I have created the syntax for makefile, if you're looking for it, please get download it.
makefile.syx
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;{}
[Keywords]
Preprocessor Directives=!if|!ifndef|!else|!endif|!include|!error|
Key Words=exists
[Options]
LineCommentA=#
Char='
String="
Symbols==\$()
Numbers=0123456789
AutoCloseBraceStart=(["'
AutoCloseBraceEnd=)]"'
[FoldOptions]
Separators==
[Fold]
1_Id=
1_Begin=:
1_End=
1_EndBefore=\lf
1_Section=
1_NoParentOfId=0
1_ListItem=
2_Id=
2_Begin==\
2_End=
2_EndBefore=\lf
2_Section=
2_NoParentOfId=0
2_ListItem=
3_Id=
3_Begin=!ifndef
3_End=!endif
3_EndBefore=
3_Section=
3_NoParentOfId=0
3_ListItem=
4_Id=
4_Begin=!if
4_End=!endif
4_EndBefore=
4_Section=
4_NoParentOfId=0
4_ListItem=
makefile.ini
------------------------------------
[MultiHighlight]
Syntax=
File=
[TagComplete]
[Comment]
1=<b>Syntax:</b>makefile
2=<b>Author:</b>richard yang
3=<b>Version:</b>1.0
4=<b>Date:</b>2009-10-13
5=<b>Info:</b>about makefile
6=
[Sample]
1=PROJROOT=.
2=
3=!include $(PROJROOT)\some.inc
4=
5=!ifndef _VC7
6=_USEVC7=0
7=!endif
8=
9=builds:
10=echo "just a test"