/http/server/apache2/Makefile.am
@@ -18,7 +18,7 @@
                        apache2_out_transport_info.c\
                        apache2_worker.c
 
-AM_CFLAGS = -DLINUX=2 -D_REENTRANT -D_XOPEN_SOURCE=500 -D_BSD_SOURCE -D_SVID_SOURCE -D_GNU_SOURCE
+libmod_axis2_la_CFLAGS = -DLINUX=2 -D_REENTRANT -D_XOPEN_SOURCE=500 -D_BSD_SOURCE -D_SVID_SOURCE -D_GNU_SOURCE
 
 libmod_axis2_la_LIBADD   = $(LDFLAGS) \
 		     $(top_builddir)/axiom/src/om/libaxis2_axiom.la \
@@ -30,17 +30,17 @@
 
 libmod_axis2_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport/http \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/axiom/include\
-           -I$(top_srcdir)/util/include\
-            @APACHE2INC@ \
-            @APRINC@
+libmod_axis2_la_CPPFLAGS = -I$(top_srcdir)/include \
+						   -I$(top_srcdir)/src/core/transport/http \
+						   -I$(top_srcdir)/src/core/description \
+						   -I$(top_srcdir)/src/core/context \
+						   -I$(top_srcdir)/src/core/phaseresolver \
+						   -I$(top_srcdir)/src/core/engine \
+						   -I$(top_srcdir)/src/core/deployment \
+						   -I$(top_srcdir)/axiom/include\
+						   -I$(top_srcdir)/util/include\
+						   @APACHE2INC@ \
+						   @APRINC@
 
 EXTRA_DIST=axis2_apache2_worker.h apache2_stream.h axis2_apache2_out_transport_info.h
 
diff --git a/src/core/transport/http/server/simple_axis2_server/Makefile.am b/src/core/transport/http/server/simple_axis2_server/Makefile.am
index b1762a8..ced245b 100644
--- a/src/core/transport/http/server/simple_axis2_server/Makefile.am
+++ b/src/core/transport/http/server/simple_axis2_server/Makefile.am
@@ -15,7 +15,6 @@
 prgbindir=$(bindir)
 prgbin_PROGRAMS = axis2_http_server
 SUBDIRS =
-AM_CFLAGS = -g 
 axis2_http_server_SOURCES = http_server_main.c
 
 axis2_http_server_LDADD   =  $(LDFLAGS) \
@@ -32,12 +31,12 @@
 			     $(top_builddir)/src/core/transport/http/sender/libaxis2_http_sender.la \
 			     $(top_builddir)/src/core/transport/http/receiver/libaxis2_http_receiver.la \
 			     $(top_builddir)/neethi/src/libneethi.la
-                    
-INCLUDES =  -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/description\
-            -I$(top_srcdir)/src/core/context \
-            -I$(top_srcdir)/src/core/deployment\
-            -I$(top_srcdir)/src/core/phaseresolver \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/util/include \
-            -I$(top_srcdir)/axiom/include
+
+axis2_http_server_CPPFLAGS =  -I$(top_srcdir)/include \
+							  -I$(top_srcdir)/src/core/description\
+							  -I$(top_srcdir)/src/core/context \
+							  -I$(top_srcdir)/src/core/deployment\
+							  -I$(top_srcdir)/src/core/phaseresolver \
+							  -I$(top_srcdir)/src/core/engine \
+							  -I$(top_srcdir)/util/include \
+							  -I$(top_srcdir)/axiom/include
diff --git a/src/core/transport/http/util/Makefile.am b/src/core/transport/http/util/Makefile.am
index 2f77750..81b920d 100644
--- a/src/core/transport/http/util/Makefile.am
+++ b/src/core/transport/http/util/Makefile.am
@@ -22,13 +22,13 @@
 			$(top_builddir)/axiom/src/om/libaxis2_axiom.la 
 
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/util/include \
-            -I$(top_srcdir)/axiom/include
+libaxis2_http_util_la_CPPFLAGS = -I$(top_srcdir)/include \
+								 -I$(top_srcdir)/src/core/engine \
+								 -I$(top_srcdir)/util/include \
+								 -I$(top_srcdir)/axiom/include
 
 if AXIS2_JSON_ENABLED
 libaxis2_http_util_la_SOURCES += axis2_json_reader.c
 libaxis2_http_util_la_LIBADD += $(JSON_LIBS)
-INCLUDES += $(JSON_CFLAGS)
+libaxis2_http_util_la_CPPFLAGS += $(JSON_CFLAGS)
 endif
diff --git a/src/core/transport/tcp/receiver/Makefile.am b/src/core/transport/tcp/receiver/Makefile.am
index 3c60483..49548dd 100644
--- a/src/core/transport/tcp/receiver/Makefile.am
+++ b/src/core/transport/tcp/receiver/Makefile.am
@@ -25,13 +25,13 @@
 
 libaxis2_tcp_receiver_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-	       -I$(top_srcdir)/src/core/transport\
-	       -I$(top_srcdir)/src/core/transport/tcp \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-           -I$(top_srcdir)/axiom/include
+libaxis2_tcp_receiver_la_CPPFLAGS = -I$(top_srcdir)/include \
+									-I$(top_srcdir)/src/core/transport\
+									-I$(top_srcdir)/src/core/transport/tcp \
+									-I$(top_srcdir)/src/core/description \
+									-I$(top_srcdir)/src/core/context \
+									-I$(top_srcdir)/src/core/phaseresolver \
+									-I$(top_srcdir)/src/core/engine \
+									-I$(top_srcdir)/src/core/deployment \
+									-I$(top_srcdir)/util/include \
+									-I$(top_srcdir)/axiom/include
diff --git a/src/core/transport/tcp/sender/Makefile.am b/src/core/transport/tcp/sender/Makefile.am
index f79940a..41972b8 100644
--- a/src/core/transport/tcp/sender/Makefile.am
+++ b/src/core/transport/tcp/sender/Makefile.am
@@ -26,15 +26,15 @@
 
 libaxis2_tcp_sender_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-		   -I$(top_srcdir)/src/core/transport\
-           -I$(top_srcdir)/src/core/transport/tcp \
-           -I$(top_srcdir)/src/core/transport/tcp/sender/libcurl \
-           -I$(top_srcdir)/src/core/description \
-           -I$(top_srcdir)/src/core/context \
-           -I$(top_srcdir)/src/core/phaseresolver \
-           -I$(top_srcdir)/src/core/engine \
-           -I$(top_srcdir)/src/core/deployment \
-           -I$(top_srcdir)/util/include \
-		   -I$(top_srcdir)/src/core/transport/tcp \
-           -I$(top_srcdir)/axiom/include
+libaxis2_tcp_sender_la_CPPFLAGS = -I$(top_srcdir)/include \
+								  -I$(top_srcdir)/src/core/transport\
+								  -I$(top_srcdir)/src/core/transport/tcp \
+								  -I$(top_srcdir)/src/core/transport/tcp/sender/libcurl \
+								  -I$(top_srcdir)/src/core/description \
+								  -I$(top_srcdir)/src/core/context \
+								  -I$(top_srcdir)/src/core/phaseresolver \
+								  -I$(top_srcdir)/src/core/engine \
+								  -I$(top_srcdir)/src/core/deployment \
+								  -I$(top_srcdir)/util/include \
+								  -I$(top_srcdir)/src/core/transport/tcp \
+								  -I$(top_srcdir)/axiom/include
diff --git a/src/core/transport/tcp/server/simple_tcp_server/Makefile.am b/src/core/transport/tcp/server/simple_tcp_server/Makefile.am
index 5a56dae..4dba402 100644
--- a/src/core/transport/tcp/server/simple_tcp_server/Makefile.am
+++ b/src/core/transport/tcp/server/simple_tcp_server/Makefile.am
@@ -15,7 +15,6 @@
 prgbindir=$(bindir)
 prgbin_PROGRAMS = axis2_tcp_server
 SUBDIRS =
-AM_CFLAGS = -g 
 axis2_tcp_server_SOURCES = tcp_server_main.c 
 
 axis2_tcp_server_LDADD   =  $(LDFLAGS) \
@@ -32,12 +31,12 @@
 			     $(top_builddir)/src/core/transport/tcp/receiver/libaxis2_tcp_receiver.la \
 			     $(top_builddir)/neethi/src/libneethi.la
 
-INCLUDES =  -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/description\
-            -I$(top_srcdir)/src/core/context \
-            -I$(top_srcdir)/src/core/deployment\
-            -I$(top_srcdir)/src/core/phaseresolver \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/util/include \
-            -I$(top_srcdir)/src/core/transport/tcp/ \
-            -I$(top_srcdir)/axiom/include
+axis2_tcp_server_CPPFLAGS =  -I$(top_srcdir)/include \
+							 -I$(top_srcdir)/src/core/description\
+							 -I$(top_srcdir)/src/core/context \
+							 -I$(top_srcdir)/src/core/deployment\
+							 -I$(top_srcdir)/src/core/phaseresolver \
+							 -I$(top_srcdir)/src/core/engine \
+							 -I$(top_srcdir)/util/include \
+							 -I$(top_srcdir)/src/core/transport/tcp/ \
+							 -I$(top_srcdir)/axiom/include
diff --git a/src/core/util/Makefile.am b/src/core/util/Makefile.am
index cfc362e..2ff4be6 100644
--- a/src/core/util/Makefile.am
+++ b/src/core/util/Makefile.am
@@ -17,7 +17,7 @@
 
 libaxis2_core_utils_la_SOURCES =	core_utils.c
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/util/include \
-            -I$(top_srcdir)/axiom/include
+libaxis2_core_utils_la_CPPFLAGS = -I$(top_srcdir)/include \
+								  -I$(top_srcdir)/src/core/engine \
+								  -I$(top_srcdir)/util/include \
+								  -I$(top_srcdir)/axiom/include
diff --git a/src/modules/mod_addr/Makefile.am b/src/modules/mod_addr/Makefile.am
index c49e3fd..fa5cb33 100644
--- a/src/modules/mod_addr/Makefile.am
+++ b/src/modules/mod_addr/Makefile.am
@@ -26,11 +26,11 @@
 
 libaxis2_mod_addr_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/description \
-            -I$(top_srcdir)/src/core/context \
-            -I$(top_srcdir)/src/core/phaseresolver \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/src/core/deployment \
-            -I$(top_srcdir)/util/include \
-            -I$(top_srcdir)/axiom/include
+libaxis2_mod_addr_la_CPPFLAGS = -I$(top_srcdir)/include \
+								-I$(top_srcdir)/src/core/description \
+								-I$(top_srcdir)/src/core/context \
+								-I$(top_srcdir)/src/core/phaseresolver \
+								-I$(top_srcdir)/src/core/engine \
+								-I$(top_srcdir)/src/core/deployment \
+								-I$(top_srcdir)/util/include \
+								-I$(top_srcdir)/axiom/include
diff --git a/src/modules/mod_log/Makefile.am b/src/modules/mod_log/Makefile.am
index 949d18a..c4d7b1c 100644
--- a/src/modules/mod_log/Makefile.am
+++ b/src/modules/mod_log/Makefile.am
@@ -27,11 +27,11 @@
 
 libaxis2_mod_log_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include \
-            -I$(top_srcdir)/src/core/description \
-            -I$(top_srcdir)/src/core/context \
-            -I$(top_srcdir)/src/core/phaseresolver \
-            -I$(top_srcdir)/src/core/engine \
-            -I$(top_srcdir)/src/core/deployment \
-            -I$(top_srcdir)/util/include\
-            -I$(top_srcdir)/axiom/include
+libaxis2_mod_log_la_CPPFLAGS = -I$(top_srcdir)/include \
+							   -I$(top_srcdir)/src/core/description \
+							   -I$(top_srcdir)/src/core/context \
+							   -I$(top_srcdir)/src/core/phaseresolver \
+							   -I$(top_srcdir)/src/core/engine \
+							   -I$(top_srcdir)/src/core/deployment \
+							   -I$(top_srcdir)/util/include\
+							   -I$(top_srcdir)/axiom/include
diff --git a/test/itest/whitemesa/round1/Makefile.am b/test/itest/whitemesa/round1/Makefile.am
index 4abc366..cf7ff20 100644
--- a/test/itest/whitemesa/round1/Makefile.am
+++ b/test/itest/whitemesa/round1/Makefile.am
@@ -24,7 +24,7 @@
 					$(top_builddir)/src/core/transport/http/receiver/libaxis2_http_receiver.la \
 					$(top_builddir)/src/core/transport/http/common/libaxis2_http_common.la
 
-INCLUDES = -I$(top_builddir)/include \
-            -I ../../../../util/include \
-            -I ../../../../axiom/include
+rount1_CPPFLAGS = -I$(top_builddir)/include \
+				  -I ../../../../util/include \
+				  -I ../../../../axiom/include
 
diff --git a/test/itest/whitemesa/round2/Makefile.am b/test/itest/whitemesa/round2/Makefile.am
index e346950..7db195c 100644
--- a/test/itest/whitemesa/round2/Makefile.am
+++ b/test/itest/whitemesa/round2/Makefile.am
@@ -23,7 +23,7 @@
 					$(top_builddir)/modules/core/transport/http/sender/libaxis2_http_sender.la \
 					$(top_builddir)/modules/core/transport/http/receiver/libaxis2_http_receiver.la
 
-INCLUDES = -I$(top_builddir)/include \
-           -I ../../../../util/include \
-            -I ../../../../axiom/include
+round2_CPPFLAGS = -I$(top_builddir)/include \
+				  -I ../../../../util/include \
+				  -I ../../../../axiom/include
 
diff --git a/tools/md5/src/Makefile.am b/tools/md5/src/Makefile.am
index 391e006..01f2112 100644
--- a/tools/md5/src/Makefile.am
+++ b/tools/md5/src/Makefile.am
@@ -21,7 +21,7 @@
 md5_LDADD =  \
 			 $(top_builddir)/util/src/libaxutil.la
 
-INCLUDES = -I$(top_src)/include \
-		   -I $(top_srcdir)/util/include \
-		   -I $(top_srcdir)/tools/md5/include
+md5_CPPFLAGS = -I$(top_src)/include \
+			   -I $(top_srcdir)/util/include \
+			   -I $(top_srcdir)/tools/md5/include
 
diff --git a/tools/tcpmon/src/Makefile.am b/tools/tcpmon/src/Makefile.am
index ac88e9d..76f8c7b 100644
--- a/tools/tcpmon/src/Makefile.am
+++ b/tools/tcpmon/src/Makefile.am
@@ -26,9 +26,9 @@
 			 $(top_builddir)//axiom/src/om/libaxis2_axiom.la \
 			 $(top_builddir)/axiom/src/parser/$(WRAPPER_DIR)/libaxis2_parser.la
 
-INCLUDES = -I$(top_srcdir)/tools/tcpmon/include \
-		   -I $(top_srcdir)/util/include \
-		   -I $(top_srcdir)/axiom/include \
-		   -I $(top_srcdir)/include 
+tcpmon_CPPFLAGS = -I$(top_srcdir)/tools/tcpmon/include \
+				  -I $(top_srcdir)/util/include \
+				  -I $(top_srcdir)/axiom/include \
+				  -I $(top_srcdir)/include 
 
 EXTRA_DIST=tcpmon_entry_local.h tcpmon_session_local.h
diff --git a/tools/tcpmon/test/unit/Makefile.am b/tools/tcpmon/test/unit/Makefile.am
index 3b4eacd..3193b62 100644
--- a/tools/tcpmon/test/unit/Makefile.am
+++ b/tools/tcpmon/test/unit/Makefile.am
@@ -27,7 +27,7 @@
                      $(NULL)
 
 
-INCLUDES = -I${CUTEST_HOME}/include \
-           -I$(top_builddir)/include \
-		   -I ../../../../util/include \
-           $(NULL)
+tcpmon_unit_test_suite_CPPFLAGS = -I${CUTEST_HOME}/include \
+								  -I$(top_builddir)/include \
+								  -I ../../../../util/include \
+								  $(NULL)
diff --git a/util/src/Makefile.am b/util/src/Makefile.am
index e1a92a6..8a6998a 100644
--- a/util/src/Makefile.am
+++ b/util/src/Makefile.am
@@ -60,6 +60,6 @@
 
 libaxutil_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = -I$(top_srcdir)/include
+libaxutil_la_CPPFLAGS = -I$(top_srcdir)/include
 
 EXTRA_DIST=platforms/windows string_util.c
diff --git a/util/src/minizip/Makefile.am b/util/src/minizip/Makefile.am
index 0c65b27..91c8c5b 100644
--- a/util/src/minizip/Makefile.am
+++ b/util/src/minizip/Makefile.am
@@ -21,8 +21,8 @@
 
 libaxis2_minizip_la_LDFLAGS = -version-info $(VERSION_NO)
 
-INCLUDES = 	-I$(top_srcdir)/include \
-            -I$(top_srcdir)/platforms
+libaxis2_minizip_la_CPPFLAGS = 	-I$(top_srcdir)/include \
+								-I$(top_srcdir)/platforms
 
 EXTRA_DIST=	axis2_archive_extract.h \
 			axis2_crypt.h  \
diff --git a/util/src/platforms/unix/Makefile.am b/util/src/platforms/unix/Makefile.am
index a4fe83c..85ef147 100644
--- a/util/src/platforms/unix/Makefile.am
+++ b/util/src/platforms/unix/Makefile.am
@@ -17,6 +17,6 @@
 libaxis2_unix_la_SOURCES = uuid_gen_unix.c\
                            thread_unix.c date_time_util_unix.c 
 
-INCLUDES = -I$(top_srcdir)/include \
-           -I$(top_srcdir)/include/platforms \
-           -I$(top_srcdir)/include/platforms/unix
+libaxis2_unix_la_CPPFLAGS = -I$(top_srcdir)/include \
+							-I$(top_srcdir)/include/platforms \
+							-I$(top_srcdir)/include/platforms/unix
diff --git a/util/test/allocator/Makefile.am b/util/test/allocator/Makefile.am
index 2ce51fb..72be80b 100644
--- a/util/test/allocator/Makefile.am
+++ b/util/test/allocator/Makefile.am
@@ -23,9 +23,9 @@
 					$(top_builddir)/$(GTEST)/libgtest_main.a
 
 
-INCLUDES = -I$(top_srcdir)/include \
-			-I ../../../axiom/include \
-			-I ../../../include \
-			-I $(GTEST_DIR)/include
+allocator_test_CPPFLAGS = -I$(top_srcdir)/include \
+						  -I ../../../axiom/include \
+						  -I ../../../include \
+						  -I $(GTEST_DIR)/include