NMAKE Help (nmake.hlp) (Table of Contents; Topic list)
Comments
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     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 as follows:
 
          # 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.
     See: Commands
 
     To specify a literal #, precede it with a caret (^), as in:
 
          DEF = ^#define  #Macro for 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
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