Only active targets are listed in the output makefile. Any target or prerequisite file with the path prefix path is omitted from the make makefile target and prerequisite lists. The conversion process is divided into two passes. The first pass is nmake with the -o oldfile option set. The second pass constructs the make makefile on the standard output based on information supplied by the first pass.
Symbolic information is preserved where possible in the output makefile.
Comments, however, are lost. Common absolute directory prefixes are named COM .nn and other absolute directory paths are named DIR .nn. It may be necessary to redefine the COM .nn directory paths when porting makefiles to other systems.