Comparing
UNIX(AIX) and
Windows 2000 Makefiles. (These links will each bring up a new window, so that you can move and view them side by side.)
Highlighted links for CPP, CPPFLAGS, FC, FFLAGS, LDFLAGS, LIBS, SUFFIXES. Moving the mouse over the link will bring up a dialog box which discusses the difference between the UNIX and Windows 2000 implementations. Since the makefiles are for illustrative purposes, they are not direct translations in all respects. Even though they are for a Fortran program, the same principles apply for C/C++ programming. Additional information about the makefiles is contained in the comments.