diff --git a/ctest/Makefile b/ctest/Makefile
index cba904f75..2a893cae8 100644
--- a/ctest/Makefile
+++ b/ctest/Makefile
@@ -61,7 +61,7 @@ endif
 
 all1: $(all1targets)
 
-ifndef CROSS
+ifneq ($(CROSS), 1)
 ifeq ($(USE_OPENMP), 1)
 ifeq ($(BUILD_SINGLE),1)
 	OMP_NUM_THREADS=2 ./xscblat1
@@ -106,7 +106,7 @@ endif
 
 all2: $(all2targets)
 
-ifndef CROSS
+ifneq ($(CROSS), 1)
 ifeq ($(USE_OPENMP), 1)
 ifeq ($(BUILD_SINGLE),1)
 	OMP_NUM_THREADS=2 ./xscblat2 < sin2
@@ -152,7 +152,7 @@ endif
 
 all3: $(all3targets)
 
-ifndef CROSS
+ifneq ($(CROSS), 1)
 ifeq ($(USE_OPENMP), 1)
 ifeq ($(BUILD_SINGLE),1)
 	OMP_NUM_THREADS=2 ./xscblat3 < sin3
diff --git a/driver/level3/Makefile b/driver/level3/Makefile
index b528dfa2d..78f32b961 100644
--- a/driver/level3/Makefile
+++ b/driver/level3/Makefile
@@ -206,7 +206,7 @@ ifdef SMP
 COMMONOBJS  += gemm_thread_m.$(SUFFIX) gemm_thread_n.$(SUFFIX) gemm_thread_mn.$(SUFFIX) gemm_thread_variable.$(SUFFIX)
 COMMONOBJS  += syrk_thread.$(SUFFIX)
 
-ifndef USE_SIMPLE_THREADED_LEVEL3
+ifneq ($(USE_SIMPLE_THREADED_LEVEL3), 1)
 ifeq ($(BUILD_BFLOAT16),1)
 SBBLASOBJS    += sbgemm_thread_nn.$(SUFFIX) sbgemm_thread_nt.$(SUFFIX) sbgemm_thread_tn.$(SUFFIX) sbgemm_thread_tt.$(SUFFIX)
 endif
@@ -282,7 +282,7 @@ HPLOBJS = \
 	dtrsm_RNUU.$(SUFFIX) dtrsm_RNUN.$(SUFFIX) dtrsm_RNLU.$(SUFFIX) dtrsm_RNLN.$(SUFFIX) \
 	dtrsm_RTUU.$(SUFFIX) dtrsm_RTUN.$(SUFFIX) dtrsm_RTLU.$(SUFFIX) dtrsm_RTLN.$(SUFFIX)
 
-ifndef USE_SIMPLE_THREADED_LEVEL3
+ifneq ($(USE_SIMPLE_THREADED_LEVEL3), 1)
 HPLOBJS += dgemm_thread_nn.$(SUFFIX) dgemm_thread_nt.$(SUFFIX) \
 	   dgemm_thread_tn.$(SUFFIX) dgemm_thread_tt.$(SUFFIX)
 endif
@@ -297,13 +297,13 @@ ifeq ($(BUILD_DOUBLE),1)
 	strsm_RTUU.$(SUFFIX) strsm_RTUN.$(SUFFIX) strsm_RTLU.$(SUFFIX) strsm_RTLN.$(SUFFIX) \
 	ssyrk_UN.$(SUFFIX) ssyrk_UT.$(SUFFIX) ssyrk_LN.$(SUFFIX) ssyrk_LT.$(SUFFIX) \
 	ssyrk_kernel_U.$(SUFFIX)  ssyrk_kernel_L.$(SUFFIX)
-ifndef USE_SIMPLE_THREADED_LEVEL3
+ifneq ($(USE_SIMPLE_THREADED_LEVEL3), 1)
 SBLASOBJS    += ssyrk_thread_UN.$(SUFFIX) ssyrk_thread_UT.$(SUFFIX) ssyrk_thread_LN.$(SUFFIX) ssyrk_thread_LT.$(SUFFIX)
 endif
 endif
 ifeq ($(BUILD_COMPLEX),1)
 	SBLASOBJS = sgemm_nn.$(SUFFIX) sgemm_nt.$(SUFFIX) sgemm_tn.$(SUFFIX) sgemm_tt.$(SUFFIX)
-ifndef USE_SIMPLE_THREADED_LEVEL3
+ifneq ($(USE_SIMPLE_THREADED_LEVEL3), 1)
 SBLASOBJS    += sgemm_thread_nn.$(SUFFIX) sgemm_thread_nt.$(SUFFIX) sgemm_thread_tn.$(SUFFIX) sgemm_thread_tt.$(SUFFIX)
 endif
 endif
@@ -312,7 +312,7 @@ ifneq ($(BUILD_DOUBLE),1)
 	DBLASOBJS=
 ifeq ($(BUILD_COMPLEX16),1)
 	DBLASOBJS = dgemm_nn.$(SUFFIX) dgemm_nt.$(SUFFIX) dgemm_tn.$(SUFFIX) dgemm_tt.$(SUFFIX)
-ifndef USE_SIMPLE_THREADED_LEVEL3
+ifneq ($(USE_SIMPLE_THREADED_LEVEL3), 1)
 DBLASOBJS    += dgemm_thread_nn.$(SUFFIX) dgemm_thread_nt.$(SUFFIX) dgemm_thread_tn.$(SUFFIX) dgemm_thread_tt.$(SUFFIX)
 endif
 endif
@@ -332,7 +332,7 @@ ifeq ($(BUILD_COMPLEX16),1)
 	ctrsm_RTUU.$(SUFFIX) ctrsm_RTUN.$(SUFFIX) ctrsm_RTLU.$(SUFFIX) ctrsm_RTLN.$(SUFFIX) \
 	ctrsm_RRUU.$(SUFFIX) ctrsm_RRUN.$(SUFFIX) ctrsm_RRLU.$(SUFFIX) ctrsm_RRLN.$(SUFFIX) \
 	ctrsm_RCUU.$(SUFFIX) ctrsm_RCUN.$(SUFFIX) ctrsm_RCLU.$(SUFFIX) ctrsm_RCLN.$(SUFFIX) 
-ifndef USE_SIMPLE_THREADED_LEVEL3
+ifneq ($(USE_SIMPLE_THREADED_LEVEL3), 1)
 CBLASOBJS    += cherk_thread_UN.$(SUFFIX) cherk_thread_UC.$(SUFFIX) cherk_thread_LN.$(SUFFIX) cherk_thread_LC.$(SUFFIX)
 endif
 endif
diff --git a/driver/others/Makefile b/driver/others/Makefile
index 7558ec058..d09444f56 100644
--- a/driver/others/Makefile
+++ b/driver/others/Makefile
@@ -7,7 +7,7 @@ COMMONOBJS	 = memory.$(SUFFIX) xerbla.$(SUFFIX) c_abs.$(SUFFIX) z_abs.$(SUFFIX)
 
 ifdef SMP
 COMMONOBJS	+= blas_server.$(SUFFIX) divtable.$(SUFFIX) blasL1thread.$(SUFFIX)
-ifndef NO_AFFINITY
+ifneq ($(NO_AFFINITY), 1)
 COMMONOBJS	+= init.$(SUFFIX)
 endif
 endif
@@ -32,11 +32,11 @@ else
 COMMONOBJS	+=  parameter.$(SUFFIX)
 endif
 
-ifdef EXPRECISION
+ifeq ($(EXPRECISION), 1)
 COMMONOBJS	+= x_abs.$(SUFFIX) qlamch.$(SUFFIX) qlamc3.$(SUFFIX)
 endif
 
-ifdef QUAD_PRECISION
+ifeq ($(QUAD_PRECISION), 1)
 COMMONOBJS	+= addx.$(SUFFIX) mulx.$(SUFFIX)
 endif
 
@@ -46,11 +46,9 @@ ifeq ($(C_COMPILER), PGI)
 endif
 endif
 
-ifdef USE_CUDA
 ifeq ($(USE_CUDA), 1)
 COMMONOBJS	+= cuda_init.$(SUFFIX)
 endif
-endif
 
 ifdef FUNCTION_PROFILE
 COMMONOBJS	+= profile.$(SUFFIX)
diff --git a/interface/Makefile b/interface/Makefile
index 7b0bf1792..597956fdb 100644
--- a/interface/Makefile
+++ b/interface/Makefile
@@ -19,7 +19,7 @@ ifeq ($(ARCH), MIPS)
 SUPPORT_GEMM3M = 1
 endif
 
-ifndef NO_FBLAS
+ifneq ($(NO_FBLAS), 1)
 
 SBLAS1OBJS    = \
 		saxpy.$(SUFFIX) sswap.$(SUFFIX) \
@@ -146,7 +146,7 @@ ZBLAS3OBJS   +=  zgemm3m.$(SUFFIX)
 
 endif
 
-ifdef EXPRECISION
+ifeq ($(EXPRECISION), 1)
 
 QBLAS1OBJS    = \
 		qaxpy.$(SUFFIX) qswap.$(SUFFIX) \
@@ -511,11 +511,11 @@ endif
 
 FUNCOBJS    = $(SBEXTOBJS) $(CXERBLAOBJS) $(SBBLASOBJS) $(SBLASOBJS) $(DBLASOBJS) $(CBLASOBJS) $(ZBLASOBJS)
 
-ifdef EXPRECISION
+ifeq ($(EXPRECISION), 1)
 FUNCOBJS   += $(QBLASOBJS) $(XBLASOBJS)
 endif
 
-ifdef QUAD_PRECISION
+ifeq ($(QUAD_PRECISION), 1)
 FUNCOBJS   += $(QBLASOBJS) $(XBLASOBJS)
 endif
 
diff --git a/test/Makefile b/test/Makefile
index 1ecce0be7..5f653414a 100644
--- a/test/Makefile
+++ b/test/Makefile
@@ -23,7 +23,7 @@ endif
 
 level1: $(S1) $(D1) $(C1) $(Z1)
 
-ifndef CROSS
+ifneq ($(CROSS), 1)
 ifeq ($(BUILD_SINGLE),1)
 	OPENBLAS_NUM_THREADS=1 OMP_NUM_THREADS=1 ./sblat1
 endif
@@ -83,7 +83,7 @@ endif
 level2: $(S2) $(D2) $(C2) $(Z2)
 
 
-ifndef CROSS
+ifneq ($(CROSS), 1)
 	rm -f ?BLAT2.SUMM
 ifeq ($(BUILD_SINGLE),1)
 	OPENBLAS_NUM_THREADS=1 OMP_NUM_THREADS=1 ./sblat2 < ./sblat2.dat
@@ -160,7 +160,7 @@ endif
 level3: $(B3) $(S3) $(D3) $(C3) $(Z3)
 
 
-ifndef CROSS
+ifneq ($(CROSS), 1)
 	rm -f ?BLAT3.SUMM
 ifeq ($(BUILD_BFLOAT16),1)
 	OPENBLAS_NUM_THREADS=1 OMP_NUM_THREADS=1 ./test_sbgemm > SBBLAT3.SUMM
@@ -232,7 +232,7 @@ endif
 
 
 level3_3m : zblat3_3m cblat3_3m
-ifndef CROSS
+ifneq ($(CROSS), 1)
 	rm -f ?BLAT3_3M.SUMM
 	OPENBLAS_NUM_THREADS=1 OMP_NUM_THREADS=1 ./cblat3_3m < ./cblat3_3m.dat
 	@$(GREP) -q FATAL CBLAT3_3M.SUMM && cat CBLAT3_3M.SUMM || exit 0
diff --git a/utest/Makefile b/utest/Makefile
index ac8c6f72a..1fc30d088 100644
--- a/utest/Makefile
+++ b/utest/Makefile
@@ -45,7 +45,7 @@ $(UTESTBIN): $(OBJS)
 	$(CC) $(CFLAGS) $(LDFLAGS) -o $@ $^ ../$(LIBNAME) $(EXTRALIB) $(FEXTRALIB)
 
 run_test: $(UTESTBIN)
-ifndef CROSS
+ifneq ($(CROSS), 1)
 	./$(UTESTBIN)
 endif