diff --git a/wmake/makefiles/files b/wmake/makefiles/files
index 5d99130e95..20c2797c60 100644
--- a/wmake/makefiles/files
+++ b/wmake/makefiles/files
@@ -36,7 +36,7 @@ include $(GENERAL_RULES)/general
 
 
 #------------------------------------------------------------------------------
-# Declare names of make system control files derived from file 'files'
+# Declare names of make system control files
 #------------------------------------------------------------------------------
 
 OBJECTS_DIR     = $(MAKE_DIR)/$(WM_OPTIONS)
@@ -47,12 +47,9 @@ include $(OPTIONS)
 
 
 #------------------------------------------------------------------------------
-# Declare dependency of all make system files on FILES
-# Causes all derived files to be remade if any are changed or missing
+# Scan Make/files for source file names and create the SOURCE entry
 #------------------------------------------------------------------------------
 
-all : $(FILES)
-
 # Create a sed pattern from the source file suffix list
 SUFFIX_SED = \
     $(foreach s,$(SUFFIXES),'-e s/\(^ *\)\([^ ]*\$(s)$$\)/\1SOURCE += \2/')