diff --git a/ChangeLog b/ChangeLog
index 9e06df65bf4..101efbc3ab5 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -1,3 +1,8 @@
+2013-05-08  Juanma Barranquero  <lekktu@gmail.com>
+
+	* lib/makefile.w32-in (ACL_H): New macro.
+	($(BLD)/acl-errno-valid.$(O)): Update dependencies.
+
 2013-05-07  Paul Eggert  <eggert@cs.ucla.edu>
 
 	Use Gnulib ACL implementation, for benefit of Solaris etc. (Bug#14295)
diff --git a/lib/makefile.w32-in b/lib/makefile.w32-in
index 5e2083aed1e..537b730b403 100644
--- a/lib/makefile.w32-in
+++ b/lib/makefile.w32-in
@@ -78,6 +78,9 @@ GNU_LIB		= .
 SRC		= $(EMACS_ROOT)/src
 NT_INC		= $(EMACS_ROOT)/nt/inc
 
+ACL_H	       = $(GNU_LIB)/acl.h \
+		 $(NT_INC)/sys/stat.h \
+		 $(NT_INC)/stdbool.h
 C_CTYPE_H      = $(GNU_LIB)/c-ctype.h \
 		 $(NT_INC)/stdbool.h
 MS_W32_H       = $(NT_INC)/ms-w32.h \
@@ -112,9 +115,8 @@ STAT_TIME_H    = $(GNU_LIB)/stat-time.h \
 
 $(BLD)/acl-errno-valid.$(O) : \
 	$(GNU_LIB)/acl-errno-valid.c \
-	$(CONFIG_H) \
-	$(GNU_LIB)/acl.h \
-	$(NT_INC)/stdbool.h
+	$(ACL_H) \
+	$(CONFIG_H)
 
 $(BLD)/c-ctype.$(O) : \
 	$(GNU_LIB)/c-ctype.c \