foo:="this is a long file name" and some more text bar := hello

other_files := foo.c bar.c baz.c

files:=
	src/file-a.c
	src/file\ with\ space.c
	"src/fully quoted file.c"
	src/$foo.c
	$other_files

cflags :=-g -O3 -DTITLE="Hello World"
cflags += these values will be appended
cflags =+ these values will be prepended