To place a comment in a makefile, precede it with a number sign (#). NMAKE ignores all text from the number sign to the next newline character. You can use comments in the following situations:
# Comment on line by itself
OPTIONS = /MAP # Comment on macro definition line
all.exe : one.obj two.obj # Comment on dependency line
link one.obj two.obj;
# Comment in commands block
copy one.exe \release
.obj.exe: # Comment in inference rule
Command lines cannot contain comments; this is true even for a command that is specified on the same line as a dependency line or inference rule. However, a comment can appear between lines in a commands block; the # must appear at the beginning of the line.
To specify a literal #, precede it with a caret (^), as in the following:
DEF = ^#define #Macro representing a C preprocessing directive
Comments can also appear in a TOOLS.INI file. TOOLS.INI allows an additional form of comment using a semicolon (;). See “The TOOLS.INI File”.