diff --git a/DEVELOPERS-HINTS b/DEVELOPERS-HINTS
index 2feeaf4365b..78df7e54c56 100644
--- a/DEVELOPERS-HINTS
+++ b/DEVELOPERS-HINTS
@@ -239,7 +239,6 @@ Note: these directories will ultimately get moved into their
 respective dlls.
 
 	misc/			- KERNEL registry 
-	controls/		- USER built-in widgets
 	windows/		- USER window management
 
 
diff --git a/configure b/configure
index 2c09cb84d0d..3ca37502b6e 100755
--- a/configure
+++ b/configure
@@ -19905,8 +19905,6 @@ esac
 
 
 
-          ac_config_commands="$ac_config_commands controls"
-
           ac_config_commands="$ac_config_commands dlls/ddraw/d3ddevice"
 
           ac_config_commands="$ac_config_commands dlls/ddraw/dclipper"
@@ -20729,7 +20727,6 @@ do
   "tools/winegcc/Makefile" ) CONFIG_FILES="$CONFIG_FILES tools/winegcc/Makefile" ;;
   "tools/wmc/Makefile" ) CONFIG_FILES="$CONFIG_FILES tools/wmc/Makefile" ;;
   "tools/wrc/Makefile" ) CONFIG_FILES="$CONFIG_FILES tools/wrc/Makefile" ;;
-  "controls" ) CONFIG_COMMANDS="$CONFIG_COMMANDS controls" ;;
   "dlls/ddraw/d3ddevice" ) CONFIG_COMMANDS="$CONFIG_COMMANDS dlls/ddraw/d3ddevice" ;;
   "dlls/ddraw/dclipper" ) CONFIG_COMMANDS="$CONFIG_COMMANDS dlls/ddraw/dclipper" ;;
   "dlls/ddraw/ddraw" ) CONFIG_COMMANDS="$CONFIG_COMMANDS dlls/ddraw/ddraw" ;;
@@ -21530,8 +21527,6 @@ esac
   { echo "$as_me:$LINENO: executing $ac_dest commands" >&5
 echo "$as_me: executing $ac_dest commands" >&6;}
   case $ac_dest in
-    controls ) test -d "controls" || ({ echo "$as_me:$LINENO: creating controls" >&5
-echo "$as_me: creating controls" >&6;} && mkdir "controls") ;;
     dlls/ddraw/d3ddevice ) test -d "dlls/ddraw/d3ddevice" || ({ echo "$as_me:$LINENO: creating dlls/ddraw/d3ddevice" >&5
 echo "$as_me: creating dlls/ddraw/d3ddevice" >&6;} && mkdir "dlls/ddraw/d3ddevice") ;;
     dlls/ddraw/dclipper ) test -d "dlls/ddraw/dclipper" || ({ echo "$as_me:$LINENO: creating dlls/ddraw/dclipper" >&5
diff --git a/configure.ac b/configure.ac
index 66968412dab..ea52dee2031 100644
--- a/configure.ac
+++ b/configure.ac
@@ -1473,7 +1473,6 @@ dnl **** Generate output files ****
 
 AH_TOP([#define __WINE_CONFIG_H])
 
-WINE_CONFIG_EXTRA_DIR(controls)
 WINE_CONFIG_EXTRA_DIR(dlls/ddraw/d3ddevice)
 WINE_CONFIG_EXTRA_DIR(dlls/ddraw/dclipper)
 WINE_CONFIG_EXTRA_DIR(dlls/ddraw/ddraw)
diff --git a/dlls/user/Makefile.in b/dlls/user/Makefile.in
index ed1b227e678..5950825bbbc 100644
--- a/dlls/user/Makefile.in
+++ b/dlls/user/Makefile.in
@@ -15,16 +15,6 @@ SPEC_SRCS16 = \
 	user.exe.spec
 
 C_SRCS = \
-	$(TOPOBJDIR)/controls/button.c \
-	$(TOPOBJDIR)/controls/combo.c \
-	$(TOPOBJDIR)/controls/desktop.c \
-	$(TOPOBJDIR)/controls/edit.c \
-	$(TOPOBJDIR)/controls/icontitle.c \
-	$(TOPOBJDIR)/controls/listbox.c \
-	$(TOPOBJDIR)/controls/menu.c \
-	$(TOPOBJDIR)/controls/scroll.c \
-	$(TOPOBJDIR)/controls/static.c \
-	$(TOPOBJDIR)/controls/uitools.c \
 	$(TOPOBJDIR)/windows/class.c \
 	$(TOPOBJDIR)/windows/clipboard.c \
 	$(TOPOBJDIR)/windows/cursoricon.c \
@@ -54,18 +44,25 @@ C_SRCS = \
 	$(TOPOBJDIR)/windows/winhelp.c \
 	$(TOPOBJDIR)/windows/winpos.c \
 	$(TOPOBJDIR)/windows/winproc.c \
+	button.c \
 	cache.c \
 	caret.c \
+	combo.c \
 	dde/client.c \
 	dde/ddeml16.c \
 	dde/misc.c \
 	dde/server.c \
+	desktop.c \
 	dialog16.c \
 	display.c \
+	edit.c \
 	exticon.c \
 	focus.c \
 	hook.c \
+	icontitle.c \
+	listbox.c \
 	lstr.c \
+	menu.c \
 	message.c \
 	misc.c \
 	mouse.c \
@@ -73,7 +70,10 @@ C_SRCS = \
 	painting.c \
 	property.c \
 	resource.c \
+	scroll.c \
+	static.c \
 	text.c \
+	uitools.c \
 	user_main.c \
 	wsprintf.c
 
@@ -156,7 +156,6 @@ RC_SRCS16 = \
 SUBDIRS = tests
 
 EXTRASUBDIRS = \
-	$(TOPOBJDIR)/controls \
 	$(TOPOBJDIR)/windows \
 	dde \
 	resources
diff --git a/controls/button.c b/dlls/user/button.c
similarity index 100%
rename from controls/button.c
rename to dlls/user/button.c
diff --git a/controls/combo.c b/dlls/user/combo.c
similarity index 100%
rename from controls/combo.c
rename to dlls/user/combo.c
diff --git a/controls/desktop.c b/dlls/user/desktop.c
similarity index 100%
rename from controls/desktop.c
rename to dlls/user/desktop.c
diff --git a/controls/edit.c b/dlls/user/edit.c
similarity index 100%
rename from controls/edit.c
rename to dlls/user/edit.c
diff --git a/controls/icontitle.c b/dlls/user/icontitle.c
similarity index 100%
rename from controls/icontitle.c
rename to dlls/user/icontitle.c
diff --git a/controls/listbox.c b/dlls/user/listbox.c
similarity index 100%
rename from controls/listbox.c
rename to dlls/user/listbox.c
diff --git a/controls/menu.c b/dlls/user/menu.c
similarity index 100%
rename from controls/menu.c
rename to dlls/user/menu.c
diff --git a/controls/scroll.c b/dlls/user/scroll.c
similarity index 100%
rename from controls/scroll.c
rename to dlls/user/scroll.c
diff --git a/controls/static.c b/dlls/user/static.c
similarity index 100%
rename from controls/static.c
rename to dlls/user/static.c
diff --git a/controls/uitools.c b/dlls/user/uitools.c
similarity index 100%
rename from controls/uitools.c
rename to dlls/user/uitools.c
diff --git a/tools/winapi/msvcmaker b/tools/winapi/msvcmaker
index b40dac3cebf..870351261fd 100755
--- a/tools/winapi/msvcmaker
+++ b/tools/winapi/msvcmaker
@@ -87,9 +87,9 @@ sub read_spec_file {
     }
 }
 
-my @gdi32_dirs = qw(dlls/gdi/enhmfdrv dlls/gdi/mfdrv objects);
-my @ntdll_dirs = qw(files misc);
-my @user32_dirs = qw(controls dlls/user/dde windows);
+my @gdi32_dirs = qw(dlls/gdi/enhmfdrv dlls/gdi/mfdrv);
+my @ntdll_dirs = qw(misc);
+my @user32_dirs = qw(dlls/user/dde windows);
 
 push @makefile_in_files, "tools/winebuild/Makefile.in";
 
@@ -685,7 +685,7 @@ sub _generate_dsp {
 		push @includes, "..";
 	    }
 
-	    if($project =~ /^user32_(?:controls|windows)$/) {
+	    if($project =~ /^user32_(?:windows)$/) {
 		push @includes, "..\\dlls\\user";
 	    }
 
diff --git a/tools/winapi/winapi_cleanup b/tools/winapi/winapi_cleanup
index 98e0d388a72..568525b7d54 100755
--- a/tools/winapi/winapi_cleanup
+++ b/tools/winapi/winapi_cleanup
@@ -127,12 +127,8 @@ sub cleanup_file {
 
 	if ($options->include_quotes) {
 	    my $module = "";
-	    if ($dir =~ m%^$wine_dir/(?:controls|windows)$%) {
+	    if ($dir =~ m%^$wine_dir/(?:windows)$%) {
 		$module = "user";
-	    } elsif ($dir =~ m%^$wine_dir/(?:graphics)$%) {
-		$module = "gdi";
-	    } elsif ($dir =~ m%^$wine_dir/(?:graphics|windows)/x11drv$%) {
-		$module = "x11drv";
 	    } elsif ($dir =~ m%^$wine_dir/dlls/(.*?)/.*?$%) {
 		$module = $1;
 	    }