diff --git a/minix/drivers/audio/es1370/Makefile b/minix/drivers/audio/es1370/Makefile
index dc14d59ae..45c6d6bec 100644
--- a/minix/drivers/audio/es1370/Makefile
+++ b/minix/drivers/audio/es1370/Makefile
@@ -2,8 +2,8 @@
 PROG=	es1370
 SRCS=	es1370.c ak4531.c pci_helper.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+= ${LIBAUDIODRIVER} ${LIBCHARDRIVER} ${LIBSYS}
diff --git a/minix/drivers/audio/es1371/Makefile b/minix/drivers/audio/es1371/Makefile
index a9a27d5b0..1bcb580ee 100644
--- a/minix/drivers/audio/es1371/Makefile
+++ b/minix/drivers/audio/es1371/Makefile
@@ -2,8 +2,8 @@
 PROG=	es1371
 SRCS=	es1371.c AC97.c pci_helper.c wait.c sample_rate_converter.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+= ${LIBAUDIODRIVER} ${LIBCHARDRIVER} ${LIBSYS}
diff --git a/minix/drivers/bus/i2c/arch/earm/Makefile.inc b/minix/drivers/bus/i2c/arch/earm/Makefile.inc
index 47a38027c..50a28e4d5 100644
--- a/minix/drivers/bus/i2c/arch/earm/Makefile.inc
+++ b/minix/drivers/bus/i2c/arch/earm/Makefile.inc
@@ -6,6 +6,6 @@ HERE=${.CURDIR}/arch/${MACHINE_ARCH}
 
 SRCS += omap_i2c.c omap_i2c.h omap_i2c_registers.h
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
diff --git a/minix/drivers/bus/ti1225/Makefile b/minix/drivers/bus/ti1225/Makefile
index b00c36a9e..1b0aa51cd 100644
--- a/minix/drivers/bus/ti1225/Makefile
+++ b/minix/drivers/bus/ti1225/Makefile
@@ -2,8 +2,8 @@
 PROG=	ti1225
 SRCS=	ti1225.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBSYS}
diff --git a/minix/drivers/iommu/amddev/Makefile b/minix/drivers/iommu/amddev/Makefile
index 5e4dcd4ad..a8d2c0f70 100644
--- a/minix/drivers/iommu/amddev/Makefile
+++ b/minix/drivers/iommu/amddev/Makefile
@@ -2,8 +2,8 @@
 PROG=	amddev
 SRCS=	amddev.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+= ${LIBSYS}
diff --git a/minix/drivers/net/3c90x/Makefile b/minix/drivers/net/3c90x/Makefile
index 7d6118f58..1358767d6 100644
--- a/minix/drivers/net/3c90x/Makefile
+++ b/minix/drivers/net/3c90x/Makefile
@@ -2,8 +2,8 @@
 PROG=	3c90x
 SRCS=	3c90x.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS}
diff --git a/minix/drivers/net/atl2/Makefile b/minix/drivers/net/atl2/Makefile
index c28b97ebb..4165db4c3 100644
--- a/minix/drivers/net/atl2/Makefile
+++ b/minix/drivers/net/atl2/Makefile
@@ -2,8 +2,8 @@
 PROG=	atl2
 SRCS=	atl2.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS}
diff --git a/minix/drivers/net/dec21140A/Makefile b/minix/drivers/net/dec21140A/Makefile
index c78d80fe3..6ef33c09a 100644
--- a/minix/drivers/net/dec21140A/Makefile
+++ b/minix/drivers/net/dec21140A/Makefile
@@ -2,8 +2,8 @@
 PROG=	dec21140A
 SRCS=	dec21140A.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS}
diff --git a/minix/drivers/net/dpeth/Makefile b/minix/drivers/net/dpeth/Makefile
index 346c8d688..1b3843dd9 100644
--- a/minix/drivers/net/dpeth/Makefile
+++ b/minix/drivers/net/dpeth/Makefile
@@ -2,8 +2,8 @@
 PROG=	dpeth
 SRCS=	3c501.c 3c509.c 3c503.c ne.c wd.c 8390.c devio.c netbuff.c dp.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS}
diff --git a/minix/drivers/net/e1000/Makefile b/minix/drivers/net/e1000/Makefile
index ce5945683..510936c04 100644
--- a/minix/drivers/net/e1000/Makefile
+++ b/minix/drivers/net/e1000/Makefile
@@ -2,8 +2,8 @@
 PROG=	e1000
 SRCS=	e1000.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS}
diff --git a/minix/drivers/net/fxp/Makefile b/minix/drivers/net/fxp/Makefile
index 5425dec40..3fc4548f3 100644
--- a/minix/drivers/net/fxp/Makefile
+++ b/minix/drivers/net/fxp/Makefile
@@ -2,8 +2,8 @@
 PROG=	fxp
 SRCS=	fxp.c mii.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS}
diff --git a/minix/drivers/net/lan8710a/Makefile b/minix/drivers/net/lan8710a/Makefile
index a3387079f..9a610343c 100644
--- a/minix/drivers/net/lan8710a/Makefile
+++ b/minix/drivers/net/lan8710a/Makefile
@@ -2,8 +2,8 @@
 PROG=   lan8710a
 SRCS=   lan8710a.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS}
diff --git a/minix/drivers/net/lance/Makefile b/minix/drivers/net/lance/Makefile
index b8e9deaf0..5825ff2a1 100644
--- a/minix/drivers/net/lance/Makefile
+++ b/minix/drivers/net/lance/Makefile
@@ -2,8 +2,8 @@
 PROG=	lance
 SRCS=	lance.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS}
diff --git a/minix/drivers/net/rtl8139/Makefile b/minix/drivers/net/rtl8139/Makefile
index 9b114f366..0a3b4096b 100644
--- a/minix/drivers/net/rtl8139/Makefile
+++ b/minix/drivers/net/rtl8139/Makefile
@@ -2,8 +2,8 @@
 PROG=	rtl8139
 SRCS=	rtl8139.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS}
diff --git a/minix/drivers/net/rtl8169/Makefile b/minix/drivers/net/rtl8169/Makefile
index f68d31910..9650f69aa 100644
--- a/minix/drivers/net/rtl8169/Makefile
+++ b/minix/drivers/net/rtl8169/Makefile
@@ -2,8 +2,8 @@
 PROG=	rtl8169
 SRCS=	rtl8169.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS}
diff --git a/minix/drivers/net/virtio_net/Makefile b/minix/drivers/net/virtio_net/Makefile
index 9896e5822..990112540 100644
--- a/minix/drivers/net/virtio_net/Makefile
+++ b/minix/drivers/net/virtio_net/Makefile
@@ -2,8 +2,8 @@
 PROG=	virtio_net
 SRCS=	virtio_net.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBNETDRIVER} ${LIBSYS} ${LIBVIRTIO}
diff --git a/minix/drivers/system/random/Makefile b/minix/drivers/system/random/Makefile
index 1842fb1d9..00c96af5a 100644
--- a/minix/drivers/system/random/Makefile
+++ b/minix/drivers/system/random/Makefile
@@ -2,8 +2,8 @@
 PROG=	random
 SRCS=	main.c random.c rijndael_api.c rijndael_alg.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 .PATH:	${.CURDIR}/aes
diff --git a/minix/drivers/usb/usb_hub/Makefile b/minix/drivers/usb/usb_hub/Makefile
index acfd5406c..15c251afc 100644
--- a/minix/drivers/usb/usb_hub/Makefile
+++ b/minix/drivers/usb/usb_hub/Makefile
@@ -2,8 +2,8 @@
 PROG=usb_hub
 SRCS=usb_hub.c urb_helper.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR=/etc/system.conf.d
 
 DPADD+=${LIBDDEKIT_USB_CLIENT} ${LIBDDEKIT} ${LIBUSB} ${LIBSYS} ${LIBMINLIB}
diff --git a/minix/drivers/usb/usb_storage/Makefile b/minix/drivers/usb/usb_storage/Makefile
index 6c37a9c42..4bb6017af 100644
--- a/minix/drivers/usb/usb_storage/Makefile
+++ b/minix/drivers/usb/usb_storage/Makefile
@@ -2,8 +2,8 @@
 PROG= usb_storage
 SRCS= urb_helper.c bulk.c scsi.c usb_storage.c
 
-FILES= $(PROG).conf
-FILESNAME= $(PROG)
+FILES= ${PROG}.conf
+FILESNAME= ${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+= ${LIBBLOCKDRIVER} ${LIBDDEKIT_USB_CLIENT} ${LIBSYS} ${LIBDDEKIT} ${LIBUSB}
diff --git a/minix/fs/vbfs/Makefile b/minix/fs/vbfs/Makefile
index 1051f066a..e607b16bd 100644
--- a/minix/fs/vbfs/Makefile
+++ b/minix/fs/vbfs/Makefile
@@ -3,8 +3,8 @@ PROG=	vbfs
 SRCS=	vbfs.c
 MAN=	vbfs.8
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 DPADD+=	${LIBSFFS} ${LIBVBOXFS} ${LIBFSDRIVER} ${LIBSYS}
diff --git a/minix/lib/libddekit/build/ddekit_usb_client/Makefile b/minix/lib/libddekit/build/ddekit_usb_client/Makefile
index 8deaec29f..8e56c51d4 100644
--- a/minix/lib/libddekit/build/ddekit_usb_client/Makefile
+++ b/minix/lib/libddekit/build/ddekit_usb_client/Makefile
@@ -2,7 +2,7 @@ LIB=		ddekit_usb_client
 
 SRC_DIR = ${NETBSDSRCDIR}/minix/lib/libddekit/src
 
-VPATH = $(SRC_DIR) 
+VPATH = ${SRC_DIR}
 
 SRCS = usb_client.c
 
diff --git a/minix/lib/libddekit/build/ddekit_usb_server/Makefile b/minix/lib/libddekit/build/ddekit_usb_server/Makefile
index 2d31ab0de..9f2aff757 100644
--- a/minix/lib/libddekit/build/ddekit_usb_server/Makefile
+++ b/minix/lib/libddekit/build/ddekit_usb_server/Makefile
@@ -2,7 +2,7 @@ LIB=		ddekit_usb_server
 
 SRC_DIR = ${NETBSDSRCDIR}/minix/lib/libddekit/src
 
-VPATH = $(SRC_DIR) 
+VPATH = ${SRC_DIR}
 
 SRCS = usb_server.c
 
diff --git a/minix/net/inet/Makefile b/minix/net/inet/Makefile
index a3b4fce20..0b2ced881 100644
--- a/minix/net/inet/Makefile
+++ b/minix/net/inet/Makefile
@@ -11,8 +11,8 @@ SRCS=	buf.c clock.c inet.c inet_config.c \
 	queryparam.c version.c
 MAN=	inet.8
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 .PATH:	${.CURDIR}/generic
diff --git a/minix/net/lwip/Makefile b/minix/net/lwip/Makefile
index b325b9bfe..a11bbd82e 100644
--- a/minix/net/lwip/Makefile
+++ b/minix/net/lwip/Makefile
@@ -10,8 +10,8 @@ SRCS=	lwip.c		\
 	inet_config.c	\
 	eth.c
 
-FILES=$(PROG).conf
-FILESNAME=$(PROG)
+FILES=${PROG}.conf
+FILESNAME=${PROG}
 FILESDIR= /etc/system.conf.d
 
 .PATH:	${.CURDIR}/generic
diff --git a/minix/tests/Makefile b/minix/tests/Makefile
index 742eab00e..fbe00c29c 100644
--- a/minix/tests/Makefile
+++ b/minix/tests/Makefile
@@ -103,7 +103,7 @@ common.o: common.c
 PROGS+=		test63 mod
 .endif # ${MKPIC} == "yes"
 
-.for o in $(PROGS)
+.for o in ${PROGS}
 OBJS.${o} += common.o
 .endfor