This libary can serve as an advanced lexer for (GNU) makefiles. It
parses makefiles as "documents" and the parsing is lossless. The
results are data structures similar to DOM trees. The DOM trees hold
every single bit of the information in the original input files,
including white spaces, blank lines and makefile comments. That means
it's possible to reproduce the original makefiles from the DOM trees.
In addition, each node of the DOM trees is modifiable and so is the
whole tree, just like the PPI module used for Perl source parsing and
the HTML::TreeBuilder module used for parsing HTML source.

WWW:	http://search.cpan.org/dist/Makefile-DOM/