1VAR:=OK
 2
 3ifdef  VAR 
 4PASS1:=PASS1
 5endif # foo
 6
 7ifdef  VAR # hoge
 8PASS2:=PASS2
 9endif # foo
10
11ifeq  ($(VAR),OK) # hoge
12PASS3:=PASS3
13else # bar
14$(error fail)
15endif # foo
16
17ifeq  ($(VAR),NOK) # hoge
18$(error fail)
19else # bar
20PASS4:=PASS4
21endif # foo
22
23ifeq  ($(VAR),NOK)# hoge
24$(error fail)
25else# bar
26PASS5:=PASS5
27endif# foo
28
29test:
30	echo $(PASS1)
31	echo $(PASS2)
32	echo $(PASS3)
33	echo $(PASS4)
34	echo $(PASS5)