echo $(CC) $(CFLAGS) "$(FN2)"

$(CC) $(CFLAGS) 'C:Documents and Settings<username>My DocumentsTest DirBuild Me.c'

sq = $(subst $(sp),?,$1)
qs = $(subst ?,$(sp),$1)

e :=
sp := $(e) $(e)

FLVS := $(foreach file,var,$(call sq,$(wildcard *.flv)))
FLVS := $(subst .flv?,.flv ,$(FLVS))

AUDIOS := $(patsubst %.flv,audio/%.oga,$(FLVS))

.PHONY: audios show

audios: $(AUDIOS)

$(AUDIOS) : $(FLVS)
    ffmpeg2theora --novideo -o "$(call qs,$@)" "$(call qs,$(notdir $(patsubst %.oga,audio/%.flv,$@)))"

show:
    echo $(FLVS)
    echo $(AUDIOS)