diff --git a/cobc/ChangeLog b/cobc/ChangeLog
index f95300de1..f972a4419 100644
--- a/cobc/ChangeLog
+++ b/cobc/ChangeLog
@@ -1,4 +1,10 @@
 
+2024-04-25  Boris Eng <boris.eng@ocamlpro.com>
+
+	* cobc.h, pplex.l, ppparse.y: new >>IMP INCLUDE directive to include
+	  multiple header files in the C generated code. Has the same behavior as the
+	  --include compiler option.
+
 2024-03-17  Fabrice Le Fessant <fabrice.le_fessant@ocamlpro.com>
 	    Emilien Lemaire <emilien.lemaire@ocamlpro.com>
 
diff --git a/cobc/cobc.h b/cobc/cobc.h
index 7b5f30bbd..33f7245a6 100644
--- a/cobc/cobc.h
+++ b/cobc/cobc.h
@@ -597,6 +597,7 @@ extern unsigned int	ppparse_verify (const enum cb_support tag,
 extern void		ppparse_error (const char *);
 
 extern int		cobc_deciph_source_format (const char *);
+extern int		cobc_deciph_header_filename (const char *);
 extern void		cobc_set_source_format (const enum cb_format);
 extern enum cb_format	cobc_get_source_format (void) COB_A_PURE;
 extern int		cobc_get_indicator_column (void) COB_A_PURE;
diff --git a/cobc/pplex.l b/cobc/pplex.l
index 02bb2640c..ade23acdf 100644
--- a/cobc/pplex.l
+++ b/cobc/pplex.l
@@ -227,6 +227,7 @@ MAYBE_AREA_A	[ ]?#?
 %x ALNUM_LITERAL_STATE
 %x CONTROL_STATEMENT_STATE
 %x DISPLAY_DIRECTIVE_STATE
+%x IMP_DIRECTIVE_STATE
 
 %%
 
@@ -360,6 +361,12 @@ MAYBE_AREA_A	[ ]?#?
 	return CALL_DIRECTIVE;
 }
 
+^{MAYBE_AREA_A}[ ]*">>"[ ]?"IMP"	{
+	/* GnuCOBOL 3.3 extension */
+	BEGIN IMP_DIRECTIVE_STATE;
+	return IMP_DIRECTIVE;
+}
+
 ^{MAYBE_AREA_A}[ ]*">>"[ ]*\n		{
 	/* empty 2002+ style directive */
 	cb_plex_warning (COBC_WARN_FILLER, newline_count,
@@ -724,6 +731,7 @@ ELSE_DIRECTIVE_STATE,
 ENDIF_DIRECTIVE_STATE,
 ALNUM_LITERAL_STATE,
 CONTROL_STATEMENT_STATE,
+IMP_DIRECTIVE_STATE,
 COBOL_WORDS_DIRECTIVE_STATE>{
   \n			{
 	BEGIN INITIAL;
@@ -993,6 +1001,14 @@ ENDIF_DIRECTIVE_STATE>{
   }
 }
 
+<IMP_DIRECTIVE_STATE>{
+  "INCLUDE"		{ return INCLUDE; }
+  {ALNUM_LITERAL}		{
+	pplval.s = cobc_plex_strdup (yytext);
+	return TOKEN;
+  }
+}
+
 <IF_DIRECTIVE_STATE>{
   "IS"			{ return IS; }
   "NOT"			{ return NOT; }
@@ -1867,6 +1883,14 @@ int cobc_deciph_source_format (const char *sfname) {
 	return 1;
 }
 
+int cobc_deciph_header_filename (const char *filename) {
+	size_t n = strlen(filename);
+	if (filename[n-2] == '.' && filename[n-1] == 'h') {
+		return 0;
+	}
+	return 1;
+}
+
 void
 plex_clear_vars (void)
 {
diff --git a/cobc/ppparse.y b/cobc/ppparse.y
index 76b3c9a58..fbac2ea84 100644
--- a/cobc/ppparse.y
+++ b/cobc/ppparse.y
@@ -741,6 +741,9 @@ ppparse_clear_vars (const struct cb_define_struct *p)
 %token WITH
 %token LOCATION
 
+%token IMP_DIRECTIVE
+%token INCLUDE
+
 %token TERMINATOR	"end of line"
 
 %token <s> TOKEN		"Word or Literal"
@@ -768,6 +771,7 @@ ppparse_clear_vars (const struct cb_define_struct *p)
 %type <l>	alnum_equality_list
 %type <l>	ec_list
 %type <s>	unquoted_literal
+%type <l>	imp_include_sources
 
 %type <r>	_copy_replacing
 %type <r>	replacing_list
@@ -838,6 +842,7 @@ directive:
 | TURN_DIRECTIVE turn_directive
 | LISTING_DIRECTIVE listing_directive
 | LEAP_SECOND_DIRECTIVE leap_second_directive
+| IMP_DIRECTIVE imp_directive
 | IF_DIRECTIVE
   {
 	current_cmd = PLEX_ACT_IF;
@@ -1368,6 +1373,30 @@ leap_second_directive:
 | OFF
 ;
 
+imp_directive:
+  _include imp_include_sources
+  {
+	cb_include_file_list = ppp_list_append(cb_include_file_list, $2);
+  }
+;
+
+imp_include_sources:
+  TOKEN
+  {
+	char *f = fix_filename ($1);
+	if (cobc_deciph_header_filename (f) != 0) 
+		ppp_error_invalid_option ("IMP", f);
+	$$ = ppp_list_add (NULL, f);
+  }
+| imp_include_sources TOKEN
+  {
+	char *f = fix_filename ($2);
+	if (cobc_deciph_header_filename (f) != 0) 
+		ppp_error_invalid_option ("IMP", f);
+	$$ = ppp_list_add ($1, f);
+  }
+;
+
 turn_directive:
   ec_list CHECKING on_or_off
   {
@@ -1895,5 +1924,6 @@ _printing:	| PRINTING ;
 _on:		| ON ;
 _than:		| THAN ;
 _to:		| TO ;
+_include:	| INCLUDE ;
 
 %%