( Makefile Names

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 3.2 What Name to Give Your Makefile
 By default, when `make' looks for the makefile, it tries the following
 names, in order: `GNUmakefile', `makefile' and `Makefile'.  
    Normally you should call your makefile either `makefile' or
 `Makefile'.  (We recommend `Makefile' because it appears prominently
 near the beginning of a directory listing, right near other important
 files such as `README'.)  The first name checked, `GNUmakefile', is not
 makefile that is specific to GNU `make', and will not be understood by
 other versions of `make'.  Other `make' programs look for `makefile' and
 `Makefile', but not `GNUmakefile'.
    If `make' finds none of these names, it does not use any makefile.
 Then you must specify a goal with a command argument, and `make' will
 attempt to figure out how to remake it using only its built-in implicit
 rules.   Using Implicit Rules Implicit Rules.
    If you want to use a nonstandard name for your makefile, you can
 specify the makefile name with the `-f' or `--file' option.  The
 arguments `-f NAME' or `--file=NAME' tell `make' to read the file NAME
 as the makefile.  If you use more than one `-f' or `--file' option, you
 can specify several makefiles.  All the makefiles are effectively
 concatenated in the order specified.  The default makefile names
 `GNUmakefile', `makefile' and `Makefile' are not checked automatically
 if you specify `-f' or `--file'.  
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