diff --git a/harbour/ChangeLog b/harbour/ChangeLog
index 2009100871..436b76a69b 100644
--- a/harbour/ChangeLog
+++ b/harbour/ChangeLog
@@ -8,6 +8,40 @@
    2008-12-31 13:59 UTC+0100 Foo Bar (foo.bar foobar.org)
 */
 
+2009-01-30 20:19 UTC+0100 Przemyslaw Czerpak (druzus/at/priv.onet.pl)
+  * harbour/make_gcc.mak
+    ! added additional rules to fix time conditions in parallel compilation
+
+  * harbour/config/dos/dir.cf
+  * harbour/config/w32/dir.cf
+    * changed simple assignments to recursive ones
+
+  * harbour/config/dir.cf
+    + added support for dependencies between build directories for
+      parallel execution. If compilation of dirX needs results of
+      dirY and dirZ compilation then it hsould be declared as:
+         dirX{dirY,dirZ}
+    % process directories defined in DIRS simultaneously when -j<N>
+      GNU make switch is used - it gives additional speed improvement
+      on multi CPU machines
+
+  * harbour/Makefile
+  * harbour/source/Makefile
+    * set directory dependencies for parallel compilation
+
+   The parallel compilation can be enabled by using -j<n> GNU make
+   switch on multiprocess platforms, f.e.:
+      ./gnu_make.sh -j3
+   It should give some speed improvement even on single CPU machines.
+   These are results of clean Harbour compilation on my 3 phantom CPU
+   computer:
+
+      1. leaner compilation without -j<n>                6m29.895s
+      2. parallel compilation with -j5 but without
+         parallel directory processing                   3m20.163s
+      3. parallel compilation with -j5 and with new
+         parallel directory processing                   2m6.168s
+
 2009-01-30 08:52 UTC+0100 Viktor Szakats (harbour.01 syenar hu)
   * ChangeLog
     ! Typos in former ChangeLog entries.
diff --git a/harbour/Makefile b/harbour/Makefile
index fa3bf6e0fd..fb190eac9c 100644
--- a/harbour/Makefile
+++ b/harbour/Makefile
@@ -14,7 +14,7 @@ else
 ifeq ($(HB_HOST_BUILD),lib)
 HB_UTIL_DIR=
 else
-HB_UTIL_DIR=utils
+HB_UTIL_DIR=utils{source}
 endif
 
 DIRS=\
@@ -22,7 +22,7 @@ DIRS=\
 	include \
 	source \
 	$(HB_UTIL_DIR) \
-	contrib \
+	contrib{source} \
 
 endif
 
diff --git a/harbour/config/dir.cf b/harbour/config/dir.cf
index d87529252d..d66f014490 100644
--- a/harbour/config/dir.cf
+++ b/harbour/config/dir.cf
@@ -9,6 +9,7 @@ include $(TOP)$(ROOT)config/global.cf
 #include $(TOP)$(ROOT)config/$(HB_ARCHITECTURE)/dir.cf
 
 ifeq ($(DIR_RULE),)
+
 # NOTE: The empty line directly before 'endef' HAVE TO exist!
 # It causes that every commands will be separated by LF
 define dir_mk
@@ -16,15 +17,56 @@ $(MK) -C $(dir) $@
 
 endef
 
-DIRS_MK = $(foreach d, $(DIRS), $(if $(wildcard $(d)/Makefile),$(d),))
+DIRS_PURE = $(filter-out {%},$(subst {, {,$(DIRS)))
+DIRS_DEP  = $(filter-out $(DIRS_PURE),$(DIRS))
+DIRS_MK   = $(foreach d, $(DIRS_PURE), $(if $(wildcard $(d)/Makefile),$(d),))
 DIR_RULE = $(foreach dir, $(DIRS_MK), $(dir_mk))
+MULTI_DEPS = yes
+
+else
+
+DIRS := $(filter-out {%},$(subst {, {,$(DIRS)))
+MULTI_DEPS = no
+
 endif
 
 all : first
 
+ifneq ($(MULTI_DEPS),yes)
+
 first clean install::
 	+$(DIR_RULE)
 
+else
+
+DIRS_CLEAN = $(foreach dir, $(DIRS_MK), $(dir).clean)
+DIRS_INST  = $(foreach dir, $(DIRS_MK), $(dir).inst)
+
+first   :: $(DIRS_MK)
+install :: $(DIRS_INST)
+clean   :: $(DIRS_CLEAN)
+
+comma=,
+define dep_rule
+$(subst $(comma),$(2) ,$(subst },$(2),$(subst {,$(2)::|,$(1))))
+endef
+
+$(foreach dep, $(DIRS_DEP), $(eval $(call dep_rule,$(dep),.clean)))
+$(foreach dep, $(DIRS_DEP), $(eval $(call dep_rule,$(dep),.inst)))
+$(foreach dep, $(DIRS_DEP), $(eval $(call dep_rule,$(dep),)))
+
+$(DIRS_CLEAN) ::
+	+$(MK) -C $(@:.clean=) clean
+
+$(DIRS_INST) ::
+	+$(MK) -C $(@:.inst=) install
+
+$(DIRS_MK) ::
+	+$(MK) -C $(@)
+
+endif
+
+
 ifneq ($(HB_POSTINST),)
 install::
 	+$(HB_POSTINST)
diff --git a/harbour/config/dos/dir.cf b/harbour/config/dos/dir.cf
index 669603039f..71126cddc7 100644
--- a/harbour/config/dos/dir.cf
+++ b/harbour/config/dos/dir.cf
@@ -20,8 +20,8 @@ $(DIR_MAKE) -C $(file) $@
 
 endef
 
-DIR_LIST := $(subst /,\,$(DIRS))
-DIR_MAKE := $(subst /,\,$(MK))
+DIR_LIST = $(subst /,\,$(DIRS))
+DIR_MAKE = $(subst /,\,$(MK))
 DIR_RULE = $(foreach file, $(DIR_LIST), $(dir_mk))
 
 else  # bash
diff --git a/harbour/config/w32/dir.cf b/harbour/config/w32/dir.cf
index d4792650cd..99b55beaf1 100644
--- a/harbour/config/w32/dir.cf
+++ b/harbour/config/w32/dir.cf
@@ -10,8 +10,8 @@ ifeq ($(DIRS),) # Empty directory list
 DIR_RULE =\
 	@echo Done
 else
-DIR_LIST := $(subst /,\,$(DIRS))
-DIR_MAKE := $(subst /,\,$(MK))
+DIR_LIST = $(subst /,\,$(DIRS))
+DIR_MAKE = $(subst /,\,$(MK))
 DIR_RULE =\
 	$(COMSPEC) /C FOR %d IN ($(DIR_LIST)) DO $(DIR_MAKE) -C %d $@
 endif
diff --git a/harbour/make_gcc.mak b/harbour/make_gcc.mak
index ad2a7c317e..dd8c4cd01d 100644
--- a/harbour/make_gcc.mak
+++ b/harbour/make_gcc.mak
@@ -432,15 +432,15 @@ $(HBTEST_EXE)   :: StdLibs
 $(HBTEST_EXE)   :: $(HBTEST_EXE_OBJS)
 	$(CC) $(CFLAGS) -o $@ $^ $(LDFLAGS)
 #**********************************************************
-$(HBI18N_EXE)   :: MinLibs
+$(HBI18N_EXE)   :: StdLibs
 $(HBI18N_EXE)   :: $(HBI18N_EXE_OBJS)
 	$(CC) $(CFLAGS) -o $@ $^ $(LDFLAGS)
 #**********************************************************
-$(HBDOC_EXE)    :: MinLibs
+$(HBDOC_EXE)    :: StdLibs
 $(HBDOC_EXE)    :: $(HBDOC_EXE_OBJS)
 	$(CC) $(CFLAGS) -o $@ $^ $(LDFLAGS)
 #**********************************************************
-$(HBMAKE_EXE)   :: MinLibs
+$(HBMAKE_EXE)   :: StdLibs
 $(HBMAKE_EXE)   :: $(HBMAKE_EXE_OBJS)
 	$(CC) $(CFLAGS) -o $@ $^ $(LDFLAGS)
 #**********************************************************
@@ -484,13 +484,17 @@ $(DLL_OBJ_DIR)/pptable.c : $(HBPP) $(INCLUDE_DIR)/hbstdgen.ch $(INCLUDE_DIR)/std
 
 #**********************************************************
 
+# additional dependencies for parallel execution
+$(OBJ_DIR)/macrolex$(OBJEXT) : $(OBJ_DIR)/macroy.c
+$(OBJ_DIR)/complex$(OBJEXT) : $(OBJ_DIR)/harboury.c
+
 ifeq ("$(HB_REBUILD_PARSER)","yes")
 
 $(OBJ_DIR)/macroy.c : $(MACRO_DIR)/macro.y
-	bison --no-line -d $^ -o$@
+	bison --no-line -d $< -o$@
 
 $(OBJ_DIR)/harboury.c : $(COMPILER_DIR)/harbour.y
-	bison --no-line -d $^ -o$@
+	bison --no-line -d $< -o$@
 
 else
 
@@ -507,23 +511,27 @@ endif
 #**********************************************************
 
 #$(OBJ_DIR)/macrol.c : $(MACRO_DIR)/macro.l
-#	flex -Phb_macro -i -8 -o$@ $^
+#	flex -Phb_macro -i -8 -o$@ $<
 
 #$(OBJ_DIR)/harbourl.c : $(COMPILER_DIR)/harbour.l
-#	flex -Phb_comp -i -8 -o$@ $^
+#	flex -Phb_comp -i -8 -o$@ $<
 
 #$(OBJ_DIR)/harbourl$(OBJEXT) : $(OBJ_DIR)/harbourl.c
 #$(OBJ_DIR)/macrol$(OBJEXT)   : $(OBJ_DIR)/macrol.c
 
 #**********************************************************
 
+# additional dependencies for parallel execution
+$(DLL_OBJ_DIR)/macrolex$(OBJEXT) : $(DLL_OBJ_DIR)/macroy.c
+$(DLL_OBJ_DIR)/complex$(OBJEXT) : $(DLL_OBJ_DIR)/harboury.c
+
 ifeq ("$(HB_REBUILD_PARSER)","yes")
 
 $(DLL_OBJ_DIR)/macroy.c : $(MACRO_DIR)/macro.y
-	bison --no-line -d $^ -o$@
+	bison --no-line -d $< -o$@
 
 $(DLL_OBJ_DIR)/harboury.c : $(COMPILER_DIR)/harbour.y
-	bison --no-line -d $^ -o$@
+	bison --no-line -d $< -o$@
 
 else
 
@@ -540,10 +548,10 @@ endif
 #**********************************************************
 
 #$(DLL_OBJ_DIR)/macrol.c : $(MACRO_DIR)/macro.l
-#	flex -Phb_macro -i -8 -o$@ $^
+#	flex -Phb_macro -i -8 -o$@ $<
 
 #$(DLL_OBJ_DIR)/harbourl.c : $(COMPILER_DIR)/harbour.l
-#	flex -Phb_comp -i -8 -o$@ $^
+#	flex -Phb_comp -i -8 -o$@ $<
 
 #$(DLL_OBJ_DIR)/harbourl$(OBJEXT) : $(DLL_OBJ_DIR)/harbourl.c
 #$(DLL_OBJ_DIR)/macrol$(OBJEXT)   : $(DLL_OBJ_DIR)/macrol.c
@@ -562,9 +570,7 @@ Clean: doClean
 CLEAN: doClean
 
 doClean:
-	-$(DEL) $(HB_BUILD_TARGETS)
-	-$(DEL) $(HB_DLL_IMPLIB)
-	-$(DEL) $(HB_DLL_IMPLIBMT)
+	-$(DEL) $(HB_BUILD_TARGETS) $(HB_DLL_IMPLIB) $(HB_DLL_IMPLIBMT)
 	-$(DEL) $(OBJ_DIR)/*$(OBJEXT)
 	-$(DEL) $(OBJ_DIR)/*.c
 	-$(DEL) $(OBJ_DIR)/*.h
diff --git a/harbour/source/Makefile b/harbour/source/Makefile
index e8aaea29b3..e4f0a40ce6 100644
--- a/harbour/source/Makefile
+++ b/harbour/source/Makefile
@@ -8,33 +8,33 @@ ifeq ($(HB_HOST_BUILD),yes)
 
 DIRS=\
 	common \
-	pp \
-	compiler \
-	main \
+	pp{common} \
+	compiler{pp} \
+	main{compiler} \
 
 else
 
 ifeq ($(HB_HOST_BUILD),lib)
 HB_COMP_DIR=
 else
-HB_COMP_DIR=main
+HB_COMP_DIR=main{compiler}
 endif
 
 DIRS=\
 	common \
-	pp \
-	compiler \
+	pp{common} \
+	compiler{pp} \
 	$(HB_COMP_DIR) \
-	rtl \
-	vm \
+	rtl{main} \
+	vm{main} \
 	macro \
 	codepage \
 	lang \
-	rdd \
-	hbextern \
+	rdd{main} \
+	hbextern{main} \
 	hbpcre \
 	hbzlib \
-	debug \
+	debug{main} \
 
 endif