diff --git a/build/bakefiles/files.bkl b/build/bakefiles/files.bkl
index 38b0e0d11c..2b15444e21 100644
--- a/build/bakefiles/files.bkl
+++ b/build/bakefiles/files.bkl
@@ -222,6 +222,10 @@ IMPORTANT: please read docs/tech/tn0016.txt before modifying this file!
     src/osx/cocoa/utils.mm
 </set>
 
+<set var="BASE_AND_GUI_OSX_IPHONE_SRC" hints="files">
+    src/osx/iphone/utils.mm
+</set>
+
 <!-- Base files used by non-wxMac OS X builds -->
 <set var="BASE_OSX_NOTWXMAC_SRC" hints="files">
     $(BASE_UNIX_AND_DARWIN_NOTWXMAC_SRC)
@@ -2200,7 +2204,7 @@ IMPORTANT: please read docs/tech/tn0016.txt before modifying this file!
 
 
 <!-- ====================================================================== -->
-<!--                                wxMac                                   -->
+<!--                                wxOSX Common                            -->
 <!-- ====================================================================== -->
 
 <set var="OSX_LOWLEVEL_SRC" hints="files">
@@ -2325,44 +2329,6 @@ IMPORTANT: please read docs/tech/tn0016.txt before modifying this file!
 </if>
 </set>
 
-<set var="OSX_CARBON_SRC" hints="files">
-    <!-- carbon files -->
-    $(OSX_CARBON_COCOA_SRC)
-    src/osx/carbon/bmpbuttn.cpp
-    src/osx/carbon/button.cpp
-    src/osx/carbon/checkbox.cpp
-    src/osx/carbon/choice.cpp
-    src/osx/carbon/colordlg.cpp
-    src/osx/carbon/dialog.cpp
-    src/osx/carbon/dirdlg.cpp
-    src/osx/carbon/dnd.cpp
-    src/osx/carbon/evtloop.cpp
-    src/osx/carbon/filedlg.cpp
-    src/osx/carbon/gauge.cpp
-    src/osx/carbon/listbox.cpp
-    src/osx/carbon/listctrl_mac.cpp
-    src/osx/carbon/menu.cpp
-    src/osx/carbon/menuitem.cpp
-    src/osx/carbon/msgdlg.cpp
-    src/osx/carbon/nonownedwnd.cpp
-    src/osx/carbon/notebmac.cpp
-    src/osx/carbon/printdlg.cpp
-    src/osx/carbon/radiobut.cpp
-    src/osx/carbon/scrolbar.cpp
-    src/osx/carbon/slider.cpp
-    src/osx/carbon/spinbutt.cpp
-    src/osx/carbon/srchctrl.cpp
-    src/osx/carbon/statbmp.cpp
-    src/osx/carbon/statbox.cpp
-    src/osx/carbon/statlmac.cpp
-    src/osx/carbon/stattext.cpp
-    src/osx/carbon/textctrl.cpp
-    src/osx/carbon/tglbtn.cpp
-    src/osx/carbon/toolbar.cpp
-    src/osx/carbon/tooltip.cpp
-    src/osx/carbon/window.cpp
-</set>
-
 <!-- Header files like wx/osx/foo.h which include wx/osx/carbon/foo.h -->
 <set var="OSX_SHARED_HDR" hints="files">
     <!-- wxWebKit headers -->
@@ -2462,6 +2428,49 @@ IMPORTANT: please read docs/tech/tn0016.txt before modifying this file!
     wx/generic/prntdlgg.h
     wx/generic/statusbr.h
 </set>
+
+<!-- ====================================================================== -->
+<!--                              wxOSX/Carbon                              -->
+<!-- ====================================================================== -->
+
+<set var="OSX_CARBON_SRC" hints="files">
+    <!-- carbon files -->
+    $(OSX_CARBON_COCOA_SRC)
+    src/osx/carbon/bmpbuttn.cpp
+    src/osx/carbon/button.cpp
+    src/osx/carbon/checkbox.cpp
+    src/osx/carbon/choice.cpp
+    src/osx/carbon/colordlg.cpp
+    src/osx/carbon/dialog.cpp
+    src/osx/carbon/dirdlg.cpp
+    src/osx/carbon/dnd.cpp
+    src/osx/carbon/evtloop.cpp
+    src/osx/carbon/filedlg.cpp
+    src/osx/carbon/gauge.cpp
+    src/osx/carbon/listbox.cpp
+    src/osx/carbon/listctrl_mac.cpp
+    src/osx/carbon/menu.cpp
+    src/osx/carbon/menuitem.cpp
+    src/osx/carbon/msgdlg.cpp
+    src/osx/carbon/nonownedwnd.cpp
+    src/osx/carbon/notebmac.cpp
+    src/osx/carbon/printdlg.cpp
+    src/osx/carbon/radiobut.cpp
+    src/osx/carbon/scrolbar.cpp
+    src/osx/carbon/slider.cpp
+    src/osx/carbon/spinbutt.cpp
+    src/osx/carbon/srchctrl.cpp
+    src/osx/carbon/statbmp.cpp
+    src/osx/carbon/statbox.cpp
+    src/osx/carbon/statlmac.cpp
+    src/osx/carbon/stattext.cpp
+    src/osx/carbon/textctrl.cpp
+    src/osx/carbon/tglbtn.cpp
+    src/osx/carbon/toolbar.cpp
+    src/osx/carbon/tooltip.cpp
+    src/osx/carbon/window.cpp
+</set>
+
 <!-- wxMac Carbon header files -->
 <set var="OSX_CARBON_HDR" hints="files">
     <!-- core files -->
@@ -2479,7 +2488,7 @@ IMPORTANT: please read docs/tech/tn0016.txt before modifying this file!
 </set>
 
 <!-- ====================================================================== -->
-<!--                              wxMac/Cocoa                               -->
+<!--                              wxOSX/Cocoa                               -->
 <!-- ====================================================================== -->
 
 <set var="OSX_COCOA_SRC" hints="files">
@@ -2526,13 +2535,37 @@ IMPORTANT: please read docs/tech/tn0016.txt before modifying this file!
 </set>
 
 <!-- ====================================================================== -->
-<!--                              wxMac/iPhone                              -->
+<!--                              wxOSX/iPhone                              -->
 <!-- ====================================================================== -->
 
 <set var="OSX_IPHONE_SRC" hints="files">
-src/osx/iphone/nonownedwnd.mm
-src/osx/iphone/utils.mm
-src/osx/iphone/window.mm
+    $(OSX_CARBON_COCOA_SRC)
+    src/generic/regiong.cpp
+    src/generic/icon.cpp
+    <!-- iphone files -->
+    src/osx/iphone/button.mm
+    src/osx/iphone/checkbox.mm
+    src/osx/iphone/dialog.mm
+    src/osx/iphone/evtloop.mm
+    src/osx/iphone/gauge.mm
+    src/osx/iphone/glcanvas.mm
+    src/osx/iphone/msgdlg.mm
+    src/osx/iphone/nonownedwnd.mm
+    src/osx/iphone/scrolbar.mm
+    src/osx/iphone/slider.mm
+    src/osx/iphone/stattext.mm
+    src/osx/iphone/textctrl.mm
+    src/osx/iphone/toolbar.mm
+    src/osx/iphone/utils.mm
+    src/osx/iphone/window.mm
+</set>
+
+<set var="OSX_IPHONE_HDR" hints="files">
+    wx/osx/iphone/chkconf.h
+    wx/osx/iphone/evtloop.h
+    wx/osx/iphone/private.h
+    $(OSX_CARBON_HDR) <!-- FIXME: these headers need moved somewhere shared... -->
+    wx/generic/region.h
 </set>
 
 <!-- ====================================================================== -->
@@ -3015,6 +3048,17 @@ src/osx/iphone/window.mm
     wx/osx/cocoa/dataview.h
 </set>
 
+<set var="ADVANCED_OSX_IPHONE_SRC" hints="files">
+    src/generic/animateg.cpp
+    src/osx/sound_osx.cpp
+    src/osx/core/sound.cpp
+</set>
+
+<set var="ADVANCED_OSX_IPHONE_HDR" hints="files">
+    wx/generic/animate.h
+    wx/osx/sound.h
+</set>
+
 <set var="ADVANCED_COCOA_SRC" hints="files">
     src/cocoa/taskbar.mm
     src/common/taskbarcmn.cpp
@@ -3140,6 +3184,12 @@ src/osx/iphone/window.mm
 <set var="MEDIA_OSX_COCOA_HDR" hints="files">
 </set>
 
+<set var="MEDIA_OSX_IPHONE_SRC" hints="files">
+    <!-- src/osx/iphone/mediactrl.mm -->
+</set>
+<set var="MEDIA_OSX_IPHONE_HDR" hints="files">
+</set>
+
 <set var="MEDIA_COCOA_SRC" hints="files">
     src/cocoa/mediactrl.mm
 </set>
@@ -3571,6 +3621,7 @@ src/osx/iphone/window.mm
     <set var="BASE_OSX_SRC" hints="files">
         <if cond="TOOLKIT=='OSX_CARBON'">$(BASE_OSX_SHARED_SRC)</if>
         <if cond="TOOLKIT=='OSX_COCOA'">$(BASE_OSX_SHARED_SRC)</if>
+        <if cond="TOOLKIT=='OSX_IPHONE'">$(BASE_OSX_SHARED_SRC)</if>
         <if cond="TOOLKIT=='COCOA'">$(BASE_OSX_NOTWXMAC_SRC)</if>
         <if cond="TOOLKIT=='GTK'">$(BASE_OSX_NOTWXMAC_SRC)</if>
         <if cond="TOOLKIT=='X11'">$(BASE_OSX_NOTWXMAC_SRC)</if>
@@ -3660,6 +3711,7 @@ src/osx/iphone/window.mm
         <if cond="TOOLKIT=='WINCE'">$(MSW_LOWLEVEL_SRC)</if>
         <if cond="TOOLKIT=='OSX_CARBON'">$(OSX_LOWLEVEL_SRC)</if>
         <if cond="TOOLKIT=='OSX_COCOA'">$(OSX_LOWLEVEL_SRC)</if>
+        <if cond="TOOLKIT=='OSX_IPHONE'">$(OSX_LOWLEVEL_SRC)</if>
         <if cond="TOOLKIT=='COCOA'">$(COCOA_LOWLEVEL_SRC)</if>
         <if cond="TOOLKIT=='PM'">$(OS2_LOWLEVEL_SRC)</if>
         <if cond="TOOLKIT=='X11'">$(X11_LOWLEVEL_SRC)</if>
@@ -3674,6 +3726,7 @@ src/osx/iphone/window.mm
         <if cond="TOOLKIT=='WINCE'">$(MSW_LOWLEVEL_HDR)</if>
         <if cond="TOOLKIT=='OSX_CARBON'">$(OSX_LOWLEVEL_HDR)</if>
         <if cond="TOOLKIT=='OSX_COCOA'">$(OSX_LOWLEVEL_HDR)</if>
+        <if cond="TOOLKIT=='OSX_IPHONE'">$(OSX_LOWLEVEL_HDR)</if>
         <if cond="TOOLKIT=='COCOA'">$(COCOA_LOWLEVEL_HDR)</if>
         <if cond="TOOLKIT=='PM'">$(OS2_LOWLEVEL_HDR)</if>
         <if cond="TOOLKIT=='X11'">$(X11_LOWLEVEL_HDR)</if>
@@ -3694,6 +3747,7 @@ src/osx/iphone/window.mm
         <if cond="TOOLKIT=='WINCE'">$(MSW_SRC) $(WINCE_SRC)</if>
         <if cond="TOOLKIT=='OSX_CARBON'">$(OSX_CARBON_SRC)</if>
         <if cond="TOOLKIT=='OSX_COCOA'">$(OSX_COCOA_SRC)</if>
+        <if cond="TOOLKIT=='OSX_IPHONE'">$(OSX_IPHONE_SRC)</if>
         <if cond="TOOLKIT=='COCOA'">$(COCOA_SRC)</if>
         <if cond="TOOLKIT=='PM'">$(OS2_SRC)</if>
     </set>
@@ -3705,6 +3759,7 @@ src/osx/iphone/window.mm
         <if cond="TOOLKIT=='WINCE'">$(MSW_HDR) $(WINCE_HDR)</if>
         <if cond="TOOLKIT=='OSX_CARBON'">$(OSX_SHARED_HDR) $(OSX_CARBON_HDR)</if>
         <if cond="TOOLKIT=='OSX_COCOA'">$(OSX_SHARED_HDR) $(OSX_COCOA_HDR)</if>
+        <if cond="TOOLKIT=='OSX_IPHONE'">$(OSX_SHARED_HDR) $(OSX_IPHONE_HDR)</if>
         <if cond="TOOLKIT=='COCOA'">$(COCOA_HDR)</if>
         <if cond="TOOLKIT=='PM'">$(OS2_HDR)</if>
     </set>
@@ -3724,6 +3779,7 @@ src/osx/iphone/window.mm
         <if cond="TOOLKIT=='WINCE'">$(ADVANCED_MSW_SRC)</if>
         <if cond="TOOLKIT=='OSX_CARBON'">$(ADVANCED_OSX_CARBON_SRC)</if>
         <if cond="TOOLKIT=='OSX_COCOA'">$(ADVANCED_OSX_COCOA_SRC)</if>
+        <if cond="TOOLKIT=='OSX_IPHONE'">$(ADVANCED_OSX_IPHONE_SRC)</if>
         <if cond="TOOLKIT=='COCOA'">$(ADVANCED_COCOA_SRC)</if>
         <if cond="TOOLKIT=='MOTIF'">$(ADVANCED_UNIX_SRC) $(ADVANCED_MOTIF_SRC)</if>
         <if cond="TOOLKIT=='GTK' and TOOLKIT_VERSION=='2'">$(ADVANCED_UNIX_SRC) $(ADVANCED_GTK_SRC)</if>
@@ -3737,6 +3793,7 @@ src/osx/iphone/window.mm
         <if cond="TOOLKIT=='WINCE'">$(ADVANCED_MSW_HDR)</if>
         <if cond="TOOLKIT=='OSX_CARBON'">$(ADVANCED_OSX_CARBON_HDR)</if>
         <if cond="TOOLKIT=='OSX_COCOA'">$(ADVANCED_OSX_COCOA_HDR)</if>
+        <if cond="TOOLKIT=='OSX_IPHONE'">$(ADVANCED_OSX_IPHONE_HDR)</if>
         <if cond="TOOLKIT=='COCOA'">$(ADVANCED_COCOA_HDR)</if>
         <if cond="TOOLKIT=='MOTIF'">$(ADVANCED_UNIX_HDR) $(ADVANCED_MOTIF_HDR)</if>
         <if cond="TOOLKIT=='GTK' and TOOLKIT_VERSION=='2'">$(ADVANCED_UNIX_HDR) $(ADVANCED_GTK_HDR)</if>
@@ -3773,6 +3830,7 @@ src/osx/iphone/window.mm
         <if cond="TOOLKIT=='WINCE'">$(MEDIA_MSW_SRC)</if>
         <if cond="TOOLKIT=='OSX_CARBON'">$(MEDIA_OSX_CARBON_SRC)</if>
         <if cond="TOOLKIT=='OSX_COCOA'">$(MEDIA_OSX_COCOA_SRC)</if>
+        <if cond="TOOLKIT=='OSX_IPHONE'">$(MEDIA_OSX_IPHONE_SRC)</if>
         <if cond="TOOLKIT=='COCOA'">$(MEDIA_COCOA_SRC)</if>
         <if cond="TOOLKIT=='MOTIF'">$(MEDIA_UNIX_SRC)</if>
         <if cond="TOOLKIT=='GTK'">$(MEDIA_UNIX_SRC) $(MEDIA_GTK_SRC)</if>
@@ -3783,6 +3841,8 @@ src/osx/iphone/window.mm
         <if cond="TOOLKIT=='MSW'">$(MEDIA_MSW_HDR) $(MEDIA_MSW_DESKTOP_HDR)</if>
         <if cond="TOOLKIT=='WINCE'">$(MEDIA_MSW_HDR)</if>
         <if cond="TOOLKIT=='OSX_CARBON'">$(MEDIA_OSX_CARBON_HDR)</if>
+        <if cond="TOOLKIT=='OSX_COCOA'">$(MEDIA_OSX_COCOA_HDR)</if>
+        <if cond="TOOLKIT=='OSX_IPHONE'">$(MEDIA_OSX_IPHONE_HDR)</if>
         <if cond="TOOLKIT=='COCOA'">$(MEDIA_COCOA_HDR)</if>
         <if cond="TOOLKIT=='MOTIF'">$(MEDIA_UNIX_HDR)</if>
         <if cond="TOOLKIT=='GTK'">$(MEDIA_UNIX_HDR)</if>