Thread: Makefile conditions for OS

hello, is there any possible way how to write in Makefile condition like in source code,

like this for example:

Code:

#ifdef _WIN32 
	gcc $? -o $@ -lws2_32
#else 
        gcc $? -o $@

and so other
if it is possible how to write it

RTM

GNU `make'

thank you, a lot