What sort of a path are you giving for the included file?
<?php
include("includes/my_file.php");
?>
would only work from the parent of "includes". If you wanted to be one directory down, you'd need to do:
<?php
include("../includes/my_file.php");
?>
The safest way of all is to use absolute file paths (well, safe until you change your directory structure, or move on file...):
<?php
include("/path/to/the/file/includes/my_file.php");
?>
HTH
-- C