/home # cat >test1.c <<EOF
> #include <ncurses.h>
> main(){}
> EOF
/home # make test1
cc      test1.c    -o test1
/home # cat >test2.c <<EOF
> #include CURSES_LOC
> main(){}
> EOF
/home # make test2 CFLAGS="-DCURSES_LOC=<ncurses.h>"
cc -DCURSES_LOC=<ncurses.h>    test2.c   -o test2
/bin/sh: line 1: ncurses.h: No such file or directory
make: *** [test2] Error 1
/home #