diff --git a/level_zero/sysman/source/api/diagnostics/linux/sysman_os_diagnostics_imp.cpp b/level_zero/sysman/source/api/diagnostics/linux/sysman_os_diagnostics_imp.cpp
index b9060dbfa4..cce655de86 100644
--- a/level_zero/sysman/source/api/diagnostics/linux/sysman_os_diagnostics_imp.cpp
+++ b/level_zero/sysman/source/api/diagnostics/linux/sysman_os_diagnostics_imp.cpp
@@ -12,11 +12,11 @@
 #include "shared/source/helpers/string.h"
 
 #include "level_zero/sysman/source/shared/firmware_util/sysman_firmware_util.h"
-#include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
 #include "level_zero/sysman/source/shared/linux/sysman_fs_access_interface.h"
 
 namespace L0 {
 namespace Sysman {
+
 const std::string LinuxDiagnosticsImp::deviceDir("device");
 
 // the sysfs node will be at /sys/class/drm/card<n>/invalidate_lmem_mmaps
diff --git a/level_zero/sysman/source/api/diagnostics/linux/sysman_os_diagnostics_imp.h b/level_zero/sysman/source/api/diagnostics/linux/sysman_os_diagnostics_imp.h
index e090c7bca0..9727bacbad 100644
--- a/level_zero/sysman/source/api/diagnostics/linux/sysman_os_diagnostics_imp.h
+++ b/level_zero/sysman/source/api/diagnostics/linux/sysman_os_diagnostics_imp.h
@@ -6,9 +6,9 @@
  */
 
 #pragma once
+
 #include "shared/source/helpers/non_copyable_or_moveable.h"
 
-#include "level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.h"
 #include "level_zero/sysman/source/api/diagnostics/sysman_os_diagnostics.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
 
@@ -16,6 +16,8 @@ namespace L0 {
 namespace Sysman {
 class FirmwareUtil;
 class SysFsAccessInterface;
+class LinuxSysmanImp;
+struct OsSysman;
 
 class LinuxDiagnosticsImp : public OsDiagnostics, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/diagnostics/sysman_diagnostics.cpp b/level_zero/sysman/source/api/diagnostics/sysman_diagnostics.cpp
index 4c076fe753..3c5c6999fd 100644
--- a/level_zero/sysman/source/api/diagnostics/sysman_diagnostics.cpp
+++ b/level_zero/sysman/source/api/diagnostics/sysman_diagnostics.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,15 +7,11 @@
 
 #include "level_zero/sysman/source/api/diagnostics/sysman_diagnostics.h"
 
-#include "shared/source/helpers/basic_math.h"
-
 #include "level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.h"
 #include "level_zero/sysman/source/api/diagnostics/sysman_os_diagnostics.h"
-#include "level_zero/sysman/source/device/os_sysman.h"
 
 namespace L0 {
 namespace Sysman {
-class OsDiagnostics;
 
 DiagnosticsHandleContext::~DiagnosticsHandleContext() {
     releaseDiagnosticsHandles();
diff --git a/level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.cpp b/level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.cpp
index bd22400644..fc940f2422 100644
--- a/level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.cpp
+++ b/level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.cpp
@@ -9,8 +9,6 @@
 
 #include "shared/source/helpers/debug_helpers.h"
 
-#include "level_zero/sysman/source/api/diagnostics/sysman_os_diagnostics.h"
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.h b/level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.h
index 73cf17ed93..b5e3691930 100644
--- a/level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.h
+++ b/level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.h
@@ -7,7 +7,6 @@
 
 #pragma once
 #include "shared/source/helpers/non_copyable_or_moveable.h"
-#include "shared/source/helpers/string.h"
 
 #include "level_zero/sysman/source/api/diagnostics/sysman_diagnostics.h"
 #include "level_zero/sysman/source/api/diagnostics/sysman_os_diagnostics.h"
@@ -15,6 +14,7 @@
 
 namespace L0 {
 namespace Sysman {
+struct OsSysman;
 
 class DiagnosticsImp : public Diagnostics, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/ecc/linux/sysman_os_ecc.cpp b/level_zero/sysman/source/api/ecc/linux/sysman_os_ecc.cpp
index df08def54a..c7cb3b1f2e 100644
--- a/level_zero/sysman/source/api/ecc/linux/sysman_os_ecc.cpp
+++ b/level_zero/sysman/source/api/ecc/linux/sysman_os_ecc.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2023-2024 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -11,8 +11,6 @@
 
 namespace L0 {
 namespace Sysman {
-class LinuxSysmanImp;
-class FirmwareUtil;
 
 FirmwareUtil *EccImp::getFirmwareUtilInterface(OsSysman *pOsSysman) {
     LinuxSysmanImp *pLinuxSysmanImp = static_cast<LinuxSysmanImp *>(pOsSysman);
diff --git a/level_zero/sysman/source/api/ecc/sysman_ecc_imp.h b/level_zero/sysman/source/api/ecc/sysman_ecc_imp.h
index 78d1dfd012..73c02dff67 100644
--- a/level_zero/sysman/source/api/ecc/sysman_ecc_imp.h
+++ b/level_zero/sysman/source/api/ecc/sysman_ecc_imp.h
@@ -9,7 +9,6 @@
 #include "shared/source/helpers/non_copyable_or_moveable.h"
 
 #include "level_zero/sysman/source/api/ecc/sysman_ecc.h"
-#include "level_zero/sysman/source/device/os_sysman.h"
 
 namespace L0 {
 namespace Sysman {
diff --git a/level_zero/sysman/source/api/engine/linux/sysman_os_engine_imp.h b/level_zero/sysman/source/api/engine/linux/sysman_os_engine_imp.h
index e41862e551..8c6091f4b0 100644
--- a/level_zero/sysman/source/api/engine/linux/sysman_os_engine_imp.h
+++ b/level_zero/sysman/source/api/engine/linux/sysman_os_engine_imp.h
@@ -14,6 +14,10 @@
 
 #include <unistd.h>
 
+namespace NEO {
+class Drm;
+} // namespace NEO
+
 namespace L0 {
 namespace Sysman {
 
@@ -27,6 +31,8 @@ struct EngineGroupInfo {
     uint32_t engineInstance;
     uint32_t tileId;
 };
+struct OsSysman;
+struct SysmanDeviceImp;
 
 class LinuxEngineImp : public OsEngine, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/engine/sysman_engine.cpp b/level_zero/sysman/source/api/engine/sysman_engine.cpp
index 066b8b922e..df6239863a 100644
--- a/level_zero/sysman/source/api/engine/sysman_engine.cpp
+++ b/level_zero/sysman/source/api/engine/sysman_engine.cpp
@@ -7,11 +7,8 @@
 
 #include "level_zero/sysman/source/api/engine/sysman_engine.h"
 
-#include "shared/source/helpers/basic_math.h"
-
 #include "level_zero/sysman/source/api/engine/sysman_engine_imp.h"
 #include "level_zero/sysman/source/device/os_sysman.h"
-#include "level_zero/sysman/source/device/sysman_device_imp.h"
 
 namespace L0 {
 namespace Sysman {
diff --git a/level_zero/sysman/source/api/engine/sysman_engine_imp.h b/level_zero/sysman/source/api/engine/sysman_engine_imp.h
index 9eb11aeef8..cdd4c03988 100644
--- a/level_zero/sysman/source/api/engine/sysman_engine_imp.h
+++ b/level_zero/sysman/source/api/engine/sysman_engine_imp.h
@@ -12,8 +12,11 @@
 #include "level_zero/sysman/source/api/engine/sysman_engine.h"
 #include "level_zero/sysman/source/api/engine/sysman_os_engine.h"
 #include <level_zero/zes_api.h>
+
 namespace L0 {
 namespace Sysman {
+class OsEngine;
+struct OsSysman;
 
 class EngineImp : public Engine, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/events/linux/sysman_os_events_imp.cpp b/level_zero/sysman/source/api/events/linux/sysman_os_events_imp.cpp
index 3804f960c1..60de003254 100644
--- a/level_zero/sysman/source/api/events/linux/sysman_os_events_imp.cpp
+++ b/level_zero/sysman/source/api/events/linux/sysman_os_events_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2023-2024 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -8,17 +8,13 @@
 #include "level_zero/sysman/source/api/events/linux/sysman_os_events_imp.h"
 
 #include "shared/source/debug_settings/debug_settings_manager.h"
-#include "shared/source/utilities/directory.h"
 
-#include "level_zero/sysman/source/api/events/sysman_events_imp.h"
-#include "level_zero/sysman/source/api/memory/linux/sysman_os_memory_imp.h"
+#include "level_zero/sysman/source/api/global_operations/sysman_global_operations.h"
 #include "level_zero/sysman/source/driver/sysman_driver_handle_imp.h"
 #include "level_zero/sysman/source/shared/linux/sysman_fs_access_interface.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_driver_imp.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
 
-#include <sys/stat.h>
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/api/events/linux/sysman_os_events_imp.h b/level_zero/sysman/source/api/events/linux/sysman_os_events_imp.h
index aeadddb361..926039f512 100644
--- a/level_zero/sysman/source/api/events/linux/sysman_os_events_imp.h
+++ b/level_zero/sysman/source/api/events/linux/sysman_os_events_imp.h
@@ -6,14 +6,24 @@
  */
 
 #pragma once
+
+#include "shared/source/helpers/non_copyable_or_moveable.h"
+
 #include "level_zero/sysman/source/api/events/sysman_os_events.h"
 #include "level_zero/sysman/source/shared/linux/udev/udev_lib.h"
-#include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
+
+#include <map>
+#include <mutex>
 
 namespace L0 {
 namespace Sysman {
 
 class LinuxSysmanDriverImp;
+class LinuxSysmanImp;
+class Ras;
+class UdevLib;
+struct OsSysman;
+struct SysmanDeviceImp;
 
 class LinuxEventsImp : public OsEvents, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/events/sysman_events_imp.h b/level_zero/sysman/source/api/events/sysman_events_imp.h
index f2f6ac9ea4..3d66f38fa3 100644
--- a/level_zero/sysman/source/api/events/sysman_events_imp.h
+++ b/level_zero/sysman/source/api/events/sysman_events_imp.h
@@ -15,6 +15,8 @@
 
 namespace L0 {
 namespace Sysman {
+class OsEvents;
+struct OsSysman;
 
 class EventsImp : public Events, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/fabric_port/linux/sysman_fabric_device_access_imp.cpp b/level_zero/sysman/source/api/fabric_port/linux/sysman_fabric_device_access_imp.cpp
index 8da509157c..628a2e5e81 100644
--- a/level_zero/sysman/source/api/fabric_port/linux/sysman_fabric_device_access_imp.cpp
+++ b/level_zero/sysman/source/api/fabric_port/linux/sysman_fabric_device_access_imp.cpp
@@ -12,8 +12,6 @@
 #include "level_zero/sysman/source/shared/linux/sysman_fs_access_interface.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
 
-#include <limits>
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/api/fabric_port/linux/sysman_fabric_device_access_imp.h b/level_zero/sysman/source/api/fabric_port/linux/sysman_fabric_device_access_imp.h
index 3f247c5e3e..48866faa00 100644
--- a/level_zero/sysman/source/api/fabric_port/linux/sysman_fabric_device_access_imp.h
+++ b/level_zero/sysman/source/api/fabric_port/linux/sysman_fabric_device_access_imp.h
@@ -9,10 +9,13 @@
 
 #include "level_zero/sysman/source/api/fabric_port/linux/sysman_fabric_device_access.h"
 #include "level_zero/sysman/source/shared/linux/nl_api/sysman_iaf_nl_api.h"
-#include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
+
+#include <map>
 
 namespace L0 {
 namespace Sysman {
+class LinuxSysmanImp;
+struct OsSysman;
 
 struct Port {
     bool onSubdevice;
diff --git a/level_zero/sysman/source/api/fabric_port/linux/sysman_os_fabric_port_imp.h b/level_zero/sysman/source/api/fabric_port/linux/sysman_os_fabric_port_imp.h
index ac971c50e1..31e1c2d1b5 100644
--- a/level_zero/sysman/source/api/fabric_port/linux/sysman_os_fabric_port_imp.h
+++ b/level_zero/sysman/source/api/fabric_port/linux/sysman_os_fabric_port_imp.h
@@ -17,6 +17,9 @@
 namespace L0 {
 namespace Sysman {
 class LinuxSysmanImp;
+class FabricDeviceAccess;
+struct OsSysman;
+
 class LinuxFabricDeviceImp : public OsFabricDevice, NEO::NonCopyableAndNonMovableClass {
   public:
     uint32_t getNumPorts() override;
diff --git a/level_zero/sysman/source/api/fabric_port/sysman_fabric_port.cpp b/level_zero/sysman/source/api/fabric_port/sysman_fabric_port.cpp
index 5ff9fc790f..af20de62b1 100644
--- a/level_zero/sysman/source/api/fabric_port/sysman_fabric_port.cpp
+++ b/level_zero/sysman/source/api/fabric_port/sysman_fabric_port.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020-2023 Intel Corporation
+ * Copyright (C) 2020-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -8,7 +8,6 @@
 #include "level_zero/sysman/source/api/fabric_port/sysman_fabric_port.h"
 
 #include "shared/source/debug_settings/debug_settings_manager.h"
-#include "shared/source/helpers/basic_math.h"
 #include "shared/source/helpers/debug_helpers.h"
 
 #include "level_zero/sysman/source/api/fabric_port/sysman_fabric_port_imp.h"
diff --git a/level_zero/sysman/source/api/fabric_port/sysman_fabric_port_imp.h b/level_zero/sysman/source/api/fabric_port/sysman_fabric_port_imp.h
index 8a5e536108..f765551fb6 100644
--- a/level_zero/sysman/source/api/fabric_port/sysman_fabric_port_imp.h
+++ b/level_zero/sysman/source/api/fabric_port/sysman_fabric_port_imp.h
@@ -15,6 +15,9 @@
 
 namespace L0 {
 namespace Sysman {
+class OsFabricDevice;
+class OsFabricPort;
+struct OsSysman;
 
 class FabricDeviceImp : public FabricDevice, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/fan/linux/sysman_os_fan_imp.cpp b/level_zero/sysman/source/api/fan/linux/sysman_os_fan_imp.cpp
index b0252d82a0..3eb123eded 100644
--- a/level_zero/sysman/source/api/fan/linux/sysman_os_fan_imp.cpp
+++ b/level_zero/sysman/source/api/fan/linux/sysman_os_fan_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,9 +7,6 @@
 
 #include "level_zero/sysman/source/api/fan/linux/sysman_os_fan_imp.h"
 
-#include "level_zero/sysman/source/shared/linux/pmt/sysman_pmt.h"
-#include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/api/fan/linux/sysman_os_fan_imp.h b/level_zero/sysman/source/api/fan/linux/sysman_os_fan_imp.h
index 458272526d..3bdcbc118f 100644
--- a/level_zero/sysman/source/api/fan/linux/sysman_os_fan_imp.h
+++ b/level_zero/sysman/source/api/fan/linux/sysman_os_fan_imp.h
@@ -6,6 +6,7 @@
  */
 
 #pragma once
+
 #include "shared/source/helpers/non_copyable_or_moveable.h"
 
 #include "level_zero/sysman/source/api/fan/sysman_os_fan.h"
@@ -14,6 +15,7 @@ namespace L0 {
 namespace Sysman {
 
 class SysfsAccess;
+struct OsSysman;
 
 class LinuxFanImp : public OsFan, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/fan/sysman_fan.cpp b/level_zero/sysman/source/api/fan/sysman_fan.cpp
index 165b7063ad..ab30db45ab 100644
--- a/level_zero/sysman/source/api/fan/sysman_fan.cpp
+++ b/level_zero/sysman/source/api/fan/sysman_fan.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,8 +7,6 @@
 
 #include "level_zero/sysman/source/api/fan/sysman_fan.h"
 
-#include "shared/source/helpers/basic_math.h"
-
 #include "level_zero/sysman/source/api/fan/sysman_fan_imp.h"
 
 namespace L0 {
diff --git a/level_zero/sysman/source/api/fan/sysman_fan_imp.h b/level_zero/sysman/source/api/fan/sysman_fan_imp.h
index 5c6ac60341..3b337daa6c 100644
--- a/level_zero/sysman/source/api/fan/sysman_fan_imp.h
+++ b/level_zero/sysman/source/api/fan/sysman_fan_imp.h
@@ -14,6 +14,9 @@
 
 namespace L0 {
 namespace Sysman {
+class OsFan;
+struct OsSysman;
+
 class FanImp : public Fan, NEO::NonCopyableAndNonMovableClass {
   public:
     ze_result_t fanGetProperties(zes_fan_properties_t *pProperties) override;
diff --git a/level_zero/sysman/source/api/firmware/linux/sysman_os_firmware_imp.cpp b/level_zero/sysman/source/api/firmware/linux/sysman_os_firmware_imp.cpp
index 4020d6681c..dbe2a8dd28 100644
--- a/level_zero/sysman/source/api/firmware/linux/sysman_os_firmware_imp.cpp
+++ b/level_zero/sysman/source/api/firmware/linux/sysman_os_firmware_imp.cpp
@@ -7,16 +7,12 @@
 
 #include "level_zero/sysman/source/api/firmware/linux/sysman_os_firmware_imp.h"
 
-#include "shared/source/debug_settings/debug_settings_manager.h"
 #include "shared/source/helpers/string.h"
 
 #include "level_zero/sysman/source/shared/firmware_util/sysman_firmware_util.h"
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
-#include "level_zero/sysman/source/shared/linux/sysman_fs_access_interface.h"
 #include "level_zero/sysman/source/sysman_const.h"
 
-#include <algorithm>
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/api/firmware/linux/sysman_os_firmware_imp.h b/level_zero/sysman/source/api/firmware/linux/sysman_os_firmware_imp.h
index 0d76d087ef..a358bd9840 100644
--- a/level_zero/sysman/source/api/firmware/linux/sysman_os_firmware_imp.h
+++ b/level_zero/sysman/source/api/firmware/linux/sysman_os_firmware_imp.h
@@ -6,6 +6,7 @@
  */
 
 #pragma once
+
 #include "shared/source/helpers/non_copyable_or_moveable.h"
 
 #include "level_zero/sysman/source/api/firmware/sysman_firmware_imp.h"
@@ -19,6 +20,7 @@ namespace Sysman {
 class FirmwareUtil;
 class SysFsAccessInterface;
 class LinuxSysmanImp;
+struct OsSysman;
 
 class LinuxFirmwareImp : public OsFirmware, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/firmware/sysman_firmware.cpp b/level_zero/sysman/source/api/firmware/sysman_firmware.cpp
index 7f3895a88c..a3b788424a 100644
--- a/level_zero/sysman/source/api/firmware/sysman_firmware.cpp
+++ b/level_zero/sysman/source/api/firmware/sysman_firmware.cpp
@@ -1,17 +1,14 @@
 /*
- * Copyright (C) 2020-2023 Intel Corporation
+ * Copyright (C) 2020-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "shared/source/helpers/basic_math.h"
-
 #include "level_zero/sysman/source/api/firmware/sysman_firmware_imp.h"
 
 namespace L0 {
 namespace Sysman {
-class OsFirmware;
 FirmwareHandleContext::~FirmwareHandleContext() {
     releaseFwHandles();
 }
diff --git a/level_zero/sysman/source/api/firmware/sysman_firmware_imp.h b/level_zero/sysman/source/api/firmware/sysman_firmware_imp.h
index bcc1424ccd..ab68db4dc1 100644
--- a/level_zero/sysman/source/api/firmware/sysman_firmware_imp.h
+++ b/level_zero/sysman/source/api/firmware/sysman_firmware_imp.h
@@ -17,6 +17,7 @@ namespace L0 {
 namespace Sysman {
 
 class OsFirmware;
+struct OsSysman;
 
 class FirmwareImp : public Firmware, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/frequency/linux/sysman_os_frequency_imp.cpp b/level_zero/sysman/source/api/frequency/linux/sysman_os_frequency_imp.cpp
index 5eac92118e..d8bacc17af 100644
--- a/level_zero/sysman/source/api/frequency/linux/sysman_os_frequency_imp.cpp
+++ b/level_zero/sysman/source/api/frequency/linux/sysman_os_frequency_imp.cpp
@@ -8,7 +8,6 @@
 #include "level_zero/sysman/source/api/frequency/linux/sysman_os_frequency_imp.h"
 
 #include "shared/source/debug_settings/debug_settings_manager.h"
-#include "shared/source/device/device.h"
 #include "shared/source/helpers/hw_info.h"
 
 #include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
@@ -16,8 +15,6 @@
 #include "level_zero/sysman/source/shared/linux/sysman_fs_access_interface.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
 
-#include "neo_igfxfmid.h"
-
 #include <cmath>
 
 namespace L0 {
diff --git a/level_zero/sysman/source/api/frequency/linux/sysman_os_frequency_imp.h b/level_zero/sysman/source/api/frequency/linux/sysman_os_frequency_imp.h
index ae908c830d..1e7abb2897 100644
--- a/level_zero/sysman/source/api/frequency/linux/sysman_os_frequency_imp.h
+++ b/level_zero/sysman/source/api/frequency/linux/sysman_os_frequency_imp.h
@@ -6,12 +6,12 @@
  */
 
 #pragma once
+
 #include "shared/source/helpers/non_copyable_or_moveable.h"
 
 #include "level_zero/sysman/source/api/frequency/sysman_frequency_imp.h"
 #include "level_zero/sysman/source/api/frequency/sysman_os_frequency.h"
 
-#include "neo_igfxfmid.h"
 namespace L0 {
 namespace Sysman {
 
@@ -19,6 +19,7 @@ class LinuxSysmanImp;
 class SysmanKmdInterface;
 class SysmanProductHelper;
 class SysFsAccessInterface;
+struct OsSysman;
 
 class LinuxFrequencyImp : public OsFrequency, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/frequency/sysman_frequency_imp.cpp b/level_zero/sysman/source/api/frequency/sysman_frequency_imp.cpp
index 6574a71d5e..4476e193dd 100644
--- a/level_zero/sysman/source/api/frequency/sysman_frequency_imp.cpp
+++ b/level_zero/sysman/source/api/frequency/sysman_frequency_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020-2023 Intel Corporation
+ * Copyright (C) 2020-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -9,8 +9,6 @@
 
 #include "shared/source/helpers/debug_helpers.h"
 
-#include "level_zero/sysman/source/device/sysman_device_imp.h"
-
 #include <algorithm>
 #include <cmath>
 
diff --git a/level_zero/sysman/source/api/frequency/sysman_frequency_imp.h b/level_zero/sysman/source/api/frequency/sysman_frequency_imp.h
index 4686a716b5..de7075a1c5 100644
--- a/level_zero/sysman/source/api/frequency/sysman_frequency_imp.h
+++ b/level_zero/sysman/source/api/frequency/sysman_frequency_imp.h
@@ -15,6 +15,8 @@
 
 namespace L0 {
 namespace Sysman {
+class OsFrequency;
+struct OsSysman;
 
 class FrequencyImp : public Frequency, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/global_operations/linux/sysman_os_global_operations_imp.cpp b/level_zero/sysman/source/api/global_operations/linux/sysman_os_global_operations_imp.cpp
index 53e9d54d3e..bbb307b704 100644
--- a/level_zero/sysman/source/api/global_operations/linux/sysman_os_global_operations_imp.cpp
+++ b/level_zero/sysman/source/api/global_operations/linux/sysman_os_global_operations_imp.cpp
@@ -10,12 +10,9 @@
 #include "shared/source/debug_settings/debug_settings_manager.h"
 #include "shared/source/execution_environment/root_device_environment.h"
 #include "shared/source/helpers/constants.h"
-#include "shared/source/helpers/ptr_math.h"
 #include "shared/source/helpers/string.h"
-#include "shared/source/os_interface/device_factory.h"
 #include "shared/source/os_interface/linux/drm_neo.h"
-#include "shared/source/os_interface/linux/ioctl_helper.h"
-#include "shared/source/os_interface/linux/pci_path.h"
+#include "shared/source/os_interface/linux/pmt_util.h"
 
 #include "level_zero/sysman/source/api/global_operations/sysman_global_operations_imp.h"
 #include "level_zero/sysman/source/shared/firmware_util/sysman_firmware_util.h"
diff --git a/level_zero/sysman/source/api/global_operations/linux/sysman_os_global_operations_imp.h b/level_zero/sysman/source/api/global_operations/linux/sysman_os_global_operations_imp.h
index 67f29218e9..6a3008294c 100644
--- a/level_zero/sysman/source/api/global_operations/linux/sysman_os_global_operations_imp.h
+++ b/level_zero/sysman/source/api/global_operations/linux/sysman_os_global_operations_imp.h
@@ -6,21 +6,28 @@
  */
 
 #pragma once
-#include "shared/source/debug_settings/debug_settings_manager.h"
+
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/os_interface/driver_info.h"
-#include "shared/source/os_interface/linux/pmt_util.h"
 #include "shared/source/os_interface/product_helper.h"
 
 #include "level_zero/sysman/source/api/global_operations/sysman_os_global_operations.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
 
+namespace NEO {
+class ExecutionEnvironment;
+struct PhysicalDevicePciBusInfo;
+} // namespace NEO
+
 namespace L0 {
 namespace Sysman {
 class SysFsAccessInterface;
 class FsAccessInterface;
 class ProcFsAccessInterface;
 class SysmanKmdInterface;
+class LinuxSysmanImp;
+struct OsSysman;
+
 constexpr uint32_t maxUuidsPerDevice = 3;
 
 class LinuxGlobalOperationsImp : public OsGlobalOperations, NEO::NonCopyableAndNonMovableClass {
diff --git a/level_zero/sysman/source/api/global_operations/sysman_global_operations_imp.h b/level_zero/sysman/source/api/global_operations/sysman_global_operations_imp.h
index ecc0e11bf3..34d64c6d5a 100644
--- a/level_zero/sysman/source/api/global_operations/sysman_global_operations_imp.h
+++ b/level_zero/sysman/source/api/global_operations/sysman_global_operations_imp.h
@@ -15,6 +15,8 @@
 
 namespace L0 {
 namespace Sysman {
+class OsGlobalOperations;
+struct OsSysman;
 
 class GlobalOperationsImp : public GlobalOperations, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/memory/linux/sysman_os_memory_imp.cpp b/level_zero/sysman/source/api/memory/linux/sysman_os_memory_imp.cpp
index a17c661074..a199fac2dd 100644
--- a/level_zero/sysman/source/api/memory/linux/sysman_os_memory_imp.cpp
+++ b/level_zero/sysman/source/api/memory/linux/sysman_os_memory_imp.cpp
@@ -14,8 +14,6 @@
 #include "shared/source/os_interface/linux/ioctl_helper.h"
 #include "shared/source/os_interface/linux/memory_info.h"
 
-#include "level_zero/sysman/source/shared/firmware_util/sysman_firmware_util.h"
-#include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
 #include "level_zero/sysman/source/shared/linux/sysman_fs_access_interface.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
diff --git a/level_zero/sysman/source/api/memory/linux/sysman_os_memory_imp.h b/level_zero/sysman/source/api/memory/linux/sysman_os_memory_imp.h
index 8238a4ef07..c81afdd265 100644
--- a/level_zero/sysman/source/api/memory/linux/sysman_os_memory_imp.h
+++ b/level_zero/sysman/source/api/memory/linux/sysman_os_memory_imp.h
@@ -13,7 +13,6 @@
 #include <string>
 #include <unordered_map>
 #include <unordered_set>
-#include <vector>
 
 namespace NEO {
 class Drm;
@@ -26,6 +25,7 @@ class LinuxSysmanImp;
 class SysmanKmdInterface;
 struct SysmanDeviceImp;
 class FsAccessInterface;
+struct OsSysman;
 
 class LinuxMemoryImp : public OsMemory, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/memory/sysman_memory.cpp b/level_zero/sysman/source/api/memory/sysman_memory.cpp
index 8c0bd660b7..eae0aba324 100644
--- a/level_zero/sysman/source/api/memory/sysman_memory.cpp
+++ b/level_zero/sysman/source/api/memory/sysman_memory.cpp
@@ -1,13 +1,10 @@
 /*
- * Copyright (C) 2020-2023 Intel Corporation
+ * Copyright (C) 2020-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "shared/source/helpers/basic_math.h"
-#include "shared/source/memory_manager/memory_manager.h"
-
 #include "level_zero/sysman/source/api/memory/sysman_memory_imp.h"
 #include "level_zero/sysman/source/device/os_sysman.h"
 
diff --git a/level_zero/sysman/source/api/memory/sysman_memory_imp.h b/level_zero/sysman/source/api/memory/sysman_memory_imp.h
index fd0d09814a..8f7a5e7d0b 100644
--- a/level_zero/sysman/source/api/memory/sysman_memory_imp.h
+++ b/level_zero/sysman/source/api/memory/sysman_memory_imp.h
@@ -14,6 +14,8 @@
 
 namespace L0 {
 namespace Sysman {
+class OsMemory;
+struct OsSysman;
 
 class MemoryImp : public Memory, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/pci/linux/sysman_os_pci_imp.cpp b/level_zero/sysman/source/api/pci/linux/sysman_os_pci_imp.cpp
index 184dd3028a..9ec25ca00c 100644
--- a/level_zero/sysman/source/api/pci/linux/sysman_os_pci_imp.cpp
+++ b/level_zero/sysman/source/api/pci/linux/sysman_os_pci_imp.cpp
@@ -11,7 +11,7 @@
 #include "shared/source/os_interface/linux/file_descriptor.h"
 #include "shared/source/utilities/directory.h"
 
-#include "level_zero/sysman/source/api/pci/sysman_pci_imp.h"
+#include "level_zero/include/level_zero/zes_intel_gpu_sysman.h"
 #include "level_zero/sysman/source/api/pci/sysman_pci_utils.h"
 #include "level_zero/sysman/source/shared/firmware_util/sysman_firmware_util.h"
 #include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
diff --git a/level_zero/sysman/source/api/pci/sysman_pci_imp.cpp b/level_zero/sysman/source/api/pci/sysman_pci_imp.cpp
index 5f8ed0a37a..d0f54536ae 100644
--- a/level_zero/sysman/source/api/pci/sysman_pci_imp.cpp
+++ b/level_zero/sysman/source/api/pci/sysman_pci_imp.cpp
@@ -8,8 +8,6 @@
 #include "level_zero/sysman/source/api/pci/sysman_pci_imp.h"
 
 #include "shared/source/helpers/debug_helpers.h"
-#include "shared/source/helpers/string.h"
-#include "shared/source/utilities/directory.h"
 
 #include "level_zero/sysman/source/api/pci/sysman_os_pci.h"
 #include "level_zero/sysman/source/sysman_const.h"
diff --git a/level_zero/sysman/source/api/performance/linux/sysman_os_performance_imp.h b/level_zero/sysman/source/api/performance/linux/sysman_os_performance_imp.h
index 6465499f62..b1fade49d7 100644
--- a/level_zero/sysman/source/api/performance/linux/sysman_os_performance_imp.h
+++ b/level_zero/sysman/source/api/performance/linux/sysman_os_performance_imp.h
@@ -6,6 +6,7 @@
  */
 
 #pragma once
+
 #include "shared/source/helpers/non_copyable_or_moveable.h"
 
 #include "level_zero/sysman/source/api/performance/sysman_os_performance.h"
@@ -17,6 +18,9 @@ namespace Sysman {
 
 class SysmanKmdInterface;
 class SysFsAccessInterface;
+class SysmanProductHelper;
+struct OsSysman;
+
 class LinuxPerformanceImp : public OsPerformance, NEO::NonCopyableAndNonMovableClass {
   public:
     ze_result_t osPerformanceGetProperties(zes_perf_properties_t &pProperties) override;
diff --git a/level_zero/sysman/source/api/performance/sysman_performance_imp.cpp b/level_zero/sysman/source/api/performance/sysman_performance_imp.cpp
index b6dac08598..4450644b24 100644
--- a/level_zero/sysman/source/api/performance/sysman_performance_imp.cpp
+++ b/level_zero/sysman/source/api/performance/sysman_performance_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -9,8 +9,6 @@
 
 #include "shared/source/helpers/debug_helpers.h"
 
-#include "level_zero/sysman/source/device/sysman_device_imp.h"
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/api/performance/sysman_performance_imp.h b/level_zero/sysman/source/api/performance/sysman_performance_imp.h
index 1790ff41f1..3c49120fe0 100644
--- a/level_zero/sysman/source/api/performance/sysman_performance_imp.h
+++ b/level_zero/sysman/source/api/performance/sysman_performance_imp.h
@@ -14,6 +14,8 @@
 
 namespace L0 {
 namespace Sysman {
+class OsPerformance;
+struct OsSysman;
 
 class PerformanceImp : public Performance, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/power/linux/sysman_os_power_imp.cpp b/level_zero/sysman/source/api/power/linux/sysman_os_power_imp.cpp
index 7739c781ae..48241ac1bb 100644
--- a/level_zero/sysman/source/api/power/linux/sysman_os_power_imp.cpp
+++ b/level_zero/sysman/source/api/power/linux/sysman_os_power_imp.cpp
@@ -13,7 +13,6 @@
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
 #include "level_zero/sysman/source/shared/linux/sysman_fs_access_interface.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
-#include "level_zero/sysman/source/sysman_const.h"
 
 namespace L0 {
 namespace Sysman {
diff --git a/level_zero/sysman/source/api/power/linux/sysman_os_power_imp.h b/level_zero/sysman/source/api/power/linux/sysman_os_power_imp.h
index af3c9f8917..bf9b98d4ac 100644
--- a/level_zero/sysman/source/api/power/linux/sysman_os_power_imp.h
+++ b/level_zero/sysman/source/api/power/linux/sysman_os_power_imp.h
@@ -10,8 +10,6 @@
 
 #include "level_zero/sysman/source/api/power/sysman_os_power.h"
 
-#include <memory>
-#include <mutex>
 #include <string>
 
 namespace L0 {
@@ -21,6 +19,8 @@ class SysFsAccessInterface;
 class SysmanKmdInterface;
 class SysmanProductHelper;
 class LinuxSysmanImp;
+struct OsSysman;
+
 class LinuxPowerImp : public OsPower, NEO::NonCopyableAndNonMovableClass {
   public:
     ze_result_t getProperties(zes_power_properties_t *pProperties) override;
diff --git a/level_zero/sysman/source/api/power/sysman_power.cpp b/level_zero/sysman/source/api/power/sysman_power.cpp
index c14f42fe2e..d8d05693fa 100644
--- a/level_zero/sysman/source/api/power/sysman_power.cpp
+++ b/level_zero/sysman/source/api/power/sysman_power.cpp
@@ -7,8 +7,6 @@
 
 #include "level_zero/sysman/source/api/power/sysman_power.h"
 
-#include "shared/source/helpers/basic_math.h"
-
 #include "level_zero/sysman/source/api/power/sysman_os_power.h"
 #include "level_zero/sysman/source/api/power/sysman_power_imp.h"
 #include "level_zero/sysman/source/device/os_sysman.h"
diff --git a/level_zero/sysman/source/api/power/sysman_power_imp.cpp b/level_zero/sysman/source/api/power/sysman_power_imp.cpp
index d3f351611a..835fe3f583 100644
--- a/level_zero/sysman/source/api/power/sysman_power_imp.cpp
+++ b/level_zero/sysman/source/api/power/sysman_power_imp.cpp
@@ -10,7 +10,6 @@
 #include "shared/source/helpers/debug_helpers.h"
 
 #include "level_zero/sysman/source/api/power/sysman_os_power.h"
-#include "level_zero/sysman/source/device/sysman_device_imp.h"
 
 namespace L0 {
 namespace Sysman {
diff --git a/level_zero/sysman/source/api/power/sysman_power_imp.h b/level_zero/sysman/source/api/power/sysman_power_imp.h
index c145e08d4a..07a279dbf9 100644
--- a/level_zero/sysman/source/api/power/sysman_power_imp.h
+++ b/level_zero/sysman/source/api/power/sysman_power_imp.h
@@ -14,6 +14,8 @@
 namespace L0 {
 namespace Sysman {
 class OsPower;
+struct OsSysman;
+
 class PowerImp : public Power, NEO::NonCopyableAndNonMovableClass {
   public:
     ze_result_t powerGetProperties(zes_power_properties_t *pProperties) override;
diff --git a/level_zero/sysman/source/api/ras/linux/ras_util/sysman_ras_util_gsc.cpp b/level_zero/sysman/source/api/ras/linux/ras_util/sysman_ras_util_gsc.cpp
index 5443676c77..299b8a4fbd 100644
--- a/level_zero/sysman/source/api/ras/linux/ras_util/sysman_ras_util_gsc.cpp
+++ b/level_zero/sysman/source/api/ras/linux/ras_util/sysman_ras_util_gsc.cpp
@@ -1,14 +1,11 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "shared/source/debug_settings/debug_settings_manager.h"
-
 #include "level_zero/sysman/source/api/ras/linux/ras_util/sysman_ras_util.h"
-#include "level_zero/sysman/source/api/ras/linux/sysman_os_ras_imp.h"
 #include "level_zero/sysman/source/shared/firmware_util/sysman_firmware_util.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
 
diff --git a/level_zero/sysman/source/api/ras/linux/sysman_os_ras_imp_gt.cpp b/level_zero/sysman/source/api/ras/linux/sysman_os_ras_imp_gt.cpp
index 2e2f8976aa..6e6173fbae 100644
--- a/level_zero/sysman/source/api/ras/linux/sysman_os_ras_imp_gt.cpp
+++ b/level_zero/sysman/source/api/ras/linux/sysman_os_ras_imp_gt.cpp
@@ -1,20 +1,15 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "shared/source/debug_settings/debug_settings_manager.h"
-
 #include "level_zero/sysman/source/api/ras/linux/ras_util/sysman_ras_util.h"
 #include "level_zero/sysman/source/api/ras/linux/sysman_os_ras_imp.h"
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
 
-#include <cstring>
-#include <sstream>
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/api/ras/sysman_ras.cpp b/level_zero/sysman/source/api/ras/sysman_ras.cpp
index 05a72baf37..ff8ec9efec 100644
--- a/level_zero/sysman/source/api/ras/sysman_ras.cpp
+++ b/level_zero/sysman/source/api/ras/sysman_ras.cpp
@@ -1,12 +1,10 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "shared/source/helpers/basic_math.h"
-
 #include "level_zero/sysman/source/api/ras/sysman_ras_imp.h"
 #include "level_zero/sysman/source/device/os_sysman.h"
 
diff --git a/level_zero/sysman/source/api/ras/sysman_ras_imp.cpp b/level_zero/sysman/source/api/ras/sysman_ras_imp.cpp
index 90c9ea70eb..314f72f6fb 100644
--- a/level_zero/sysman/source/api/ras/sysman_ras_imp.cpp
+++ b/level_zero/sysman/source/api/ras/sysman_ras_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,8 +7,6 @@
 
 #include "level_zero/sysman/source/api/ras/sysman_ras_imp.h"
 
-#include "shared/source/helpers/string.h"
-
 #include "level_zero/sysman/source/sysman_const.h"
 
 #include <cstring>
diff --git a/level_zero/sysman/source/api/ras/sysman_ras_imp.h b/level_zero/sysman/source/api/ras/sysman_ras_imp.h
index 894e5ab5d0..d67f5d12de 100644
--- a/level_zero/sysman/source/api/ras/sysman_ras_imp.h
+++ b/level_zero/sysman/source/api/ras/sysman_ras_imp.h
@@ -14,6 +14,8 @@
 
 namespace L0 {
 namespace Sysman {
+class OsRas;
+struct OsSysman;
 
 class RasImp : public Ras, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/scheduler/linux/sysman_os_scheduler_imp.cpp b/level_zero/sysman/source/api/scheduler/linux/sysman_os_scheduler_imp.cpp
index a48c11c9cf..3527fc99ba 100644
--- a/level_zero/sysman/source/api/scheduler/linux/sysman_os_scheduler_imp.cpp
+++ b/level_zero/sysman/source/api/scheduler/linux/sysman_os_scheduler_imp.cpp
@@ -8,7 +8,6 @@
 #include "level_zero/sysman/source/api/scheduler/linux/sysman_os_scheduler_imp.h"
 
 #include "shared/source/debug_settings/debug_settings_manager.h"
-#include "shared/source/os_interface/linux/engine_info.h"
 
 #include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
 #include "level_zero/sysman/source/shared/linux/sysman_fs_access_interface.h"
diff --git a/level_zero/sysman/source/api/scheduler/linux/sysman_os_scheduler_imp.h b/level_zero/sysman/source/api/scheduler/linux/sysman_os_scheduler_imp.h
index de1234136d..4c76ebac21 100644
--- a/level_zero/sysman/source/api/scheduler/linux/sysman_os_scheduler_imp.h
+++ b/level_zero/sysman/source/api/scheduler/linux/sysman_os_scheduler_imp.h
@@ -6,7 +6,6 @@
  */
 
 #pragma once
-#include "shared/source/os_interface/linux/drm_neo.h"
 
 #include "level_zero/sysman/source/api/scheduler/sysman_scheduler_imp.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
@@ -16,6 +15,8 @@
 namespace L0 {
 namespace Sysman {
 class SysFsAccessInterface;
+class LinuxSysmanImp;
+struct OsSysman;
 
 // Following below mappings of scheduler properties with sysfs nodes
 // zes_sched_timeslice_properties_t.interval = timeslice_duration_ms
diff --git a/level_zero/sysman/source/api/scheduler/sysman_scheduler.h b/level_zero/sysman/source/api/scheduler/sysman_scheduler.h
index 53b7f23d9f..f3a0ac7cca 100644
--- a/level_zero/sysman/source/api/scheduler/sysman_scheduler.h
+++ b/level_zero/sysman/source/api/scheduler/sysman_scheduler.h
@@ -11,7 +11,6 @@
 #include "level_zero/api/sysman/zes_handles_struct.h"
 #include <level_zero/zes_api.h>
 
-#include <map>
 #include <mutex>
 #include <string>
 #include <vector>
diff --git a/level_zero/sysman/source/api/scheduler/sysman_scheduler_imp.cpp b/level_zero/sysman/source/api/scheduler/sysman_scheduler_imp.cpp
index 66b6e5d50c..cc7757e566 100644
--- a/level_zero/sysman/source/api/scheduler/sysman_scheduler_imp.cpp
+++ b/level_zero/sysman/source/api/scheduler/sysman_scheduler_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020-2023 Intel Corporation
+ * Copyright (C) 2020-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -9,9 +9,6 @@
 
 #include "shared/source/helpers/debug_helpers.h"
 
-#include "level_zero/sysman/source/device/sysman_device_imp.h"
-#include "level_zero/sysman/source/sysman_const.h"
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/api/scheduler/sysman_scheduler_imp.h b/level_zero/sysman/source/api/scheduler/sysman_scheduler_imp.h
index 86ecb81db1..d89b00ba83 100644
--- a/level_zero/sysman/source/api/scheduler/sysman_scheduler_imp.h
+++ b/level_zero/sysman/source/api/scheduler/sysman_scheduler_imp.h
@@ -14,6 +14,8 @@
 
 namespace L0 {
 namespace Sysman {
+class OsScheduler;
+struct OsSysman;
 
 class SchedulerImp : public Scheduler, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/standby/linux/sysman_os_standby_imp.h b/level_zero/sysman/source/api/standby/linux/sysman_os_standby_imp.h
index b182a6b93d..f8ded9c562 100644
--- a/level_zero/sysman/source/api/standby/linux/sysman_os_standby_imp.h
+++ b/level_zero/sysman/source/api/standby/linux/sysman_os_standby_imp.h
@@ -6,6 +6,7 @@
  */
 
 #pragma once
+
 #include "shared/source/helpers/non_copyable_or_moveable.h"
 
 #include "level_zero/sysman/source/api/standby/sysman_os_standby.h"
@@ -18,6 +19,8 @@ namespace Sysman {
 class SysmanKmdInterface;
 class SysFsAccessInterface;
 class SysmanProductHelper;
+struct OsSysman;
+
 class LinuxStandbyImp : public OsStandby, NEO::NonCopyableAndNonMovableClass {
   public:
     ze_result_t getMode(zes_standby_promo_mode_t &mode) override;
diff --git a/level_zero/sysman/source/api/standby/sysman_standby.cpp b/level_zero/sysman/source/api/standby/sysman_standby.cpp
index d56eee203a..b25296185b 100644
--- a/level_zero/sysman/source/api/standby/sysman_standby.cpp
+++ b/level_zero/sysman/source/api/standby/sysman_standby.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,8 +7,6 @@
 
 #include "level_zero/sysman/source/api/standby/sysman_standby.h"
 
-#include "shared/source/helpers/basic_math.h"
-
 #include "level_zero/sysman/source/api/standby/sysman_standby_imp.h"
 
 namespace L0 {
diff --git a/level_zero/sysman/source/api/standby/sysman_standby_imp.cpp b/level_zero/sysman/source/api/standby/sysman_standby_imp.cpp
index cb7e484db1..1b4dc9f8f6 100644
--- a/level_zero/sysman/source/api/standby/sysman_standby_imp.cpp
+++ b/level_zero/sysman/source/api/standby/sysman_standby_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,10 +7,6 @@
 
 #include "sysman_standby_imp.h"
 
-#include "shared/source/helpers/debug_helpers.h"
-
-#include "level_zero/sysman/source/device/sysman_device_imp.h"
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/api/standby/sysman_standby_imp.h b/level_zero/sysman/source/api/standby/sysman_standby_imp.h
index ffec5b7259..c288a67d06 100644
--- a/level_zero/sysman/source/api/standby/sysman_standby_imp.h
+++ b/level_zero/sysman/source/api/standby/sysman_standby_imp.h
@@ -14,6 +14,7 @@
 
 namespace L0 {
 namespace Sysman {
+struct OsSysman;
 
 class StandbyImp : public Standby, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/temperature/linux/sysman_os_temperature_imp.cpp b/level_zero/sysman/source/api/temperature/linux/sysman_os_temperature_imp.cpp
index 094391cf84..6bec5e2a05 100644
--- a/level_zero/sysman/source/api/temperature/linux/sysman_os_temperature_imp.cpp
+++ b/level_zero/sysman/source/api/temperature/linux/sysman_os_temperature_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2022-2024 Intel Corporation
+ * Copyright (C) 2022-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,8 +7,6 @@
 
 #include "level_zero/sysman/source/api/temperature/linux/sysman_os_temperature_imp.h"
 
-#include "shared/source/debug_settings/debug_settings_manager.h"
-
 #include "level_zero/sysman/source/shared/linux/pmt/sysman_pmt.h"
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
diff --git a/level_zero/sysman/source/api/temperature/linux/sysman_os_temperature_imp.h b/level_zero/sysman/source/api/temperature/linux/sysman_os_temperature_imp.h
index 3c49cc6e3f..52af548e72 100644
--- a/level_zero/sysman/source/api/temperature/linux/sysman_os_temperature_imp.h
+++ b/level_zero/sysman/source/api/temperature/linux/sysman_os_temperature_imp.h
@@ -10,15 +10,13 @@
 
 #include "level_zero/sysman/source/api/temperature/sysman_os_temperature.h"
 
-#include "neo_igfxfmid.h"
-
-#include <memory>
-
 namespace L0 {
 namespace Sysman {
 
 class LinuxSysmanImp;
 class SysmanProductHelper;
+struct OsSysman;
+
 class LinuxTemperatureImp : public OsTemperature, NEO::NonCopyableAndNonMovableClass {
   public:
     ze_result_t getProperties(zes_temp_properties_t *pProperties) override;
diff --git a/level_zero/sysman/source/api/temperature/sysman_temperature.cpp b/level_zero/sysman/source/api/temperature/sysman_temperature.cpp
index 17016df102..c9b1a85809 100644
--- a/level_zero/sysman/source/api/temperature/sysman_temperature.cpp
+++ b/level_zero/sysman/source/api/temperature/sysman_temperature.cpp
@@ -1,12 +1,10 @@
 /*
- * Copyright (C) 2020-2023 Intel Corporation
+ * Copyright (C) 2020-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "shared/source/helpers/basic_math.h"
-
 #include "level_zero/sysman/source/api/temperature/sysman_temperature_imp.h"
 #include "level_zero/sysman/source/device/os_sysman.h"
 
diff --git a/level_zero/sysman/source/api/temperature/sysman_temperature_imp.cpp b/level_zero/sysman/source/api/temperature/sysman_temperature_imp.cpp
index 6906c8a825..4ca5981a86 100644
--- a/level_zero/sysman/source/api/temperature/sysman_temperature_imp.cpp
+++ b/level_zero/sysman/source/api/temperature/sysman_temperature_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020-2023 Intel Corporation
+ * Copyright (C) 2020-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,8 +7,6 @@
 
 #include "level_zero/sysman/source/api/temperature/sysman_temperature_imp.h"
 
-#include "level_zero/sysman/source/device/sysman_device_imp.h"
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/api/temperature/sysman_temperature_imp.h b/level_zero/sysman/source/api/temperature/sysman_temperature_imp.h
index e254b737c6..e9bd422257 100644
--- a/level_zero/sysman/source/api/temperature/sysman_temperature_imp.h
+++ b/level_zero/sysman/source/api/temperature/sysman_temperature_imp.h
@@ -14,6 +14,8 @@
 
 namespace L0 {
 namespace Sysman {
+struct OsSysman;
+
 class TemperatureImp : public Temperature, NEO::NonCopyableAndNonMovableClass {
   public:
     ze_result_t temperatureGetProperties(zes_temp_properties_t *pProperties) override;
diff --git a/level_zero/sysman/source/api/vf_management/linux/sysman_os_vf_imp.h b/level_zero/sysman/source/api/vf_management/linux/sysman_os_vf_imp.h
index bc71bf2780..0439339a82 100644
--- a/level_zero/sysman/source/api/vf_management/linux/sysman_os_vf_imp.h
+++ b/level_zero/sysman/source/api/vf_management/linux/sysman_os_vf_imp.h
@@ -6,7 +6,6 @@
  */
 
 #pragma once
-#include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/os_interface/linux/drm_neo.h"
 #include "shared/source/os_interface/product_helper.h"
 
@@ -14,11 +13,16 @@
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h"
 
 #include <set>
-#include <string>
+
+namespace NEO {
+class Drm;
+} // namespace NEO
 
 namespace L0 {
 namespace Sysman {
 class SysFsAccessInterface;
+class LinuxSysmanImp;
+struct OsSysman;
 
 using EngineInstanceGtId = std::pair<uint32_t, uint32_t>; // Pair of engineInstance and gtId
 
diff --git a/level_zero/sysman/source/api/vf_management/sysman_vf_imp.h b/level_zero/sysman/source/api/vf_management/sysman_vf_imp.h
index 4b309889d2..62f320e2d7 100644
--- a/level_zero/sysman/source/api/vf_management/sysman_vf_imp.h
+++ b/level_zero/sysman/source/api/vf_management/sysman_vf_imp.h
@@ -16,6 +16,8 @@
 
 namespace L0 {
 namespace Sysman {
+class OsVf;
+struct OsSysman;
 
 class VfImp : public VfManagement, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/api/vf_management/sysman_vf_management.cpp b/level_zero/sysman/source/api/vf_management/sysman_vf_management.cpp
index 8c26111334..1a50f15121 100644
--- a/level_zero/sysman/source/api/vf_management/sysman_vf_management.cpp
+++ b/level_zero/sysman/source/api/vf_management/sysman_vf_management.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2024 Intel Corporation
+ * Copyright (C) 2024-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -9,9 +9,6 @@
 
 #include "level_zero/sysman/source/api/vf_management/sysman_os_vf.h"
 #include "level_zero/sysman/source/api/vf_management/sysman_vf_imp.h"
-#include "level_zero/sysman/source/device/os_sysman.h"
-
-#include <iostream>
 
 namespace L0 {
 namespace Sysman {
diff --git a/level_zero/sysman/source/device/linux/sysman_os_device_imp.cpp b/level_zero/sysman/source/device/linux/sysman_os_device_imp.cpp
index 49c759d559..de8c1da5eb 100644
--- a/level_zero/sysman/source/device/linux/sysman_os_device_imp.cpp
+++ b/level_zero/sysman/source/device/linux/sysman_os_device_imp.cpp
@@ -13,7 +13,6 @@
 
 namespace L0 {
 namespace Sysman {
-struct OsSysman;
 
 SysmanDevice *OsSysmanSurvivabilityDevice::createSurvivabilityDevice(std::unique_ptr<NEO::HwDeviceId> hwDeviceId) {
     SysmanDeviceImp *pSysmanDevice = new SysmanDeviceImp();
diff --git a/level_zero/sysman/source/device/sysman_device.cpp b/level_zero/sysman/source/device/sysman_device.cpp
index 6daf49ab0d..d2a9631e8e 100644
--- a/level_zero/sysman/source/device/sysman_device.cpp
+++ b/level_zero/sysman/source/device/sysman_device.cpp
@@ -5,13 +5,9 @@
  *
  */
 
-#include "shared/source/debug_settings/debug_settings_manager.h"
-#include "shared/source/execution_environment/execution_environment.h"
-
 #include "level_zero/sysman/source/device/sysman_device_imp.h"
 #include "level_zero/sysman/source/driver/sysman_driver_handle_imp.h"
 
-#include <cstring>
 #include <vector>
 
 namespace L0 {
diff --git a/level_zero/sysman/source/device/sysman_device.h b/level_zero/sysman/source/device/sysman_device.h
index 762c71a62d..1ad563f255 100644
--- a/level_zero/sysman/source/device/sysman_device.h
+++ b/level_zero/sysman/source/device/sysman_device.h
@@ -10,16 +10,12 @@
 
 #include "level_zero/core/source/device/device.h"
 #include "level_zero/sysman/source/api/diagnostics/sysman_diagnostics.h"
-#include "level_zero/sysman/source/api/ecc/sysman_ecc.h"
 #include "level_zero/sysman/source/api/engine/sysman_engine.h"
-#include "level_zero/sysman/source/api/events/sysman_events.h"
 #include "level_zero/sysman/source/api/fabric_port/sysman_fabric_port.h"
 #include "level_zero/sysman/source/api/fan/sysman_fan.h"
 #include "level_zero/sysman/source/api/firmware/sysman_firmware.h"
 #include "level_zero/sysman/source/api/frequency/sysman_frequency.h"
-#include "level_zero/sysman/source/api/global_operations/sysman_global_operations.h"
 #include "level_zero/sysman/source/api/memory/sysman_memory.h"
-#include "level_zero/sysman/source/api/pci/sysman_pci.h"
 #include "level_zero/sysman/source/api/performance/sysman_performance.h"
 #include "level_zero/sysman/source/api/power/sysman_power.h"
 #include "level_zero/sysman/source/api/ras/sysman_ras.h"
@@ -30,8 +26,14 @@
 #include <level_zero/ze_api.h>
 #include <level_zero/zes_api.h>
 
+namespace NEO {
+class ExecutionEnvironment;
+struct HardwareInfo;
+} // namespace NEO
+
 namespace L0 {
 namespace Sysman {
+struct OsSysman;
 
 struct SysmanDevice : _ze_device_handle_t {
     static SysmanDevice *fromHandle(zes_device_handle_t handle);
diff --git a/level_zero/sysman/source/device/sysman_device_imp.cpp b/level_zero/sysman/source/device/sysman_device_imp.cpp
index e9ab10d124..7d63746f00 100644
--- a/level_zero/sysman/source/device/sysman_device_imp.cpp
+++ b/level_zero/sysman/source/device/sysman_device_imp.cpp
@@ -12,13 +12,10 @@
 
 #include "level_zero/sysman/source/api/ecc/sysman_ecc_imp.h"
 #include "level_zero/sysman/source/api/events/sysman_events_imp.h"
-#include "level_zero/sysman/source/api/fan/sysman_fan_imp.h"
 #include "level_zero/sysman/source/api/global_operations/sysman_global_operations_imp.h"
 #include "level_zero/sysman/source/api/pci/sysman_pci_imp.h"
 #include "level_zero/sysman/source/device/os_sysman.h"
 
-#include <vector>
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/device/sysman_device_imp.h b/level_zero/sysman/source/device/sysman_device_imp.h
index e0bf6ca737..118e95a5f0 100644
--- a/level_zero/sysman/source/device/sysman_device_imp.h
+++ b/level_zero/sysman/source/device/sysman_device_imp.h
@@ -13,11 +13,31 @@
 
 #include "level_zero/sysman/source/device/sysman_device.h"
 
-#include <unordered_map>
+namespace NEO {
+class ExecutionEnvironment;
+} // namespace NEO
 
 namespace L0 {
 namespace Sysman {
 struct OsSysman;
+class Ecc;
+class Events;
+class GlobalOperations;
+class Pci;
+struct DiagnosticsHandleContext;
+struct EngineHandleContext;
+struct FabricPortHandleContext;
+struct FanHandleContext;
+struct FirmwareHandleContext;
+struct FrequencyHandleContext;
+struct MemoryHandleContext;
+struct PerformanceHandleContext;
+struct PowerHandleContext;
+struct RasHandleContext;
+struct SchedulerHandleContext;
+struct StandbyHandleContext;
+struct TemperatureHandleContext;
+struct VfManagementHandleContext;
 
 struct SysmanDeviceImp : SysmanDevice, NEO::NonCopyableAndNonMovableClass {
 
diff --git a/level_zero/sysman/source/driver/sysman_driver.h b/level_zero/sysman/source/driver/sysman_driver.h
index be965e7a0a..23394ef45e 100644
--- a/level_zero/sysman/source/driver/sysman_driver.h
+++ b/level_zero/sysman/source/driver/sysman_driver.h
@@ -9,7 +9,8 @@
 #include <level_zero/ze_api.h>
 #include <level_zero/zes_api.h>
 
-#include <memory>
+struct _ze_driver_handle_t;
+
 namespace L0 {
 namespace Sysman {
 struct SysmanDriver {
diff --git a/level_zero/sysman/source/driver/sysman_driver_handle_imp.cpp b/level_zero/sysman/source/driver/sysman_driver_handle_imp.cpp
index dac28c756e..514608d9cf 100644
--- a/level_zero/sysman/source/driver/sysman_driver_handle_imp.cpp
+++ b/level_zero/sysman/source/driver/sysman_driver_handle_imp.cpp
@@ -9,9 +9,6 @@
 
 #include "shared/source/debug_settings/debug_settings_manager.h"
 #include "shared/source/execution_environment/execution_environment.h"
-#include "shared/source/execution_environment/root_device_environment.h"
-#include "shared/source/helpers/hw_info.h"
-#include "shared/source/os_interface/os_interface.h"
 
 #include "level_zero/core/source/driver/extension_function_address.h"
 #include "level_zero/sysman/source/device/sysman_device.h"
@@ -19,7 +16,6 @@
 #include "level_zero/sysman/source/driver/sysman_driver.h"
 #include "level_zero/zes_intel_gpu_sysman.h"
 
-#include <cstring>
 #include <vector>
 
 namespace L0 {
diff --git a/level_zero/sysman/source/driver/sysman_driver_handle_imp.h b/level_zero/sysman/source/driver/sysman_driver_handle_imp.h
index fb95603c6b..52821280ab 100644
--- a/level_zero/sysman/source/driver/sysman_driver_handle_imp.h
+++ b/level_zero/sysman/source/driver/sysman_driver_handle_imp.h
@@ -12,9 +12,14 @@
 #include <string>
 #include <unordered_map>
 
+namespace NEO {
+class ExecutionEnvironment;
+} // namespace NEO
+
 namespace L0 {
 namespace Sysman {
 struct SysmanDevice;
+
 struct SysmanDriverHandleImp : SysmanDriverHandle {
     ~SysmanDriverHandleImp() override;
     SysmanDriverHandleImp();
diff --git a/level_zero/sysman/source/shared/firmware_util/sysman_firmware_util_imp.cpp b/level_zero/sysman/source/shared/firmware_util/sysman_firmware_util_imp.cpp
index 4c51c6f295..d878524152 100644
--- a/level_zero/sysman/source/shared/firmware_util/sysman_firmware_util_imp.cpp
+++ b/level_zero/sysman/source/shared/firmware_util/sysman_firmware_util_imp.cpp
@@ -9,7 +9,6 @@
 
 #include "shared/source/debug_settings/debug_settings_manager.h"
 #include "shared/source/helpers/debug_helpers.h"
-#include "shared/source/utilities/directory.h"
 
 #include <map>
 
diff --git a/level_zero/sysman/source/shared/linux/nl_api/sysman_iaf_nl_api.cpp b/level_zero/sysman/source/shared/linux/nl_api/sysman_iaf_nl_api.cpp
index defa31d4e9..fb82574bd2 100644
--- a/level_zero/sysman/source/shared/linux/nl_api/sysman_iaf_nl_api.cpp
+++ b/level_zero/sysman/source/shared/linux/nl_api/sysman_iaf_nl_api.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2022-2023 Intel Corporation
+ * Copyright (C) 2022-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -14,9 +14,6 @@
 #include <fcntl.h>
 #include <limits>
 #include <netlink/attr.h>
-#include <netlink/genl/ctrl.h>
-#include <netlink/genl/family.h>
-#include <sys/socket.h>
 
 namespace L0 {
 namespace Sysman {
diff --git a/level_zero/sysman/source/shared/linux/nl_api/sysman_iaf_nl_api.h b/level_zero/sysman/source/shared/linux/nl_api/sysman_iaf_nl_api.h
index d9ea3df2e2..79979c831a 100644
--- a/level_zero/sysman/source/shared/linux/nl_api/sysman_iaf_nl_api.h
+++ b/level_zero/sysman/source/shared/linux/nl_api/sysman_iaf_nl_api.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2022-2024 Intel Corporation
+ * Copyright (C) 2022-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -20,6 +20,7 @@
 
 namespace L0 {
 namespace Sysman {
+class NlApi;
 
 const std::string iafPath = "device/";
 const std::string iafDirectoryLegacy = "iaf.";
diff --git a/level_zero/sysman/source/shared/linux/pmu/sysman_pmu_imp.cpp b/level_zero/sysman/source/shared/linux/pmu/sysman_pmu_imp.cpp
index ff0545df7a..ae5d2c4f93 100644
--- a/level_zero/sysman/source/shared/linux/pmu/sysman_pmu_imp.cpp
+++ b/level_zero/sysman/source/shared/linux/pmu/sysman_pmu_imp.cpp
@@ -7,10 +7,7 @@
 
 #include "level_zero/sysman/source/shared/linux/pmu/sysman_pmu_imp.h"
 
-#include "shared/source/memory_manager/memory_manager.h"
-
 #include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
-#include "level_zero/sysman/source/shared/linux/sysman_fs_access_interface.h"
 
 namespace L0 {
 namespace Sysman {
diff --git a/level_zero/sysman/source/shared/linux/pmu/sysman_pmu_imp.h b/level_zero/sysman/source/shared/linux/pmu/sysman_pmu_imp.h
index b08a32b962..e49f577022 100644
--- a/level_zero/sysman/source/shared/linux/pmu/sysman_pmu_imp.h
+++ b/level_zero/sysman/source/shared/linux/pmu/sysman_pmu_imp.h
@@ -17,6 +17,7 @@ namespace L0 {
 namespace Sysman {
 
 class SysmanKmdInterface;
+class LinuxSysmanImp;
 
 class PmuInterfaceImp : public PmuInterface, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/shared/linux/zes_os_sysman_driver_imp.cpp b/level_zero/sysman/source/shared/linux/zes_os_sysman_driver_imp.cpp
index a01d4101d7..91e65055bc 100644
--- a/level_zero/sysman/source/shared/linux/zes_os_sysman_driver_imp.cpp
+++ b/level_zero/sysman/source/shared/linux/zes_os_sysman_driver_imp.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,12 +7,10 @@
 
 #include "level_zero/sysman/source/shared/linux/zes_os_sysman_driver_imp.h"
 
-#include "shared/source/debug_settings/debug_settings_manager.h"
+#include "shared/source/helpers/debug_helpers.h"
 
 #include "level_zero/sysman/source/api/events/linux/sysman_os_events_imp.h"
 
-#include <sys/stat.h>
-
 namespace L0 {
 namespace Sysman {
 
diff --git a/level_zero/sysman/source/shared/linux/zes_os_sysman_driver_imp.h b/level_zero/sysman/source/shared/linux/zes_os_sysman_driver_imp.h
index 7688dd042e..7b70b5459b 100644
--- a/level_zero/sysman/source/shared/linux/zes_os_sysman_driver_imp.h
+++ b/level_zero/sysman/source/shared/linux/zes_os_sysman_driver_imp.h
@@ -6,6 +6,7 @@
  */
 
 #pragma once
+
 #include "shared/source/helpers/non_copyable_or_moveable.h"
 
 #include "level_zero/sysman/source/driver/os_sysman_driver.h"
@@ -16,6 +17,7 @@ namespace Sysman {
 
 class LinuxEventsUtil;
 struct SysmanDeviceImp;
+class UdevLib;
 
 class LinuxSysmanDriverImp : public OsSysmanDriver, NEO::NonCopyableAndNonMovableClass {
   public:
diff --git a/level_zero/sysman/source/shared/linux/zes_os_sysman_imp.cpp b/level_zero/sysman/source/shared/linux/zes_os_sysman_imp.cpp
index eea2ee6b1a..3446d43350 100644
--- a/level_zero/sysman/source/shared/linux/zes_os_sysman_imp.cpp
+++ b/level_zero/sysman/source/shared/linux/zes_os_sysman_imp.cpp
@@ -20,7 +20,6 @@
 #include "shared/source/utilities/directory.h"
 
 #include "level_zero/core/source/driver/driver.h"
-#include "level_zero/sysman/source/api/pci/linux/sysman_os_pci_imp.h"
 #include "level_zero/sysman/source/api/pci/sysman_pci_utils.h"
 #include "level_zero/sysman/source/shared/firmware_util/sysman_firmware_util.h"
 #include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
diff --git a/level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h b/level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h
index d008192814..18894ac65e 100644
--- a/level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h
+++ b/level_zero/sysman/source/shared/linux/zes_os_sysman_imp.h
@@ -23,6 +23,8 @@
 
 namespace NEO {
 class Drm;
+class ExecutionEnvironment;
+struct PhysicalDevicePciBusInfo;
 } // namespace NEO
 
 namespace L0 {
diff --git a/level_zero/sysman/test/unit_tests/sources/diagnostics/linux/test_zes_sysman_diagnostics.cpp b/level_zero/sysman/test/unit_tests/sources/diagnostics/linux/test_zes_sysman_diagnostics.cpp
index b908f4534e..0ca78ea93e 100644
--- a/level_zero/sysman/test/unit_tests/sources/diagnostics/linux/test_zes_sysman_diagnostics.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/diagnostics/linux/test_zes_sysman_diagnostics.cpp
@@ -5,9 +5,9 @@
  *
  */
 
-#include "shared/test/common/helpers/ult_hw_config.h"
 #include "shared/test/common/helpers/variable_backup.h"
 
+#include "level_zero/sysman/source/api/diagnostics/sysman_diagnostics_imp.h"
 #include "level_zero/sysman/test/unit_tests/sources/diagnostics/linux/mock_zes_sysman_diagnostics.h"
 
 namespace L0 {
diff --git a/level_zero/sysman/test/unit_tests/sources/ecc/linux/test_zes_ecc.cpp b/level_zero/sysman/test/unit_tests/sources/ecc/linux/test_zes_ecc.cpp
index 18f44817d5..1faae76afe 100644
--- a/level_zero/sysman/test/unit_tests/sources/ecc/linux/test_zes_ecc.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/ecc/linux/test_zes_ecc.cpp
@@ -5,8 +5,6 @@
  *
  */
 
-#include "shared/source/os_interface/driver_info.h"
-
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper_hw.h"
 #include "level_zero/sysman/test/unit_tests/sources/ecc/linux/mock_ecc.h"
 
diff --git a/level_zero/sysman/test/unit_tests/sources/engine/linux/test_zes_engine.cpp b/level_zero/sysman/test/unit_tests/sources/engine/linux/test_zes_engine.cpp
index 3be220f95f..2549191872 100644
--- a/level_zero/sysman/test/unit_tests/sources/engine/linux/test_zes_engine.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/engine/linux/test_zes_engine.cpp
@@ -8,7 +8,6 @@
 #include "shared/source/os_interface/linux/memory_info.h"
 
 #include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
-#include "level_zero/sysman/source/shared/linux/sysman_fs_access_interface.h"
 #include "level_zero/sysman/test/unit_tests/sources/engine/linux/mock_engine.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
 
diff --git a/level_zero/sysman/test/unit_tests/sources/engine/linux/test_zes_engine_prelim.cpp b/level_zero/sysman/test/unit_tests/sources/engine/linux/test_zes_engine_prelim.cpp
index 08e144ba33..387dd48097 100644
--- a/level_zero/sysman/test/unit_tests/sources/engine/linux/test_zes_engine_prelim.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/engine/linux/test_zes_engine_prelim.cpp
@@ -10,7 +10,6 @@
 #include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
 #include "level_zero/sysman/test/unit_tests/sources/engine/linux/mock_engine_prelim.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
-#include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_hw_device_id.h"
 
 namespace L0 {
 namespace Sysman {
diff --git a/level_zero/sysman/test/unit_tests/sources/fabric_port/linux/test_sysman_fabric_device.cpp b/level_zero/sysman/test/unit_tests/sources/fabric_port/linux/test_sysman_fabric_device.cpp
index 38e255bba2..c6eeb71e3f 100644
--- a/level_zero/sysman/test/unit_tests/sources/fabric_port/linux/test_sysman_fabric_device.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/fabric_port/linux/test_sysman_fabric_device.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020-2024 Intel Corporation
+ * Copyright (C) 2020-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -11,8 +11,6 @@
 
 #include "gtest/gtest.h"
 
-#include <limits>
-
 namespace L0 {
 namespace Sysman {
 namespace ult {
diff --git a/level_zero/sysman/test/unit_tests/sources/fan/linux/test_zes_fan.cpp b/level_zero/sysman/test/unit_tests/sources/fan/linux/test_zes_fan.cpp
index 56be704f7d..1e66695d86 100644
--- a/level_zero/sysman/test/unit_tests/sources/fan/linux/test_zes_fan.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/fan/linux/test_zes_fan.cpp
@@ -1,11 +1,10 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "level_zero/sysman/source/api/fan/linux/sysman_os_fan_imp.h"
 #include "level_zero/sysman/source/api/fan/sysman_fan_imp.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
 
diff --git a/level_zero/sysman/test/unit_tests/sources/frequency/linux/test_zes_frequency.cpp b/level_zero/sysman/test/unit_tests/sources/frequency/linux/test_zes_frequency.cpp
index 8db6d3e032..39f848898c 100644
--- a/level_zero/sysman/test/unit_tests/sources/frequency/linux/test_zes_frequency.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/frequency/linux/test_zes_frequency.cpp
@@ -5,13 +5,10 @@
  *
  */
 
-#include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
 #include "level_zero/sysman/test/unit_tests/sources/frequency/linux/mock_sysman_frequency.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mocks/mock_sysman_product_helper.h"
 
-#include <cmath>
-
 namespace L0 {
 namespace Sysman {
 namespace ult {
diff --git a/level_zero/sysman/test/unit_tests/sources/frequency/linux/test_zes_frequency_xe.cpp b/level_zero/sysman/test/unit_tests/sources/frequency/linux/test_zes_frequency_xe.cpp
index eae4cf4891..054fdaf52c 100644
--- a/level_zero/sysman/test/unit_tests/sources/frequency/linux/test_zes_frequency_xe.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/frequency/linux/test_zes_frequency_xe.cpp
@@ -10,8 +10,6 @@
 #include "level_zero/sysman/test/unit_tests/sources/linux/mocks/mock_sysman_product_helper.h"
 #include "level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/mock_sysman_kmd_interface_xe.h"
 
-#include <cmath>
-
 namespace L0 {
 namespace Sysman {
 namespace ult {
diff --git a/level_zero/sysman/test/unit_tests/sources/linux/nl_api/mock_nl_dll.cpp b/level_zero/sysman/test/unit_tests/sources/linux/nl_api/mock_nl_dll.cpp
index 6767e9996b..8c3b2376ab 100644
--- a/level_zero/sysman/test/unit_tests/sources/linux/nl_api/mock_nl_dll.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/linux/nl_api/mock_nl_dll.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020-2024 Intel Corporation
+ * Copyright (C) 2020-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,8 +7,6 @@
 
 #include "level_zero/sysman/test/unit_tests/sources/linux/nl_api/mock_nl_dll.h"
 
-#include <level_zero/zes_api.h>
-
 #include "gtest/gtest.h"
 #include "iaf_netlink.h"
 
diff --git a/level_zero/sysman/test/unit_tests/sources/linux/pmu/test_pmu_xe.cpp b/level_zero/sysman/test/unit_tests/sources/linux/pmu/test_pmu_xe.cpp
index 61a5ae8a22..104d67b927 100644
--- a/level_zero/sysman/test/unit_tests/sources/linux/pmu/test_pmu_xe.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/linux/pmu/test_pmu_xe.cpp
@@ -10,8 +10,6 @@
 #include "level_zero/sysman/test/unit_tests/sources/linux/pmu/mock_pmu.h"
 #include "level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/mock_sysman_kmd_interface_xe.h"
 
-#include <cmath>
-
 namespace L0 {
 namespace Sysman {
 namespace ult {
diff --git a/level_zero/sysman/test/unit_tests/sources/linux/test_sysman_driver.cpp b/level_zero/sysman/test/unit_tests/sources/linux/test_sysman_driver.cpp
index a12c10265c..e9880ea344 100644
--- a/level_zero/sysman/test/unit_tests/sources/linux/test_sysman_driver.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/linux/test_sysman_driver.cpp
@@ -5,15 +5,12 @@
  *
  */
 
-#include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/string.h"
 #include "shared/test/common/helpers/default_hw_info.h"
 #include "shared/test/common/helpers/variable_backup.h"
-#include "shared/test/common/mocks/mock_execution_environment.h"
 #include "shared/test/common/os_interface/linux/sys_calls_linux_ult.h"
 
 #include "level_zero/core/source/driver/driver.h"
-#include "level_zero/sysman/source/device/sysman_device.h"
 #include "level_zero/sysman/source/driver/sysman_driver_handle.h"
 #include "level_zero/sysman/source/driver/sysman_driver_handle_imp.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_driver.h"
@@ -21,7 +18,6 @@
 
 #include "gtest/gtest.h"
 
-#include <bitset>
 #include <cstring>
 
 namespace L0 {
diff --git a/level_zero/sysman/test/unit_tests/sources/linux/test_sysman_hw_device_id.cpp b/level_zero/sysman/test/unit_tests/sources/linux/test_sysman_hw_device_id.cpp
index 8c8b282b9e..de200e4bd5 100644
--- a/level_zero/sysman/test/unit_tests/sources/linux/test_sysman_hw_device_id.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/linux/test_sysman_hw_device_id.cpp
@@ -13,9 +13,6 @@
 
 #include "gtest/gtest.h"
 
-#include <bitset>
-#include <cstring>
-
 namespace L0 {
 namespace Sysman {
 namespace ult {
diff --git a/level_zero/sysman/test/unit_tests/sources/ras/linux/test_zes_ras.cpp b/level_zero/sysman/test/unit_tests/sources/ras/linux/test_zes_ras.cpp
index 43d0d4b05f..4a702c2b58 100644
--- a/level_zero/sysman/test/unit_tests/sources/ras/linux/test_zes_ras.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/ras/linux/test_zes_ras.cpp
@@ -5,15 +5,10 @@
  *
  */
 
-#include "shared/test/common/libult/linux/drm_mock.h"
-
 #include "level_zero/sysman/source/api/ras/linux/ras_util/sysman_ras_util.h"
-#include "level_zero/sysman/source/sysman_const.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
 #include "level_zero/sysman/test/unit_tests/sources/ras/linux/mock_sysman_ras.h"
 
-class OsRas;
-
 namespace L0 {
 namespace Sysman {
 namespace ult {
diff --git a/level_zero/sysman/test/unit_tests/sources/ras/linux/test_zes_ras_exp.cpp b/level_zero/sysman/test/unit_tests/sources/ras/linux/test_zes_ras_exp.cpp
index 0a4bd3bf54..446fb739e7 100644
--- a/level_zero/sysman/test/unit_tests/sources/ras/linux/test_zes_ras_exp.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/ras/linux/test_zes_ras_exp.cpp
@@ -5,15 +5,11 @@
  *
  */
 
-#include "shared/test/common/libult/linux/drm_mock.h"
-
 #include "level_zero/sysman/source/api/ras/linux/ras_util/sysman_ras_util.h"
 #include "level_zero/sysman/source/sysman_const.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
 #include "level_zero/sysman/test/unit_tests/sources/ras/linux/mock_sysman_ras.h"
 
-class OsRas;
-
 namespace L0 {
 namespace Sysman {
 namespace ult {
diff --git a/level_zero/sysman/test/unit_tests/sources/scheduler/linux/test_zes_scheduler.cpp b/level_zero/sysman/test/unit_tests/sources/scheduler/linux/test_zes_scheduler.cpp
index 8f7cc8832d..bf3c828859 100644
--- a/level_zero/sysman/test/unit_tests/sources/scheduler/linux/test_zes_scheduler.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/scheduler/linux/test_zes_scheduler.cpp
@@ -6,7 +6,6 @@
  */
 
 #include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
-#include "level_zero/sysman/source/sysman_const.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
 #include "level_zero/sysman/test/unit_tests/sources/scheduler/linux/mock_sysfs_scheduler.h"
 
diff --git a/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_i915_prelim.cpp b/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_i915_prelim.cpp
index 533e8aafcd..22b536c27a 100644
--- a/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_i915_prelim.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_i915_prelim.cpp
@@ -8,7 +8,6 @@
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/string.h"
 #include "shared/source/os_interface/linux/drm_neo.h"
-#include "shared/test/common/helpers/default_hw_info.h"
 #include "shared/test/common/helpers/variable_backup.h"
 #include "shared/test/common/mocks/mock_execution_environment.h"
 
diff --git a/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_i915_upstream.cpp b/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_i915_upstream.cpp
index 2cdeb4cb2c..826ba2ab4c 100644
--- a/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_i915_upstream.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_i915_upstream.cpp
@@ -5,9 +5,7 @@
  *
  */
 
-#include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/string.h"
-#include "shared/test/common/helpers/default_hw_info.h"
 #include "shared/test/common/helpers/variable_backup.h"
 
 #include "level_zero/sysman/source/api/engine/linux/sysman_os_engine_imp.h"
diff --git a/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_xe.cpp b/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_xe.cpp
index 0bfd79d346..aad981b4ba 100644
--- a/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_xe.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/test_sysman_kmd_interface_xe.cpp
@@ -5,14 +5,11 @@
  *
  */
 
-#include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/string.h"
-#include "shared/test/common/helpers/default_hw_info.h"
 #include "shared/test/common/helpers/variable_backup.h"
 
 #include "level_zero/sysman/source/api/engine/linux/sysman_os_engine_imp.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
-#include "level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/mock_sysman_kmd_interface_xe.h"
 #include "level_zero/sysman/test/unit_tests/sources/shared/linux/mock_pmu_interface.h"
 
 #include "gtest/gtest.h"
diff --git a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_ecc_tests.cpp b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_ecc_tests.cpp
index 0027c9edbf..c067d0f6a6 100644
--- a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_ecc_tests.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_ecc_tests.cpp
@@ -5,9 +5,6 @@
  *
  */
 
-#include "shared/source/os_interface/driver_info.h"
-
-#include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper_hw.h"
 #include "level_zero/sysman/test/unit_tests/sources/ecc/linux/mock_ecc.h"
 
 namespace L0 {
diff --git a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_engine_tests.cpp b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_engine_tests.cpp
index befb832cb5..81ca6fd4e1 100644
--- a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_engine_tests.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_engine_tests.cpp
@@ -5,13 +5,10 @@
  *
  */
 
-#include "shared/test/common/libult/linux/drm_mock.h"
-
 #include "level_zero/sysman/source/shared/linux/kmd_interface/sysman_kmd_interface.h"
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
 #include "level_zero/sysman/test/unit_tests/sources/engine/linux/mock_engine_prelim.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
-#include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_hw_device_id.h"
 
 namespace L0 {
 namespace Sysman {
diff --git a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_engine_tests_xe.cpp b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_engine_tests_xe.cpp
index 7d382ab6ad..571896ff73 100644
--- a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_engine_tests_xe.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_engine_tests_xe.cpp
@@ -8,8 +8,6 @@
 #include "shared/source/os_interface/linux/xe/ioctl_helper_xe.h"
 #include "shared/test/common/helpers/variable_backup.h"
 
-#include "level_zero/sysman/source/api/engine/linux/sysman_os_engine_imp.h"
-#include "level_zero/sysman/source/api/engine/sysman_engine_imp.h"
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
 #include "level_zero/sysman/test/unit_tests/sources/engine/linux/mock_engine_xe.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
diff --git a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_frequency_tests.cpp b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_frequency_tests.cpp
index d071a6a1d4..ba34f36736 100644
--- a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_frequency_tests.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_frequency_tests.cpp
@@ -5,7 +5,6 @@
  *
  */
 
-#include "level_zero/sysman/source/shared/linux/pmt/sysman_pmt.h"
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
 #include "level_zero/sysman/test/unit_tests/sources/frequency/linux/mock_sysman_frequency.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
diff --git a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_globalops_tests.cpp b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_globalops_tests.cpp
index 20b4e71387..0817438aa7 100644
--- a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_globalops_tests.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_globalops_tests.cpp
@@ -1,12 +1,11 @@
 /*
- * Copyright (C) 2023 Intel Corporation
+ * Copyright (C) 2023-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
-#include "level_zero/sysman/test/unit_tests/sources/global_operations/linux/mock_global_operations.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
 
 namespace L0 {
diff --git a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_vf_management_tests.cpp b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_vf_management_tests.cpp
index 0ee607a78c..aff69fb0fa 100644
--- a/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_vf_management_tests.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/shared/linux/product_helper/sysman_product_helper_vf_management_tests.cpp
@@ -7,7 +7,6 @@
 
 #include "level_zero/sysman/source/shared/linux/product_helper/sysman_product_helper.h"
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
-#include "level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/mock_sysman_kmd_interface_i915.h"
 #include "level_zero/sysman/test/unit_tests/sources/vf_management/linux/mock_sysfs_vf_management.h"
 
 namespace L0 {
diff --git a/level_zero/sysman/test/unit_tests/sources/vf_management/linux/test_zes_sysman_vf_management.cpp b/level_zero/sysman/test/unit_tests/sources/vf_management/linux/test_zes_sysman_vf_management.cpp
index d682391b14..b3f0d7ebbe 100644
--- a/level_zero/sysman/test/unit_tests/sources/vf_management/linux/test_zes_sysman_vf_management.cpp
+++ b/level_zero/sysman/test/unit_tests/sources/vf_management/linux/test_zes_sysman_vf_management.cpp
@@ -6,7 +6,6 @@
  */
 
 #include "level_zero/sysman/test/unit_tests/sources/linux/mock_sysman_fixture.h"
-#include "level_zero/sysman/test/unit_tests/sources/shared/linux/kmd_interface/mock_sysman_kmd_interface_i915.h"
 #include "level_zero/sysman/test/unit_tests/sources/vf_management/linux/mock_sysfs_vf_management.h"
 
 namespace L0 {