ents
               echo $(digest $&lt;) &gt; $@

            # Extract comments from the source files
            %.comments: ../src/%.src
               grep '^#' $&lt; &gt; $@

            .DEFAULT: foo.digest

    .PHONY: clean

    clean:
        rm -rf tmp        
</PRE><P>In this example, we define the <CODE>CREATE_SUBDIRS</CODE> variable as true, so that the <CODE>tmp</CODE>
directory will be created if it does not exist. The <CODE>.SUBDIRS</CODE> body in this example is a bit
contrived, but it illu