Abandoning Header Files?

garethw asks: "I'm working on a project where the lead developer, following a suggestion by our tool vendor, wants to get rid of the header files and directly #include source code. The language is a somewhat specialized language, but for all intents and purposes, you can assume it's Java or C. The conventional argument I recall for using header files, and incremental compilation, is that it's faster to use a makefile and conditionally build only those files that have changed. However, it turns out that the brute force of invoking the compiler once on the top-level does actually compile much faster. I feel that there is something about #include'ing source files directly, compiling only the top-level file, just doesn't 'feel' right and I'm at a loss to really give a solid argument as to why. Has anyone actually used this approach? Does anyone have any thoughts on any advantages or drawbacks?"