diff --git a/modules/audio_device/BUILD.gn b/modules/audio_device/BUILD.gn
index 3ecbf0ff94..25ca37f2b8 100644
--- a/modules/audio_device/BUILD.gn
+++ b/modules/audio_device/BUILD.gn
@@ -120,6 +120,7 @@ rtc_source_set("windows_core_audio_utility") {
       "../../rtc_base:platform_thread_types",
       "../../rtc_base:rtc_base_approved",
       "../../rtc_base:stringutils",
+      "../../rtc_base/win:windows_version",
     ]
 
     libs = [ "oleaut32.lib" ]
@@ -164,6 +165,8 @@ rtc_source_set("audio_device_module_from_input_and_output") {
       "../../rtc_base:safe_conversions",
       "../../rtc_base:stringutils",
       "../../rtc_base:timeutils",
+      "../../rtc_base/win:scoped_com_initializer",
+      "../../rtc_base/win:windows_version",
     ]
     absl_deps = [ "//third_party/abseil-cpp/absl/types:optional" ]
   }
@@ -344,7 +347,10 @@ rtc_library("audio_device_impl") {
           "msdmo.lib",
           "oleaut32.lib",
         ]
-        deps += [ "../../rtc_base:win32" ]
+        deps += [
+          "../../rtc_base:win32",
+          "../../rtc_base/win:scoped_com_initializer",
+        ]
       }
       configs += [ ":audio_device_warnings_config" ]
     }
@@ -438,6 +444,8 @@ if (rtc_include_tests && !build_with_chromium) {
       deps += [
         ":audio_device_module_from_input_and_output",
         ":windows_core_audio_utility",
+        "../../rtc_base/win:scoped_com_initializer",
+        "../../rtc_base/win:windows_version",
       ]
     }
     if (is_android) {
diff --git a/modules/desktop_capture/BUILD.gn b/modules/desktop_capture/BUILD.gn
index 78966bb16f..94f0c8e5d8 100644
--- a/modules/desktop_capture/BUILD.gn
+++ b/modules/desktop_capture/BUILD.gn
@@ -82,6 +82,10 @@ if (rtc_include_tests) {
         "window_finder_unittest.cc",
       ]
       public_configs = [ ":x11_config" ]
+
+      if (is_win) {
+        deps += [ "../../rtc_base/win:windows_version" ]
+      }
     }
   }
 
@@ -106,18 +110,6 @@ if (rtc_include_tests) {
       "test_utils.h",
       "test_utils_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",
-        "win/test_support/test_window.cc",
-        "win/test_support/test_window.h",
-        "win/window_capture_utils_unittest.cc",
-      ]
-    }
     deps = [
       ":desktop_capture",
       ":desktop_capture_mock",
@@ -135,6 +127,24 @@ if (rtc_include_tests) {
       "../../system_wrappers",
       "../../test:test_support",
     ]
+
+    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",
+        "win/test_support/test_window.cc",
+        "win/test_support/test_window.h",
+        "win/window_capture_utils_unittest.cc",
+      ]
+      deps += [
+        "../../rtc_base/win:scoped_com_initializer",
+        "../../rtc_base/win:windows_version",
+      ]
+    }
+
     if (rtc_desktop_capture_supported) {
       sources += [
         "screen_capturer_helper_unittest.cc",
@@ -561,6 +571,9 @@ rtc_library("desktop_capture_generic") {
     ]
     deps += [
       "../../rtc_base:win32",
+      "../../rtc_base/win:create_direct3d_device",
+      "../../rtc_base/win:get_activation_factory",
+      "../../rtc_base/win:windows_version",
     ]
   }
 
@@ -637,6 +650,8 @@ rtc_library("desktop_capture_generic") {
       "win/wgc_desktop_frame.cc",
       "win/wgc_desktop_frame.h",
     ]
+
+    deps += [ "../../rtc_base/win:hstring" ]
   }
 }
 
diff --git a/rtc_base/BUILD.gn b/rtc_base/BUILD.gn
index 94d2298d89..1e1ca474aa 100644
--- a/rtc_base/BUILD.gn
+++ b/rtc_base/BUILD.gn
@@ -80,33 +80,6 @@ rtc_source_set("callback_list") {
 # the old concept of rtc_base and rtc_base_approved.
 rtc_source_set("rtc_base_approved") {
   visibility = [ "*" ]
-
-  if (is_win) {
-    sources = [
-      "win/get_activation_factory.cc",
-      "win/get_activation_factory.h",
-      "win/hstring.cc",
-      "win/hstring.h",
-      "win/scoped_com_initializer.cc",
-      "win/scoped_com_initializer.h",
-      "win/windows_version.cc",
-      "win/windows_version.h",
-    ]
-    deps = [
-      ":checks",
-      ":logging",
-      ":stringutils",
-    ]
-    data_deps = [ "//build/win:runtime_libs" ]
-  }
-
-  # These files add a dependency on the Win10 SDK v10.0.10240.
-  if (rtc_enable_win_wgc) {
-    sources += [
-      "win/create_direct3d_device.cc",
-      "win/create_direct3d_device.h",
-    ]
-  }
 }
 
 rtc_source_set("buffer") {
@@ -851,8 +824,8 @@ rtc_library("net_helpers") {
   }
   if (is_win) {
     deps += [
-      ":rtc_base_approved",
       ":win32",
+      "win:windows_version",
     ]
   }
   absl_deps = [ "//third_party/abseil-cpp/absl/strings" ]
@@ -1581,9 +1554,6 @@ if (rtc_include_tests) {
         "virtual_socket_unittest.cc",
         "zero_memory_unittest.cc",
       ]
-      if (is_win) {
-        sources += [ "win/windows_version_unittest.cc" ]
-      }
       deps = [
         ":atomicops",
         ":bit_buffer",
@@ -1658,6 +1628,10 @@ if (rtc_include_tests) {
         "//third_party/abseil-cpp/absl/strings",
         "//third_party/abseil-cpp/absl/types:optional",
       ]
+
+      if (is_win) {
+        deps += [ "win:windows_version_unittest" ]
+      }
     }
 
     rtc_library("rtc_task_queue_unittests") {
diff --git a/rtc_base/win/BUILD.gn b/rtc_base/win/BUILD.gn
new file mode 100644
index 0000000000..cf8bc21950
--- /dev/null
+++ b/rtc_base/win/BUILD.gn
@@ -0,0 +1,68 @@
+# Copyright (c) 2021 The WebRTC project authors. All Rights Reserved.
+#
+# Use of this source code is governed by a BSD-style license
+# that can be found in the LICENSE file in the root of the source
+# tree. An additional intellectual property rights grant can be found
+# in the file PATENTS.  All contributing project authors may
+# be found in the AUTHORS file in the root of the source tree.
+
+import("../../webrtc.gni")
+
+rtc_library("create_direct3d_device") {
+  sources = [
+    "create_direct3d_device.cc",
+    "create_direct3d_device.h",
+  ]
+  data_deps = [ "//build/win:runtime_libs" ]
+}
+
+rtc_library("get_activation_factory") {
+  sources = [
+    "get_activation_factory.cc",
+    "get_activation_factory.h",
+  ]
+  data_deps = [ "//build/win:runtime_libs" ]
+  deps = [ ":hstring" ]
+}
+
+rtc_library("hstring") {
+  sources = [
+    "hstring.cc",
+    "hstring.h",
+  ]
+  data_deps = [ "//build/win:runtime_libs" ]
+}
+
+rtc_library("scoped_com_initializer") {
+  sources = [
+    "scoped_com_initializer.cc",
+    "scoped_com_initializer.h",
+  ]
+  data_deps = [ "//build/win:runtime_libs" ]
+  deps = [
+    "..:checks",
+    "..:logging",
+  ]
+}
+
+rtc_library("windows_version") {
+  sources = [
+    "windows_version.cc",
+    "windows_version.h",
+  ]
+  data_deps = [ "//build/win:runtime_libs" ]
+  deps = [
+    "..:checks",
+    "..:stringutils",
+  ]
+}
+
+rtc_library("windows_version_unittest") {
+  testonly = true
+  sources = [ "windows_version_unittest.cc" ]
+  deps = [
+    ":windows_version",
+    "..:gunit_helpers",
+    "..:logging",
+  ]
+}
diff --git a/video/BUILD.gn b/video/BUILD.gn
index 385f37f843..58c9f9ac98 100644
--- a/video/BUILD.gn
+++ b/video/BUILD.gn
@@ -620,6 +620,9 @@ if (rtc_include_tests) {
       if (is_mac || is_ios) {
         deps += [ "../test:video_test_mac" ]
       }
+      if (is_win) {
+        deps += [ "../rtc_base/win:scoped_com_initializer" ]
+      }
     }
 
     rtc_library("video_full_stack_tests") {