diff --git a/reactos/lib/msacm/Makefile.ros b/reactos/lib/msacm/Makefile.ros
deleted file mode 100644
index e53d73cd5ac..00000000000
--- a/reactos/lib/msacm/Makefile.ros
+++ /dev/null
@@ -1,12 +0,0 @@
-# $Id: Makefile.ros,v 1.2 2004/07/14 18:30:54 sedwards Exp $
-TARGET_NAME = msacm32
-TARGET_OBJECTS = driver.o filter.o format.o internal.o msacm32_main.o pcmconverter.o stream.o
-TARGET_CFLAGS =  -D__REACTOS__
-TARGET_SDKLIBS = winmm.a user32.a advapi32.a kernel32.a ntdll.a libwine.a
-TARGET_BASE = $(TARGET_BASE_LIB_MSACM)
-TARGET_RC_SRCS = msacm.rc
-TARGET_RC_BINSRC = 
-TARGET_RC_BINARIES = 
-default: all
-DEP_OBJECTS = $(TARGET_OBJECTS)
-include $(TOOLS_PATH)/depend.mk
diff --git a/reactos/lib/msacm/msacm32.spec.def b/reactos/lib/msacm/msacm32.spec.def
deleted file mode 100644
index 25b2dc23008..00000000000
--- a/reactos/lib/msacm/msacm32.spec.def
+++ /dev/null
@@ -1,48 +0,0 @@
-; File generated automatically from msacm32.spec; do not edit!
-
-LIBRARY msacm32.dll
-
-EXPORTS
-  acmDriverAddA@20 @2
-  acmDriverAddW@20 @3
-  acmDriverClose@8 @4
-  acmDriverDetailsA@12 @5
-  acmDriverDetailsW@12 @6
-  acmDriverEnum@12 @7
-  acmDriverID@12 @8
-  acmDriverMessage@16 @9
-  acmDriverOpen@12 @10
-  acmDriverPriority@12 @11
-  acmDriverRemove@8 @12
-  acmFilterChooseA@4 @13
-  acmFilterChooseW@4 @14
-  acmFilterDetailsA@12 @15
-  acmFilterDetailsW@12 @16
-  acmFilterEnumA@20 @17
-  acmFilterEnumW@20 @18
-  acmFilterTagDetailsA@12 @19
-  acmFilterTagDetailsW@12 @20
-  acmFilterTagEnumA@20 @21
-  acmFilterTagEnumW@20 @22
-  acmFormatChooseA@4 @23
-  acmFormatChooseW@4 @24
-  acmFormatDetailsA@12 @25
-  acmFormatDetailsW@12 @26
-  acmFormatEnumA@20 @27
-  acmFormatEnumW@20 @28
-  acmFormatSuggest@20 @29
-  acmFormatTagDetailsA@12 @30
-  acmFormatTagDetailsW@12 @31
-  acmFormatTagEnumA@20 @32
-  acmFormatTagEnumW@20 @33
-  acmGetVersion@0 @34
-  acmMetrics@12 @36
-  acmStreamClose@8 @37
-  acmStreamConvert@12 @38
-  acmStreamMessage@16 @39
-  acmStreamOpen@32 @40
-  acmStreamPrepareHeader@12 @41
-  acmStreamReset@8 @42
-  acmStreamSize@16 @43
-  acmStreamUnprepareHeader@12 @44
-  DriverProc@20=PCM_DriverProc@20 @1