http://bugs.winehq.org/show_bug.cgi?id=61
------- Additional Comments From felix.nawothnig@t-online.de 2005-20-05 09:31 ------- dsw2mak (which handles .dsp) is now part of mingw:
http://cvs.sourceforge.net/viewcvs.py/*checkout*/mingw/utils/scripts/dsw2mak...
I dunno if it was under another license before but it's LGPL now.