Re: make target / dependency names with spaces

> > some\ program\ name.exe
>
> This will only work in the commands (where simple quoting will also
> work), but not in targets and dependencies, which is what the OP
> wants.

You probably meant: This will only work in targets and dependencies
but not in commands.  At least that's how it is with GNU make.

some\ program\ name.exe : some\ file.c other\ file.c
         @echo gcc $^ -o $@
some\ file.c other\ file.c :
         @echo touch $@

touch some file.c
touch other file.c
gcc some file.c other file.c -o some program name.exe