Writing my own Make file

["Jamiil Abduqadir" <jalqadir gmail com>]

This is not really a question about gnu-make, but how to get gtkmm work with gnu-make.
I am adding a variable called CFLAGS that will take the gtkmm-2.4
--cflags as its parameter and a LIBS variable that will take the
gtkmm-2.4 --libs.
How do I do this? will the below example work?

CFLAGS= -Wall -g `gtkmm-2.4 --cflags` -ansi
LIBS = `gtkmm-config --libs`

Thanks in advance