diff --git a/browser/themes/BUILD.gn b/browser/themes/BUILD.gn
index 1acb019b91a4..6a35399692ec 100644
--- a/browser/themes/BUILD.gn
+++ b/browser/themes/BUILD.gn
@@ -28,8 +28,6 @@ source_set("themes") {
     if (is_win) {
       sources += [
         "brave_dark_mode_utils_win.cc",
-        "brave_theme_helper_win.cc",
-        "brave_theme_helper_win.h",
       ]
     }