diff --git a/include/ddeml.h b/include/ddeml.h
index 058ae502d90..b66aed8e282 100644
--- a/include/ddeml.h
+++ b/include/ddeml.h
@@ -205,10 +205,10 @@ extern "C" {
 
 
 
-DECLARE_HANDLE(HCONVLIST);
-DECLARE_HANDLE(HCONV);
-DECLARE_HANDLE(HSZ);
-DECLARE_HANDLE(HDDEDATA);
+DECLARE_OLD_HANDLE(HCONVLIST);
+DECLARE_OLD_HANDLE(HCONV);
+DECLARE_OLD_HANDLE(HSZ);
+DECLARE_OLD_HANDLE(HDDEDATA);
 
 
 
diff --git a/include/vfw.h b/include/vfw.h
index cb5ccfdeba1..879a208c69c 100644
--- a/include/vfw.h
+++ b/include/vfw.h
@@ -44,7 +44,7 @@ typedef struct IGetFrame IGetFrame,*PGETFRAME;
 
 /* Installable Compressor Manager */
 
-DECLARE_HANDLE(HIC);
+DECLARE_OLD_HANDLE(HIC);
 
 #ifdef __WINE__
 /* HIC struct (same layout as Win95 one) */
diff --git a/include/windef.h b/include/windef.h
index 430d1da80c2..ab98867c76d 100644
--- a/include/windef.h
+++ b/include/windef.h
@@ -56,48 +56,48 @@ typedef HANDLE          HMONITOR;
 
 /* Handle types that exist both in Win16 and Win32. */
 
-DECLARE_HANDLE(HACMDRIVERID);
-DECLARE_HANDLE(HACMDRIVER);
-DECLARE_HANDLE(HACMOBJ);
-DECLARE_HANDLE(HACMSTREAM);
-DECLARE_HANDLE(HMETAFILEPICT);
+DECLARE_OLD_HANDLE(HACMDRIVERID);
+DECLARE_OLD_HANDLE(HACMDRIVER);
+DECLARE_OLD_HANDLE(HACMOBJ);
+DECLARE_OLD_HANDLE(HACMSTREAM);
+DECLARE_OLD_HANDLE(HMETAFILEPICT);
 
-DECLARE_HANDLE(HACCEL);
-DECLARE_HANDLE(HBITMAP);
-DECLARE_HANDLE(HBRUSH);
-DECLARE_HANDLE(HCOLORSPACE);
-DECLARE_HANDLE(HDC);
-DECLARE_HANDLE(HDROP);
-DECLARE_HANDLE(HDRVR);
-DECLARE_HANDLE(HDWP);
-DECLARE_HANDLE(HENHMETAFILE);
+DECLARE_OLD_HANDLE(HACCEL);
+DECLARE_OLD_HANDLE(HBITMAP);
+DECLARE_OLD_HANDLE(HBRUSH);
+DECLARE_OLD_HANDLE(HCOLORSPACE);
+DECLARE_OLD_HANDLE(HDC);
+DECLARE_OLD_HANDLE(HDROP);
+DECLARE_OLD_HANDLE(HDRVR);
+DECLARE_OLD_HANDLE(HDWP);
+DECLARE_OLD_HANDLE(HENHMETAFILE);
 typedef int HFILE;
-DECLARE_HANDLE(HFONT);
-DECLARE_HANDLE(HICON);
-DECLARE_HANDLE(HINSTANCE);
-DECLARE_HANDLE(HKEY);
-DECLARE_HANDLE(HMENU);
-DECLARE_HANDLE(HMETAFILE);
-DECLARE_HANDLE(HMIDI);
-DECLARE_HANDLE(HMIDIIN);
-DECLARE_HANDLE(HMIDIOUT);
-DECLARE_HANDLE(HMIDISTRM);
-DECLARE_HANDLE(HMIXER);
-DECLARE_HANDLE(HMIXEROBJ);
-DECLARE_HANDLE(HMMIO);
-DECLARE_HANDLE(HPALETTE);
-DECLARE_HANDLE(HPEN);
-DECLARE_HANDLE(HQUEUE);
-DECLARE_HANDLE(HRGN);
-DECLARE_HANDLE(HRSRC);
-DECLARE_HANDLE(HTASK);
-DECLARE_HANDLE(HWAVE);
-DECLARE_HANDLE(HWAVEIN);
-DECLARE_HANDLE(HWAVEOUT);
-DECLARE_HANDLE(HWINSTA);
-DECLARE_HANDLE(HDESK);
-DECLARE_HANDLE(HWND);
-DECLARE_HANDLE(HKL);
+DECLARE_OLD_HANDLE(HFONT);
+DECLARE_OLD_HANDLE(HICON);
+DECLARE_OLD_HANDLE(HINSTANCE);
+DECLARE_OLD_HANDLE(HKEY);
+DECLARE_OLD_HANDLE(HMENU);
+DECLARE_OLD_HANDLE(HMETAFILE);
+DECLARE_OLD_HANDLE(HMIDI);
+DECLARE_OLD_HANDLE(HMIDIIN);
+DECLARE_OLD_HANDLE(HMIDIOUT);
+DECLARE_OLD_HANDLE(HMIDISTRM);
+DECLARE_OLD_HANDLE(HMIXER);
+DECLARE_OLD_HANDLE(HMIXEROBJ);
+DECLARE_OLD_HANDLE(HMMIO);
+DECLARE_OLD_HANDLE(HPALETTE);
+DECLARE_OLD_HANDLE(HPEN);
+DECLARE_OLD_HANDLE(HQUEUE);
+DECLARE_OLD_HANDLE(HRGN);
+DECLARE_OLD_HANDLE(HRSRC);
+DECLARE_OLD_HANDLE(HTASK);
+DECLARE_OLD_HANDLE(HWAVE);
+DECLARE_OLD_HANDLE(HWAVEIN);
+DECLARE_OLD_HANDLE(HWAVEOUT);
+DECLARE_OLD_HANDLE(HWINSTA);
+DECLARE_OLD_HANDLE(HDESK);
+DECLARE_OLD_HANDLE(HWND);
+DECLARE_OLD_HANDLE(HKL);
 
 /* Handle types that must remain interchangeable even with strict on */
 
diff --git a/include/winnt.h b/include/winnt.h
index 38e622bd64d..2d1f14e4070 100644
--- a/include/winnt.h
+++ b/include/winnt.h
@@ -317,24 +317,44 @@ typedef WORD            LANGID;
  * of WINE code operates on HANDLES as if they are UINTs. So to WINE
  * they exist as UINTs but to the Winelib user who turns on strict,
  * they exist as void*. If there is a size difference between UINT and
- * void* then things get ugly.  */
-#ifdef STRICT
+ * void* then things get ugly.
+ *
+ * Here is the plan to convert Wine to STRICT:
+ *
+ * Types will be converted one at a time by volunteers who will compile
+ * Wine with STRICT turned on. Handles that have not been converted yet 
+ * will be declared with DECLARE_OLD_HANDLE. Converted handles are 
+ * declared with DECLARE_HANDLE.
+ * See the bug report 90 for more details:
+ *    http://wine.codeweavers.com/bugzilla/show_bug.cgi?id=90
+ */
+/*
+ * when compiling Wine we always treat HANDLE as an UINT. Then when 
+ * we're ready we'll remove the '!defined(__WINE__)' (the equivalent 
+ * of converting it from DECLARE_OLD_HANDLE to DECLARE_HANDLE).
+ */
+#if defined(STRICT) && !defined(__WINE__)
 typedef VOID*           HANDLE;
+#define DECLARE_OLD_HANDLE(a) \
+    typedef struct a##__ { int unused; } *a; \
+    typedef a          *P##a,       *LP##a
+
 #else
 typedef UINT            HANDLE;
+#define DECLARE_OLD_HANDLE(a) \
+    typedef HANDLE      a; \
+    typedef a          *P##a,       *LP##a
 #endif
-typedef HANDLE         *LPHANDLE;
+typedef HANDLE         *PHANDLE,    *LPHANDLE;
 
 #ifdef STRICT
 #define DECLARE_HANDLE(a) \
-	typedef struct a##__ { int unused; } *a; \
-	typedef a *P##a; \
-	typedef a *LP##a
+    typedef struct a##__ { int unused; } *a; \
+    typedef a          *P##a,       *LP##a
 #else /*STRICT*/
 #define DECLARE_HANDLE(a) \
-	typedef HANDLE a; \
-	typedef a *P##a; \
-	typedef a *LP##a
+    typedef HANDLE      a; \
+    typedef a          *P##a,       *LP##a
 #endif /*STRICT*/
 
 
@@ -971,7 +991,6 @@ typedef struct _CONTEXT
 #endif
 
 typedef CONTEXT *PCONTEXT;
-typedef HANDLE *PHANDLE;
 
 #ifdef __WINE__
 
diff --git a/include/winsvc.h b/include/winsvc.h
index 9254484f82c..e5f8da5c1f8 100644
--- a/include/winsvc.h
+++ b/include/winsvc.h
@@ -80,9 +80,8 @@ extern "C" {
 
 /* Handle types */
 
-DECLARE_HANDLE(SC_HANDLE);
-
-DECLARE_HANDLE(SERVICE_STATUS_HANDLE);
+DECLARE_OLD_HANDLE(SC_HANDLE);
+DECLARE_OLD_HANDLE(SERVICE_STATUS_HANDLE);
 
 
 /* Service status structure */