wildcard $(dir)/*))

reverse = $(2) $(1)
foo = $(call reverse,a,b)

$(foreach prog,$(PROGRAMS),$(eval $(call PROGRAM_template,$(prog))))</code></pre>

<h2>Complete example</h2>
<pre><code>#!/usr/bin/make -f
# Generated automatically from Makefile.in by configure.
# Un*x Makefile for GNU tar program.
# Copyright (C) 1991 Free Software Foundation, Inc.

# This program is free software; you can redistribute
# it and/or modify it under the terms of the GNU
# General Public License …
…
…

SHELL = /bin/sh

