[darwinbuild] Makefile

This message may be posted on wrong place. So please pardon me. I am writing a makefile on OS X 10.4.3 for my security library building. Hopefully it later can be used in a darwinbuild process. In the makefile I use the GNU make built-in command such as ifeq and ifneq. However when I do make, the compiler complains ifeq command not found. My question: does the GNU make (v3.80) command on OS X 10.4 support the built-in command such as ifeq and ifneq? Thanks