diff --git a/gcc/config.gcc b/gcc/config.gcc
index 553a310f4bd..d053b98efa8 100644
--- a/gcc/config.gcc
+++ b/gcc/config.gcc
@@ -2177,11 +2177,13 @@ i[4567]86-wrs-vxworks*|x86_64-wrs-vxworks7*)
 i[34567]86-*-cygwin*)
 	tm_file="${tm_file} i386/unix.h i386/bsd.h i386/gas.h i386/cygming.h i386/cygwin.h i386/cygwin-stdint.h"
 	tm_file="${tm_file} mingw/winnt.h"
+	tm_file="${tm_file} mingw/winnt-dll.h"
 	xm_file=i386/xm-cygwin.h
 	tmake_file="${tmake_file} mingw/t-cygming t-slibgcc"
 	target_gtfiles="$target_gtfiles \$(srcdir)/config/mingw/winnt.cc"
+	target_gtfiles="$target_gtfiles \$(srcdir)/config/mingw/winnt-dll.cc"
 	extra_options="${extra_options} mingw/cygming.opt i386/cygwin.opt"
-	extra_objs="${extra_objs} winnt.o winnt-stubs.o"
+	extra_objs="${extra_objs} winnt.o winnt-stubs.o winnt-dll.o"
 	c_target_objs="${c_target_objs} msformat-c.o"
 	cxx_target_objs="${cxx_target_objs} winnt-cxx.o msformat-c.o"
 	d_target_objs="${d_target_objs} cygwin-d.o"
@@ -2196,11 +2198,13 @@ x86_64-*-cygwin*)
 	need_64bit_isa=yes
 	tm_file="${tm_file} i386/unix.h i386/bsd.h i386/gas.h i386/cygming.h i386/cygwin.h i386/cygwin-w64.h i386/cygwin-stdint.h"
 	tm_file="${tm_file} mingw/winnt.h"
+	tm_file="${tm_file} mingw/winnt-dll.h"
 	xm_file=i386/xm-cygwin.h
 	tmake_file="${tmake_file} mingw/t-cygming t-slibgcc"
 	target_gtfiles="$target_gtfiles \$(srcdir)/config/mingw/winnt.cc"
+	target_gtfiles="$target_gtfiles \$(srcdir)/config/mingw/winnt-dll.cc"
 	extra_options="${extra_options} mingw/cygming.opt i386/cygwin.opt"
-	extra_objs="${extra_objs} winnt.o winnt-stubs.o"
+	extra_objs="${extra_objs} winnt.o winnt-stubs.o winnt-dll.o"
 	c_target_objs="${c_target_objs} msformat-c.o"
 	cxx_target_objs="${cxx_target_objs} winnt-cxx.o msformat-c.o"
 	d_target_objs="${d_target_objs} cygwin-d.o"
@@ -2266,6 +2270,7 @@ i[34567]86-*-mingw* | x86_64-*-mingw*)
 	esac
 	tm_file="${tm_file} mingw/mingw-stdint.h"
 	tm_file="${tm_file} mingw/winnt.h"
+	tm_file="${tm_file} mingw/winnt-dll.h"
 	tmake_file="${tmake_file} t-winnt mingw/t-cygming t-slibgcc"
         case ${target} in
                x86_64-w64-*)
@@ -2277,6 +2282,7 @@ i[34567]86-*-mingw* | x86_64-*-mingw*)
 	esac
         native_system_header_dir=/mingw/include
 	target_gtfiles="$target_gtfiles \$(srcdir)/config/mingw/winnt.cc"
+	target_gtfiles="$target_gtfiles \$(srcdir)/config/mingw/winnt-dll.cc"
 	extra_options="${extra_options} mingw/cygming.opt mingw/mingw.opt"
 	case ${target} in
 		*-w64-*)
@@ -2285,7 +2291,7 @@ i[34567]86-*-mingw* | x86_64-*-mingw*)
 		*)
 			;;
 	esac
-	extra_objs="${extra_objs} winnt.o winnt-stubs.o"
+	extra_objs="${extra_objs} winnt.o winnt-stubs.o winnt-dll.o"
 	c_target_objs="${c_target_objs} msformat-c.o"
 	cxx_target_objs="${cxx_target_objs} winnt-cxx.o msformat-c.o"
 	gas=yes
diff --git a/gcc/config/i386/cygming.h b/gcc/config/i386/cygming.h
index 98b375538e7..56945f00c11 100644
--- a/gcc/config/i386/cygming.h
+++ b/gcc/config/i386/cygming.h
@@ -461,7 +461,7 @@ do {						\
 #define TARGET_ASM_ASSEMBLE_VISIBILITY i386_pe_assemble_visibility
 
 #undef SUB_TARGET_RECORD_STUB
-#define SUB_TARGET_RECORD_STUB i386_pe_record_stub
+#define SUB_TARGET_RECORD_STUB mingw_pe_record_stub
 
 /* Static stack checking is supported by means of probes.  */
 #define STACK_CHECK_STATIC_BUILTIN 1
@@ -469,3 +469,6 @@ do {						\
 #ifndef HAVE_GAS_ALIGNED_COMM
 # define HAVE_GAS_ALIGNED_COMM 0
 #endif
+
+#undef GOT_ALIAS_SET
+#define GOT_ALIAS_SET mingw_GOT_alias_set ()
diff --git a/gcc/config/i386/i386-expand.cc b/gcc/config/i386/i386-expand.cc
index d1d396a8713..e09c97f1520 100644
--- a/gcc/config/i386/i386-expand.cc
+++ b/gcc/config/i386/i386-expand.cc
@@ -408,10 +408,11 @@ ix86_expand_move (machine_mode mode, rtx operands[])
 				 : UNSPEC_GOT));
 	  op1 = gen_rtx_CONST (Pmode, op1);
 	  op1 = gen_const_mem (Pmode, op1);
-	  set_mem_alias_set (op1, ix86_GOT_alias_set ());
+	  set_mem_alias_set (op1, GOT_ALIAS_SET);
 	}
       else
 	{
+#if TARGET_PECOFF
 	  tmp = legitimize_pe_coff_symbol (op1, addend != NULL_RTX);
 	  if (tmp)
 	    {
@@ -424,6 +425,7 @@ ix86_expand_move (machine_mode mode, rtx operands[])
 	      op1 = operands[1];
 	      break;
 	    }
+#endif
 	}
 
       if (addend)
diff --git a/gcc/config/i386/i386-expand.h b/gcc/config/i386/i386-expand.h
index 65cb49c921c..5e02df1706d 100644
--- a/gcc/config/i386/i386-expand.h
+++ b/gcc/config/i386/i386-expand.h
@@ -34,9 +34,7 @@ struct expand_vec_perm_d
 };
 
 rtx legitimize_tls_address (rtx x, enum tls_model model, bool for_mov);
-alias_set_type ix86_GOT_alias_set (void);
 rtx legitimize_pic_address (rtx orig, rtx reg);
-rtx legitimize_pe_coff_symbol (rtx addr, bool inreg);
 
 bool insn_defines_reg (unsigned int regno1, unsigned int regno2,
 		       rtx_insn *insn);
diff --git a/gcc/config/i386/i386-protos.h b/gcc/config/i386/i386-protos.h
index 65ef3d77c3a..b2e9b9e0d3d 100644
--- a/gcc/config/i386/i386-protos.h
+++ b/gcc/config/i386/i386-protos.h
@@ -318,7 +318,6 @@ extern void i386_pe_end_cold_function (FILE *, const char *, tree);
 extern void i386_pe_assemble_visibility (tree, int);
 extern tree i386_pe_mangle_decl_assembler_name (tree, tree);
 extern tree i386_pe_mangle_assembler_name (const char *);
-extern void i386_pe_record_stub (const char *);
 
 extern void i386_pe_seh_init (FILE *);
 extern void i386_pe_seh_end_prologue (FILE *);
diff --git a/gcc/config/i386/i386.cc b/gcc/config/i386/i386.cc
index 4126ab24a79..cf998252340 100644
--- a/gcc/config/i386/i386.cc
+++ b/gcc/config/i386/i386.cc
@@ -11244,20 +11244,6 @@ ix86_cannot_force_const_mem (machine_mode mode, rtx x)
   return !ix86_legitimate_constant_p (mode, x);
 }
 
-/*  Nonzero if the symbol is marked as dllimport, or as stub-variable,
-    otherwise zero.  */
-
-static bool
-is_imported_p (rtx x)
-{
-  if (!TARGET_DLLIMPORT_DECL_ATTRIBUTES
-      || GET_CODE (x) != SYMBOL_REF)
-    return false;
-
-  return SYMBOL_REF_DLLIMPORT_P (x) || SYMBOL_REF_STUBVAR_P (x);
-}
-
-
 /* Nonzero if the constant value X is a legitimate general operand
    when generating PIC code.  It is given that flag_pic is on and
    that X satisfies CONSTANT_P.  */
@@ -11359,8 +11345,10 @@ legitimate_pic_address_disp_p (rtx disp)
 
 	  if (TARGET_PECOFF)
 	    {
+#if TARGET_PECOFF
 	      if (is_imported_p (op0))
 		return true;
+#endif
 
 	      if (SYMBOL_REF_FAR_ADDR_P (op0) || !SYMBOL_REF_LOCAL_P (op0))
 		break;
@@ -11836,16 +11824,6 @@ constant_address_p (rtx x)
   return CONSTANT_P (x) && ix86_legitimate_address_p (Pmode, x, 1);
 }
 

-/* Return a unique alias set for the GOT.  */
-
-alias_set_type
-ix86_GOT_alias_set (void)
-{
-  static alias_set_type set = -1;
-  if (set == -1)
-    set = new_alias_set ();
-  return set;
-}
 
 /* Return a legitimate reference for ORIG (an address) using the
    register REG.  If REG is 0, a new pseudo is generated.
@@ -11883,9 +11861,11 @@ legitimize_pic_address (rtx orig, rtx reg)
 
   if (TARGET_64BIT && TARGET_DLLIMPORT_DECL_ATTRIBUTES)
     {
+#if TARGET_PECOFF
       rtx tmp = legitimize_pe_coff_symbol (addr, true);
       if (tmp)
         return tmp;
+#endif
     }
 
   if (TARGET_64BIT && legitimate_pic_address_disp_p (addr))
@@ -11928,9 +11908,11 @@ legitimize_pic_address (rtx orig, rtx reg)
 	      on VxWorks, see gotoff_operand.  */
 	   || (TARGET_VXWORKS_RTP && GET_CODE (addr) == LABEL_REF))
     {
+#if TARGET_PECOFF
       rtx tmp = legitimize_pe_coff_symbol (addr, true);
       if (tmp)
         return tmp;
+#endif
 
       /* For x64 PE-COFF there is no GOT table,
 	 so we use address directly.  */
@@ -11945,7 +11927,7 @@ legitimize_pic_address (rtx orig, rtx reg)
 				    UNSPEC_GOTPCREL);
 	  new_rtx = gen_rtx_CONST (Pmode, new_rtx);
 	  new_rtx = gen_const_mem (Pmode, new_rtx);
-	  set_mem_alias_set (new_rtx, ix86_GOT_alias_set ());
+	  set_mem_alias_set (new_rtx, GOT_ALIAS_SET);
 	}
       else
 	{
@@ -11967,7 +11949,7 @@ legitimize_pic_address (rtx orig, rtx reg)
 	    new_rtx = gen_rtx_PLUS (Pmode, pic_offset_table_rtx, new_rtx);
 
 	  new_rtx = gen_const_mem (Pmode, new_rtx);
-	  set_mem_alias_set (new_rtx, ix86_GOT_alias_set ());
+	  set_mem_alias_set (new_rtx, GOT_ALIAS_SET);
 	}
 
       new_rtx = copy_to_suggested_reg (new_rtx, reg, Pmode);
@@ -12344,7 +12326,7 @@ legitimize_tls_address (rtx x, enum tls_model model, bool for_mov)
       if (pic)
 	off = gen_rtx_PLUS (tp_mode, pic, off);
       off = gen_const_mem (tp_mode, off);
-      set_mem_alias_set (off, ix86_GOT_alias_set ());
+      set_mem_alias_set (off, GOT_ALIAS_SET);
 
       if (TARGET_64BIT || TARGET_ANY_GNU_TLS)
 	{
@@ -12503,173 +12485,6 @@ ix86_rewrite_tls_address (rtx pattern)
   return pattern;
 }
 
-/* Create or return the unique __imp_DECL dllimport symbol corresponding
-   to symbol DECL if BEIMPORT is true.  Otherwise create or return the
-   unique refptr-DECL symbol corresponding to symbol DECL.  */
-
-struct dllimport_hasher : ggc_cache_ptr_hash<tree_map>
-{
-  static inline hashval_t hash (tree_map *m) { return m->hash; }
-  static inline bool
-  equal (tree_map *a, tree_map *b)
-  {
-    return a->base.from == b->base.from;
-  }
-
-  static int
-  keep_cache_entry (tree_map *&m)
-  {
-    return ggc_marked_p (m->base.from);
-  }
-};
-
-static GTY((cache)) hash_table<dllimport_hasher> *dllimport_map;
-
-static tree
-get_dllimport_decl (tree decl, bool beimport)
-{
-  struct tree_map *h, in;
-  const char *name;
-  const char *prefix;
-  size_t namelen, prefixlen;
-  char *imp_name;
-  tree to;
-  rtx rtl;
-
-  if (!dllimport_map)
-    dllimport_map = hash_table<dllimport_hasher>::create_ggc (512);
-
-  in.hash = htab_hash_pointer (decl);
-  in.base.from = decl;
-  tree_map **loc = dllimport_map->find_slot_with_hash (&in, in.hash, INSERT);
-  h = *loc;
-  if (h)
-    return h->to;
-
-  *loc = h = ggc_alloc<tree_map> ();
-  h->hash = in.hash;
-  h->base.from = decl;
-  h->to = to = build_decl (DECL_SOURCE_LOCATION (decl),
-			   VAR_DECL, NULL, ptr_type_node);
-  DECL_ARTIFICIAL (to) = 1;
-  DECL_IGNORED_P (to) = 1;
-  DECL_EXTERNAL (to) = 1;
-  TREE_READONLY (to) = 1;
-
-  name = IDENTIFIER_POINTER (DECL_ASSEMBLER_NAME (decl));
-  name = targetm.strip_name_encoding (name);
-  if (beimport)
-    prefix = name[0] == FASTCALL_PREFIX || user_label_prefix[0] == 0
-      ? "*__imp_" : "*__imp__";
-  else
-    prefix = user_label_prefix[0] == 0 ? "*.refptr." : "*refptr.";
-  namelen = strlen (name);
-  prefixlen = strlen (prefix);
-  imp_name = (char *) alloca (namelen + prefixlen + 1);
-  memcpy (imp_name, prefix, prefixlen);
-  memcpy (imp_name + prefixlen, name, namelen + 1);
-
-  name = ggc_alloc_string (imp_name, namelen + prefixlen);
-  rtl = gen_rtx_SYMBOL_REF (Pmode, name);
-  SET_SYMBOL_REF_DECL (rtl, to);
-  SYMBOL_REF_FLAGS (rtl) = SYMBOL_FLAG_LOCAL | SYMBOL_FLAG_STUBVAR;
-  if (!beimport)
-    {
-      SYMBOL_REF_FLAGS (rtl) |= SYMBOL_FLAG_EXTERNAL;
-#ifdef SUB_TARGET_RECORD_STUB
-      SUB_TARGET_RECORD_STUB (name);
-#endif
-    }      
-
-  rtl = gen_const_mem (Pmode, rtl);
-  set_mem_alias_set (rtl, ix86_GOT_alias_set ());
-
-  SET_DECL_RTL (to, rtl);
-  SET_DECL_ASSEMBLER_NAME (to, get_identifier (name));
-
-  return to;
-}
-
-/* Expand SYMBOL into its corresponding far-address symbol.
-   WANT_REG is true if we require the result be a register.  */
-
-static rtx
-legitimize_pe_coff_extern_decl (rtx symbol, bool want_reg)
-{
-  tree imp_decl;
-  rtx x;
-
-  gcc_assert (SYMBOL_REF_DECL (symbol));
-  imp_decl = get_dllimport_decl (SYMBOL_REF_DECL (symbol), false);
-
-  x = DECL_RTL (imp_decl);
-  if (want_reg)
-    x = force_reg (Pmode, x);
-  return x;
-}
-
-/* Expand SYMBOL into its corresponding dllimport symbol.  WANT_REG is
-   true if we require the result be a register.  */
-
-static rtx
-legitimize_dllimport_symbol (rtx symbol, bool want_reg)
-{
-  tree imp_decl;
-  rtx x;
-
-  gcc_assert (SYMBOL_REF_DECL (symbol));
-  imp_decl = get_dllimport_decl (SYMBOL_REF_DECL (symbol), true);
-
-  x = DECL_RTL (imp_decl);
-  if (want_reg)
-    x = force_reg (Pmode, x);
-  return x;
-}
-
-/* Expand SYMBOL into its corresponding dllimport or refptr symbol.  WANT_REG 
-   is true if we require the result be a register.  */
-
-rtx
-legitimize_pe_coff_symbol (rtx addr, bool inreg)
-{
-  if (!TARGET_PECOFF)
-    return NULL_RTX;
-
-  if (TARGET_DLLIMPORT_DECL_ATTRIBUTES)
-    {
-      if (GET_CODE (addr) == SYMBOL_REF && SYMBOL_REF_DLLIMPORT_P (addr))
-	return legitimize_dllimport_symbol (addr, inreg);
-      if (GET_CODE (addr) == CONST
-	  && GET_CODE (XEXP (addr, 0)) == PLUS
-	  && GET_CODE (XEXP (XEXP (addr, 0), 0)) == SYMBOL_REF
-	  && SYMBOL_REF_DLLIMPORT_P (XEXP (XEXP (addr, 0), 0)))
-	{
-	  rtx t = legitimize_dllimport_symbol (XEXP (XEXP (addr, 0), 0), inreg);
-	  return gen_rtx_PLUS (Pmode, t, XEXP (XEXP (addr, 0), 1));
-	}
-    }
-
-  if (ix86_cmodel != CM_LARGE_PIC && ix86_cmodel != CM_MEDIUM_PIC)
-    return NULL_RTX;
-  if (GET_CODE (addr) == SYMBOL_REF
-      && !is_imported_p (addr)
-      && SYMBOL_REF_EXTERNAL_P (addr)
-      && SYMBOL_REF_DECL (addr))
-    return legitimize_pe_coff_extern_decl (addr, inreg);
-
-  if (GET_CODE (addr) == CONST
-      && GET_CODE (XEXP (addr, 0)) == PLUS
-      && GET_CODE (XEXP (XEXP (addr, 0), 0)) == SYMBOL_REF
-      && !is_imported_p (XEXP (XEXP (addr, 0), 0))
-      && SYMBOL_REF_EXTERNAL_P (XEXP (XEXP (addr, 0), 0))
-      && SYMBOL_REF_DECL (XEXP (XEXP (addr, 0), 0)))
-    {
-      rtx t = legitimize_pe_coff_extern_decl (XEXP (XEXP (addr, 0), 0), inreg);
-      return gen_rtx_PLUS (Pmode, t, XEXP (XEXP (addr, 0), 1));
-    }
-  return NULL_RTX;
-}
-
 /* Try machine-dependent ways of modifying an illegitimate address
    to be legitimate.  If we find one, return the new, valid address.
    This macro is used in only one place: `memory_address' in explow.cc.
@@ -12709,9 +12524,11 @@ ix86_legitimize_address (rtx x, rtx, machine_mode mode)
 
   if (TARGET_DLLIMPORT_DECL_ATTRIBUTES)
     {
+#if TARGET_PECOFF
       rtx tmp = legitimize_pe_coff_symbol (x, true);
       if (tmp)
         return tmp;
+#endif
     }
 
   if (flag_pic && SYMBOLIC_CONST (x))
diff --git a/gcc/config/i386/i386.h b/gcc/config/i386/i386.h
index 7051c6c13e4..d9f02f66518 100644
--- a/gcc/config/i386/i386.h
+++ b/gcc/config/i386/i386.h
@@ -2262,6 +2262,8 @@ extern int const svr4_debugger_register_map[FIRST_PSEUDO_REGISTER];
 /* Which processor to tune code generation for.  These must be in sync
    with processor_cost_table in i386-options.cc.  */
 
+#define GOT_ALIAS_SET -1
+
 enum processor_type
 {
   PROCESSOR_GENERIC = 0,
diff --git a/gcc/config/mingw/t-cygming b/gcc/config/mingw/t-cygming
index f5de941c8e5..3dd9116d92b 100644
--- a/gcc/config/mingw/t-cygming
+++ b/gcc/config/mingw/t-cygming
@@ -33,6 +33,12 @@ winnt-cxx.o: $(srcdir)/config/mingw/winnt-cxx.cc $(CONFIG_H) $(SYSTEM_H) \
 	$(COMPILER) -c $(ALL_COMPILERFLAGS) $(ALL_CPPFLAGS) $(INCLUDES) \
 	$(srcdir)/config/mingw/winnt-cxx.cc
 
+winnt-dll.o: $(srcdir)/config/mingw/winnt-dll.cc $(CONFIG_H) $(SYSTEM_H) \
+  coretypes.h \
+  $(TM_H) $(TREE_H) flags.h \
+  $(TM_P_H) $(HASH_TABLE_H) $(GGC_H)
+	$(COMPILER) -c $(ALL_COMPILERFLAGS) $(ALL_CPPFLAGS) $(INCLUDES) \
+	$(srcdir)/config/mingw/winnt-dll.cc
 
 winnt-stubs.o: $(srcdir)/config/mingw/winnt-stubs.cc $(CONFIG_H) $(SYSTEM_H) \
   coretypes.h \
diff --git a/gcc/config/mingw/winnt-dll.cc b/gcc/config/mingw/winnt-dll.cc
new file mode 100644
index 00000000000..1354402a959
--- /dev/null
+++ b/gcc/config/mingw/winnt-dll.cc
@@ -0,0 +1,231 @@
+/* Expand a SYMBOL into its corresponding dllimport, far-address,
+or refptr symbol.
+Copyright (C) 1988-2024 Free Software Foundation, Inc.
+
+GCC is free software; you can redistribute it and/or modify it under
+the terms of the GNU General Public License as published by the Free
+Software Foundation; either version 3, or (at your option) any later
+version.
+
+GCC is distributed in the hope that it will be useful, but WITHOUT ANY
+WARRANTY; without even the implied warranty of MERCHANTABILITY or
+FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public License
+for more details.
+
+You should have received a copy of the GNU General Public License
+along with GCC; see the file COPYING3.  If not see
+http://www.gnu.org/licenses/.  */
+
+#include "config.h"
+#include "system.h"
+#include "coretypes.h"
+#include "backend.h"
+#include "target.h"
+#include "rtl.h"
+#include "tree.h"
+#include "memmodel.h"
+#include "stringpool.h"
+#include "emit-rtl.h"
+#include "alias.h"
+#include "varasm.h"
+#include "output.h"
+#include "explow.h"
+#include "winnt.h"
+
+/* Create or return the unique __imp_DECL dllimport symbol corresponding
+   to symbol DECL if BEIMPORT is true.  Otherwise create or return the
+   unique refptr-DECL symbol corresponding to symbol DECL.  */
+
+struct dllimport_hasher : ggc_cache_ptr_hash<tree_map>
+{
+  static inline hashval_t hash (tree_map *m)
+  {
+    return m->hash;
+  }
+
+  static inline bool
+  equal (tree_map *a, tree_map *b)
+  {
+    return a->base.from == b->base.from;
+  }
+
+  static int
+  keep_cache_entry (tree_map *&m)
+  {
+    return ggc_marked_p (m->base.from);
+  }
+};
+
+static GTY ((cache)) hash_table<dllimport_hasher> *dllimport_map;
+
+/*  Nonzero if the symbol is marked as dllimport, or as stub-variable,
+    otherwise zero.  */
+
+bool
+is_imported_p (rtx x)
+{
+  if (!TARGET_DLLIMPORT_DECL_ATTRIBUTES
+      || GET_CODE (x) != SYMBOL_REF)
+    return false;
+
+  return SYMBOL_REF_DLLIMPORT_P (x) || SYMBOL_REF_STUBVAR_P (x);
+}
+
+/* Return a unique alias set for the GOT.  */
+
+alias_set_type
+mingw_GOT_alias_set (void)
+{
+  static alias_set_type set = -1;
+  if (set == -1)
+    set = new_alias_set ();
+  return set;
+}
+
+static tree
+get_dllimport_decl (tree decl, bool beimport)
+{
+  struct tree_map *h, in;
+  const char *name;
+  const char *prefix;
+  size_t namelen, prefixlen;
+  char *imp_name;
+  tree to;
+  rtx rtl;
+
+  if (!dllimport_map)
+    dllimport_map = hash_table<dllimport_hasher>::create_ggc (512);
+
+  in.hash = htab_hash_pointer (decl);
+  in.base.from = decl;
+  tree_map **loc = dllimport_map->find_slot_with_hash (&in, in.hash, INSERT);
+  h = *loc;
+  if (h)
+    return h->to;
+
+  *loc = h = ggc_alloc<tree_map> ();
+  h->hash = in.hash;
+  h->base.from = decl;
+  h->to = to = build_decl (DECL_SOURCE_LOCATION (decl),
+			   VAR_DECL, NULL, ptr_type_node);
+  DECL_ARTIFICIAL (to) = 1;
+  DECL_IGNORED_P (to) = 1;
+  DECL_EXTERNAL (to) = 1;
+  TREE_READONLY (to) = 1;
+
+  name = IDENTIFIER_POINTER (DECL_ASSEMBLER_NAME (decl));
+  name = targetm.strip_name_encoding (name);
+  if (beimport)
+    prefix = name[0] == FASTCALL_PREFIX || user_label_prefix[0] == 0
+      ? "*__imp_" : "*__imp__";
+  else
+    prefix = user_label_prefix[0] == 0 ? "*.refptr." : "*refptr.";
+  namelen = strlen (name);
+  prefixlen = strlen (prefix);
+  imp_name = (char *) alloca (namelen + prefixlen + 1);
+  memcpy (imp_name, prefix, prefixlen);
+  memcpy (imp_name + prefixlen, name, namelen + 1);
+
+  name = ggc_alloc_string (imp_name, namelen + prefixlen);
+  rtl = gen_rtx_SYMBOL_REF (Pmode, name);
+  SET_SYMBOL_REF_DECL (rtl, to);
+  SYMBOL_REF_FLAGS (rtl) = SYMBOL_FLAG_LOCAL | SYMBOL_FLAG_STUBVAR;
+  if (!beimport)
+    {
+      SYMBOL_REF_FLAGS (rtl) |= SYMBOL_FLAG_EXTERNAL;
+#ifdef SUB_TARGET_RECORD_STUB
+      SUB_TARGET_RECORD_STUB (name);
+#endif
+    }
+
+  rtl = gen_const_mem (Pmode, rtl);
+  set_mem_alias_set (rtl, mingw_GOT_alias_set ());
+
+  SET_DECL_RTL (to, rtl);
+  SET_DECL_ASSEMBLER_NAME (to, get_identifier (name));
+
+  return to;
+}
+
+/* Expand SYMBOL into its corresponding far-address symbol.
+   WANT_REG is true if we require the result be a register.  */
+
+static rtx
+legitimize_pe_coff_extern_decl (rtx symbol, bool want_reg)
+{
+  tree imp_decl;
+  rtx x;
+
+  gcc_assert (SYMBOL_REF_DECL (symbol));
+  imp_decl = get_dllimport_decl (SYMBOL_REF_DECL (symbol), false);
+
+  x = DECL_RTL (imp_decl);
+  if (want_reg)
+    x = force_reg (Pmode, x);
+  return x;
+}
+
+/* Expand SYMBOL into its corresponding dllimport symbol.  WANT_REG is
+   true if we require the result be a register.  */
+
+static rtx
+legitimize_dllimport_symbol (rtx symbol, bool want_reg)
+{
+  tree imp_decl;
+  rtx x;
+
+  gcc_assert (SYMBOL_REF_DECL (symbol));
+  imp_decl = get_dllimport_decl (SYMBOL_REF_DECL (symbol), true);
+
+  x = DECL_RTL (imp_decl);
+  if (want_reg)
+    x = force_reg (Pmode, x);
+  return x;
+}
+
+/* Expand SYMBOL into its corresponding dllimport or refptr symbol.  WANT_REG
+   is true if we require the result be a register.  */
+
+rtx
+legitimize_pe_coff_symbol (rtx addr, bool inreg)
+{
+  if (!TARGET_PECOFF)
+    return NULL_RTX;
+
+  if (TARGET_DLLIMPORT_DECL_ATTRIBUTES)
+    {
+      if (GET_CODE (addr) == SYMBOL_REF && SYMBOL_REF_DLLIMPORT_P (addr))
+	return legitimize_dllimport_symbol (addr, inreg);
+      if (GET_CODE (addr) == CONST
+	  && GET_CODE (XEXP (addr, 0)) == PLUS
+	  && GET_CODE (XEXP (XEXP (addr, 0), 0)) == SYMBOL_REF
+	  && SYMBOL_REF_DLLIMPORT_P (XEXP (XEXP (addr, 0), 0)))
+	{
+	  rtx t = legitimize_dllimport_symbol (XEXP (XEXP (addr, 0), 0), inreg);
+	  return gen_rtx_PLUS (Pmode, t, XEXP (XEXP (addr, 0), 1));
+	}
+    }
+
+  if (ix86_cmodel != CM_LARGE_PIC && ix86_cmodel != CM_MEDIUM_PIC)
+    return NULL_RTX;
+
+  if (GET_CODE (addr) == SYMBOL_REF
+      && !is_imported_p (addr)
+      && SYMBOL_REF_EXTERNAL_P (addr)
+      && SYMBOL_REF_DECL (addr))
+    return legitimize_pe_coff_extern_decl (addr, inreg);
+
+  if (GET_CODE (addr) == CONST
+      && GET_CODE (XEXP (addr, 0)) == PLUS
+      && GET_CODE (XEXP (XEXP (addr, 0), 0)) == SYMBOL_REF
+      && !is_imported_p (XEXP (XEXP (addr, 0), 0))
+      && SYMBOL_REF_EXTERNAL_P (XEXP (XEXP (addr, 0), 0))
+      && SYMBOL_REF_DECL (XEXP (XEXP (addr, 0), 0)))
+    {
+      rtx t = legitimize_pe_coff_extern_decl (XEXP (XEXP (addr, 0), 0), inreg);
+      return gen_rtx_PLUS (Pmode, t, XEXP (XEXP (addr, 0), 1));
+    }
+  return NULL_RTX;
+}
+
+#include "gt-winnt-dll.h"
\ No newline at end of file
diff --git a/gcc/config/mingw/winnt-dll.h b/gcc/config/mingw/winnt-dll.h
new file mode 100644
index 00000000000..14ca743b69f
--- /dev/null
+++ b/gcc/config/mingw/winnt-dll.h
@@ -0,0 +1,30 @@
+/* Expand a SYMBOL into its corresponding dllimport, far-address,
+or refptr symbol.
+Copyright (C) 2024 Free Software Foundation, Inc.
+
+GCC is free software; you can redistribute it and/or modify it under
+the terms of the GNU General Public License as published by the Free
+Software Foundation; either version 3, or (at your option) any later
+version.
+
+GCC is distributed in the hope that it will be useful, but WITHOUT ANY
+WARRANTY; without even the implied warranty of MERCHANTABILITY or
+FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public License
+for more details.
+
+You should have received a copy of the GNU General Public License
+along with GCC; see the file COPYING3.  If not see
+http://www.gnu.org/licenses/.  */
+
+#ifndef GCC_MINGW_WINNT_DLL_H
+#define GCC_MINGW_WINNT_DLL_H
+
+#ifndef USED_FOR_TARGET
+
+extern bool is_imported_p (rtx x);
+extern alias_set_type mingw_GOT_alias_set (void);
+extern rtx legitimize_pe_coff_symbol (rtx addr, bool inreg);
+
+#endif /* not USED_FOR_TARGET.  */
+
+#endif /* GCC_MINGW_WINNT_DLL_H.  */
diff --git a/gcc/config/mingw/winnt.cc b/gcc/config/mingw/winnt.cc
index 2a4fc03fc56..9901576ade0 100644
--- a/gcc/config/mingw/winnt.cc
+++ b/gcc/config/mingw/winnt.cc
@@ -672,7 +672,7 @@ mingw_pe_maybe_record_exported_symbol (tree decl, const char *name, int is_data)
 }
 
 void
-i386_pe_record_stub (const char *name)
+mingw_pe_record_stub (const char *name)
 {
   struct stub_list *p;
 
diff --git a/gcc/config/mingw/winnt.h b/gcc/config/mingw/winnt.h
index d6202816e8f..74e454a13c8 100644
--- a/gcc/config/mingw/winnt.h
+++ b/gcc/config/mingw/winnt.h
@@ -25,6 +25,7 @@ extern void mingw_pe_declare_function_type (FILE *file, const char *name,
 	int pub);
 extern void mingw_pe_encode_section_info (tree, rtx, int);
 extern void mingw_pe_maybe_record_exported_symbol (tree, const char *, int);
+extern void mingw_pe_record_stub (const char *name);
 extern unsigned int mingw_pe_section_type_flags (tree, const char *, int);
 extern void mingw_pe_unique_section (tree, int);
 
