variable argument of make

[조정현]

My question is why \\"\"ABC"\"\"" means "ABC"
when defining variable at argument of 'make' like below.
(I use GNU make on Windows 2000 platform.)

c:\ABC>make all DIRFLAG=-DDIRNAME=\\"\"ABC"\"\""
---------------------------------------makeifle start-------------------------------------
CC=gcc
all:
        @$(CC) $(DIRFLAG) -o test.o test.c
---------------------------------------makeifle end---------------------------------------

I could get same result if change makefile as following
and execute make without argument
---------------------------------------makeifle start-------------------------------------
CC=gcc
DIRFLAG=-DDIRNAME="ABC"
all:
        @$(CC) $(DIRFLAG) -o test.o test.c
---------------------------------------makeifle end---------------------------------------

Thanks for reading and hoping your answer.

Jung-hyun Cho.