Comments in a Makefile

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Precede a comment with a number sign (#). NMAKE ignores text from the number sign to the next newline character. Examples:

# Comment on line by itself
OPTIONS = /MAP  # Comment on macro definition line

all.exe : one.obj two.obj  # Comment on dependency line
    link one.obj two.obj
# Comment in commands block
#   copy *.obj \objects  # Command turned into comment
    copy one.exe \release

.obj.exe:  # Comment on inference rule line
    link $<

my.exe : my.obj ; link my.obj  # Err: cannot comment this
 # Error: # must be the first character
.obj.exe: ; link $<  # Error: cannot comment this

To specify a literal number sign, precede it with a caret (^), as follows:

DEF = ^#define  #Macro for a C preprocessing directive