diff --git a/make.h b/make.h
index ea864b4..c6ae5fb 100644
--- a/make.h
+++ b/make.h
@@ -572,2 +572,6 @@ extern int system_np(const char* command, int timeout_milliseconds,
 
+extern char * getUnixPathCmd(const char *path);
+
+extern char * getWindowsPathCmd(const char *path);
+
 #endif /* _MAKE_H_ */
diff --git a/parse.c b/parse.c
index a996c49..ecc84ea 100644
--- a/parse.c
+++ b/parse.c
@@ -2279,8 +2279,21 @@ Parse_include_file(char *file, Boolean isSystem, Boolean depinc, int silent)
     /* Actually open the file... */
+#if (defined _WIN32 && ! defined __CYGWIN__)
+    const char *error;
+    char *windowsFullName;
     fd = open(fullname, O_RDONLY);
     if (fd == -1) {
-	if (!silent)
-	    Parse_Error(PARSE_FATAL, "Cannot open %s", fullname);
-	free(fullname);
-	return;
+        windowsFullName = Cmd_Exec(getWindowsPathCmd(fullname), &error);
+        if (windowsFullName && strlen(windowsFullName) > 0) {
+            fd = open(windowsFullName, O_RDONLY);
+        }
+    }
+#else
+    fd = open(fullname, O_RDONLY);
+#endif
+    if (fd == -1) {
+        if (!silent) {
+            Parse_Error(PARSE_FATAL, "Cannot open %s", fullname);
+        }
+        free(fullname);
+        return;
     }
diff --git a/util.c b/util.c
index 25f4f5e..7fd2768 100644
--- a/util.c
+++ b/util.c
@@ -3032,2 +3032,11 @@ char * getUnixPathCmd(const char *path)
 
+char * getWindowsPathCmd(const char *path)
+{
+    return str_concat(
+            "cygpath -m", str_concat("\"",
+                            str_concat(path, "\"", 0),
+                            0),
+                            STR_ADDSPACE);
+}
+
 #endif