`ifndef VARIABLE-NAME'
     If the variable VARIABLE-NAME has an empty value, the TEXT-IF-TRUEis effective; otherwise, the TEXT-IF-FALSE, if any, is effective.The rules for expansion and testing of VARIABLE-NAME are identicalto the `ifdef' directive.
Extra spaces are allowed and ignored at the beginning of the
conditional directive line, but a tab is not allowed.  (If the line
begins with a tab, it will be considered part of a recipe for a rule.)
Aside from this, extra spaces or tabs may be inserted with no effect
anywhere except within the directive name or within an argument.  A
comment starting with `#' may appear at the end of the line.
The other two directives that play a part in a conditional are `else'
and `endif'.  Each of these directives is written as one word, with no
arguments.  Extra spaces are allowed and ignored at the beginning of the
line, and spaces or tabs at the end.  A comment starting with `#' may
appear at the end of the line.Conditionals affect which lines of the makefile `make' uses.  If the
condition is true, `make' reads the lines of the TEXT-IF-TRUE as part
of the makefile; if the condition is false, `make' ignores those lines
completely.  It follows that syntactic units of the makefile, such as
rules, may safely be split across the beginning or the end of the
conditional.`make' evaluates conditionals when it reads a makefile.
Consequently, you cannot use automatic variables in the tests of
conditionals because they are not defined until recipes are run (*note
Automatic Variables::).To prevent intolerable confusion, it is not permitted to start a
conditional in one makefile and end it in another.  However, you may
write an `include' directive within a conditional, provided you do not
attempt to terminate the conditional inside the included file.