LD_LIBRARY_PATH="/home/testing" TEST_PATH="/home/testing" PHONY: all all: @echo @echo @echo In 'Makefile:' LD_LIBRARY_PATH=$(LD_LIBRARY_PATH) and TEST_PATH=$(TEST_PATH) @LD_LIBRARY_PATH=$(LD_LIBRARY_PATH) TEST_PATH=$(TEST_PATH) $(MAKE) -f SubMakefile @LD_LIBRARY_PATH=$(LD_LIBRARY_PATH) TEST_PATH=$(TEST_PATH) sh Subscript