make file (include files path)

Hi All,
In make file i want to include header files from my local directory and if it did not find in local directory i want to include from network directory. can any help me how i can do this?.
here is the code

INCLUDE=${include}/
this is point to network dir how i can add option that it should look first in local dir and network dir.
goraya

Variables in a makefile look like $(VARIABLE), not ${VARIABLE}. Please copy/paste what your existing makefile actually looks like -- all of it -- in code tags. That's [ code ] stuff [ /code ] without the extra spaces in the tags.