diff --git a/gnu/Makefile b/gnu/Makefile
index 1c4a5b4649ab..6656adfbdfad 100644
--- a/gnu/Makefile
+++ b/gnu/Makefile
@@ -1,6 +1,6 @@
 #	@(#)Makefile	5.33.1.1 (Berkeley) 5/6/91
 # $FreeBSD$
 
-SUBDIR= include lib usr.bin
+SUBDIR= lib usr.bin
 
 .include <bsd.subdir.mk>
diff --git a/gnu/include/Makefile b/gnu/include/Makefile
deleted file mode 100644
index d7d093646d54..000000000000
--- a/gnu/include/Makefile
+++ /dev/null
@@ -1,6 +0,0 @@
-# $FreeBSD$
-
-NOOBJ=	noobj
-INCS=	values.h
-
-.include <bsd.prog.mk>