#!/usr/bin/make -f sed_cmd='' cat $1 | while read REPLY; do case "$REPLY" in \#*|"") continue;; *) var=$(echo $REPLY|sed 's/\([^=]*\)=.*/\1/') eval $REPLY if [ $2 = "make" ]; then eval echo "$var=\$$var" else eval echo "$var=\\\"\$$var\\\"" fi ;; esac done