How to use AND operator with ifneq in Makefile?

Hi ALL,

I want to use logical AND operator with ifneq in makefile but I do not find any such construct as given below.

ifneq ($(DEVICE),arp)  &&  ifneq($(DEVICE),als)
  FILES = test.txt
endif

The only option left for me is

ifneq ($(DEVICE),arp) 
   ifneq ($(DEVICE),als)
     FILES = test.txt
   endif
endif

Can any one let me know any other solution for this ?

thanks...............

I'm not aware of any other solution apart from nesting tests like you have done, GNU make is not a programming language and it's conditional directive is limited to a single test.