You want automatic translation from another build system to gmake? I don't think that's practicable.

Or did you lose the makefile and now must recreate it from a build log?

The answer to your question: by hand. General programming principles apply here such as DRY.
Your makefile might contain definitions such as 

DBDIR = /green/ppc403
DBANAMES = dbmem scnoe ...
DBAS = $(addprefix $(DBDIR)/,$(DBANAMES:%=lib%.dba))
And the recipes would use those definitions, e.g. 
catalog.dnm: $(DBAS)
        dblink ... -o $@ $+
It takes some crafting. But perhaps you only need a simple batchfile?

In reply to Re: Breaking up a text file to make a Makefile by oiskuu
in thread Breaking up a text file to make a Makefile by flybd5

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