diff --git a/cpp2rust/converter/converter.cpp b/cpp2rust/converter/converter.cpp
index 976255ab..c34d0d96 100644
--- a/cpp2rust/converter/converter.cpp
+++ b/cpp2rust/converter/converter.cpp
@@ -19,10 +19,10 @@
 
 namespace cpp2rust {
 std::unordered_map<std::string, std::string> Converter::inner_structs_;
-std::unordered_set<std::string> Converter::record_decls_;
 std::unordered_set<std::string> Converter::decl_ids_;
 std::unordered_set<std::string> Converter::globals_;
 std::unordered_set<std::string> Converter::abstract_structs_;
+Converter::RecordIndex Converter::record_decls_;
 
 void Converter::ConvertUniquePtrDeref(clang::CXXOperatorCallExpr *expr) {
   bool is_star = expr->getOperator() == clang::OverloadedOperatorKind::OO_Star;
@@ -53,6 +53,16 @@ use std::rc::Rc;
 )");
 }
 
+std::string Converter::EmitOpaqueRecords() {
+  std::string out;
+  record_decls_.ForEachUndefined([&](const std::string &name) {
+    out += "pub struct ";
+    out += name;
+    out += ";\n";
+  });
+  return out;
+}
+
 bool Converter::VisitRecoveryExpr(clang::RecoveryExpr *expr) {
   llvm::errs() << "RecoveryExpr: ";
   expr->dump();
@@ -160,7 +170,11 @@ bool Converter::VisitRecordType(clang::RecordType *type) {
     }
   }
 
-  StrCat(GetRecordName(decl));
+  auto name = GetRecordName(decl);
+  StrCat(name);
+  if (!ctx_.getSourceManager().isInSystemHeader(decl->getLocation())) {
+    record_decls_.MarkReferenced(std::move(name));
+  }
   Mapper::AddRuleForUserDefinedType(decl);
   return false;
 }
@@ -617,7 +631,7 @@ bool Converter::VisitRecordDecl(clang::RecordDecl *decl) {
     return false;
   }
 
-  if (!record_decls_.insert(GetID(decl)).second) {
+  if (!record_decls_.MarkDefined(GetRecordName(decl))) {
     return false;
   }
 
@@ -734,7 +748,7 @@ bool Converter::VisitCXXRecordDecl(clang::CXXRecordDecl *decl) {
       }
     }
 
-    if (!record_decls_.insert(GetID(decl)).second) {
+    if (!record_decls_.MarkDefined(GetRecordName(decl))) {
       return false;
     }
 
diff --git a/cpp2rust/converter/converter.h b/cpp2rust/converter/converter.h
index 07105383..aa1ad22b 100644
--- a/cpp2rust/converter/converter.h
+++ b/cpp2rust/converter/converter.h
@@ -51,6 +51,8 @@ class Converter : public clang::RecursiveASTVisitor<Converter> {
 
   virtual void EmitFilePreamble();
 
+  static std::string EmitOpaqueRecords();
+
   virtual bool VisitBuiltinType(clang::BuiltinType *type);
 
   virtual bool VisitRecordType(clang::RecordType *type);
@@ -644,9 +646,38 @@ class Converter : public clang::RecursiveASTVisitor<Converter> {
     ~ScopedMapIterDecl() { c.map_iter_decls_.erase(decl); }
   };
   static std::unordered_set<std::string> decl_ids_;
-  static std::unordered_set<std::string> record_decls_;
   static std::unordered_set<std::string> abstract_structs_;
 
+  class RecordIndex {
+  public:
+    void MarkReferenced(std::string name) {
+      entries_.try_emplace(std::move(name), false);
+    }
+    // Returns false if `name` is already defined; otherwise marks it and
+    // returns true.
+    bool MarkDefined(const std::string &name) {
+      bool &defined = entries_[name];
+      if (defined) {
+        return false;
+      }
+      defined = true;
+      return true;
+    }
+    template <typename F> void ForEachUndefined(F &&f) const {
+      for (const auto &[name, defined] : entries_) {
+        if (!defined) {
+          f(name);
+        }
+      }
+    }
+
+  private:
+    // record name -> true if a definition has been emitted, false if only
+    // referenced.
+    std::unordered_map<std::string, bool> entries_;
+  };
+  static RecordIndex record_decls_;
+
   enum class ExprKind : uint8_t {
     Callee,
     LValue,
diff --git a/cpp2rust/cpp2rust_lib.cpp b/cpp2rust/cpp2rust_lib.cpp
index 75b2a2b7..100d6d93 100644
--- a/cpp2rust/cpp2rust_lib.cpp
+++ b/cpp2rust/cpp2rust_lib.cpp
@@ -10,6 +10,7 @@
 #include <filesystem>
 
 #include "compat/platform_flags.h"
+#include "converter/converter.h"
 #include "frontend_action.h"
 
 namespace cpp2rust {
@@ -29,6 +30,7 @@ std::string TranspileSrc(std::string_view cc_code, Model model,
                                        rules_dir),
       cc_code, tool_args, std::filesystem::path(filename).filename().string(),
       filename.ends_with(".c") ? CLANG_C_COMPILER : CLANG_CXX_COMPILER);
+  rs_code += Converter::EmitOpaqueRecords();
   return rs_code;
 }
 
@@ -68,6 +70,7 @@ std::string TranspileDir(std::string_view build_dir, Model model,
   std::string rs_code;
   FrontendActionFactory factory(rs_code, model, rules_dir);
   Tool.run(&factory);
+  rs_code += Converter::EmitOpaqueRecords();
   return rs_code;
 }
 } // namespace cpp2rust
diff --git a/tests/multi-file/opaque_forward_decl/CMakeLists.txt b/tests/multi-file/opaque_forward_decl/CMakeLists.txt
new file mode 100644
index 00000000..c9192a90
--- /dev/null
+++ b/tests/multi-file/opaque_forward_decl/CMakeLists.txt
@@ -0,0 +1,3 @@
+cmake_minimum_required(VERSION 3.16)
+project(opaque_forward_decl LANGUAGES C)
+add_executable(app a.c b.c)
diff --git a/tests/multi-file/opaque_forward_decl/a.c b/tests/multi-file/opaque_forward_decl/a.c
new file mode 100644
index 00000000..18277f6f
--- /dev/null
+++ b/tests/multi-file/opaque_forward_decl/a.c
@@ -0,0 +1,12 @@
+#include <assert.h>
+#include <stddef.h>
+
+#include "header.h"
+
+int main(void) {
+  struct container c = {NULL, 42};
+  touch(&c);
+  assert(c.x == 42);
+  assert(c.p == NULL);
+  return 0;
+}
diff --git a/tests/multi-file/opaque_forward_decl/b.c b/tests/multi-file/opaque_forward_decl/b.c
new file mode 100644
index 00000000..722d2675
--- /dev/null
+++ b/tests/multi-file/opaque_forward_decl/b.c
@@ -0,0 +1,3 @@
+#include "header.h"
+
+void touch(struct container *c) { (void)c->p; }
diff --git a/tests/multi-file/opaque_forward_decl/header.h b/tests/multi-file/opaque_forward_decl/header.h
new file mode 100644
index 00000000..5d6fb56e
--- /dev/null
+++ b/tests/multi-file/opaque_forward_decl/header.h
@@ -0,0 +1,10 @@
+#pragma once
+
+struct opaque;
+
+struct container {
+  struct opaque *p;
+  int x;
+};
+
+void touch(struct container *c);
diff --git a/tests/multi-file/opaque_forward_decl/out/refcount/opaque_forward_decl.rs b/tests/multi-file/opaque_forward_decl/out/refcount/opaque_forward_decl.rs
new file mode 100644
index 00000000..db3db41a
--- /dev/null
+++ b/tests/multi-file/opaque_forward_decl/out/refcount/opaque_forward_decl.rs
@@ -0,0 +1,35 @@
+extern crate libcc2rs;
+use libcc2rs::*;
+use std::cell::RefCell;
+use std::collections::BTreeMap;
+use std::io::prelude::*;
+use std::io::{Read, Seek, Write};
+use std::os::fd::AsFd;
+use std::rc::{Rc, Weak};
+#[derive(Default)]
+pub struct container {
+    pub p: Value<Ptr<opaque>>,
+    pub x: Value<i32>,
+}
+impl ByteRepr for container {}
+pub fn main() {
+    std::process::exit(main_0());
+}
+fn main_0() -> i32 {
+    let c: Value<container> = Rc::new(RefCell::new(container {
+        p: Rc::new(RefCell::new(Ptr::<opaque>::null())),
+        x: Rc::new(RefCell::new(42)),
+    }));
+    ({
+        let _c: Ptr<container> = (c.as_pointer());
+        touch_0(_c)
+    });
+    assert!(((((*(*c.borrow()).x.borrow()) == 42) as i32) != 0));
+    assert!(((((*(*c.borrow()).p.borrow()).is_null()) as i32) != 0));
+    return 0;
+}
+pub fn touch_0(c: Ptr<container>) {
+    let c: Value<Ptr<container>> = Rc::new(RefCell::new(c));
+    (*(*(*c.borrow()).upgrade().deref()).p.borrow()).clone();
+}
+pub struct opaque;
diff --git a/tests/multi-file/opaque_forward_decl/out/unsafe/opaque_forward_decl.rs b/tests/multi-file/opaque_forward_decl/out/unsafe/opaque_forward_decl.rs
new file mode 100644
index 00000000..e708f3f2
--- /dev/null
+++ b/tests/multi-file/opaque_forward_decl/out/unsafe/opaque_forward_decl.rs
@@ -0,0 +1,36 @@
+extern crate libc;
+use libc::*;
+extern crate libcc2rs;
+use libcc2rs::*;
+use std::collections::BTreeMap;
+use std::io::{Read, Seek, Write};
+use std::os::fd::{AsFd, FromRawFd, IntoRawFd};
+use std::rc::Rc;
+#[repr(C)]
+#[derive(Copy, Clone, Default)]
+pub struct container {
+    pub p: *mut opaque,
+    pub x: i32,
+}
+pub fn main() {
+    unsafe {
+        std::process::exit(main_0() as i32);
+    }
+}
+unsafe fn main_0() -> i32 {
+    let mut c: container = container {
+        p: std::ptr::null_mut(),
+        x: 42,
+    };
+    (unsafe {
+        let _c: *mut container = (&mut c as *mut container);
+        touch_0(_c)
+    });
+    assert!(((((c.x) == (42)) as i32) != 0));
+    assert!(((((c.p).is_null()) as i32) != 0));
+    return 0;
+}
+pub unsafe fn touch_0(mut c: *mut container) {
+    &((*c).p);
+}
+pub struct opaque;
diff --git a/tests/unit/opaque_forward_decl.c b/tests/unit/opaque_forward_decl.c
new file mode 100644
index 00000000..d08cbfe2
--- /dev/null
+++ b/tests/unit/opaque_forward_decl.c
@@ -0,0 +1,14 @@
+#include <stddef.h>
+
+struct opaque;
+
+struct container {
+  struct opaque *p;
+  int x;
+};
+
+int main(void) {
+  struct container c = {NULL, 42};
+  (void)c.p;
+  return c.x - 42;
+}
diff --git a/tests/unit/opaque_then_defined.c b/tests/unit/opaque_then_defined.c
new file mode 100644
index 00000000..659dbaaa
--- /dev/null
+++ b/tests/unit/opaque_then_defined.c
@@ -0,0 +1,21 @@
+#include <assert.h>
+
+struct node;
+
+struct list {
+  struct node *head;
+  int size;
+};
+
+struct node {
+  int value;
+  struct node *next;
+};
+
+int main(void) {
+  struct node n = {42, 0};
+  struct list l = {&n, 1};
+  assert(l.head->value == 42);
+  assert(l.size == 1);
+  return 0;
+}
diff --git a/tests/unit/out/refcount/opaque_forward_decl.rs b/tests/unit/out/refcount/opaque_forward_decl.rs
new file mode 100644
index 00000000..206844e8
--- /dev/null
+++ b/tests/unit/out/refcount/opaque_forward_decl.rs
@@ -0,0 +1,26 @@
+extern crate libcc2rs;
+use libcc2rs::*;
+use std::cell::RefCell;
+use std::collections::BTreeMap;
+use std::io::prelude::*;
+use std::io::{Read, Seek, Write};
+use std::os::fd::AsFd;
+use std::rc::{Rc, Weak};
+#[derive(Default)]
+pub struct container {
+    pub p: Value<Ptr<opaque>>,
+    pub x: Value<i32>,
+}
+impl ByteRepr for container {}
+pub fn main() {
+    std::process::exit(main_0());
+}
+fn main_0() -> i32 {
+    let c: Value<container> = Rc::new(RefCell::new(container {
+        p: Rc::new(RefCell::new(Ptr::<opaque>::null())),
+        x: Rc::new(RefCell::new(42)),
+    }));
+    (*(*c.borrow()).p.borrow()).clone();
+    return ((*(*c.borrow()).x.borrow()) - 42);
+}
+pub struct opaque;
diff --git a/tests/unit/out/refcount/opaque_then_defined.rs b/tests/unit/out/refcount/opaque_then_defined.rs
new file mode 100644
index 00000000..3ce92afb
--- /dev/null
+++ b/tests/unit/out/refcount/opaque_then_defined.rs
@@ -0,0 +1,42 @@
+extern crate libcc2rs;
+use libcc2rs::*;
+use std::cell::RefCell;
+use std::collections::BTreeMap;
+use std::io::prelude::*;
+use std::io::{Read, Seek, Write};
+use std::os::fd::AsFd;
+use std::rc::{Rc, Weak};
+#[derive(Default)]
+pub struct list {
+    pub head: Value<Ptr<node>>,
+    pub size: Value<i32>,
+}
+impl ByteRepr for list {}
+#[derive(Default)]
+pub struct node {
+    pub value: Value<i32>,
+    pub next: Value<Ptr<node>>,
+}
+impl ByteRepr for node {}
+pub fn main() {
+    std::process::exit(main_0());
+}
+fn main_0() -> i32 {
+    let n: Value<node> = Rc::new(RefCell::new(node {
+        value: Rc::new(RefCell::new(42)),
+        next: Rc::new(RefCell::new(Ptr::<node>::null())),
+    }));
+    let l: Value<list> = Rc::new(RefCell::new(list {
+        head: Rc::new(RefCell::new((n.as_pointer()))),
+        size: Rc::new(RefCell::new(1)),
+    }));
+    assert!(
+        ((((*(*(*(*l.borrow()).head.borrow()).upgrade().deref())
+            .value
+            .borrow())
+            == 42) as i32)
+            != 0)
+    );
+    assert!(((((*(*l.borrow()).size.borrow()) == 1) as i32) != 0));
+    return 0;
+}
diff --git a/tests/unit/out/unsafe/opaque_forward_decl.rs b/tests/unit/out/unsafe/opaque_forward_decl.rs
new file mode 100644
index 00000000..966d4ee6
--- /dev/null
+++ b/tests/unit/out/unsafe/opaque_forward_decl.rs
@@ -0,0 +1,28 @@
+extern crate libc;
+use libc::*;
+extern crate libcc2rs;
+use libcc2rs::*;
+use std::collections::BTreeMap;
+use std::io::{Read, Seek, Write};
+use std::os::fd::{AsFd, FromRawFd, IntoRawFd};
+use std::rc::Rc;
+#[repr(C)]
+#[derive(Copy, Clone, Default)]
+pub struct container {
+    pub p: *mut opaque,
+    pub x: i32,
+}
+pub fn main() {
+    unsafe {
+        std::process::exit(main_0() as i32);
+    }
+}
+unsafe fn main_0() -> i32 {
+    let mut c: container = container {
+        p: std::ptr::null_mut(),
+        x: 42,
+    };
+    &(c.p);
+    return ((c.x) - (42));
+}
+pub struct opaque;
diff --git a/tests/unit/out/unsafe/opaque_then_defined.rs b/tests/unit/out/unsafe/opaque_then_defined.rs
new file mode 100644
index 00000000..bdd386e0
--- /dev/null
+++ b/tests/unit/out/unsafe/opaque_then_defined.rs
@@ -0,0 +1,38 @@
+extern crate libc;
+use libc::*;
+extern crate libcc2rs;
+use libcc2rs::*;
+use std::collections::BTreeMap;
+use std::io::{Read, Seek, Write};
+use std::os::fd::{AsFd, FromRawFd, IntoRawFd};
+use std::rc::Rc;
+#[repr(C)]
+#[derive(Copy, Clone, Default)]
+pub struct list {
+    pub head: *mut node,
+    pub size: i32,
+}
+#[repr(C)]
+#[derive(Copy, Clone, Default)]
+pub struct node {
+    pub value: i32,
+    pub next: *mut node,
+}
+pub fn main() {
+    unsafe {
+        std::process::exit(main_0() as i32);
+    }
+}
+unsafe fn main_0() -> i32 {
+    let mut n: node = node {
+        value: 42,
+        next: std::ptr::null_mut(),
+    };
+    let mut l: list = list {
+        head: (&mut n as *mut node),
+        size: 1,
+    };
+    assert!((((((*l.head).value) == (42)) as i32) != 0));
+    assert!(((((l.size) == (1)) as i32) != 0));
+    return 0;
+}