PHing Is Not GNU make.

It's a project build system based on Apache Ant.  You can do anything
with it that you could do with a traditional build system like GNU
make, and its use of simple XML build files and extensible PHP "task"
classes make it an easy-to-use and highly flexible build framework.

Features include file transformations (e.g. token replacement, XSLT
transformation, Smarty template transformations), file system
operations, interactive build support, SQL execution, CVS operations,
tools for creating PEAR packages, and much more.

WWW: http://phing.info/trac/