Index: runtime/syntax/make.vim
--- runtime/syntax/make.vim.orig
+++ runtime/syntax/make.vim
@@ -54,10 +54,10 @@ syn match makeTarget           "^[~A-Za-z0-9_./$(){}%*
 	\ skipnl nextgroup=makeCommands,makeCommandError
 
 syn region makeSpecTarget	transparent matchgroup=makeSpecTarget
-	\ start="^\.\(SUFFIXES\|PHONY\|DEFAULT\|PRECIOUS\|IGNORE\|SILENT\|EXPORT_ALL_VARIABLES\|KEEP_STATE\|LIBPATTERNS\|NOTPARALLEL\|DELETE_ON_ERROR\|INTERMEDIATE\|POSIX\|SECONDARY\|ONESHELL\)\>\s*:\{1,2}[^:=]"rs=e-1
+	\ start="^\.\(SUFFIXES\|PHONY\|DEFAULT\|PRECIOUS\|IGNORE\|SILENT\|EXPORT_ALL_VARIABLES\|KEEP_STATE\|LIBPATTERNS\|NOTPARALLEL\|DELETE_ON_ERROR\|INTERMEDIATE\|POSIX\|SECONDARY\|MAIN\|ONESHELL\)\>\s*:\{1,2}[^:=]"rs=e-1
 	\ end="[^\\]$" keepend
 	\ contains=makeIdent,makeSpecTarget,makeNextLine,makeComment skipnl nextGroup=makeCommands
-syn match makeSpecTarget	"^\.\(SUFFIXES\|PHONY\|DEFAULT\|PRECIOUS\|IGNORE\|SILENT\|EXPORT_ALL_VARIABLES\|KEEP_STATE\|LIBPATTERNS\|NOTPARALLEL\|DELETE_ON_ERROR\|INTERMEDIATE\|POSIX\|SECONDARY\|ONESHELL\)\>\s*::\=\s*$"
+syn match makeSpecTarget	"^\.\(SUFFIXES\|PHONY\|DEFAULT\|PRECIOUS\|IGNORE\|SILENT\|EXPORT_ALL_VARIABLES\|KEEP_STATE\|LIBPATTERNS\|NOTPARALLEL\|DELETE_ON_ERROR\|INTERMEDIATE\|POSIX\|SECONDARY\|MAIN\|ONESHELL\)\>\s*::\=\s*$"
 	\ contains=makeIdent,makeComment
 	\ skipnl nextgroup=makeCommands,makeCommandError
 
@@ -74,6 +74,9 @@ syn match makeInclude	"^ *[-s]\=include\s.*$"
 syn match makeStatement	"^ *vpath"
 syn match makeExport    "^ *\(export\|unexport\)\>"
 syn match makeOverride	"^ *override\>"
+" BSD directives
+syn match makePreCondit "^\. *\(if\|else\|endif\|ifdef\|ifndef\|ifmake\|ifnmake\|elif\|elifdef\|for\|endfor\|undef\)\>"
+syn match makeInclude  "^ *\. *include"
 " Statements / Functions (GNU make)
 syn match makeStatement contained "(\(abspath\|addprefix\|addsuffix\|and\|basename\|call\|dir\|error\|eval\|file\|filter-out\|filter\|findstring\|firstword\|flavor\|foreach\|guile\|if\|info\|join\|lastword\|notdir\|or\|origin\|patsubst\|realpath\|shell\|sort\|strip\|subst\|suffix\|value\|warning\|wildcard\|word\|wordlist\|words\)\>"ms=s+1