diff --git a/level_zero/api/extensions/public/ze_exp_ext.cpp b/level_zero/api/extensions/public/ze_exp_ext.cpp
index a59f8aeefb..ce52b523f5 100644
--- a/level_zero/api/extensions/public/ze_exp_ext.cpp
+++ b/level_zero/api/extensions/public/ze_exp_ext.cpp
@@ -7,6 +7,8 @@
 
 #include "level_zero/api/extensions/public/ze_exp_ext.h"
 
+#include "level_zero/core/source/context/context.h"
+#include "level_zero/core/source/device/device.h"
 #include "level_zero/core/source/event/event.h"
 #include "level_zero/core/source/image/image.h"
 #include "level_zero/core/source/kernel/kernel.h"
diff --git a/level_zero/api/tools/zet_metric_api_entrypoints.h b/level_zero/api/tools/zet_metric_api_entrypoints.h
index 411936422c..4c07834b6d 100644
--- a/level_zero/api/tools/zet_metric_api_entrypoints.h
+++ b/level_zero/api/tools/zet_metric_api_entrypoints.h
@@ -8,6 +8,7 @@
 #pragma once
 
 #include "level_zero/core/source/cmdlist/cmdlist.h"
+#include "level_zero/core/source/context/context.h"
 #include "level_zero/core/source/device/device.h"
 #include "level_zero/tools/source/metrics/metric.h"
 #include <level_zero/zet_api.h>
diff --git a/level_zero/core/source/builtin/builtin_functions_lib_impl.cpp b/level_zero/core/source/builtin/builtin_functions_lib_impl.cpp
index cb1574328b..d300ed1567 100644
--- a/level_zero/core/source/builtin/builtin_functions_lib_impl.cpp
+++ b/level_zero/core/source/builtin/builtin_functions_lib_impl.cpp
@@ -9,7 +9,9 @@
 
 #include "shared/source/built_ins/built_ins.h"
 
+#include "level_zero/core/source/device/device.h"
 #include "level_zero/core/source/kernel/kernel.h"
+#include "level_zero/core/source/module/module.h"
 
 namespace NEO {
 const char *getAdditionalBuiltinAsString(EBuiltInOps::Type builtin) {
diff --git a/level_zero/core/source/builtin/builtin_functions_lib_impl.h b/level_zero/core/source/builtin/builtin_functions_lib_impl.h
index 65d6978a38..3378cf6117 100644
--- a/level_zero/core/source/builtin/builtin_functions_lib_impl.h
+++ b/level_zero/core/source/builtin/builtin_functions_lib_impl.h
@@ -8,8 +8,6 @@
 #pragma once
 
 #include "level_zero/core/source/builtin/builtin_functions_lib.h"
-#include "level_zero/core/source/device/device.h"
-#include "level_zero/core/source/module/module.h"
 
 namespace NEO {
 namespace EBuiltInOps {
@@ -19,6 +17,10 @@ class BuiltIns;
 } // namespace NEO
 
 namespace L0 {
+struct Module;
+struct Kernel;
+struct Device;
+
 struct BuiltinFunctionsLibImpl : BuiltinFunctionsLib {
     struct BuiltinData;
     BuiltinFunctionsLibImpl(Device *device, NEO::BuiltIns *builtInsLib)
diff --git a/level_zero/core/source/cmdlist/cmdlist_hw.inl b/level_zero/core/source/cmdlist/cmdlist_hw.inl
index bbc62b4697..c5743ed6ad 100644
--- a/level_zero/core/source/cmdlist/cmdlist_hw.inl
+++ b/level_zero/core/source/cmdlist/cmdlist_hw.inl
@@ -43,6 +43,8 @@
 #include "level_zero/core/source/kernel/kernel.h"
 #include "level_zero/core/source/module/module.h"
 
+#include "CL/cl.h"
+
 #include <algorithm>
 
 namespace L0 {
diff --git a/level_zero/core/source/device/device.h b/level_zero/core/source/device/device.h
index a0fb70d801..088f5854f3 100644
--- a/level_zero/core/source/device/device.h
+++ b/level_zero/core/source/device/device.h
@@ -11,8 +11,6 @@
 #include <level_zero/ze_api.h>
 #include <level_zero/zet_api.h>
 
-#include "CL/cl.h"
-
 static_assert(NEO::HwInfoConfig::uuidSize == ZE_MAX_DEVICE_UUID_SIZE);
 
 struct _ze_device_handle_t {};
diff --git a/level_zero/core/source/event/event.h b/level_zero/core/source/event/event.h
index 3fc18dba4b..47974c55a8 100644
--- a/level_zero/core/source/event/event.h
+++ b/level_zero/core/source/event/event.h
@@ -9,10 +9,6 @@
 
 #include "shared/source/helpers/timestamp_packet.h"
 
-#include "level_zero/core/source/cmdlist/cmdlist.h"
-#include "level_zero/core/source/context/context_imp.h"
-#include "level_zero/core/source/device/device.h"
-#include "level_zero/core/source/driver/driver_handle.h"
 #include <level_zero/ze_api.h>
 
 #include <bitset>
@@ -27,6 +23,10 @@ namespace L0 {
 typedef uint64_t FlushStamp;
 struct EventPool;
 struct MetricStreamer;
+struct ContextImp;
+struct Context;
+struct DriverHandle;
+struct Device;
 
 namespace EventPacketsCount {
 constexpr uint32_t maxKernelSplit = 3;
diff --git a/level_zero/core/source/image/image.h b/level_zero/core/source/image/image.h
index 90ff070a5c..6dca1ab8b7 100644
--- a/level_zero/core/source/image/image.h
+++ b/level_zero/core/source/image/image.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020-2021 Intel Corporation
+ * Copyright (C) 2020-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,19 +7,19 @@
 
 #pragma once
 
-#include "shared/source/command_container/cmdcontainer.h"
-
-#include "level_zero/core/source/device/device.h"
 #include <level_zero/ze_api.h>
 
 struct _ze_image_handle_t {};
 
 namespace NEO {
 struct ImageInfo;
+class GraphicsAllocation;
 struct ImageDescriptor;
 } // namespace NEO
 
 namespace L0 {
+struct Device;
+
 struct Image : _ze_image_handle_t {
     template <typename Type>
     struct Allocator {
diff --git a/level_zero/core/source/image/image_format_desc_helper.h b/level_zero/core/source/image/image_format_desc_helper.h
index 73b2389013..f1b1e004e9 100644
--- a/level_zero/core/source/image/image_format_desc_helper.h
+++ b/level_zero/core/source/image/image_format_desc_helper.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020 Intel Corporation
+ * Copyright (C) 2020-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -9,6 +9,8 @@
 
 #include "level_zero/core/source/image/image.h"
 
+#include "CL/cl.h"
+
 namespace L0 {
 
 struct swizzles {
diff --git a/level_zero/core/source/image/image_hw.inl b/level_zero/core/source/image/image_hw.inl
index dab6ce281d..a7f88f767a 100644
--- a/level_zero/core/source/image/image_hw.inl
+++ b/level_zero/core/source/image/image_hw.inl
@@ -16,6 +16,7 @@
 #include "shared/source/memory_manager/allocation_properties.h"
 #include "shared/source/memory_manager/memory_manager.h"
 
+#include "level_zero/core/source/device/device.h"
 #include "level_zero/core/source/helpers/properties_parser.h"
 #include "level_zero/core/source/hw_helpers/l0_hw_helper.h"
 #include "level_zero/core/source/image/image_formats.h"
diff --git a/level_zero/core/source/image/image_imp.cpp b/level_zero/core/source/image/image_imp.cpp
index ca8988f4e3..41b16f1081 100644
--- a/level_zero/core/source/image/image_imp.cpp
+++ b/level_zero/core/source/image/image_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020-2021 Intel Corporation
+ * Copyright (C) 2020-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -9,6 +9,8 @@
 
 #include "shared/source/memory_manager/memory_manager.h"
 
+#include "level_zero/core/source/device/device.h"
+
 #include "igfxfmid.h"
 
 namespace L0 {
diff --git a/level_zero/core/source/sampler/sampler.h b/level_zero/core/source/sampler/sampler.h
index 8897bbc9a9..f68999b644 100644
--- a/level_zero/core/source/sampler/sampler.h
+++ b/level_zero/core/source/sampler/sampler.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020-2021 Intel Corporation
+ * Copyright (C) 2020-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,12 +7,12 @@
 
 #pragma once
 
-#include "level_zero/core/source/device/device.h"
 #include <level_zero/ze_api.h>
 
 struct _ze_sampler_handle_t {};
 
 namespace L0 {
+struct Device;
 
 struct Sampler : _ze_sampler_handle_t {
     template <typename Type>
diff --git a/level_zero/core/source/sampler/sampler_hw.inl b/level_zero/core/source/sampler/sampler_hw.inl
index 2426f2bb09..4906915ab8 100644
--- a/level_zero/core/source/sampler/sampler_hw.inl
+++ b/level_zero/core/source/sampler/sampler_hw.inl
@@ -7,9 +7,11 @@
 
 #pragma once
 
+#include "shared/source/helpers/ptr_math.h"
 #include "shared/source/helpers/string.h"
 #include "shared/source/utilities/numeric.h"
 
+#include "level_zero/core/source/device/device.h"
 #include "level_zero/core/source/sampler/sampler_hw.h"
 
 namespace L0 {
diff --git a/level_zero/core/test/unit_tests/mocks/mock_builtin_functions_lib_impl_timestamps.h b/level_zero/core/test/unit_tests/mocks/mock_builtin_functions_lib_impl_timestamps.h
index 28f7f582ca..1aee429ba4 100644
--- a/level_zero/core/test/unit_tests/mocks/mock_builtin_functions_lib_impl_timestamps.h
+++ b/level_zero/core/test/unit_tests/mocks/mock_builtin_functions_lib_impl_timestamps.h
@@ -8,6 +8,7 @@
 #include "shared/source/built_ins/built_ins.h"
 
 #include "level_zero/core/source/builtin/builtin_functions_lib_impl.h"
+#include "level_zero/core/source/module/module.h"
 
 namespace L0 {
 namespace ult {
diff --git a/level_zero/tools/source/metrics/linux/os_metric_oa_enumeration_imp_linux.cpp b/level_zero/tools/source/metrics/linux/os_metric_oa_enumeration_imp_linux.cpp
index e9f47511ea..4bff418177 100644
--- a/level_zero/tools/source/metrics/linux/os_metric_oa_enumeration_imp_linux.cpp
+++ b/level_zero/tools/source/metrics/linux/os_metric_oa_enumeration_imp_linux.cpp
@@ -9,6 +9,7 @@
 #include "shared/source/os_interface/linux/sys_calls.h"
 #include "shared/source/os_interface/os_interface.h"
 
+#include "level_zero/core/source/device/device.h"
 #include "level_zero/tools/source/metrics/metric_oa_enumeration_imp.h"
 #include "level_zero/tools/source/metrics/metric_oa_source.h"
 
diff --git a/level_zero/tools/source/metrics/metric_ip_sampling_streamer.cpp b/level_zero/tools/source/metrics/metric_ip_sampling_streamer.cpp
index d2b6c21ddf..c105c6e905 100644
--- a/level_zero/tools/source/metrics/metric_ip_sampling_streamer.cpp
+++ b/level_zero/tools/source/metrics/metric_ip_sampling_streamer.cpp
@@ -7,6 +7,7 @@
 
 #include "level_zero/tools/source/metrics/metric_ip_sampling_streamer.h"
 
+#include "level_zero/core/source/device/device.h"
 #include "level_zero/tools/source/metrics/metric.h"
 #include "level_zero/tools/source/metrics/metric_ip_sampling_source.h"
 #include "level_zero/tools/source/metrics/os_metric_ip_sampling.h"
diff --git a/level_zero/tools/source/metrics/metric_oa_query_imp.cpp b/level_zero/tools/source/metrics/metric_oa_query_imp.cpp
index 6e09b9c697..c979082556 100644
--- a/level_zero/tools/source/metrics/metric_oa_query_imp.cpp
+++ b/level_zero/tools/source/metrics/metric_oa_query_imp.cpp
@@ -19,6 +19,7 @@
 #include "level_zero/core/source/cmdlist/cmdlist_imp.h"
 #include "level_zero/core/source/device/device.h"
 #include "level_zero/core/source/device/device_imp.h"
+#include "level_zero/core/source/driver/driver_handle.h"
 #include "level_zero/tools/source/metrics/metric_oa_enumeration_imp.h"
 #include "level_zero/tools/source/metrics/metric_oa_source.h"
 
diff --git a/level_zero/tools/source/metrics/metric_oa_source.cpp b/level_zero/tools/source/metrics/metric_oa_source.cpp
index f67d498d28..097a42d3cb 100644
--- a/level_zero/tools/source/metrics/metric_oa_source.cpp
+++ b/level_zero/tools/source/metrics/metric_oa_source.cpp
@@ -9,6 +9,7 @@
 
 #include "shared/source/os_interface/os_library.h"
 
+#include "level_zero/core/source/cmdlist/cmdlist.h"
 #include "level_zero/core/source/device/device_imp.h"
 #include "level_zero/tools/source/metrics/metric.h"
 #include "level_zero/tools/source/metrics/metric_oa_enumeration_imp.h"
@@ -147,4 +148,4 @@ OaMetricSourceImp &MetricDeviceContext::getMetricSource<OaMetricSourceImp>() con
     return static_cast<OaMetricSourceImp &>(*metricSources.at(MetricSource::SourceType::Oa));
 }
 
-} // namespace L0
\ No newline at end of file
+} // namespace L0
diff --git a/level_zero/tools/source/metrics/metric_oa_streamer_imp.cpp b/level_zero/tools/source/metrics/metric_oa_streamer_imp.cpp
index e2fa27c8d0..4365dac8de 100644
--- a/level_zero/tools/source/metrics/metric_oa_streamer_imp.cpp
+++ b/level_zero/tools/source/metrics/metric_oa_streamer_imp.cpp
@@ -9,6 +9,7 @@
 
 #include "shared/source/helpers/debug_helpers.h"
 
+#include "level_zero/core/source/cmdlist/cmdlist.h"
 #include "level_zero/core/source/device/device_imp.h"
 #include "level_zero/tools/source/metrics/metric_oa_enumeration_imp.h"
 #include "level_zero/tools/source/metrics/metric_oa_query_imp.h"
diff --git a/level_zero/tools/source/metrics/windows/os_metric_oa_enumeration_imp_windows.cpp b/level_zero/tools/source/metrics/windows/os_metric_oa_enumeration_imp_windows.cpp
index c3cf9e4d7f..58b7cce876 100644
--- a/level_zero/tools/source/metrics/windows/os_metric_oa_enumeration_imp_windows.cpp
+++ b/level_zero/tools/source/metrics/windows/os_metric_oa_enumeration_imp_windows.cpp
@@ -8,6 +8,7 @@
 #include "shared/source/os_interface/os_interface.h"
 #include "shared/source/os_interface/windows/wddm/wddm.h"
 
+#include "level_zero/core/source/device/device.h"
 #include "level_zero/tools/source/metrics/metric_oa_enumeration_imp.h"
 #include "level_zero/tools/source/metrics/metric_oa_source.h"
 
diff --git a/level_zero/tools/test/unit_tests/sources/metrics/test_metric_ip_sampling_enumeration.cpp b/level_zero/tools/test/unit_tests/sources/metrics/test_metric_ip_sampling_enumeration.cpp
index a04d8b3938..85c4dccd36 100644
--- a/level_zero/tools/test/unit_tests/sources/metrics/test_metric_ip_sampling_enumeration.cpp
+++ b/level_zero/tools/test/unit_tests/sources/metrics/test_metric_ip_sampling_enumeration.cpp
@@ -5,6 +5,7 @@
  *
  */
 
+#include "level_zero/core/source/cmdlist/cmdlist.h"
 #include "level_zero/core/test/unit_tests/fixtures/device_fixture.h"
 #include "level_zero/tools/source/metrics/metric_ip_sampling_source.h"
 #include "level_zero/tools/source/metrics/metric_oa_source.h"
diff --git a/level_zero/tools/test/unit_tests/sources/metrics/test_metric_ip_sampling_streamer.cpp b/level_zero/tools/test/unit_tests/sources/metrics/test_metric_ip_sampling_streamer.cpp
index 23b5add3c2..8e1a72bcbf 100644
--- a/level_zero/tools/test/unit_tests/sources/metrics/test_metric_ip_sampling_streamer.cpp
+++ b/level_zero/tools/test/unit_tests/sources/metrics/test_metric_ip_sampling_streamer.cpp
@@ -5,6 +5,7 @@
  *
  */
 
+#include "level_zero/core/source/cmdlist/cmdlist.h"
 #include "level_zero/core/test/unit_tests/fixtures/device_fixture.h"
 #include "level_zero/tools/source/metrics/metric_ip_sampling_source.h"
 #include "level_zero/tools/source/metrics/metric_oa_source.h"
diff --git a/level_zero/tools/test/unit_tests/sources/metrics/test_metric_oa_streamer_2.cpp b/level_zero/tools/test/unit_tests/sources/metrics/test_metric_oa_streamer_2.cpp
index cda57ba79b..585fcc7b28 100644
--- a/level_zero/tools/test/unit_tests/sources/metrics/test_metric_oa_streamer_2.cpp
+++ b/level_zero/tools/test/unit_tests/sources/metrics/test_metric_oa_streamer_2.cpp
@@ -7,6 +7,7 @@
 
 #include "shared/test/common/test_macros/test.h"
 
+#include "level_zero/core/source/cmdlist/cmdlist.h"
 #include "level_zero/tools/source/metrics/metric_oa_source.h"
 #include "level_zero/tools/test/unit_tests/sources/metrics/mock_metric_oa.h"
 
diff --git a/level_zero/tools/test/unit_tests/sources/metrics/test_metric_oa_streamer_3.cpp b/level_zero/tools/test/unit_tests/sources/metrics/test_metric_oa_streamer_3.cpp
index ace32d6f2f..ab1bd4007c 100644
--- a/level_zero/tools/test/unit_tests/sources/metrics/test_metric_oa_streamer_3.cpp
+++ b/level_zero/tools/test/unit_tests/sources/metrics/test_metric_oa_streamer_3.cpp
@@ -7,6 +7,7 @@
 
 #include "shared/test/common/test_macros/test.h"
 
+#include "level_zero/core/source/cmdlist/cmdlist.h"
 #include "level_zero/tools/test/unit_tests/sources/metrics/mock_metric_oa.h"
 
 using ::testing::_;