+# $(subst) won't work in shell script. #M# at the end omits these
+# lines from the shell script (Make only)
+SHLIB.c= $(CC) $(CFLAGS) $(LDFLAGS) -shared $(LD_SOOPTIONS) -Wl,--enable-auto-import -Wl,--out-implib=$(subst cyg,lib,$@).$(A)#M#
+SHLIB.cc= $(CXX) $(CXXFLAGS) $(LDFLAGS) -shared $(LD_SOOPTIONS) -Wl,--enable-auto-import -Wl,--out-implib=$(subst cyg,lib,$@).$(A)#M#
+# the #SH# lines don't go through further postprocessing.
+# so, they must be valid shell script starting from column 4
+#SH#SHLIB_c="$(CC) $(CFLAGS) $(LDFLAGS) -shared "
+#SH#SHLIB_cc="$(CXX) $(CXXFLAGS) $(LDFLAGS) -shared "
+