diff --git a/lib/virtual_oss/Makefile b/lib/virtual_oss/Makefile
--- a/lib/virtual_oss/Makefile
+++ b/lib/virtual_oss/Makefile
@@ -5,5 +5,4 @@
 SUBDIR+= null \
 	 oss
 
-.include "Makefile.inc"
 .include <bsd.subdir.mk>
diff --git a/usr.sbin/virtual_oss/Makefile b/usr.sbin/virtual_oss/Makefile
--- a/usr.sbin/virtual_oss/Makefile
+++ b/usr.sbin/virtual_oss/Makefile
@@ -5,5 +5,4 @@
 
 SUBDIR.${MK_BLUETOOTH}+= virtual_bt_speaker
 
-.include "Makefile.inc"
 .include <bsd.subdir.mk>