[oso2k]

Alternative way without shelling out:

   SRC = $(wildcard src/\*.c)
   OBJ = $(SRC:.c=.o)
   SDEPS = $(SRC:.c=.d)
   EXE = myapp
   INC = include
   CFLAGS ?= -Os -MMD -MP
   LDFLAGS ?=
   %.o: %.c $(INC) Makefile
        $(CC) $(CFLAGS) -c $< -o $@
   $(EXE): $(OBJ)
        $(LD) $^ $(LDFLAGS) -o $@
   # near the bottom of your Makefile
   -include $(SDEPS)