diff --git a/New/Shorewall/Accounting.pm b/New/Shorewall/Accounting.pm
index 9e1337b3a..7dbf4bbfc 100644
--- a/New/Shorewall/Accounting.pm
+++ b/New/Shorewall/Accounting.pm
@@ -110,17 +110,15 @@ sub process_accounting_rule( $$$$$$$$ ) {
 
 sub setup_accounting() {
 
-    open ACC, "$ENV{TMP_DIR}/accounting" or fatal_error "Unable to open stripped accounting file: $!";
+    open_file 'accounting';
 
-    while ( $line = <ACC> ) {
+    while ( read_a_line ) {
 
 	my ( $action, $chain, $source, $dest, $proto, $ports, $sports, $user ) = split_line 8, 'Accounting File';
 
 	process_accounting_rule $action, $chain, $source, $dest, $proto, $ports, $sports, $user;
     }
 
-    close ACC;
-
     if ( $filter_table->{accounting} ) {
 	for my $chain qw/INPUT FORWARD OUTPUT/ {
 	    insert_rule $filter_table->{$chain}, 1, '-j accounting';
diff --git a/New/Shorewall/Actions.pm b/New/Shorewall/Actions.pm
index a9b3d0be9..e876c96b1 100644
--- a/New/Shorewall/Actions.pm
+++ b/New/Shorewall/Actions.pm
@@ -243,11 +243,11 @@ sub process_actions1() {
     for my $act ( grep $targets{$_} & ACTION , keys %targets ) {
 	new_action $act;
     }
+    
+    for my $file ( qw/actions.std actions/ ) {
+	open_file $file;
 
-    for my $file qw/actions.std actions/ {
-	open F, "$ENV{TMP_DIR}/$file" or fatal_error "Unable to open stripped $file file: $!";
-
-	while ( $line = <F> ) {
+	while ( read_a_line ) {
 	    my ( $action ) = split_line 1, 'action file';
 
 	    if ( $action =~ /:/ ) {
@@ -274,13 +274,9 @@ sub process_actions1() {
 
 	    progress_message2 "   Pre-processing $actionfile...";
 
-	    open A, $actionfile or fatal_error "Unable to open $actionfile: $!";
+	    push_open( $actionfile );
 
-	    while ( $line = <A> ) {
-		chomp $line;
-		next if $line =~ /^\s*#/;
-		next if $line =~ /^\s*$/;
-		$line =~ s/#.*$//;
+	    while ( read_a_line ) {
 
 		my ($wholetarget, $source, $dest, $proto, $ports, $sports, $rate, $users ) = split_line 8, 'action file';
 
@@ -304,13 +300,9 @@ sub process_actions1() {
 
 			progress_message "   ..Expanding Macro $macrofile...";
 
-			open M, $macrofile or fatal_error "Unable to open $macrofile: $!";
-
-			while ( $line = <M> ) {
-			    next if $line =~ /^\s*#/;
-			    $line =~ s/#.*$//;
-			    next if $line =~ /^\s*$/;
+			push_open( $macrofile );
 
+			while ( read_a_line ) {
 			    my ( $mtarget, $msource,  $mdest,  $mproto,  $mports,  $msports, $ mrate, $muser ) = split_line 8, 'macro file';
 
 			    $mtarget =~ s/:.*$//;
@@ -324,15 +316,16 @@ sub process_actions1() {
 			}
 
 			progress_message "   ..End Macro";
-			close M;
+
+			pop_open;
 		    } else {
 			fatal_error "Invalid TARGET ($target) in rule \"$line\"";
 		    }
 		}
 	    }
-	    close A;
+
+	    pop_open;
 	}
-	close F;
     }
 }
 
diff --git a/New/Shorewall/Config.pm b/New/Shorewall/Config.pm
index 28ab08fc7..454adcd88 100644
--- a/New/Shorewall/Config.pm
+++ b/New/Shorewall/Config.pm
@@ -28,7 +28,11 @@ use warnings;
 use Shorewall::Common;
 
 our @ISA = qw(Exporter);
-our @EXPORT = qw(find_file 
+our @EXPORT = ( qw(find_file
+                 open_file
+                 push_open
+                 pop_open
+                 read_a_line
                  expand_shell_variables 
                  get_configuration
                  require_capability
@@ -40,7 +44,7 @@ our @EXPORT = qw(find_file
 
                  %config
                  %env
-                 %capabilities );
+                 %capabilities ) );
 our @EXPORT_OK = ();
 our @VERSION = 1.00;
 
@@ -283,8 +287,42 @@ sub expand_shell_variables( $ ) {
 my @openstack;
 my $currentfile;
 
+#
+# Open a file, setting $currentfile. 
+#
+sub open_file( $ ) {
+    my $fname = find_file $_[0];
+
+    fatal_error 'Internal Error in open_file()' if defined $currentfile;
+
+    if ( -f $fname ) {
+	open $currentfile, '<', $fname or fatal_error "Unable to open $fname: $!";
+    }
+}
+
+#
+# Allow nested opens
+#
+my @pushstack;
+
+sub push_open( $ ) {
+
+    push @openstack, $currentfile;
+    my @a = @openstack;
+    push @pushstack, \@a;
+    @openstack = ();
+    $currentfile = undef;
+    open_file( $_[0] );
+
+}
+
+sub pop_open() {
+    @openstack   = @{pop @pushstack};
+    $currentfile = pop @openstack;
+}    
+
 sub read_a_line {
-    while ( 1 ) {
+    while ( $currentfile ) {
 	while ( $line = <$currentfile> ) {
 	    next if $line =~ /^\s*#/;
 	    next if $line =~ /^\s*$/;
@@ -322,8 +360,6 @@ sub read_a_line {
 	
 	close $currentfile;
 
-	return 0 unless @openstack;
-
 	$currentfile = pop @openstack;
     }
 }
diff --git a/New/Shorewall/Zones.pm b/New/Shorewall/Zones.pm
index 00b81a304..6e22ca625 100644
--- a/New/Shorewall/Zones.pm
+++ b/New/Shorewall/Zones.pm
@@ -180,9 +180,9 @@ sub determine_zones()
 {
     my @z;
 
-    open ZONES, "$ENV{TMP_DIR}/zones" or fatal_error "Unable to open stripped zones file: $!";
+    open_file 'zones';
 
-    while ( $line = <ZONES> ) {
+    while ( read_a_line ) {
 
 	my @parents;
 
@@ -244,8 +244,6 @@ sub determine_zones()
 	push @z, $zone;
     }
 
-    close ZONES;
-
     my $pushed = 1;
     my %ordered;