Don't make .PHONY the first target in a Makefile.

Makefile.in

@@ -67,8 +67,8 @@ CHECK_OBJS=tls.o testrun.o getgroups.o getfsdev.o t_stub.o t_unsafe.o trimslash.
 	$(CC) -I. -I$(srcdir) $(CFLAGS) $(CPPFLAGS) -c $< @CC_SHOBJ_FLAG@
 @OBJ_RESTORE@
 
-.PHONY: all
 all: Makefile rsync$(EXEEXT) stunnel-rsyncd.conf @MAKE_MAN@
+.PHONY: all
 
 .PHONY: install
 install: all

prepare-source.mak

@@ -1,7 +1,7 @@
 SHELL=/bin/sh
 
-.PHONY: conf
 conf: configure.sh config.h.in
+.PHONY: conf
 
 aclocal.m4: m4/*.m4
 	aclocal -I m4