diff --git a/sycl/CMakeLists.txt b/sycl/CMakeLists.txt
index baf0708fe751d..2c2e85fb74781 100644
--- a/sycl/CMakeLists.txt
+++ b/sycl/CMakeLists.txt
@@ -314,11 +314,14 @@ add_custom_target( sycl-toolchain
   DEPENDS sycl-runtime-libraries
           sycl-compiler
           sycl-ls
-	  win_proxy_loader
           ${XPTIFW_LIBS}
   COMMENT "Building SYCL compiler toolchain..."
 )
 
+if (WIN32)
+  add_dependencies(sycl-toolchain win_proxy_loader)
+endif()
+
 # Enable new IN_LIST operator.
 cmake_policy(SET CMP0057 NEW)
 
@@ -351,7 +354,9 @@ add_subdirectory( plugins )
 
 add_subdirectory(tools)
 
-add_subdirectory(win_proxy_loader)
+if (WIN32)
+  add_subdirectory(win_proxy_loader)
+endif()
 
 if(SYCL_INCLUDE_TESTS)
   if(NOT LLVM_INCLUDE_TESTS)
@@ -395,11 +400,14 @@ set( SYCL_TOOLCHAIN_DEPLOY_COMPONENTS
      sycl
      libsycldevice
      level-zero-sycl-dev
-     win_proxy_loader
      ${XPTIFW_LIBS}
      ${SYCL_TOOLCHAIN_DEPS}
 )
 
+if (WIN32)
+  list(APPEND SYCL_TOOLCHAIN_DEPLOY_COMPONENTS win_proxy_loader)
+endif()
+
 if (TARGET sycl-prof)
   list(APPEND SYCL_TOOLCHAIN_DEPLOY_COMPONENTS sycl-prof)
 endif()
diff --git a/sycl/source/CMakeLists.txt b/sycl/source/CMakeLists.txt
index c93fade4f3bf5..4c06dfe805464 100644
--- a/sycl/source/CMakeLists.txt
+++ b/sycl/source/CMakeLists.txt
@@ -71,11 +71,13 @@ function(add_sycl_rt_library LIB_NAME LIB_OBJ_NAME)
   endif()
 
   # win_proxy_loader
-  include_directories(${LLVM_EXTERNAL_SYCL_SOURCE_DIR}/win_proxy_loader)
-  if(WIN_DUPE)
-    target_link_libraries(${LIB_NAME} PUBLIC win_proxy_loaderd)
-  else()
-    target_link_libraries(${LIB_NAME} PUBLIC win_proxy_loader)
+  if (WIN32)
+    include_directories(${LLVM_EXTERNAL_SYCL_SOURCE_DIR}/win_proxy_loader)
+    if(WIN_DUPE)
+      target_link_libraries(${LIB_NAME} PUBLIC win_proxy_loaderd)
+    else()
+      target_link_libraries(${LIB_NAME} PUBLIC win_proxy_loader)
+    endif()
   endif()
 
   target_compile_definitions(${LIB_OBJ_NAME} PRIVATE __SYCL_INTERNAL_API )
diff --git a/sycl/win_proxy_loader/CMakeLists.txt b/sycl/win_proxy_loader/CMakeLists.txt
index 477ee40b1b733..34a3b05b05530 100644
--- a/sycl/win_proxy_loader/CMakeLists.txt
+++ b/sycl/win_proxy_loader/CMakeLists.txt
@@ -1,10 +1,8 @@
 project(win_proxy_loader)
 add_library(win_proxy_loader SHARED  win_proxy_loader.cpp)
-if (WIN32)
-  install(TARGETS win_proxy_loader
-          RUNTIME DESTINATION "bin" COMPONENT win_proxy_loader
-  )
-endif()
+install(TARGETS win_proxy_loader
+        RUNTIME DESTINATION "bin" COMPONENT win_proxy_loader
+)
 
 if (MSVC)
   # MSVC provides two incompatible build variants for its CRT: release and debug
@@ -48,10 +46,8 @@ if (MSVC)
   target_compile_options(win_proxy_loader PRIVATE ${WINUNLOAD_CXX_FLAGS_RELEASE})
   target_link_libraries(win_proxy_loaderd PRIVATE shlwapi)
   target_link_libraries(win_proxy_loader PRIVATE shlwapi)
-  if (WIN32)
-     install(TARGETS win_proxy_loaderd
-             RUNTIME DESTINATION "bin" COMPONENT win_proxy_loader)
-  endif()
+  install(TARGETS win_proxy_loaderd
+          RUNTIME DESTINATION "bin" COMPONENT win_proxy_loader)
 endif()