diff --git a/include/boost/detail/shared_count.hpp b/include/boost/detail/shared_count.hpp
index afc4e78..106428d 100644
--- a/include/boost/detail/shared_count.hpp
+++ b/include/boost/detail/shared_count.hpp
@@ -28,6 +28,7 @@
 #include <boost/throw_exception.hpp>
 #include <boost/detail/bad_weak_ptr.hpp>
 #include <boost/detail/sp_counted_base.hpp>
+#include <boost/detail/sp_counted_impl.hpp>
 
 #if defined(BOOST_SP_USE_QUICK_ALLOCATOR)
 #include <boost/detail/quick_allocator.hpp>
@@ -37,7 +38,6 @@
 #include <functional>       // std::less
 #include <new>              // std::bad_alloc
 #include <typeinfo>         // std::type_info in get_deleter
-#include <cstddef>          // std::size_t
 
 #ifdef __BORLANDC__
 # pragma warn -8027     // Functions containing try are not expanded inline
@@ -46,126 +46,11 @@
 namespace boost
 {
 
-// Debug hooks
-
-#if defined(BOOST_SP_ENABLE_DEBUG_HOOKS)
-
-void sp_scalar_constructor_hook(void * px, std::size_t size, void * pn);
-void sp_array_constructor_hook(void * px);
-void sp_scalar_destructor_hook(void * px, std::size_t size, void * pn);
-void sp_array_destructor_hook(void * px);
-
-#endif
-
 namespace detail
 {
 
 #if defined(BOOST_SP_ENABLE_DEBUG_HOOKS)
 
-template<class T> void cbi_call_constructor_hook(sp_counted_base * pn, T * px, checked_deleter<T> const &, int)
-{
-    boost::sp_scalar_constructor_hook(px, sizeof(T), pn);
-}
-
-template<class T> void cbi_call_constructor_hook(sp_counted_base *, T * px, checked_array_deleter<T> const &, int)
-{
-    boost::sp_array_constructor_hook(px);
-}
-
-template<class P, class D> void cbi_call_constructor_hook(sp_counted_base *, P const &, D const &, long)
-{
-}
-
-template<class T> void cbi_call_destructor_hook(sp_counted_base * pn, T * px, checked_deleter<T> const &, int)
-{
-    boost::sp_scalar_destructor_hook(px, sizeof(T), pn);
-}
-
-template<class T> void cbi_call_destructor_hook(sp_counted_base *, T * px, checked_array_deleter<T> const &, int)
-{
-    boost::sp_array_destructor_hook(px);
-}
-
-template<class P, class D> void cbi_call_destructor_hook(sp_counted_base *, P const &, D const &, long)
-{
-}
-
-#endif
-
-//
-// Borland's Codeguard trips up over the -Vx- option here:
-//
-#ifdef __CODEGUARD__
-# pragma option push -Vx-
-#endif
-
-template<class P, class D> class sp_counted_base_impl: public sp_counted_base
-{
-private:
-
-    P ptr; // copy constructor must not throw
-    D del; // copy constructor must not throw
-
-    sp_counted_base_impl(sp_counted_base_impl const &);
-    sp_counted_base_impl & operator= (sp_counted_base_impl const &);
-
-    typedef sp_counted_base_impl<P, D> this_type;
-
-public:
-
-    // pre: d(p) must not throw
-
-    sp_counted_base_impl(P p, D d): ptr(p), del(d)
-    {
-#if defined(BOOST_SP_ENABLE_DEBUG_HOOKS)
-        detail::cbi_call_constructor_hook(this, p, d, 0);
-#endif
-    }
-
-    virtual void dispose() // nothrow
-    {
-#if defined(BOOST_SP_ENABLE_DEBUG_HOOKS)
-        detail::cbi_call_destructor_hook(this, ptr, del, 0);
-#endif
-        del(ptr);
-    }
-
-    virtual void * get_deleter(std::type_info const & ti)
-    {
-        return ti == typeid(D)? &del: 0;
-    }
-
-#if defined(BOOST_SP_USE_STD_ALLOCATOR)
-
-    void * operator new(std::size_t)
-    {
-        return std::allocator<this_type>().allocate(1, static_cast<this_type *>(0));
-    }
-
-    void operator delete(void * p)
-    {
-        std::allocator<this_type>().deallocate(static_cast<this_type *>(p), 1);
-    }
-
-#endif
-
-#if defined(BOOST_SP_USE_QUICK_ALLOCATOR)
-
-    void * operator new(std::size_t)
-    {
-        return quick_allocator<this_type>::alloc();
-    }
-
-    void operator delete(void * p)
-    {
-        quick_allocator<this_type>::dealloc(p);
-    }
-
-#endif
-};
-
-#if defined(BOOST_SP_ENABLE_DEBUG_HOOKS)
-
 int const shared_count_id = 0x2C35F101;
 int const   weak_count_id = 0x298C38A4;
 
@@ -203,7 +88,7 @@ public:
 
         try
         {
-            pi_ = new sp_counted_base_impl<P, D>(p, d);
+            pi_ = new sp_counted_impl_pd<P, D>(p, d);
         }
         catch(...)
         {
@@ -213,7 +98,7 @@ public:
 
 #else
 
-        pi_ = new sp_counted_base_impl<P, D>(p, d);
+        pi_ = new sp_counted_impl_pd<P, D>(p, d);
 
         if(pi_ == 0)
         {
@@ -229,7 +114,7 @@ public:
     // auto_ptr<Y> is special cased to provide the strong guarantee
 
     template<class Y>
-    explicit shared_count(std::auto_ptr<Y> & r): pi_(new sp_counted_base_impl< Y *, checked_deleter<Y> >(r.get(), checked_deleter<Y>()))
+    explicit shared_count(std::auto_ptr<Y> & r): pi_(new sp_counted_impl_pd< Y *, checked_deleter<Y> >(r.get(), checked_deleter<Y>()))
 #if defined(BOOST_SP_ENABLE_DEBUG_HOOKS)
         , id_(shared_count_id)
 #endif
@@ -304,10 +189,6 @@ public:
     }
 };
 
-#ifdef __CODEGUARD__
-# pragma option pop
-#endif
-
 
 class weak_count
 {
diff --git a/include/boost/detail/sp_counted_impl.hpp b/include/boost/detail/sp_counted_impl.hpp
new file mode 100644
index 0000000..8d3c8c7
--- /dev/null
+++ b/include/boost/detail/sp_counted_impl.hpp
@@ -0,0 +1,167 @@
+#ifndef BOOST_DETAIL_SP_COUNTED_IMPL_HPP_INCLUDED
+#define BOOST_DETAIL_SP_COUNTED_IMPL_HPP_INCLUDED
+
+// MS compatible compilers support #pragma once
+
+#if defined(_MSC_VER) && (_MSC_VER >= 1020)
+# pragma once
+#endif
+
+//
+//  detail/sp_counted_impl.hpp
+//
+//  Copyright (c) 2001, 2002, 2003 Peter Dimov and Multi Media Ltd.
+//  Copyright 2004-2005 Peter Dimov
+//
+// Distributed under the Boost Software License, Version 1.0. (See
+// accompanying file LICENSE_1_0.txt or copy at
+// http://www.boost.org/LICENSE_1_0.txt)
+//
+
+#include <boost/config.hpp>
+
+#if defined(BOOST_SP_USE_STD_ALLOCATOR) && defined(BOOST_SP_USE_QUICK_ALLOCATOR)
+# error BOOST_SP_USE_STD_ALLOCATOR and BOOST_SP_USE_QUICK_ALLOCATOR are incompatible.
+#endif
+
+#include <boost/checked_delete.hpp>
+#include <boost/detail/sp_counted_base.hpp>
+
+#if defined(BOOST_SP_USE_QUICK_ALLOCATOR)
+#include <boost/detail/quick_allocator.hpp>
+#endif
+
+#include <memory>           // std::allocator
+#include <typeinfo>         // std::type_info in get_deleter
+#include <cstddef>          // std::size_t
+
+namespace boost
+{
+
+// Debug hooks
+
+#if defined(BOOST_SP_ENABLE_DEBUG_HOOKS)
+
+void sp_scalar_constructor_hook(void * px, std::size_t size, void * pn);
+void sp_array_constructor_hook(void * px);
+void sp_scalar_destructor_hook(void * px, std::size_t size, void * pn);
+void sp_array_destructor_hook(void * px);
+
+#endif
+
+namespace detail
+{
+
+#if defined(BOOST_SP_ENABLE_DEBUG_HOOKS)
+
+template<class T> void cbi_call_constructor_hook(sp_counted_base * pn, T * px, checked_deleter<T> const &, int)
+{
+    boost::sp_scalar_constructor_hook(px, sizeof(T), pn);
+}
+
+template<class T> void cbi_call_constructor_hook(sp_counted_base *, T * px, checked_array_deleter<T> const &, int)
+{
+    boost::sp_array_constructor_hook(px);
+}
+
+template<class P, class D> void cbi_call_constructor_hook(sp_counted_base *, P const &, D const &, long)
+{
+}
+
+template<class T> void cbi_call_destructor_hook(sp_counted_base * pn, T * px, checked_deleter<T> const &, int)
+{
+    boost::sp_scalar_destructor_hook(px, sizeof(T), pn);
+}
+
+template<class T> void cbi_call_destructor_hook(sp_counted_base *, T * px, checked_array_deleter<T> const &, int)
+{
+    boost::sp_array_destructor_hook(px);
+}
+
+template<class P, class D> void cbi_call_destructor_hook(sp_counted_base *, P const &, D const &, long)
+{
+}
+
+#endif
+
+//
+// Borland's Codeguard trips up over the -Vx- option here:
+//
+#ifdef __CODEGUARD__
+# pragma option push -Vx-
+#endif
+
+template<class P, class D> class sp_counted_impl_pd: public sp_counted_base
+{
+private:
+
+    P ptr; // copy constructor must not throw
+    D del; // copy constructor must not throw
+
+    sp_counted_impl_pd(sp_counted_impl_pd const &);
+    sp_counted_impl_pd & operator= (sp_counted_impl_pd const &);
+
+    typedef sp_counted_impl_pd<P, D> this_type;
+
+public:
+
+    // pre: d(p) must not throw
+
+    sp_counted_impl_pd(P p, D d): ptr(p), del(d)
+    {
+#if defined(BOOST_SP_ENABLE_DEBUG_HOOKS)
+        detail::cbi_call_constructor_hook(this, p, d, 0);
+#endif
+    }
+
+    virtual void dispose() // nothrow
+    {
+#if defined(BOOST_SP_ENABLE_DEBUG_HOOKS)
+        detail::cbi_call_destructor_hook(this, ptr, del, 0);
+#endif
+        del(ptr);
+    }
+
+    virtual void * get_deleter(std::type_info const & ti)
+    {
+        return ti == typeid(D)? &del: 0;
+    }
+
+#if defined(BOOST_SP_USE_STD_ALLOCATOR)
+
+    void * operator new(std::size_t)
+    {
+        return std::allocator<this_type>().allocate(1, static_cast<this_type *>(0));
+    }
+
+    void operator delete(void * p)
+    {
+        std::allocator<this_type>().deallocate(static_cast<this_type *>(p), 1);
+    }
+
+#endif
+
+#if defined(BOOST_SP_USE_QUICK_ALLOCATOR)
+
+    void * operator new(std::size_t)
+    {
+        return quick_allocator<this_type>::alloc();
+    }
+
+    void operator delete(void * p)
+    {
+        quick_allocator<this_type>::dealloc(p);
+    }
+
+#endif
+};
+
+#ifdef __CODEGUARD__
+# pragma option pop
+#endif
+
+} // namespace detail
+
+} // namespace boost
+
+#endif  // #ifndef BOOST_DETAIL_SP_COUNTED_IMPL_HPP_INCLUDED