diff --git a/libcutils/Android.mk b/libcutils/Android.mk
index 1583150..3ca544f 100644
--- a/libcutils/Android.mk
+++ b/libcutils/Android.mk
@@ -17,22 +17,27 @@
 include $(CLEAR_VARS)
 
 commonSources := \
-        hashmap.c \
-        atomic.c.arm \
-        native_handle.c \
-        config_utils.c \
-        load_file.c \
-        strlcpy.c \
-        open_memstream.c \
-        strdup16to8.c \
-        strdup8to16.c \
-        record_stream.c \
-        process_name.c \
-        threads.c \
-        sched_policy.c \
-        iosched_policy.c \
-        str_parms.c \
-        fs_config.c \
+	hashmap.c \
+	atomic.c.arm \
+	native_handle.c \
+	config_utils.c \
+	load_file.c \
+	strlcpy.c \
+	open_memstream.c \
+	strdup16to8.c \
+	strdup8to16.c \
+	record_stream.c \
+	process_name.c \
+	threads.c \
+	sched_policy.c \
+	iosched_policy.c \
+	str_parms.c \
+	fs_config.c
+
+# some files must not be compiled when building against Mingw
+# they correspond to features not used by our host development tools
+# which are also hard or even impossible to port to native Win32
+nonWindowsSources := \
         fs.c \
         multiuser.c \
         socket_inaddr_any_server.c \
@@ -43,7 +48,7 @@
         socket_network_client.c \
         sockets.c \
 
-hostSources := \
+nonWindowsHostSources := \
         ashmem-host.c \
         trace-host.c
 
@@ -51,18 +56,24 @@
 # Shared and static library for host
 # ========================================================
 LOCAL_MODULE := libcutils
-LOCAL_SRC_FILES := $(commonSources) $(hostSources) dlmalloc_stubs.c
+LOCAL_SRC_FILES := $(commonSources) dlmalloc_stubs.c
+LOCAL_SRC_FILES_darwin := $(nonWindowsSources) $(nonWindowsHostSources)
+LOCAL_SRC_FILES_linux := $(nonWindowsSources) $(nonWindowsHostSources)
 LOCAL_STATIC_LIBRARIES := liblog
-LOCAL_CFLAGS := -Werror -Wall -Wextra
+LOCAL_CFLAGS_darwin := -Werror -Wall -Wextra
+LOCAL_CFLAGS_linux := -Werror -Wall -Wextra
 LOCAL_MULTILIB := both
-LOCAL_MODULE_HOST_OS := darwin linux
+LOCAL_MODULE_HOST_OS := darwin linux windows
 include $(BUILD_HOST_STATIC_LIBRARY)
 
 include $(CLEAR_VARS)
 LOCAL_MODULE := libcutils
-LOCAL_SRC_FILES := $(commonSources) $(hostSources) dlmalloc_stubs.c
+LOCAL_SRC_FILES := $(commonSources) dlmalloc_stubs.c
+LOCAL_SRC_FILES_darwin := $(nonWindowsSources) $(nonWindowsHostSources)
+LOCAL_SRC_FILES_linux := $(nonWindowsSources) $(nonWindowsHostSources)
 LOCAL_SHARED_LIBRARIES := liblog
-LOCAL_CFLAGS := -Werror -Wall -Wextra
+LOCAL_CFLAGS_darwin := -Werror -Wall -Wextra
+LOCAL_CFLAGS_linux := -Werror -Wall -Wextra
 LOCAL_MULTILIB := both
 include $(BUILD_HOST_SHARED_LIBRARY)
 
@@ -74,6 +85,7 @@
 include $(CLEAR_VARS)
 LOCAL_MODULE := libcutils
 LOCAL_SRC_FILES := $(commonSources) \
+        $(nonWindowsSources) \
         android_reboot.c \
         ashmem-dev.c \
         debugger.c \