diff --git a/modules/desktop_capture/BUILD.gn b/modules/desktop_capture/BUILD.gn
index 6b318b8775..88a10a12af 100644
--- a/modules/desktop_capture/BUILD.gn
+++ b/modules/desktop_capture/BUILD.gn
@@ -89,12 +89,16 @@ if (rtc_include_tests) {
       "test_utils.cc",
       "test_utils.h",
       "test_utils_unittest.cc",
-      "win/cursor_unittest.cc",
-      "win/cursor_unittest_resources.h",
-      "win/cursor_unittest_resources.rc",
-      "win/screen_capture_utils_unittest.cc",
-      "win/screen_capturer_win_directx_unittest.cc",
     ]
+    if (is_win) {
+      sources += [
+        "win/cursor_unittest.cc",
+        "win/cursor_unittest_resources.h",
+        "win/cursor_unittest_resources.rc",
+        "win/screen_capture_utils_unittest.cc",
+        "win/screen_capturer_win_directx_unittest.cc",
+      ]
+    }
     deps = [
       ":desktop_capture",
       ":desktop_capture_mock",
@@ -125,11 +129,20 @@ if (rtc_include_tests) {
     sources = [
       "screen_drawer.cc",
       "screen_drawer.h",
-      "screen_drawer_linux.cc",
-      "screen_drawer_mac.cc",
-      "screen_drawer_win.cc",
     ]
 
+    if (is_linux) {
+      sources += [ "screen_drawer_linux.cc" ]
+    }
+
+    if (is_mac) {
+      sources += [ "screen_drawer_mac.cc" ]
+    }
+
+    if (is_win) {
+      sources += [ "screen_drawer_win.cc" ]
+    }
+
     deps = [
       ":primitives",
       "../../api:scoped_refptr",
@@ -267,7 +280,6 @@ rtc_library("desktop_capture_generic") {
     "cropped_desktop_frame.h",
     "cropping_window_capturer.cc",
     "cropping_window_capturer.h",
-    "cropping_window_capturer_win.cc",
     "desktop_and_cursor_composer.cc",
     "desktop_and_cursor_composer.h",
     "desktop_capture_options.cc",
@@ -282,25 +294,15 @@ rtc_library("desktop_capture_generic") {
     "desktop_frame_generator.h",
     "desktop_frame_rotation.cc",
     "desktop_frame_rotation.h",
-    "desktop_frame_win.cc",
-    "desktop_frame_win.h",
     "differ_block.cc",
     "differ_block.h",
     "fake_desktop_capturer.cc",
     "fake_desktop_capturer.h",
     "fallback_desktop_capturer_wrapper.cc",
     "fallback_desktop_capturer_wrapper.h",
-    "mac/desktop_configuration.h",
-    "mac/desktop_configuration_monitor.cc",
-    "mac/desktop_configuration_monitor.h",
-    "mac/full_screen_chrome_window_detector.cc",
-    "mac/full_screen_chrome_window_detector.h",
-    "mac/window_list_utils.cc",
-    "mac/window_list_utils.h",
     "mouse_cursor.cc",
     "mouse_cursor.h",
     "mouse_cursor_monitor.h",
-    "mouse_cursor_monitor_win.cc",
     "resolution_tracker.cc",
     "resolution_tracker.h",
     "rgba_color.cc",
@@ -308,61 +310,34 @@ rtc_library("desktop_capture_generic") {
     "screen_capture_frame_queue.h",
     "screen_capturer_helper.cc",
     "screen_capturer_helper.h",
-    "screen_capturer_win.cc",
-    "win/cursor.cc",
-    "win/cursor.h",
-    "win/d3d_device.cc",
-    "win/d3d_device.h",
-    "win/desktop.cc",
-    "win/desktop.h",
-    "win/display_configuration_monitor.cc",
-    "win/display_configuration_monitor.h",
-    "win/dxgi_adapter_duplicator.cc",
-    "win/dxgi_adapter_duplicator.h",
-    "win/dxgi_context.cc",
-    "win/dxgi_context.h",
-    "win/dxgi_duplicator_controller.cc",
-    "win/dxgi_duplicator_controller.h",
-    "win/dxgi_frame.cc",
-    "win/dxgi_frame.h",
-    "win/dxgi_output_duplicator.cc",
-    "win/dxgi_output_duplicator.h",
-    "win/dxgi_texture.cc",
-    "win/dxgi_texture.h",
-    "win/dxgi_texture_mapping.cc",
-    "win/dxgi_texture_mapping.h",
-    "win/dxgi_texture_staging.cc",
-    "win/dxgi_texture_staging.h",
-    "win/scoped_gdi_object.h",
-    "win/scoped_thread_desktop.cc",
-    "win/scoped_thread_desktop.h",
-    "win/screen_capture_utils.cc",
-    "win/screen_capture_utils.h",
-    "win/screen_capturer_win_directx.cc",
-    "win/screen_capturer_win_directx.h",
-    "win/screen_capturer_win_gdi.cc",
-    "win/screen_capturer_win_gdi.h",
-    "win/screen_capturer_win_magnifier.cc",
-    "win/screen_capturer_win_magnifier.h",
-    "win/selected_window_context.cc",
-    "win/selected_window_context.h",
-    "win/window_capture_utils.cc",
-    "win/window_capture_utils.h",
-    "window_capturer_win.cc",
     "window_finder.cc",
     "window_finder.h",
-    "window_finder_win.cc",
-    "window_finder_win.h",
   ]
 
+  if (is_mac) {
+    sources += [
+      "mac/desktop_configuration.h",
+      "mac/desktop_configuration_monitor.cc",
+      "mac/desktop_configuration_monitor.h",
+      "mac/full_screen_chrome_window_detector.cc",
+      "mac/full_screen_chrome_window_detector.h",
+      "mac/window_list_utils.cc",
+      "mac/window_list_utils.h",
+    ]
+  }
+
   if (build_with_mozilla) {
     sources += [
-      "app_capturer_win.cc",
       "desktop_device_info.cc",
       "desktop_device_info.h",
-      "win/desktop_device_info_win.cc",
-      "win/win_shared.cc",
     ]
+    if (is_win) {
+      sources += [
+        "app_capturer_win.cc",
+        "win/desktop_device_info_win.cc",
+        "win/win_shared.cc",
+      ]
+    }
   }
 
   if (rtc_use_x11_extensions || rtc_use_pipewire) {
@@ -372,8 +347,15 @@ rtc_library("desktop_capture_generic") {
       "window_capturer_linux.cc",
     ]
 
-    if (build_with_mozilla) {
-      sources += [ "app_capturer_linux.cc" ]
+    if (build_with_mozilla && is_linux) {
+      sources += [
+        "app_capturer_linux.cc",
+        "linux/app_capturer_x11.cc",
+        "linux/desktop_device_info_linux.cc",
+        "linux/desktop_device_info_linux.h",
+        "linux/shared_x_util.cc",
+        "linux/shared_x_util.h",
+      ]
     }
   }
 
@@ -408,16 +390,6 @@ rtc_library("desktop_capture_generic") {
       "Xfixes",
       "Xrender",
     ]
-
-    if (build_with_mozilla) {
-      sources += [
-        "linux/app_capturer_x11.cc",
-        "linux/desktop_device_info_linux.cc",
-        "linux/desktop_device_info_linux.h",
-        "linux/shared_x_util.cc",
-        "linux/shared_x_util.h",
-      ]
-    }
   }
 
   if (!is_win && !is_mac && !rtc_use_x11_extensions && !rtc_use_pipewire) {
@@ -429,6 +401,55 @@ rtc_library("desktop_capture_generic") {
   }
 
   if (is_win) {
+    sources += [
+      "cropping_window_capturer_win.cc",
+      "desktop_frame_win.cc",
+      "desktop_frame_win.h",
+      "mouse_cursor_monitor_win.cc",
+      "screen_capturer_win.cc",
+      "win/cursor.cc",
+      "win/cursor.h",
+      "win/d3d_device.cc",
+      "win/d3d_device.h",
+      "win/desktop.cc",
+      "win/desktop.h",
+      "win/display_configuration_monitor.cc",
+      "win/display_configuration_monitor.h",
+      "win/dxgi_adapter_duplicator.cc",
+      "win/dxgi_adapter_duplicator.h",
+      "win/dxgi_context.cc",
+      "win/dxgi_context.h",
+      "win/dxgi_duplicator_controller.cc",
+      "win/dxgi_duplicator_controller.h",
+      "win/dxgi_frame.cc",
+      "win/dxgi_frame.h",
+      "win/dxgi_output_duplicator.cc",
+      "win/dxgi_output_duplicator.h",
+      "win/dxgi_texture.cc",
+      "win/dxgi_texture.h",
+      "win/dxgi_texture_mapping.cc",
+      "win/dxgi_texture_mapping.h",
+      "win/dxgi_texture_staging.cc",
+      "win/dxgi_texture_staging.h",
+      "win/scoped_gdi_object.h",
+      "win/scoped_thread_desktop.cc",
+      "win/scoped_thread_desktop.h",
+      "win/screen_capture_utils.cc",
+      "win/screen_capture_utils.h",
+      "win/screen_capturer_win_directx.cc",
+      "win/screen_capturer_win_directx.h",
+      "win/screen_capturer_win_gdi.cc",
+      "win/screen_capturer_win_gdi.h",
+      "win/screen_capturer_win_magnifier.cc",
+      "win/screen_capturer_win_magnifier.h",
+      "win/selected_window_context.cc",
+      "win/selected_window_context.h",
+      "win/window_capture_utils.cc",
+      "win/window_capture_utils.h",
+      "window_capturer_win.cc",
+      "window_finder_win.cc",
+      "window_finder_win.h",
+    ]
     libs = [
       "d3d11.lib",
       "dxgi.lib",
diff --git a/modules/utility/BUILD.gn b/modules/utility/BUILD.gn
index 96897ba114..1b68212007 100644
--- a/modules/utility/BUILD.gn
+++ b/modules/utility/BUILD.gn
@@ -11,15 +11,20 @@ import("../../webrtc.gni")
 rtc_library("utility") {
   visibility = [ "*" ]
   sources = [
-    "include/helpers_android.h",
-    "include/jvm_android.h",
     "include/process_thread.h",
-    "source/helpers_android.cc",
-    "source/jvm_android.cc",
     "source/process_thread_impl.cc",
     "source/process_thread_impl.h",
   ]
 
+  if (is_android) {
+    sources += [
+      "include/helpers_android.h",
+      "include/jvm_android.h",
+      "source/helpers_android.cc",
+      "source/jvm_android.cc",
+    ]
+  }
+
   if (is_ios) {
     libs = [ "AVFoundation.framework" ]
   }
diff --git a/test/BUILD.gn b/test/BUILD.gn
index c0646d3b15..49c76b0729 100644
--- a/test/BUILD.gn
+++ b/test/BUILD.gn
@@ -847,8 +847,6 @@ rtc_library("test_renderer_generic") {
   sources = [
     "video_renderer.cc",
     "video_renderer.h",
-    "win/d3d_renderer.cc",
-    "win/d3d_renderer.h",
   ]
   deps = [
     ":test_support",
@@ -861,6 +859,12 @@ rtc_library("test_renderer_generic") {
     "../rtc_base:rtc_base_approved",
     "//testing/gtest",
   ]
+  if (is_win) {
+    sources += [
+      "win/d3d_renderer.cc",
+      "win/d3d_renderer.h",
+    ]
+  }
   if (!(is_linux && rtc_use_x11) && !is_mac && !is_win) {
     sources += [ "null_platform_renderer.cc" ]
   }