diff --git a/Makefile.inc b/Makefile.inc
new file mode 100644
index 0000000000000000000000000000000000000000..0d7ffd36e27bae7c9d394095c9ec58e519d85ef5
--- /dev/null
+++ b/Makefile.inc
@@ -0,0 +1,43 @@
+# This file defines common Makefile variables and rules that are used
+# to compile the FISHPACK libraries. Normally, this
+# file does not have to be modified; see the file Makefile.conf.
+
+# The names of the fishpack libraries.
+
+FISHPACK_LIB	= libfishpack.a
+FISH90_LIB	= libfish90.a
+
+# Commands to compile and link C and Fortran 90 code.
+
+Compile		= $(CC) $(CFLAGS) $(DFLAGS) $(addprefix -I,$(INCDIRS)) \
+		        -o $@ -c $<
+
+LinkExe		= $(CC) $(addprefix -L,$(LIBDIRS)) -o $@ $^ \
+		        $(F90FLAGS) $(addprefix -l,$(LIBS))
+
+CompileF90	= $(F90) $(F90FLAGS) $(addprefix -I,$(INCDIRS)) \
+		         -o $@ -c $<
+
+LinkF90Exe	= $(F90) $(addprefix -L,$(LIBDIRS)) -o $@ $^ \
+		         $(F90FLAGS) $(addprefix -l,$(LIBS))
+
+CompileF	= $(F90) $(F90FLAGS) $(addprefix -I,$(INCDIRS)) \
+		         -o $@ -c $<
+
+Compilef	= $(F90) $(FFLAGS) $(addprefix -I,$(INCDIRS)) \
+		         -o $@ -c $<
+
+# Implicit rules for compiling C and Fortran source files.
+
+%.o:		%.c
+		$(Compile)
+
+%.o:		%.f90
+		$(CompileF90)
+
+%.o:		%.F
+		$(CompileF)
+
+%.o:		%.f
+		$(Compilef)
+