Includes  is  a simple utility to determine which include files a program
  needs  (or  may  need)  directly  or  indirectly.  It scans the source code
  searching for #include directives, and recursively scans the included files
  until  no  new  inclusions  are  made.   It  may be used to determine which
  include  files  you  need  to  have  to  compile  a  certain project, or to
  automatically  find  the  dependencies for a makefile.  It works both under
  WB1.3  and  2.0.   This  is version 1.2, and includes portable source in C.
  Author:  Bruno Costa.

 PERMSSN    UID  GID    PACKED    SIZE  RATIO METHOD CRC     STAMP          NAME
---------- ----------- ------- ------- ------ ---------- ------------ -------------
[generic]                 5682    9512  59.7% -lh1- b983 May 14  1992 inc/includes
[generic]                 2316    6591  35.1% -lh1- 4dd1 Apr 22  1992 inc/includes.c
[generic]                  275     381  72.2% -lh1- 33a4 May 14  1992 inc/makefile
---------- ----------- ------- ------- ------ ---------- ------------ -------------
 Total         3 files    8273   16484  50.2%            Aug 15  1992